Public Accounting and Sustainability
Public Accounting and Sustainability or PAS has a specific field of study, namely accounting in public sector and not-for-profit organization, accounting and sustainability issues, and accounting studies related to community welfare. In detail, PAS focuses on the following topics: - Financial Accounting in Public Sector - Management Accounting in Public Sector - Auditing in Public Sector - Accounting Information System in Public Sector - Accounting and Sustainability Issues in Public Sector - Accounting, Innovation, and Digitalization Issues in Public Sector - Social Enterprises Issues - Accounting and Public Welfare - Carbon Tax - Accounting and Education Quality - Accounting and Gender Emancipation in Public Sector - Accounting and Public Sector Governance
Articles
20 Documents
<![CDATA[Sustainable Financial Management for Hospitals: A Conceptual Framework ]]>
<![CDATA[ Public Accounting and Sustainability Vol. 2 No. 1 (2025): February ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/pas.v2i1.20
<![CDATA[Research aims: This paper aims to develop a framework for sustainable financial management in hospitals by integrating economic, social, and environmental sustainability principles. The study identifies best practices in financial management through a literature review and provides guidelines for healthcare administrators and policymakers. Design/Methodology/Approach: This study uses a qualitative approach with literature analysis to develop a framework for sustainable financial management in hospitals, drawing on theoretical frameworks like Triple Bottom Line (TBL) and integrated reporting. Research findings: Findings highlight the importance of value-based care, green hospital initiatives, and equity-driven financial models for long-term financial viability while supporting global sustainability goals, including the United Nations Sustainable Development Goals (SDGs). Theoretical contribution/Originality: Theoretical contributions include adapting sustainability frameworks, such as the TBL and integrated financial reporting, to the hospital sector and aligning financial planning with sustainability objectives. This originality bridges gaps in the existing literature by presenting a unified approach that addresses the complexities of healthcare operations. Practitioner/Policy implication: Practitioner implications suggest that adopting sustainable financial practices can improve hospitals' efficiency, reduce ecological footprints, and promote equitable access, particularly in low-resource settings. Policymakers are encouraged to support these efforts through financial incentives and standardized sustainability frameworks. Research limitation/Implication: The study acknowledges limitations such as the lack of standardized sustainability reporting tools and financial constraints in implementing green and equitable practices. Future research should focus on developing universal sustainability metrics, real-time monitoring tools, and strategies for stakeholder engagement.]]>
<![CDATA[The Dynamics of Education Funding: A Madrasah Ibtidaiyah Perspective ]]>
<![CDATA[ Public Accounting and Sustainability Vol. 2 No. 1 (2025): February ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/pas.v2i1.22
<![CDATA[Research aims: This study examines the management of education financing, focusing on the primary funding sources and the challenges associated with their management. Design/Methodology/Approach: A qualitative approach was employed, using in-depth interviews with the school principal to explore funding sources, challenges, and the practices implemented to manage these resources effectively. Research findings: The research revealed that the primary funding sources are government allocations SOS (School Operational Support) and RSOS (Regional School Operational Support), parental contributions (tuition fees and infaq), and community donations. Challenges include dependency on unstable external funding, irregular disbursement of government funds, economic constraints affecting parental contributions, and the unpredictability of community donations. These challenges highlight the need for diversifying funding sources and enhancing transparency in financial management. Theoretical contribution/Originality: This study underscores the critical need for diversified and transparent financial management in educational institutions. It provides insights into managing dependency on external funding and improving sustainability in educational financing, contributing to the broader discourse on funding models in primary education. Practitioner/Policy Implication: The findings suggest policy recommendations for improving the reliability of government fund disbursement, developing support programs for economically disadvantaged parents, and establishing community partnerships to secure consistent funding.]]>
<![CDATA[From E-Government to Digital Government: SmartASN as a Sustainable Digital Innovation in Indonesia’s Public Sector ]]>
<![CDATA[ Public Accounting and Sustainability Vol. 2 No. 1 (2025): February ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/pas.v2i1.23
<![CDATA[Research aims: The SmartASN was launched as a digital innovation in Indonesia’s public sector to facilitate the transition from e-government to digital government. This current study examines this integration process guided by the Digital Government Policy Framework proposed by the Organization for Economic Cooperation and Development. Design/Methodology/Approach: This study employs a qualitative method, analysing secondary data from official reports, journals, and mass media using the interactive model and NVivo 12 Plus software. Research findings: The study found six characteristics of the SmartASN helping this transition process: (1) Digital-by-design—using modern, interactive interfaces optimised for user accessibility across platforms; (2) Data-driven—using integrated data from multiple government agencies for personalized and efficient service delivery; (3) Government as a platform—providing a centralized, accessible system for delivering public services; (4) Open-by-default—ensuring transparency and trust through accessible and accountable information sharing; (5) User-driven—offering tailored, user-centric services based on preferences and feedback for continuous improvement; and (6) Proactive—anticipating user needs and enhancing efficiency through advanced technologies. Theoretical contribution/Originality: These findings contribute to understanding digital innovation in public sector governance, demonstrating how SmartASN aligns with global digital government principles and the importance of user-centred design and transparency in public sustainability. Practitioner/Policy implication: Policymakers can use these findings to use digital tools to enhance citizen engagement and service delivery.]]>
<![CDATA[Charting A Sustainable Path: Analyzing GRI-Compliant Reporting in Indonesia's Healthcare Sector ]]>
<![CDATA[ Public Accounting and Sustainability Vol. 2 No. 1 (2025): February ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/pas.v2i1.25
<![CDATA[Research aims: This research seeks to analyze the sustainability reporting practices of private hospital companies in Indonesia, with a particular focus on a prominent hospital group, to evaluate their compliance with the Global Reporting Initiative (GRI) Standards and identify opportunities for enhancement. Design/Methodology/Approach: The study employs a qualitative methodology, utilizing content analysis to examine the provider's 2023 Sustainability Report thoroughly. The assessment is conducted under the GRI standards, a widely recognized framework for sustainability reporting. This comprehensive evaluation encompasses various aspects, including general disclosures, economic performance, environmental management, and social and governance dimensions. Research findings: The healthcare group has broadly followed the GRI guidelines, especially in general disclosures, economic performance, and environmental management. However, there are still gaps in fully addressing social and governance aspects, indicating opportunities for improvement. Theoretical contribution/Originality: This research contributes to the theoretical understanding of sustainability reporting in the healthcare sector by exploring its application within a private hospital context in Indonesia. It enriches the literature on sustainability practices in non-traditional industries such as healthcare. Practitioner/Policy implication: This study provides practical recommendations for improving the transparency and compliance of sustainability reporting within healthcare organizations. Policymakers and regulators can use these insights to harmonize sustainability reporting standards across the sector and enhance the accountability of healthcare providers. Research limitation/Implication: The study is exclusively centered on a specific private hospital group, restricting its applicability to other healthcare organizations or private hospital companies. Future research could examine sustainability reporting practices across a broader spectrum of domestic and international healthcare providers.]]>
<![CDATA[Overcoming Challenges with Performance Improvement Initiatives in Non-Profit Organizations to Achieve Sustainability Entity ]]>
<![CDATA[ Public Accounting and Sustainability Vol. 2 No. 1 (2025): February ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/pas.v2i1.28
<![CDATA[Research aims: Elaborate on the operational challenges of non-profit organizations, and present performance optimization initiatives to achieve entity sustainability. Design/Methodology/Approach: This research uses a qualitative approach with the Focus Group Discussion (FGD) technique. The subjects in this study were all leaders and staff in one of the non-profit foundations in Yogyakarta, from which 10 informants were selected as samples. Research findings: This research successfully revealed that limited organizational capacity and technological infrastructure were serious challenges. This research also explains that capacity building and the application of solutive technology are strategic initiatives that can be chosen to optimize performance in fundraising efforts. Theoretical contribution/Originality: This research aims to elaborate on various operational challenges of non-profit organizations and deliver performance optimization initiatives to achieve entity sustainability. On the academic side, this research will elaborate on a sustainable management perspective that can provide additional knowledge. Practitioner/Policy implication: On the practical side, this research can provide various initiatives to maximize performance as a fundraising effort. Research limitation/Implication: The novelty of this research lies in the research object, which is a non-profit organization that has long been established and supported by the Yogyakarta Palace. This novelty is interesting because whether the support of the superpower institution will make it easier for this non-profit entity to get sympathy and assistance from fund donors.]]>
<![CDATA[Output Over Effort: Management Control System and Performance in Indonesian Higher Education Institutions ]]>
<![CDATA[ Public Accounting and Sustainability Vol. 2 No. 2 (2025): August ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/pas.v2i2.47
<![CDATA[Research aims: This study examines the influence of management control systems, comprising input control, behavioral control, and output control, on the performance of higher education institutions (HEIs) in Indonesia. It also investigates the moderating role of work stress in these relationships. Design/Methodology/Approach: The research employed a quantitative survey method involving 581 HEIs selected through purposive sampling. Data were collected using a structured questionnaire and analysed through Partial Least Squares Structural Equation Modeling (PLS-SEM), multigroup analysis, and predictive assessment using PLSpredict. Research findings: The results show that output and behavioral control significantly affect performance, while input control does not. Although job stress was conceptually proposed as a moderator, it did not significantly moderate the relationship between management control systems and performance across different types of institutions, both public and private HEIs. Output control emerged as the most consistent and strong predictor of performance, particularly within public institutions. Theoretical contribution/Originality: This study contributes to the development of Goal Setting Theory and Job Demands Resources Theory by integrating work stress as a contextual factor in the relationship between control mechanisms and performance. The study offers a more comprehensive understanding of performance governance in academic settings. Practitioner/Policy Implication: The findings suggest that higher education leaders should strengthen output-based control systems and adopt proactive strategies to address work stress to sustain lecturer performance. Institutional policies should be context-sensitive and oriented toward both productivity and well-being. This study also supports sustainability in HEIs by aligning performance systems with long-term academic resilience and inclusive development goals.]]>
<![CDATA[Enhancing Medical Managers' Performance in Community Health Center: The Role of Accountability and Feedback ]]>
<![CDATA[ Public Accounting and Sustainability Vol. 2 No. 2 (2025): August ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/pas.v2i2.51
<![CDATA[Research aims: This study aims to test and obtain empirical evidence of felt accountability formed from formal and informal feedback in improving the performance of medical managers in community health centers in Indonesia. Design/Methodology/Approach: This study uses a quantitative approach with survey data collected from community health centers in various provinces in Indonesia. The data collected by 460 medical managers as a sample was processed using the Structural Equation Modeling using Partial Least Squares (SEM-PLS) approach. Research findings: Formal and informal feedback positively affect felt accountability. Felt accountability has a positive effect on improving the performance of medical managers in community health centers. Statistically, formal feedback has a greater influence than informal feedback, underscoring the importance of evaluation and performance appraisal in improving felt accountability. Theoretical contribution/Originality: This study is the first to empirically test felt accountability as a construct jointly shaped by formal and informal feedback in the unique hybrid roles of medical managers in Indonesian community health centers. It extends role theory into the primary health care context, filling a gap in accountability research focusing mainly on non-health sectors. Practitioner/Policy Implication: These findings have implications for community health managers to strengthen formal feedback systems to foster a stronger perception of accountability and to design managerial role training interventions aligned with the hybrid roles characteristics in health centers.]]>
<![CDATA[Driving Whistleblowing Intention in Public Sector Organizations: Evidence from Local Government Agencies in Yogyakarta ]]>
<![CDATA[ Public Accounting and Sustainability Vol. 2 No. 2 (2025): August ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/pas.v2i2.52
<![CDATA[Research aims: This study aims to examine the determinants of whistleblowing intentions in the public sector, focusing on organizational commitment, job satisfaction, perceptions of the seriousness of violations, and personal costs associated with whistleblowing. Design/Methodology/Approach: This study employed a quantitative survey method. Questionnaires were distributed to 171 civil servants at the Main Office of the Social Services (CSMO) Agency of the Special Region of Yogyakarta. The data were analyzed using multiple linear regression with the assistance of SPSS. Research findings: This study shows that whistleblowing intention is positively and significantly influenced by organizational commitment (OC), organization’s ethical values (OEV), job satisfaction (JS), and perceptions of the seriousness of violations (SOV). Conversely, perceptions of personal cost (PC) are not found to have a considerable impact. Theoretical contribution/Originality: This study advances whistleblowing research in the public sector by introducing ethical values, demonstrating that moral values, organizational commitment, and job satisfaction are more important than personal costs in shaping whistleblowing intentions. Practitioner/Policy implication: These findings provide a basis for policymakers to design reporting systems that encourage organizational commitment, strengthen ethical values, and create a work environment that supports the courage to report without fear of personal risk.]]>
<![CDATA[Exploring the Dynamics of Government Hospital Internal Audit: A Transcendental Phenomenological Study ]]>
<![CDATA[ Public Accounting and Sustainability Vol. 2 No. 2 (2025): August ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/pas.v2i2.54
<![CDATA[Research aims: This research explores the supervisory experiences of the Internal Audit Unit (IAU) team at an Indonesian government hospital. Design/Methodology/Approach: This study employs a qualitative research approach with an interpretive paradigm and Husserl's transcendental phenomenological design. The informants consist of the chair, secretary, and a member of the IAU team at a government hospital in Bali Province. Research findings: The IAU team in a government hospital experiences marginalization, role ambiguity, and covert resistance from managerial and clinical units, which undermines their supervisory efforts. Despite structural and cultural barriers, the IAU team maintains professional integrity and continues to perform administrative, consultative, and supervisory roles under constrained authority. Their experiences highlight emotional labor and the struggle for strategic recognition within a complex healthcare governance structure. Theoretical contribution/Originality: This study reinforces Husserl's transcendental phenomenology in uncovering institutional tensions between clinical autonomy and administrative control. The study offers a unique application of transcendental phenomenology to internal audit functions in Indonesian public hospitals, revealing deep-seated role tensions rarely explored in existing healthcare governance literature. Practitioner/Policy implication: Practically, empowering internal auditors with more explicit mandates and fostering collaborative cultures can enhance hospital governance and accountability. Research limitation/Implication: The study is limited by challenges in accessing and scheduling informants within a hospital setting, which may have restricted the depth of some narratives; however, the findings underscore the need for stronger institutional support to enhance the role and effectiveness of internal auditors in public healthcare governance.]]>
<![CDATA[Agency Problems in Housing Allowance Expenditure of Local Representatives ]]>
<![CDATA[ Public Accounting and Sustainability Vol. 2 No. 2 (2025): August ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/pas.v2i2.55
<![CDATA[Research aims: This study aims to examine how local government size, regional fiscal capacity, and legislative size influence the level of housing allowances allocated to members of regional representative council (DPRD). By doing so, the study seeks to provide empirical evidence on agency problems in local public budgeting, particularly in expenditure items that directly benefit political agents. Design/Methodology/Approach: This study adopts a quantitative approach using a multiple linear regression model. The sample consists of 188 district and municipal governments in Indonesia observed over the period 2017–2023. Secondary data were collected from local government budgets (APBD), audited financial statements, and local regulations governing DPRD allowances. Research findings: The empirical results indicate that local government size, regional fiscal capacity, and the number of DPRD members have a positive and significant effect on the amount of housing allowances received by DPRD members. Theoretical contribution/Originality: This study extends agency theory by demonstrating that, in the context of Indonesian local governments, agency problems are not only driven by information asymmetry but also by structural factors such as fiscal capacity and political scale. The findings confirm that political agents are able to strategically influence budgetary outcomes when institutional control mechanisms are weak, thereby enriching the application of agency theory in decentralized public sector settings. Practitioner/Policy Implication: The determination of DPRD housing allowances should be governed by a nationally standardized upper-limit formula based on objective fiscal indicators and regional cost indices, supported by mandatory independent fiscal reviews prior to approval. Additionally, enhanced transparency through detailed public disclosure of allowance components in APBD documents is essential to strengthen accountability and reduce legislative rent-seeking behavior.]]>
