Aug 2026· @is The Best : Accounting Information Systems and Information Technology Business Enterprise· Vol 10, pp. 46-60· 0 citations· 40 references
Abstract
This study examines the implementation of good governance principles and the Government Internal Control System (SPIP) in the regional financial management of Semarang City Government. Motivated by audit findings from the Audit Board of Indonesia (BPK) that identified irregularities in budget utilization and asset management, this qualitative research employs a content analysis approach to examine official documents, including the Government Agency Performance Report (LKjIP), Local Government Financial Statements (LKPD), and BPK audit reports for the 2023 fiscal year. The analysis focuses on three dimensions of good governance, accountability, transparency, and public participation as well as the maturity level of SPIP implementation. The findings reveal that Semarang City Government achieved an AKIP score of 88.5 with a “Satisfactory” predicate, received Unqualified Opinions (WTP) for eight consecutive years, and obtained an SPIP maturity score of 3.086 at the “Defined” level. Transparency is facilitated through an official digital portal and recognition through the 2023 Digital Government Award, while public participation is promoted through the “Sapa Mbak Ita” digital platform. These findings indicate the city government's commitment to building transparent, accountable, and community-responsive financial governance. This study provides empirical evidence on the integration of internal control systems and good governance principles at the local government level, offering practical recommendations to strengthen accounting and internal control systems in public sector organizations.
Regional financial management accountability is a fundamental principle of good governance. Despite the Central Bengkulu Regency Government consistently receiving an Unqualified Opinion (WTP) on its financial statements, audit findings from the Audit Board of the Republic of Indonesia (BPK) continue to reveal weaknesses in financial management and internal control. This situation indicates that a favorable audit opinion does not necessarily reflect optimal financial accountability, underscoring the need to examine the factors influencing regional financial management accountability. This study aims to analyze the effects of government information technology utilization (e-government), human resource capacity, and the Government Internal Control System (SPIP) on regional financial management accountability in the Regional Apparatus Work Units (SKPD) of Central Bengkulu Regency. A quantitative approach was employed using a census (total sampling) technique involving all 40 SKPD, represented by 40 Financial Management Officers (PPK-SKPD). Data were collected through questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics. The results indicate that human resource capacity and the Government Internal Control System (SPIP) have a positive and significant effect on regional financial management accountability, whereas the utilization of e-government has no significant effect. These findings provide empirical support for Stewardship Theory, emphasizing that competent human resources and effective internal control systems play a more substantial role in enhancing financial accountability than technology utilization alone. The findings also imply that local governments should prioritize strengthening employee competence and improving the effectiveness of SPIP while optimizing the implementation of e-government to achieve better regional financial management accountability.
Indarsi, Baihaqi, E. Sari· Indonesian Journal Economic...· 0 citations
State Property Administration (BMN) is a crucial process in managing state assets to support accountability, transparency, and organizational decision-making. Despite various regulations, the Audit Board (BPK) findings reveal recurring BMN administration problems within the Secretariat General of the House of Representatives of the Republic of Indonesia, including unlabeled assets, missing assets, and disorganized updates of the Room Goods Inventory (DBR). This study aims to identify the root causes of suboptimal BMN administration and formulate implementable improvement recommendations. The research used a qualitative approach with case study methods and Governance, Risk Management, and Compliance (GRC) analysis frameworks integrated with Soft Systems Methodology (SSM). Data was obtained through documentation studies of audit reports, regulations, and internal documents, as well as semi-structured interviews with parties involved in BMN management. The results of the study show that the problems of BMN administration are systemic and are influenced by interrelated aspects of governance, risk management, and compliance. Key findings include suboptimal supervision and coordination between units, limited resources in the implementation of asset inventory and labeling, and suboptimal use of control mechanisms in the administration process. Based on the results of the analysis, the study recommends strengthening governance, improving internal control, developing BMN management competencies, optimizing information systems, and implementing risk management in a more structured manner to increase the effectiveness of BMN administration within the Secretariat General of the House of Representatives of the Republic of Indonesia.
O. Darmawan· Interdisciplinary Social Stu...· 0 citations
This study examined the influence of internal audit independence on corporate governance effectiveness in public sector organisations, focusing on the Road Development Agency (RDA) in Zambia. A descriptive quantitative research design was adopted, targeting 70 respondents comprising board members, managers, supervisors, internal auditors, and other stakeholders from RDA’s head office and regional offices. Using a census approach, primary data were collected through structured online questionnaires and analysed using SPSS with regression analysis. Findings showed Internal controls had the strongest positive influence on corporate governance (β = 0.419, p<0.001), followed by compliance and consulting (β = 0.281) and risk management (β = 0.235). Internal audit independence significantly strengthened these relationships. The study identified key challenges affecting audit effectiveness, including limited audit independence, inadequate resources, and political interference. The study recommends strengthening risk management and internal control systems, enhancing the independence of internal audit functions through board-level reporting structures, supporting compliance and consulting roles, and implementing reforms to reduce political interference in governance and audit processes.
Zena Bulaya, Muchemwa Sinkala, Noah Njapau· African Journal of Commercia...· 0 citations
This study examined Public Sector Accounting Reforms and Accountability in Government
Financial Management: A Study of Akwa Ibom State Government. The study was motivated by
the need to improve transparency, efficiency, and accountability in the management of public
funds through modern accounting reforms. Specifically, the study investigated the influence of
International Public Sector Accounting Standards (IPSAS) implementation, Integrated Financial
Management Information System (IFMIS), accrual accounting reforms, and financial reporting
transparency reforms on accountability in government financial management. The study adopted
a survey research design, and data were collected through a structured questionnaire
administered to 148 respondents drawn from relevant ministries, departments, and agencies in
Akwa Ibom State. The data were analyzed using descriptive statistics such as mean and standard
deviation, while the hypotheses were tested using the t-test statistical technique at 0.05 level of
significance. The findings revealed that IPSAS implementation has a significant influence on
accountability in government financial management. The study also found that IFMIS
significantly enhances accountability through improved transparency and real-time monitoring
of public funds. Furthermore, accrual accounting reforms were found to significantly influence
accountability by improving the accuracy and completeness of financial reporting. In addition,
financial reporting transparency reforms were shown to have a significant effect on
accountability by strengthening oversight and reducing financial mismanagement. The study
concluded that public sector accounting reforms play a vital role in strengthening accountability
in government financial management in Akwa Ibom State. It was recommended that government
should strengthen the implementation of IPSAS, fully adopt IFMIS, enhance accrual accounting
practices, and improve financial reporting transparency to ensure effective management of
public funds and promote good governance.
Friday Uke Akam· International Journal of Eco...· 0 citations
The growth of Islamic banking in Indonesia has increased the demand for effective governance systems that not only emphasize financial performance but also ensure transparency, accountability, and compliance with sharia values. Good Corporate Governance (GCG) becomes an essential mechanism for maintaining stakeholder trust and achieving sustainable Islamic banking development. This study aims to analyze the implementation of GCG principles at PT Bank Jabar Banten Syariah and evaluate its alignment with the values of maqashid sharia, particularly justice, trustworthiness, and protection of assets (hifz al-mal). This research employed a qualitative approach using descriptive content analysis methods. Data were obtained from the Annual Reports and GCG Implementation Reports of PT Bank Jabar Banten Syariah during the 2021–2025 period. The analysis was conducted based on GCG indicators, including transparency, accountability, responsibility, independence, and fairness, through a systematic disclosure assessment. The results show that PT Bank Jabar Banten Syariah consistently implemented GCG principles throughout the observation period with strong disclosure quality and effective governance practices. The findings indicate that governance implementation supports transparency, strengthens internal supervision, minimizes conflicts of interest, and contributes to the realization of maqashid sharia objectives. In conclusion, PT Bank Jabar Banten Syariah has demonstrated good governance performance, although continuous improvement in disclosure consistency and internal control mechanisms remains necessary to strengthen sustainable Islamic banking governance.
Luthfi Muamar Risyad, Yenny Maya Dora· American Journal of Economic...· 0 citations
This study develops a governance framework explaining how institutional integration and accountability can strengthen Indonesia's public financial management. A qualitative policy-study design was applied through document analysis of financial laws, government regulations, audit reports, and peer-reviewed studies published between 2015 and 2026. The findings identify five interdependent requirements: integrated planning and budgeting, reliable treasury and accounting, risk-based internal control, interoperable digital information, and enforceable audit follow-up. Although Indonesia has established a comprehensive regulatory architecture, fragmented systems, compliance-oriented reporting, uneven institutional capacity, and weak use of performance information continue to constrain public value. The proposed framework links financial data, organizational responsibility, ethical leadership, citizen-accessible disclosure, and outcome-based evaluation across the budget cycle to improve fiscal accountability and administrative performance.
Wahab Tuanaya, Muhtar Muhtar· Journal of Social Interactio...· 0 citations
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