Implementation of Accountability in the Management of PKU Muhammadiyah Sukoharjo Hospital

The purpose of this study is to explain the accountability of PKU Muhammadiyah Sukoharjo hospital management. The method used is a qualitative method with a phenomenological perspective. Data collection techniques using interviews, observation and documentation. The results of this study indicate that there are five aspects in the management of hospital accountability, namely the first legal and honesty aspects, the second program aspects, the third process aspects, the fourth policy aspects, and the fifth is the financial aspect. The results of the study reveal that there is no transparency / accountability to the community related to the financial statements of PKU Muhammadiyah Sukoharjo Hospital. Hospital financial reports. PKU Muhammadiyah was not published due to the existence of a hospital financial reporting policy mechanism. However, in terms of the program PKU Hospital has improved with many trainings and workshops provided with the aim of providing quality and competent resources.

Recent research has shown that there is a growing gap between academia and practice in public sector accounting, accountability, and auditing. This is a particularly important issue in the context of public services and policies, where a number of emerging issues and trends, such as fiscal sustainability, global climate change, demographic changes, equity and inclusive growth, government transparency, citizen participation and engagement, political polarisation and fragmentation, the growth of false information in social media, and new forms of public-private-non-profit partnership, as well as technological advancements, such as big data, block-chain, and digital transformation, bring about new challenges and require innovative, timely and effective solutions.

One of the ways that supports the village government in realizing the welfare of its people is through economic institutions located in the village, namely the Village-Owned Enterprises (Badan Usaha Milik Desa or BUM Desa). Kersik Mart is one of the planned business units owned by BUM Desa Pelangi Kersik. The purpose of this study is to determine the feasibility of establishing Kersik Mart from the aspects of legal, market, financial, organizational management, and social economic aspects. This research is a qualitative descriptive study using interactive data analysis techniques consisting of data reduction, data presentation, and conclusion drawing. However, in two aspects, namely market and financial aspects, data analysis methods were added, such as market analysis using targeting, segmenting, positioning, and marketing mix analysis. In the financial aspect, the investment feasibility assessment methods used were payback period, net present value, and profitability index. Based on the data analysis, it can be concluded that all five aspects examined are positive, indicating that the establishment of Kersik Mart is feasible. Legal aspects have been planned and the market potential is significant, but more effective marketing strategies are needed. Furthermore, the financial evaluation using PP, NPV, and PI methods resulted in positive values, but attention should be given to investors. The organizational management plan is clear, but competent human resources are still needed. In terms of socio-economic aspects, Kersik Mart can provide positive impacts or benefits for BUM Desa Pelangi and the surrounding community.Top of Form

Book Reviews

MSMEs have high potential for economic development, but this is not balanced by the quality of the MSMEs themselves. This can be seen from the lack of quality of recording and financial management which is not in accordance with applicable accounting standards, namely SAK EMKM. The purpose of this research is to determine the form of the Istiqamah Store financial report, to determine the application of SAK EMKM in preparing the Istiqamah Store financial report, and to determine the obstacles faced in preparing the SAK EMKM financial report. This research was conducted using qualitative methods with a descriptive approach. The location of this research was Lhoksemauwe. The data sources in this research are primary data and secondary data with data collection techniques namely observation, interviews and documentation and the data analysis techniques used are data collection, data reduction, data presentation and drawing conclusions. The results of the research show that Istiqamah Store has kept records and has prepared financial reports. The forms of financial reports made by Istiqamah Store are financial position reports and profit and loss reports. Istiqamah Store in recording and preparing financial reports is not yet in accordance with SAK EMKM, where it does not make notes to financial reports and the recognition, measurement and presentation of Istiqamah Store's financial reports is not fully in accordance with SAK EMKM. The obstacles faced are the owner's lack of knowledge of SAK EMKM, lack of human resources, not having an educational background in accounting and never having attended training related to preparing financial reports.

Hydroponic vegetables are vegetables that grow with the help of liquids that contain nutrients needed by vegetables to grow. Hydroponics uses water that is more efficient, so it is suitable to be applied in areas that have a limited water supply. The water used to grow these vegetables can also be recycled. Plants like this, healthier than using fertilizers, because without chemicals. Hydroponic vegetable plants, many people like to understand health, because it is considered healthier when compared to vegetable crop grown using fertilizer. The purpose of this study is to determine and analyze the feasibility of hydroponic vegetable business in the Ciawi Bogor region ( Bogor Veggies Study Case) seen from non-financial aspects, namely market aspects, legal aspects, technical aspects and management aspects and financial aspects. So that the capital that has been invested in this business can be more effective and implementation and the output produced will be maximized. The data used in this study are primary data and secondary data. Data The primary is obtained by direct observation of only one business actor hydroponic vegetables in the Ciawi Bogor region ( Bogor Veggies Case Study) the business actor has fulfilled the criteria determined as a business actor hydroponic vegetables in Bogor Regency. Secondary data obtained from financial reports and sales reports and literature relevant to research in the form of books, results of previous studies, and internet publications Qualitative analysis is used to analyze the feasibility of non-financial aspects such as market aspects, legal aspects, technical aspects and management aspects. Quantitative Analysis used to analyze eligibility based on investment criteria. Financial aspects in Bogor Veggies business shows that the payback period is 1 years 4 months 1 days, NPV is Rp 126.869.865, IRR is 49 percent, and profitability index is 3,504 percent. The results of this feasibility analysis indicate that the hydroponic vegetable business in the Ciawi Bogor region is feasible based on market aspects, legal aspects, technical aspects, management aspects and financial aspects.

Hydroponic vegetables are vegetables that grow with the help of liquids that contain nutrients needed by vegetables to grow. Hydroponics uses water that is more efficient, so it is suitable to be applied in areas that have a limited water supply. The water used to grow these vegetables can also be recycled. Plants like this, healthier than using fertilizers, because without chemicals. Hydroponic vegetable plants, many people like to understand health, because it is considered healthier when compared to vegetable crop grown using fertilizer.The purpose of this study is to determine and analyze the feasibility of hydroponic vegetable business in the Ciawi Bogor region (Bogor Veggies Study Case) seen from non-financial aspects, namely market aspects, legal aspects, technical aspects and management aspects and financial aspects. So that the capital that has been invested in this business can be more effective and implementation and the output produced will be maximized.The data used in this study are primary data and secondary data. Data The primary is obtained by direct observation of only one business actor hydroponic vegetables in the Ciawi Bogor region (Bogor Veggies Case Study) the business actor has fulfilled the criteria determined as a business actor hydroponic vegetables in Bogor Regency. Secondary data obtained from financial reports and sales reports and literature relevant to research in the form of books, results of previous studies, and internet publicationsQualitative analysis is used to analyze the feasibility of non-financial aspects such as market aspects, legal aspects, technical aspects and management aspects. Quantitative Analysis used to analyze eligibility based on investment criteria. Financial aspects in Bogor Veggies business shows that the payback period is 1 years 4 months 1 days, NPV is Rp 126.869.865, IRR is 49 percent, and profitability index is 3,504 percent. The results of this feasibility analysis indicate that the hydroponic vegetable business in the Ciawi Bogor region is feasible based on market aspects, legal aspects, technical aspects, management aspects and financial aspects.

Financial accountability presents persistent challenges for student organizations within Indonesian public universities, particularly amid increasing pressures for transparency and efficiency. This study investigates the accountability dilemmas faced by Student Activity Units (SAUs) at the Faculty of Economics and Business, Brawijaya University, where budget compliance expectations often conflict with organizational capacity and ethical practice. Using a qualitative case study design, data were collected through in-depth interviews with SAU members and faculty advisors to explore the dynamics underlying financial reporting behavior. The findings reveal that while SAUs are required to submit accurate financial accountability reports (FARs), institutional incentives strongly encourage full budget absorption. To avoid future budget reductions, some SAUs engage in opportunistic practices such as inflating reports or fabricating expenses. Performance-based budgeting systems, information asymmetry, and weak participatory mechanisms shape these behaviors. The study reveals how agency problems and institutional decoupling can emerge in student-led organizations, even within educational environments. It contributes to understanding how formal accountability systems interact with grassroots financial practices. Practically, it underscores the need for more transparent, ethical, and participatory budgeting processes to align institutional expectations with the capabilities and realities of student actors.

This research aims to analyze the suitability of financial reports based on the application of accounting based on SAK EMKM at the UKM Toko Sinar Berkah Deli Serdang Regency located on Jl. No. 1 defense 5, Hamlet 6, Laut Dendang Village, Deli Serdang Regency, North Sumatra. This research was conducted using qualitative methods with a descriptive approach and the application of recording financial reports based on SAK EMKM using primary and secondary data taken from Toko Sinar Berkah, Deli Serdang Regency. The data collection technique in this research uses interview techniques and the analysis techniques used are data reduction, data presentation and drawing conclusions. Based on data analysis, the research results show that the owner of Sinar Berkah Shop does not understand SAK-EMKM. Toko Sinar Berkah Deli Serdang Regency has implemented accounting but the recording of financial reports is still done manually and is very simple and its implementation does not follow the provisions in SAK EMKM. The financial report prepared by Toko Sinar Berkah, Deli Serdang Regency is only in the form of a profit and loss report, while the financial position report and notes to the financial report have not been implemented. The Profit and Loss Report is also not in accordance with SAK-EMKM.

This study aims to analyze the performance development of village-owned enterprises (BUMDes) as the manager of productive economic activities. Performance measurement based on financial aspects and management aspects. A financial aspect includes capital growth, asset growth, asset quality, profitability. While management aspects consist of BUMDes legality, constitution, and by laws, the secretariat office, facilities, operational executor, involvement of village government in the stewardship BUMDes, incentive/honorarium board BUMDes, financial reports, progress reports, accountability BUMDes, contributions BUMDes to Government village data analysis technique used in this study is an interactive model consist of three main things: data reduction, data presentation, and conclusion. The results were obtained (1) BUMDes Health category by 84 BUMDes or 38.2%, (2) BUMDes category BUMDes Fit as many as 30 or 13.6%, (3) BUMDes category Unhealthy much as 84 BUMDes or 38.2%, (4) BUMDes category Off BUMDes as much as 22 or 10%. This implies the need for follow-up of the Government to improve performance so that it can be BUMDes BUMDes the healthy category, especially for BUMDes inactive.

The financial aspect and recording financial reporting is an important aspect of an entity, whether for profit or non-profit. PSAK 45 has regulated the financial reporting rules of non-profit entities since 1997. Then, on April 11 2019, DSAK IAI issued PPSAK 13 which contained the revocation of PSAK 45 and the issuance of ISAK 35. On January 1 2020, the ISAK 35 guidelines came into effect. This research aims to determine financial management at the Daarul Fathonah Islamic Boarding School Foundation and determine its adaptation to ISAK 35. The findings of this research are that the financial management process at the Daarul Fathonah Islamic Boarding School Foundation is divided into five stages, namely planning, implementation, administration, reporting and accountability. The financial reporting of the Daarul Fathonah Islamic Boarding School Foundation is not fully in accordance with ISAK 35; Of the five ISAK 35 financial reports, only three financial reports have been adapted, namely the financial position report, comprehensive income statement and cash flow report, as well as two ISAK 35 financial reports that have not been adapted, namely the report on changes in net worth. and notes to financial reports, because these two financial reports are not required by law.

There are still many Village-Owned Enterprises (VOE’s) in Indonesia that have not submitted financial reports in accordance with PDTT Village Ministerial Decree No. 136 of 2022. In fact, this is important to pay attention to because the financial reports at Village-Owned Enterprises will be used as economic decision making. This also happened to Village-Owned Enterprises Bojonggede Mandiri, the Village-Owned Enterprises has not submitted financial reports in accordance with the applicable Ministerial Decree. Therefore, the aim of this research is to implement Zahir Apps accounting software to assist in preparing financial reports for Village-Owned Enterprises Bojonggede Mandiri in accordance with PDTT Village Ministerial Decree No. 136 of 2022. The method used in this research is descriptive qualitative. Data collection techniques use two types of data sources, namely primary data and secondary data. Primary data consists of interviews, observations and documentation, while secondary data consists of Village-Owned Enterprises financial reports for the period October 2023 to March 2024. The data validity technique used is the data source triangulation technique and the data analysis technique used is data reduction, data display, and drawing conclusions. The results of this study indicate that VOE’s Bojonggede Mandiri has implemented financial reports in accordance with the applicable Ministerial Decree and Produced a profit and loss financial report, financial position reports and cash flow report using Zahir Apps. However, the VOE’s still doesn’t understand more deeply about the use of Zahir Apps. Namely by producing a profit and loss financial report, financial position report and cash flow report. Therefore, the researcher provides a draft Zahir Appa usage guidebook for VOE’s to use as a reference in preparing financial reports using Zahir Apps.

Financial statements are the main source of information showing the performance of an enterprise and its financial state. They are need for business management, analysis, internal and external audit, owners and state, investors, society. The set of financial statements is prepared by summarizing the company's financial year data. To prepare accountability, data is pre-accumulated and grouped in accounting records, synthetic and analytical accounting registers according to general principles: continuity, periodicity, permanence, prudence, monetary measure, accumulation, neutrality, relevance of content, importance of information (the most important ones, and necessary to know). These accounting principles are followed in the EU countries. According to A. Ivanauskienė, an annual stocktaking must be carried out before the annual financial statements are drawn up [3]. Accounting policy part includes accounting principles and a brief description of accounting methods and rules that are used by the entity in accounting and financial reporting. [2]. Accounting policies are general accounting principles, accounting methods, and rules intended for accounting management, formation and submission of financial - the definition is provided by A. Ivanauskienė [3]. For more information on accounting policies is written 6 BAS - the explanatory note of the accounting policy part should state that 'financial statements are prepared in accordance with business accounting standards. Other legal acts that have been used for accounting management and financial reporting purposes [1] are also included. At the end of the company's financial year, we have to prepare not only financial statements, but also to analyze it properly. Because only by submitting an annual analysis of financial statements we will be able to evaluate the company's performance and position. We will be able to determine whether the company's performance is profitable, whether by putting together and discussing all the reports, there is a risk for the company's future plans. Problem and Relevance - it is very important that the financial accountability reports would be prepared correctly and would perform their intended purpose. Accurate accumulation and systematization of accounting information allows to account correctly assets, capital, income and expenses. Otherwise, false information will result in distorted analysis results and its users will make wrong decisions. The aim of the work is to analyze the content of financial statements, principles of formation and use of data. Research object - financial accountability. Research objectives: 1. To analyze the essence and importance of financial accountability, to provide a systematic description of financial accountability. 2. To provide a procedure for regulating accountability and how to allocate it. 3. To set requirements for financial reporting. 4. To prove the importance of financial reporting with respect to companies. Research methods - analysis of scientific literature, including the comparison of theoretical statements, methods of generalization, logical and graphical representation. Conclusions: Financial statements should reflect fair information about the financial position and performance of the entity, as well as provide necessary information to internal and external users and disclose relevant information about significant events occurring during the reporting period. Preparation of financial statements is regulated by: Law on Accounting of the Republic of Lithuania, Law on Financial Accountability of the Republic of Lithuania, Consolidated Financial Accountability Compilation of the Republic of Lithuania, International Business Accounting Standards, National Business Accounting Standards, Accounting Policies shaped in the company. The data presented in the annual financial statements shall be prepared in accordance with the general accounting principles. The information received in the reports must be compared to the previous reporting periods and to the performance of other companies. The data obtained are needed for economic analysis, audit, planning of the company performance and forecasting

Baitul Maal Wa Tamwil (BMT) is a sharia-based cooperative, so sharia accounting principles must be applied in presenting its financial reports. This principle is based on the Statement of Sharia Financial Accounting Standards (PSAK) No. 101 concerning the Presentation of Sharia Financial Reports. The presentation of financial reports in accordance with PSAK 101 consists of 7 complete financial reporting components, including: balance sheet, profit and loss report, cash flow report, change report equity, reports on sources and utilization of zakat funds, reports on sources of use of charity funds, and notes to financial reports. This research aims to analyze and determine the application of financial report presentation in one of the 1,351 cooperatives in the city of Bandung, namely the BMT itQan Sharia Cooperative. The research method used to research this research is a descriptive research method with a qualitative approach. The techniques used in this research are observation, interviews and documentation using data analysis methods, data reduction, data presentation, as well as conclusions and verification. The results of this research conclude that there are several mandatory financial reports such as the financial position report, profit and loss report and change in equity report that are not in accordance with PSAK 101. For reports on the source and distribution of zakat funds, reports on the source and use of benevolent funds are made separately. in the Baitul Maal division so that it does not become a perfect series of financial report presentations. The cash flow statement is appropriate, and notes to the financial statements have not been made.

台灣是出口導向的經濟體，許多的製造業靠著苦幹實幹的精神，逐漸發展成為跨國性的企業，組織架構趨於複雜，而各企業的資訊架構也各自不同。財務合併流程是企業至為重要的流程之一，卻仍有許多企業依賴人工以Excel編製報表，或仰賴會計師的幫忙代編，較無法及時掌握企業的財務數字，對企業管理上確有許多可以改善的機會。 在過去幾年政府推行IFRSs會計準則轉換的期間，企業多有評估在轉換期間是否進行資訊架構的改變以改善財務合併流程之效率。再加上合併報表成為企業主要的管理報表，導入合併報表系統成為許多企業考量的選項之一。但是資訊軟體廠商各自推行不同的產品，企業的資訊架構又各自不同。企業要導入合併報表系統，應考量現有資訊架構下如何去因應，而導入的效益又為何？ 本論文以兩個案例公司（簡稱A公司、B公司）在過去幾年思考因應財務合併之系統架構與效益分析時的經驗，進行研究與討論。兩家企業均為跨國性製造業，全球合併個體20家以上，而各自的組織架構與資訊架構各自不同，在思考因應財務合併的想法也各有異同。本論文將各案例的實際轉換過程的決策邏輯整理後，歸納出資訊架構應考量之因素與各自選擇的效益分析，供其他企業或相關有興趣之研究人員參考。 綜合考量之下，企業應評估現有之資訊架構在因應財務合併時之困難點，針對合適的選擇方案，考量導入後之資訊架構會有何改變，與其可帶來之效益。評估企業本身是否有足夠的資源投資此架構變更，獲取架構性之效益使財務合併作業的進行更加有效率，讓企業時時掌握正確的財務數字以輔助企業制訂相關的決策與行動方案。