Accounting Principles Research Articles

Implementasi Prinsip Good Governance dalam Peningkatan Kualitas Pelayanan Publik: Studi Kasus pada Pemerintah Daerah

The implementation of good governance principles is crucial in efforts to enhance the quality of public services at the local government level. In this context, the principles of transparency, accountability, participation, and responsiveness serve as important foundations for creating better public services. This research aims to explore how the application of these principles can drive improvements in the quality of public services, as well as to identify the challenges faced in their implementation. Case studies drawn from several local governments in Indonesia provide a clear picture of good governance practices and their impact on public services. Through case studies in various regions, this research reveals how the application of these principles can increase public satisfaction with public services. Data obtained from surveys and field research will be analyzed to provide a clear overview of the relationship between good governance and the quality of public services.

Navigating the Minefield: Ethical Challenges and Considerations in Data-Driven Management

In today’s contemporary business climate, data-driven management has emerged as an essential approach for organizations progressing towards streamlining overall operations, elevating decision-making, and promoting creativity. However, when the same data analytics assimilates with managerial applications, it leads to intricate ethical issues to deal with. This chapter examines vital ethical dimensions inherent in data-driven management such as data protection and privacy, liability, transparency, and possibilities of fraudulent use. The key concern is protecting the data collected while ensuring that it is collected with informed and mutual consent from the subjects. At the same time, maintaining transparency in data collection and its eventual utilization is also crucial to gaining and securing trust. Another significant challenge is the liability of companies and individuals to maintain and employ the data ethically. This ethical landscape becomes further complicated by data manipulation or misuse and the detrimental effects of predictive analysis. Businesses can levy data-driven management to promote efficiency and innovation as well as trust and integrity in their operations by proactively tackling these ethical challenges. The chapter unfolds a comprehensive review that delves into the ethical challenges and considerations of corporate decision-making based on data analytics and summarizes the ethical framework encompassing principles of transparency and accountability of businesses in the era of pervasive data-driven decision-making

Analisis Penerapan Good Government Governance pada Pengelolaan Anggaran Pendapatan dan Belanja Desa (Studi Kasus pada Desa Pematang Johar, Kabupaten Deli Serdang)

This study aims to analyze the application of good government governance principles in the management of APBDes in Pematang Johar Village, Deli Serdang Regency starting from the planning, implementation, administration, as well as reporting and accountability stages. Researchers take three principles of good government governance which are used as variable indicators, including transparency, participation and accountability. The subjects in this study include the Chairman / Member of BPD, Village Head, Village Secretary and Treasurer, and community leaders of Pematang Johar Village. Research design is a guideline or procedure and technique in research planning that is useful as a guide for building strategies that produce research models. The research design conducted in this study is a qualitative method. Data collection techniques in this study used observation, interview and documentation methods. The data analysis method used in this study is qualitative descriptive analysis. The result of this study is that the management of APBDes in Pematang Johar Village, Deli Serdang Regency is broadly in accordance with the principles of good government governance, namely transparency, participation and accountability.

Management of Education Financing at Madrasah Ibtidaiyah (MI)Amanah Banjar Baru

Madrasah Ibtidaiyah Amanah Banjar Baru, as a madrasah in Banjar Baru sub-district, emphasizes the system of sincere charity in its education. This madrasah does not set tuition fees, relying on the enthusiasm of student guardians in madrasah activities. Nevertheless, the development of facilities and infrastructure is still in the development stage, which requires annual submission to obtain assistance obtained from the government as the main source of financing. The purpose of the study was to find and describe the budgeting of education costs and the management of education costs at Madrasah Ibtidaiyah Amanah. This research approach is descriptive qualitative. This approach leads to describing in detail about an event in a person's life. The phenomenological approach can be used in qualitative research if a researcher wants to understand various events. Then the results of the study reveal that: In the context of Madrasah Ibtidaiyah Amanah, budgeting has an important role in determining the allocation of funds in accordance with existing funding sources. The main sources of funding include the government's Operational Assistance for Education Units (BOSP), contributions from student guardians and donations from donors. The budgeting process involves a needs assessment from various parties and involves a team consisting of various madrasah stakeholders. Meanwhile, Madrasah Ibtidaiyah Amanah's accounting activities carefully record financial receipts and expenditures, with a structured bookkeeping process in accordance with the principles of transparency, public accountability, effectiveness and integrity. This confirms the madrasah's commitment to managing education funds with professionalism and responsibility.

Developing Healthcare Complaints Analysis Tool for Health System: A Cross-Sectional Study.

The role of the healthcare system in the provision, maintenance, and promotion of public health is associated with handling healthcare complaints. This notion as the principle of accountability requires the authorities' attention. This study aimed to develop the Healthcare Complaints Analysis Tool (HCAT) in Iran. Following a comprehensive review of the country and field studies conducted in the Medical System Organization and Universities of Medical Sciences, the features of patients' complaints were extracted from medical centers and hospitals. Then, experts who were experienced in health and medical areas localized HCAT through translation and re-translation process using the Delphi technique. Finally, the healthcare complaints were classified according to the localized HCAT components. Using HCAT showed that in Iran's healthcare system, complaints were related to relative frequency and percentage of all types of complaints. However, there is a lack of a mechanized registration system, investigation, analysis, and classification of healthcare complaints. Providing medical centers with such a system by the ministry of health and mandatory reporting of complaints may lead to coding complaints, measure the severity of complaints, service monitoring and organizational learning.

Principle Accounting Refreshment Training for Accountants in PT Anugrah Argon Medica with GOAD Model

This community service program aims to offer a fundamental accounting refresher to accountants at a prominent distribution company in Indonesia (PT Anugrah Argon Medica) with GOAD model. This practice aims to reinforce their comprehensive understanding of journal logic and its influence on financial accounts and their interpretation. Every accountant must possess a comprehensive understanding of fundamental accounting principles to accurately prepare journals and comprehend the effect of each journal entry on the components of the financial statements, especially in distribution companies. This community service initiative is aimed at all accounting personnel in PT Anugrah Argon Medica. This community service project occurred over seven days, specifically from August 15 to August 28, 2024, at the company's headquarters. Community service activities commenced with an introduction to normal balances, the creation of general journals, the adjustment of journals, and the preparation of financial statements. Quantitative and qualitative test results indicated an enhancement in employees' fundamental accounting skills following the training session.

KAJIAN TERHADAP TUJUAN FILOSOFIS DAN REALITAS LEMBAGA NEGARA INDEPENDEN DI INDONESIA

The establishment of independent state agencies in Indonesia represents efforts to reform and restructure the government in accordance with the mandates of constitutional amendments. These institutions are envisioned to embody the ideals of reform, with high expectations placed on their independence. However, in practice, independent state institutions often face challenges, including issues with performance and accountability, raising fundamental questions about their primary purpose and role within Indonesia's constitutional framework. This study seeks to examine the objectives behind the formation of independent state institutions, their implementation, and their contribution to the constitutional system in Indonesia. Using a normative juridical method with legislative and historical approaches, the research highlights the philosophical values underpinning these institutions. The findings emphasize that their primary purpose is to act as instruments for advancing democracy. However, this role must align with principles of accountability and transparency to the public. Without these principles, independent state institutions risk becoming dependent on other state powers, as observed in cases involving institutions like the Corruption Eradication Commission/KPK. Moreover, persistent challenges, such as legal product controversies involving the General Election Commission/KPU and Indonesian Financial Services Authority/OJK, underscore the need for improved governance and openness to fulfill their intended role effectively.

Internal Control System for Mexican Public Schools: The Case of An Elementary Public School in Querétaro, México

Just like an onion, we must analyze corruption in layers. Firstly, where do people obtain values in order to participate in society? The answer is: at home, because that is where education begins. Parents are a strong role model and behavioral example for children, so, in order to let them play a more continuous role, they should participate in formal education by creating an organization that allows them to manage some school activities. Although regulation exists, the challenge arises when money is collected, because parents often don’t know basic accounting principles and mostly they only have basic reading and writing skills. There is no effective management of resources, opening the door to acts of corruption. This project is a transformational proposal to help public elementary school parents’ associations to be successful as an organization with higher standards of integrity. The final product is an internal system enabling better control of financial resources in an easy to learn and understand tool.

Transparency and Accountability in the Management of Independent Mosque Funds: A Case Study of Medan City Mosque

This study examines the level of transparency in the management of independent mosque funds in Medan City, North Sumatra, Indonesia, evaluates adherence to accountability principles, and provides actionable recommendations for improvement. Using a quantitative research approach, questionnaires and observations were used to collect data from mosque administrators, worshippers, and donors at the Al-Musabbihin Mosque. These instruments were designed to assess trust and participation in mosque activities. Data analysis was conducted using Structural Equation Modeling (SEM) with Smart PLS 3.0, focusing on Outer and Inner Model evaluations. The results reveal that human resource (HR) competency, internal control systems, technological integration, stakeholder engagement, and compliance with financial management standards significantly impact transparency and accountability in mosque fund management. Additionally, organizational commitment amplifies the positive influence of HR competency and internal controls on these outcomes. The study highlights the critical need for ongoing HR development through targeted training and education to ensure effective and accountable fund management. Furthermore, establishing comprehensive internal control systems is essential to prevent fund misuse and build public trust. The findings demonstrate that transparent and accountable fund management fosters public confidence, optimizes resource utilization, and enhances the mosque’s capacity as a vibrant and empowered social institution.

Legal Implications for the BRICS Countries in the Carbon Trading System Through Carbon Exchanges: Perspective from the Precautionary Principle

The largest emitting countries in the world are predominantly developing countries, including the BRICS countries. The general principle of “climate justice” asserts that the largest emitting countries should take the lead in efforts to reduce greenhouse gas emissions. The legal implications for the implementation of climate change mitigation efforts play an active role in the implementation and establishment of the carbon exchange concept in the context of the carbon trading system. The urgency of listing on the carbon exchange is driven by the precautionary principle of global carbon accounting, which aims to avoid the risk of carbon leakage. The purpose of this research is to examine the obligation of emitting countries to make ambitious efforts towards reducing their greenhouse gas emissions while also upholding the basic principles of accountability and transparency. Offsetting the amount of carbon emitted by each country is largely calculated based on carbon credits purchased. In order to prevent double counting, carbon exchanges have the responsibility of recording the sale of carbon units with certificates issued under a “polluter pays” system.

Procurement Policy in Regional-Owned Enterprises: A Pathway to Good Corporate Governance

Goods and services procurement policies in Regional-Owned Enterprises (ROEs) are of utmost importance in supporting good corporate governance (GCG). This study critically analyzes the implementation of these policies in ROEs and their impact on GCG. The research method used is a qualitative approach, with data collected from a comprehensive analysis of related documents such as laws, regulations, and literature. The results highlight that while ROEs have embraced the principles of transparency and accountability, the main challenges lie in more effective supervision and risk management. Moreover, reliance on complex procedures and lack of human resources training are slowing down the optimal implementation of GCG. The recommendations from this study, which include increasing transparency, strengthening internal control systems, and continuous training for human resources, are urgent actions needed to ensure a more effective GCG implementation in the procurement of goods and services in ROEs.

Management of Educational Financing in OMNI Elementary School Cibinong

This study investigates the management of educational financing at OMNI School Elementary in Cibinong, Bogor, emphasizing its vital role in supporting the continuity of the teaching and learning process. The research aims to evaluate the effectiveness of school fund utilization, financial reporting, and transparency in managing educational funds. Additionally, it identifies potential mismanagement issues and examines how these funds improve classroom learning quality. The findings offer deeper insights into more effective and efficient school fund management, positively impacting students' learning outcomes. This qualitative study adopts a single-case design focusing on the financial management of OMNI School Elementary. Data were gathered through documentation and interviews to analyze the financial management practices in the school. The results reveal no significant financial constraints at the institution. The allocated funds are efficiently used for various educational needs, reflecting proper allocation and effective utilization. OMNI School implements a robust accountability system, characterized by its commitment to transparency, such as publicly posting financial reports on the school noticeboard. This fosters an atmosphere of transparency and accountability, positively affecting the quality of classroom learning. Well-managed financial resources have enabled the provision of essential facilities, improving the overall educational experience. This study highlights the importance of accountability and transparency principles in achieving sustainable educational quality development.

The Corruption Reduction with an Administrative Law Approach: Evidence from Australia

The reverse burden of proof mechanism shifts the responsibility to the fraudster to prove that his wealth did not come from corruption. This system raises concerns regarding justice, legal certainty, and the protection of human rights. This research aims to analyze the application of reverse evidence in criminal and criminal acts of corruption in procuring goods and services from the perspective of state administrative law. Reversal of the burden of proof in criminal acts of corruption is essential to eradicate corruption in Indonesia. From the standpoint of state administrative law, reverse evidence functions as a monitoring tool to prevent abuse of authority by public officials and ensure the implementation of the principles of good governance, namely transparency, accountability, and integrity in the procurement of goods/services. The novelty of this study lies in its proposal to explicitly clarify the balance of evidentiary obligations between the public prosecutor and the defendant in reversing the burden of proof under Law No. 20 of 2001, ensuring fair legal certainty and protection of human rights. Indonesia can adopt Australia's Proceeds of Crime Act 2002 approach, enabling asset seizure from suspected corruption without conviction, to enhance accountability and recover state losses effectively.

INTEGRASI AKUNTANSI LINGKUNGAN DALAM PERENCANAAN BISNIS BERKELANJUTAN: PENDEKATAN STRATEGIS UNTUK MENGHADAPI TANTANGAN GLOBAL

Environmental accounting plays a crucial role in achieving business sustainability in the globalization era. This study aims to explore the implementation of environmental accounting in sustainable business planning by emphasizing strategies companies can use to manage their environmental impact. Using a qualitative approach, the research analyzes case studies from various industries that have successfully integrated environmental accounting principles into their business practices. The results reveal that implementing environmental accounting not only helps companies comply with environmental regulations but also enhances their reputation and global competitiveness. This study provides strategic insights for companies to integrate environmental aspects into business decision-making.

Application of mental accounting to selected aspects of consumer behavior

This study explores mental accounting by integrating behavioral economics and accounting principles to understand consumer decision-making. It introduces a novel framework based on double-entry accounting principles, drawing from accounting standards, to visualize mental accounting processes and mitigate heuristic-driven biases. Theoretical insights synthesize classical and modern literature, highlighting heuristics as both enablers and sources of cognitive bias. Empirical analysis demonstrates how these biases influence decision-making and validates the framework’s utility in identifying and mitigating irrationalities. By adopting an accounting perspective, consumers can rationalize financial decisions more effectively. The findings advance behavioral economics, offering practical tools to enhance decision-making under uncertainty and suggesting paths for future research.

Ensuring human rights in the process of reforming Ukraine's law enforcement system: compliance with international standards and European experience

This article analyzes the reform process of Ukraine’s law enforcement system in the context of ensuring human rights and aligning it with European standards. The reform of the law enforcement agencies, including the National Police, the Security Service of Ukraine, the prosecutor’s offices, and other specially created law enforcement bodies, is one of the key challenges on Ukraine’s path to democratic transformation and European integration. The focus is on the necessity of adhering to the principles of legality, proportionality, transparency, and accountability in the activities of law enforcement agencies, which are crucial for protecting the rights and freedoms of citizens and restoring public trust in the justice system. The article emphasizes that reforming these structures requires not only technical changes but also a profound shift in the culture of human rights observance. The article also discusses the right to a fair trial and the need to strengthen judicial independence and professionalism, which are essential for impartial case consideration and adherence to the right to a fair trial. The reform must integrate measures to enhance the independence of judges and ensure their appropriate professional level and moral resilience. Furthermore, the article analyzes international legal instruments, such as the International Covenant on Civil and Political Rights (ICCPR) and the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment, as fundamental bases for reforming law enforcement agencies in many countries. The study also highlights the importance of the UN Basic Principles on the Use of Force and Firearms by Law Enforcement Officials, which outline the international standards for the use of force and firearms. The article concludes that the successful reform of Ukraine’s law enforcement system requires a comprehensive approach that incorporates institutional and cultural changes. The experience of European countries, such as Poland and Lithuania, demonstrates the necessity of extensive retraining of law enforcement personnel with a focus on human rights and the development of civic culture.

Ineffectiveness of the Issuance of Investigation Orders After Examining the Reporter in the Investigation Process at the Indonesian National Police

This study examines the ineffectiveness of issuing Investigation Orders (Surat Perintah Penyidikan or Sprindik) following complainant examinations in Indonesia’s law enforcement process, contributing to case backlogs. Using a normative juridical method, the research analyzes legal regulations, administrative procedures, and relevant case examples. A statutory approach involving legal reviews and a conceptual approach exploring legal accountability and procedural justice principles were applied. Key findings reveal that high investigator workloads, inadequate training, and administrative mismanagement hinder effective Sprindik issuance. A lack of standardized protocols for evaluating initial evidence leads to premature suspect designations, causing judicial delays. Limited use of investigative technologies and procedural misunderstandings further exacerbate inefficiencies. To address these issues, the study recommends revising police regulations to standardize evidence evaluation, expanding investigator training, streamlining administrative processes, and adopting digital case management systems. An oversight mechanism should be established to monitor Sprindik issuance, ensuring greater accountability and transparency. These reforms aim to modernize investigative procedures, reduce case backlogs, and promote fairer, more efficient law enforcement practices. The study’s integrated approach combines legal analysis with policy solutions, offering a roadmap for sustainable improvements in criminal investigation management.

LEGAL PROTECTION FOR CONSUMERS OF E-2B BANDA ACEH REFILL DRINKING WATER DEPOT IN TERMS OF INDONESIAN POSITIVE LAW AND ISLAMIC LAW

Article 1 of Law No. 8 of 1999 which regulates "Consumer protection law", in Article 1 states "Consumer protection as all efforts that ensure legal certainty to provide protection to consumers". The researcher applies empirical law in this study, which is legal research that examines the adoption or application of normative legal provisions in each unique legal event in society. Various data sources were used, including secondary data from a literature review as well as primary data from interviews with business owners. The research findings show that the E-2B Banda Aceh refillable drinking water depot business has taken steps to protect consumers by obtaining SLHS in accordance with Permenkes No. 492 of 2010. With the SLHS, the business has met good sanitation and hygiene standards in processing and distributing drinking water that is free from bacteria as required by the Ministry of Health based on Permenkes No. 492 of 2010. The principles of fairness, integrity, and accountability are the basis of consumer protection in Islamic law.

Modelo de costos basados en actividades. Herramienta de gestión en atención domiciliaria del sector salud

The objective was to design a model using the Activity Based Costing (ABC) methodology applicable to Home Care. A quantitative, comparative, and cross-sectional study was conducted in two phases: the first focused on exploring home care (HC) programs, and the second on determining ABC cost models reported in the literature and in virtual environments, which serve as references for calculating ABC costs in HC programs. These phases were developed through technological surveillance strategies and expert validation for the model. Direct cost elements were established, including technical and professional human resources for assistance, supplies, materials, general expenses attributable to the HC. Administrative and logistical factors attributable to the service were also considered, such as technical support, assistant in administrative areas, professional support in administrative processes. Additionally, the factors of materials and supplies used, as well as the tools for their quantification, were established. Finally, general expense factors included in indirect costs were identified. It is concluded that the adapting of the ABC costing method to the HD service requires considering the general principles of cost accounting and administration, as well as the need for continuous attention to healthcare factors specific to the health sector and its particularities.

Transparency and Accountability Deficits in Indonesian Orphanage Financial Reporting

Non-profit organizations play a critical role in society, yet their financial reporting practices often lack the rigor of for-profit entities. This study examines the financial reporting of the Darul Aitam Orphanage Foundation, focusing on its compliance with ISAK 35 standards and its implementation of transparency and accountability principles. Despite the importance of these principles for trust and efficiency, a knowledge gap exists regarding their application in non-profit orphanages. The research employs a qualitative descriptive method, utilizing primary and secondary data from monthly reports, and collects data through observations, interviews, and documentation. Findings reveal that the Darul Aitam Orphanage Foundation has not adopted ISAK 35 standards and fails to fully implement transparency and accountability in its financial reporting. The financial records are rudimentary, noting only cash inflows and outflows, and lack detailed information needed by external stakeholders. These results underscore the need for improved financial practices in non-profit organizations to enhance accountability and transparency, thereby fostering greater trust and support from stakeholders. Highligt: The Darul Aitam Orphanage Foundation's financial reports do not adhere to ISAK 35 standards. The orphanage's financial practices lack comprehensive transparency and accountability. Enhanced financial reporting practices are necessary for better external analysis and stakeholder trust. Keywoard: Financial Reporting, Non-Profit Organizations, ISAK 35 Compliance, Transparency, Accountability