Account In Management Research Articles

Transparency of Regional Budget and Expenditure (APBD) through the Optimization of E-Budgeting Implementation

The implementation of budgetary reform in local government budgeting is often viewed as lacking a structured system. This is marked by low transparency and accountability in the management of local budgets. Financial management systems that contradict the principles of good governance necessitate transparency and accountability in all areas of government. The advent of e-budgeting is evidence of the utilization of e-government programs in Indonesia. E-budgeting is expected to be a solution for enhancing transparency and accountability in local budget management. With e-budgeting, the public can more easily access information about budget allocations and their usage. Public participation is also anticipated to increase, allowing for more effective oversight of local government budgets. This transparency not only supports the improvement of financial management at the local level but also contributes to the enhancement of public service quality. Therefore, the implementation of e-budgeting is expected to strengthen good governance and increase public trust in local governments. Active public participation and high transparency are key to realizing a more efficient and accountable local budget management system.

Strategy for Increasing the Accountability of Waqf Management in Islamic Religious Organizations

Objective –This study aims to determine the appropriate accountability conditions and strategies for increasing the accountability of Muslim religious endowment (waqf) institutions managed by religious organizations in North Sumatra, Indonesia.Design/Methodology –A qualitative descriptive research method is employed to identify strategies for improving the accountability of waqf management based on the results of in-depth interviews with source persons regarding the issue in North Sumatra.Results –Strategies are formulated to increase the accountability of waqf management. These consist of three approaches: synergy between regulators, the Indonesian Waqf Board, and waqf officers (nazirs); the implementation of waqf governance training for nazirs; and the establishment of an Indonesian waqf development master plan.Research limitations/implications – The scope of the research sample is confined to waqf management undertaken by religious organizations in North Sumatra, Indonesia. Further study needs to be conducted which considers other waqf organizations such as mosques, as well as the addition of research samples from other regions for comparison. The implication of this research is the need for additional resources that would be useful for the waqf development strategy in order to improve its accountability.Novelty/Originality – The novelty of this research is the comparison between waqf accountability and the management strategies of Nahdlatul Ulama (NU) and Muhammadiyah in North Sumatra. Previous research only considered accountability from the perspective of nazirs, whereas this study focuses on strategies to increase the accountability of waqf management of the Nahdlatul Ulama and Muhammadiyah Waqf Institutions in North Sumatra from the perspective of nazirs, students and regulators.

Rancangan Pola Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas: Studi Fenomenologi pada Situs Patirtaan Ngawonggo Tajinan Malang

Accounting information system (AIS) is an important part of corporate financial management. This research aims to study the design pattern of AIS for cash receipts and disbursements using a phenomenological approach based on a background that illustrates how important AIS optimization is at the Ngawonggo Patirtaan Site. To investigate the experiences of four informants regarding the current AIS implementation, this study used qualitative phenomenology. Data were collected through observation, documentation, and in-depth interviews. Then, a model was used to analyze the relationship between theme attributes and meanings. The research was conducted at Ngawonggo Patirtaan Site, which is located in Tajinan District, Malang. The results showed that the current AIS at Ngawonggo Patirtaan Site is still simple but organized. Expenditures are allocated based on needs, but the cash receipt system uses a kotak asih. Periodic recording is done manually in the cash ledger. Information is provided through verbal reports every month. The absence of supporting facilities is a major obstacle. The results show that the AIS should be more integrated and organized. The design of the proposed AIS pattern includes online registration process, cash receipt through kotak asih, digital and manual recording of transactions, and periodic reports. It is expected that better use of AIS will improve the efficiency and accountability of financial management at Ngawonggo Patirtaan Site.

INVESTIGATING THE EFFECT OF SERVICE QUALITY ON CUSTOMER SATISFACTION: THE CASE OF MERSIN INTERNATIONAL PORT

Port operations play a crucial role in fostering social and economic progress. The effectiveness and reliability of port services wield considerable influence over customer preferences. Nonetheless, additional scholarly exploration is warranted to grasp the correlation between port service quality and customer contentment. With this objective in mind, this research endeavors to scrutinize the influence of service quality at Mersin Port on customer satisfaction. A survey encompassing 215 Mersin Port users was administered as part of the study. In the study, the ROPMIS model served as the tool to evaluate port service quality. This framework comprises resources, outcomes, processes, management, reputation, and social accountability. The amassed data underwent scrutiny via the statistical tool Smart-PLS 4.1.0. The findings divulge that reputation, social accountability, and management notably impact customer satisfaction with port service quality. This study reveals the impact of port service quality on customer satisfaction, aiding port management in quality improvement.

Analisis Akuntabilitas Pengelolaan Dana Desa di Kadu Agung Kecamatan Gunungsari

Village Fund Management is one of the most important things in realizing the Vision and Mission of an area to improve the welfare of the community. The aim of this research is to find out an analysis of the accountability of village fund management in Kadu Agung, Gunungsari District, Banten Province. The research method used was qualitative by conducting direct observations and interviews with several employees and the community in Kadu Agung Village, Gunungsari District. Based on the results of research by conducting direct interviews, it shows that the village fund planning stages are in accordance with the regulations that have been implemented and only involve a few community leaders, but not all of them can be realized, the implementation stage has an implementation schedule and the realization is not entirely in accordance with the schedule even though the community has assisted. The accountability of Kadu Agung Village employees only has evidence in the form of receipts for purchasing goods and not the entire community knows about their accountability. The results of managing village funds in Kadu Agung are not in accordance with the needs and expectations of the community because many poor people do not receive assistance from the village, causing inequality between the community and the Kadu Agung Village.

Design and Development a Web Platform Portal for Mosque Financial Management

Transparency and accountability in the financial management of mosques is an area that requires significant attention because it builds the initial trust of the mosque in collecting funds through infaq and waqf. Currently, many mosques still use whiteboards as a tool to present their financial reports. This poses a problem for mosques when delivering financial reports to donors who live far away. Therefore, a tool that can serve as a medium for financial reporting is needed. Based on this need, the research aims to create a web-based mosque financial portal to record income (donations, alms), qurban records, and expenses. In other applications, each mosque uses an application designed for each mosque. This software has been developed to accommodate the needs of each mosque and is integrated into a single application portal. The development of this application uses the Waterfall method, which involves various stages such as user requirements, system design, implementation, and testing. This financial portal was successfully implemented in 11 mosques and prayer rooms across 5 provinces. This application features recording income (donations and alms), qurban records, and expenditure records. The test results show that many mosques can use this financial management portal to record income and expenses. Finally, we can conclude that this web-based mosque financial portal would be a viable solution to enhance the accountability services of mosques in managing their finances.

Peran Audit Terhadap Akuntabilitas dan Transparansi Penggunaan Dana Bantuan Operasional Sekolah (BOS) pada Instansi Pendidikan

The quality of primary and secondary education in Indonesia remains relatively low due to minimal service standards and widespread corruption in the education sector. To improve school quality, regular evaluation programs such as audits are necessary. Therefore, the objective of this literature review is to understand the role of audits in enhancing accountability and transparency in the use of BOS funds in educational institutions. This research method employs a systematic literature review using the PRISMA technique, focusing on research articles published from 2014 to 2024, totaling 8 articles. Based on the literature review, it is concluded that audits implemented to promote accountability and transparency have a positive impact on the management of BOS funds. Factors supporting the role of audits in accountability and transparency include: (1) stakeholder participation in BOS fund management, and (2) clarity of regulations in BOS fund management. Conversely, factors hindering this role include lack of human resource competence and insufficient media coverage. Therefore, it is hoped that these audits will enhance service quality in educational institutions through improved accountability and transparency in BOS fund management.

Federal Public Resources in Response to Natural Disasters in Rio Grande do Sul

Objective: The objective of this study is to analyze the sources and allocation of federal public resources applied to natural disasters in the Brazilian state of Rio Grande do Sul in 2024. Theoretical Framework: Based on Public Choice Theory, the study investigates how self-interests can influence the allocation of public resources, which is relevant in the context of Brazilian public administration. Method: Using a descriptive and documentary approach, this qualitative research collected data from provisional measures and the Transparency Portal, analyzing the sources and amounts of funds quantitatively and their allocations qualitatively through the lens of Public Choice Theory. Results and Discussion: Most of the funds come from Official Credit Operations (41.80%) and Federal Financial Charges (13.97%). The allocation covers a range of areas from climate change mitigation to support for microenterprises. The diversity of allocations suggests an effort to meet multiple emerging needs and maximize political benefits, reflecting the influence of self-interests in public management. Research Implications: The study emphasizes the importance of transparency and accountability in public management, especially in disaster situations. By revealing how resources are allocated and identifying potential influences of self-interests, the research contributes to the formulation of more efficient and equitable public policies. Detailed understanding of the allocations can improve accountability and integrity in resource allocation, promoting governance practices that increase public trust in government actions. Originality/Value: Applying Public Choice Theory, this study offers insights into the efficiency and equity of resource allocation for natural disasters in Rio Grande do Sul, contributing to the literature on disaster management and public administration in Brazil.

The Influence of Transparency, Internal Control Systems, Human Resource Competency, and Community Participation on The Accountability of Village Fund Management

The Influence of Transparency, Internal Control Systems, Human Resource Competency, and Community Participation on The Accountability of Village Fund Management

Pengaruh Akuntabilitas Pengelolaan Keuangan Desa, Kebijakan Desa, dan Kelembagaan Desa terhadap Kesejahteraan Masyarakat di Desa Tanggan Kecamatan Gesi Kabupaten Sragen

The purpose of this study was to determine and analyze the effect of village financial management accountability, village policies, and village institutions on community welfare in Tanggan Village, Gesi District, Sragen Regency. Data collection in this study used a questionnaire distributed to respondents. The population in this study was 4,671 people of Tanggan Village using the Slovin formula, so the sample in this study amounted to 368 people of Tanggan Village, Gesi District, Sragen Regency. The type of data used is quantitative data, the data source used is primary data. Data collection techniques using questionnaires through validity and reliability tests. Data analysis techniques using classical assumption tests, namely multicollinearity test, autocorrelation test, heteroscedasticity test, normality test and hypothesis testing using multiple linear regression analysis, t test, F test, coefficient of determination test (R2). The results of this study indicate that the accountability of village financial management has a significant effect on community welfare in Tanggan Village, Gesi District, Sragen Regency. Village policy has a significant effect on community welfare in Tanggan Village, Gesi Subdistrict, Sragen Regency. Village institutions have a significant effect on community welfare in Tanggan Village, Gesi Subdistrict, Sragen Regency.

Analysis of Compliance, Transparency, and Accountability of The X Party Campaign Fund Report in South Sumatera in The Management of Receipt and Use of Campaign Funds

This study analyzes the compliance, transparency, and accountability levels in the campaign finance reports of Party X in South Sumatra, focusing on the management of campaign fund receipts and expenditures. Utilizing a qualitative case study approach, data was gathered through document studies, observation, examination of campaign fund financial reports, and a review of literature on regulations and best practices in campaign fund accountability. Findings indicate efforts toward compliance with existing regulations, yet significant challenges remain in achieving optimal levels of transparency and accountability in campaign fund management. Factors such as insufficient understanding of applicable regulations, lack of awareness regarding the importance of transparency, and complex political pressures and interests often hinder progress. Implications suggest the need for campaign finance reform and increased commitment from stakeholders to enhance integrity and accountability in the political process.

Competence of Frontline Implementers in the Implementation of the Policy of Appointing State Treasury Officials to Work Units within the Ministry of Religious Affairs Office Ciamis Regency

The new approach to state financial management began with the introduction of Law Number 17 of 2003 on State Finance, Law Number 1 of 2004 on State Treasury, and Law Number 15 of 2004 on the Audit of State Financial Management and Accountability. The implementation of Minister of Religious Affairs Regulation Number 32 of 2021, which essentially serves as a policy or program within the Ministry of Religious Affairs, outlines the procedures for appointing treasury officials. This process will significantly influence the transparency and accountability of budget management. The success of these policies in achieving their intended outcomes naturally depends on factors related to policy, organizational structure, and the surrounding environment. The competence of frontline implementers is the competence of policy implementers, while the competence of implementers is a work ability of each policy implementer which includes aspects of knowledge, skills, and work attitudes in accordance with the expected standardization. Minister of Religious Affairs Regulation Number 32 of 2021 Article 2 Paragraph 5 states that state treasury officials, namely Paying Warrant Signing Officers, Commitment Making Officials and Expenditure Treasurers must have a certificate of competence. With regard to the prerequisites to be able to carry out duties as a state treasury official, they must have competence, where one of the indicators of having this competence is eligibility indicated by the certificate obtained after following the certification process. To achieve good policy implementation cannot be achieved in a short time where there must be several stages taken. The first stage is called the fullness stage where it is very important to be qualified to be eligible for office, the next stage is quality, namely how the work is carried out better and who does it.

Too little or too much transparency? Influencing accountability in project management through the practices of using digital technologies

Managing projects increasingly involves digital technologies, yet it remains unclear how project participants use digital technologies for accountability. Based on data from a qualitative field study in a software consultancy organization, this article examines how accountability is shaped by project teams’ use of digital project management tools. The findings reveal that project teams actualize visibility and association affordances to configure accountability and reinforce shared accountability in client relationships. However, they are constrained by persistence affordance, which requires consistent and aligned digital transparency. This study demonstrates that the impacts of digital technologies on project accountability emerge from the actualization of affordances in specific technology practices, co-determined by the technology materiality and the accountability goals of project participants. Through visibility and association affordances, digital technologies can reinforce both hierarchical and socializing forms of accountability. However, this requires project participants to form a consensus on technology usage, binding them to each other's digital practices.

A proposal for enhanced accountability in train station facilities management: The case of the commuter trains (KCI) in Jakarta, Indonesia

Background: The commuter trains (KCI), the commuter train system in Jakarta and its surrounding areas, faces significant challenges in station operation and maintenance, impacting the passenger experience. The current competitive tendering approach for procuring station facilities lacks a clear framework for accountability, resulting in inconsistent service delivery and passenger dissatisfaction. This paper proposes solutions to enhance accountability in train station facility management, aiming to improve the passenger experience. Method: By utilizing Moore's strategic triangle, the study identifies fundamental reasons for the accountability issues and examines the challenges posed by the restricted flexibility of the existing competitive tendering system. Potential solutions, including enhanced competitive tendering with performance-based negotiation, in-house production, and collaborative arrangements, are explored. Findings: The most feasible solution is recommended to address KCI's operational challenges. Despite KCI's popularity and extensive network, weak accountability, particularly in unresponsive management, disrupts the efficiency of train station facilities. Conclusion: This paper emphasizes the need for KCI to improve its accountability mechanisms to ensure safety, security, trustworthiness, convenience, ease of access, and equity for all passengers, ultimately enhancing the public value delivered by the commuter train system. Novelty/Originality of this study: The novelty of this research is developing a performance-based solution to improve accountability in KCI station facility management through enhanced competitive tendering and collaborative arrangements to enhance passenger experience and operational efficiency.

The Accountability of Village Fund Management: Study on Villages in the Sub-District of Dempet

Village fund accountability is the responsibility of the village government in managing village funds based on the village fund management law. This study aims to examine the effect of the competence of village apparatus, usage of information technology, community participation, internal control systems, and the application of administrative sanctions on village fund management accountability. The data source is from 62 village apparatus respondents from 16 villages in the Dempet sub-district. Data analysis uses multiple linear regression. The results of this study show that the competence of village apparatus, community participation, internal control systems, and the application of administrative sanctions have a significant positive effect on the accountability of village fund management. Meanwhile, the usage of information technology does not impact village fund management's accountability.

IKOPZ: Measuring The Accountability of Zakat, Infaq, and Sadaqah Fund Management in BAZNAS Jakarta Province

IKOPZ: Measuring The Accountability of Zakat, Infaq, and Sadaqah Fund Management in BAZNAS Jakarta Province

Village Waste Management Strategy as an Economic Asset: Accounting Evaluation and Implementation of Sustainable Practices in Bongkasa Village, Abiansemal District, Badung Regency

As a principle, governance is a system of rules, processes and behaviors that influence how power is exercised at different levels of government, especially in relation to openness, participation, accountability, effectiveness and coherence. Good governance contributes to various development goals due to internal changes in the way power is managed from conventional control and command by the state to new ways that are more networked and balanced with various stakeholders. Based on this statement, every organization needs to implement good governance and it is possible at the village government level. The importance of implementing village governance that leads to a good village governance system will also lead to efforts to improve and enhance the government management process so that performance will be better. To encourage the realization of good village governance, it is important to build good governance that is transformed into good village governance. This view leads to the argument that certain villages, which have not yet formed good village governance, will experience disorientation in the implementation of government, if the maturity of human resources and institutional institutions is not prepared. Corruption and abuse of authority are major issues in village governance. Therefore, the village government must be able to apply the principle of accountability in village financial management, where all village government activities must be accountable to the village community.

The Influence of Human Resource Competencies on The Quality of Financial Statements: Lessons from Indonesia

The increasing demand for good governance has encouraged the government to implement public accountability. One form of accountability in governance is to realize the accountability and transparency of government financial management, through the submission of accountability reports in the form of financial statements. The Navy Headquarters Work Unit is also tasked with preparing accountable and transparent financial reports. Empirical facts show that there are still several problems in realizing the quality of the financial statements (LK) of the Headquarters Satker, especially those caused by the competence of human resources (HR). This study aims to determine the effect of Human Resources competence on the quality of the Headquarters Satker financial statements. The population in this study were personnel serving in the Navy Finance Service (Diskual). The research method used is quantitative with a survey design. The results of this study found that: 1) Human Resource Competence has a positive and significant effect on the quality of Financial Statements. The limitations of this study are put forward as a reference for further research to produce better research. Some of these limitations are the uneven diversity/variation of age, length of service and work experience of respondents (across generations) and data collection carried out at a certain time, so that variations in perception are uneven and cannot be seen continuously.

Accountability of Regional Financial Management on the Suitability of Planning and Budgeting in Pamekasan Regency

In public sector agencies, the achievement of regional financial management accountability is a demand for the implementation of good governance, regional financial management is one of the main lines in the implementation of regional government. So that many problems related to regional financial governance in government still often occur, one of which is that there are still discrepancies between local government planning and budgeting. This study aims to determine and analyze the accountability of regional financial management for the suitability of planning and budgeting in Pamekasan Regency based on Permendagri No. 19 of 2020. The data collection technique was to conduct interviews with structural officials of the R&D section of Bapperida Pamekasan Regency. As well as evaluating regional planning and budgeting documents according to the results of measuring the Regional Financial Management Index (IPKD). Based on the results of the study, it can be seen that there is an influence on dimension one related to the suitability of planning and budgeting documents on the financial management performance of the Pamekasan Regency Government so that the effect on financial management performance is less measurable, and can plan more carefully in the future. So that there is a mismatch in the RPJMD-RKPD Program indicator, the KUAPPAS - APBD program indicator, the RKPD - KUAPPAS ceiling indicator, and the KUA-PPAS and APBD Program ceiling indicators. In the analysis of the RKPD-KUAPPAS program suitability indicators.

Internal Controls in the System Accounting Information

accounting information system functions as a framework for implementing accounting processes within the organization. It is important to have adequate safeguards in place in the accounting process to prevent unintentional and intentional errors and anomalies in financial statements. This article was written using descriptive techniques, which mostly rely on library data. This article shows that financial reports, which function as a form of organizational management accountability to interested parties, must be ensured to be free from errors. In this scenario, internal controls play an important role in achieving the desired results, in addition to other considerations such as audits carried out by public accountants.