The Influence of Government Transparency, Implementation of the Government Accounting Standards and Internal Control System on Quality of Financial Statement (A Survey Conducted in the Village Administration Bandung Regency, Indonesia)

Prayogo, Imam; Setiany, Erna

doi:10.36348/sb.2020.v06i07.001

Cited by 2 publications

(2 citation statements)

References 1 publication

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“…All of this is done to produce quality financial reports. Government accounting standards must also be implemented properly to increase transparency and accountability of Government Accounting Standards 131 financial reports (Prayogo & Setiany, 2020). As a result of an interview with the finance department of the Suka Makmur Social Service, he stated that he had implemented SAP in preparing financial reports.…”

Section: Resultsmentioning

confidence: 99%

The Application of Government Accounting Standards in Social Service Financial Reports

Wulandari,

Rahmadani

2024

JIAKES

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Good government is a government that is responsive, free from corruption, collusion and nepotism (Korupsi, Kolusi dan Nepotisme/KKN) and has good performance. Good governance can also be assessed from accountability, transparency and participation in every work result. Government Accounting Standards (Standar Akuntansi Pemerintahan/SAP) are a set of technical guidelines that regulate accounting principles, methods, procedures and practices that must be applied by government entities in preparing financial reports. Good financial reports have the following characteristics relevant, reliable, comparable, understandable. This research was conducted at the Suka Makmur social service, this research used descriptive qualitative methods. The location of the research was the Suka Makmur social service. The data used in this research is primary data obtained from interviews and observations. The data analysis technique used is the Miles Huberman model, namely data reduction, data presentation and drawing conclusions. The results of this research state that the implementation of government accounting standards in Suka Makmur social services makes the quality of financial reports better.

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Section: Resultsmentioning

confidence: 99%

The Application of Government Accounting Standards in Social Service Financial Reports

Wulandari,

Rahmadani

2024

JIAKES

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“…This selfassurance can be put to use to assist in the accomplishment of goals. This guarantee can be of assistance to the government in the accomplishment of its goals (Surya Prayogo & Setiany, 2020). In order to assess whether or not there have been any irregularities in the management of village money, it is important to set up an internal control system for the management of village funds.…”

Section: Introductionmentioning

confidence: 99%

Perception of Prosocial Behavior in Accountability of Village Fund Management in Indonesia: the Moderating Role of Internal Control and Leadership

Diansari¹,

Musah²,

Othman³

2023

J. Professional Business Review

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Purpose: This paper will talk about how the village's money is handled and how to help other people. During this investigation, topics like accountability and leadership in managing village finances, as well as internal control, will be broken down and looked at in depth. An investigation was done in the Indonesian villages out in the countryside. Theoretical framework: the paper discusses hypotheses related to prosocial behavior which has an impact on accountability in village government in Indonesia with a moderating effect on internal control and leadership. Design/methodology/approach: Random selection was used to select Indonesian village officials who took part in this study. There are a total of 689 village officials who participated as respondents to this study. Findings: The results of this study show that prosocial behavior and accountability can be controlled by leadership traits and internal control mechanisms. According to what the researchers found, these factors need to be used to change the other types of responsibility variables. Internal control has a strong and negative effect on both helping others and being accountable for how village money is spent. On the other hand, leadership has a strong and positive effect on both of these criteria. Internal control also has a big and important effect on who is responsible for how village money is spent. Strong leadership can make a big difference in both of these areas. Research, Practical & Social implications: The implication is, by looking at the prosocial behavior that occurs within village officials, the government is expected to compile implementing regulations and policies as technical guidelines as a reference for improving internal control and also leadership so as to further increase accountability. Originality/value: This study is among the first to test empirically the full moderating effect of leadership and internal control on the relationship between prosocial behavior and accountability in managing village funds in Indonesia.

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The Influence of Government Transparency, Implementation of the Government Accounting Standards and Internal Control System on Quality of Financial Statement (A Survey Conducted in the Village Administration Bandung Regency, Indonesia)

Cited by 2 publications

References 1 publication

The Application of Government Accounting Standards in Social Service Financial Reports

The Application of Government Accounting Standards in Social Service Financial Reports

Perception of Prosocial Behavior in Accountability of Village Fund Management in Indonesia: the Moderating Role of Internal Control and Leadership

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