IMPLEMENTATION OF PUBLIC SECTOR ACCOUNTING IN THE FINANCIAL SYSTEM OF THE EAST KUTAI REGENCY GOVERNMENT

Authors

  • Leny Susilawati Anggraini STIE Nusantara Sangatta, Indonesia
  • Maria Yovita 17 August University Surabaya, Indonesia, Indonesia

Abstract

This study aims to examine the implementation of public sector accounting within the financial system of the East Kutai Regency Government and to assess its contribution to improving transparency and accountability in local financial governance. In the context of fiscal decentralization, East Kutai faces challenges in managing a large budget while ensuring efficiency, openness, and integrity. This research employs a descriptive qualitative approach, using in-depth interviews, document analysis, and observation as data collection techniques. The findings reveal that the application of accrual-based Government Accounting Standards (SAP), supported by information systems such as SIPD and SIMDA Keuangan, has improved the quality of financial reporting and serves as a critical foundation for public decision-making. Key success indicators—such as transparency, accountability, efficiency, and regulatory compliance—are used to evaluate local financial performance. East Kutai Regency has received an unqualified opinion (Wajar Tanpa Pengecualian, WTP) from the Audit Board of Indonesia (BPK) for ten consecutive years, reflecting its success in achieving the principles of good governance. Nevertheless, challenges remain, particularly in terms of human resource capacity and technological infrastructure. Therefore, a sustainable strategy is needed to strengthen civil service competencies and optimize local financial information systems.

Downloads

Published

2025-07-08

How to Cite

Anggraini, L. S., & Yovita, M. (2025). IMPLEMENTATION OF PUBLIC SECTOR ACCOUNTING IN THE FINANCIAL SYSTEM OF THE EAST KUTAI REGENCY GOVERNMENT. International Journal of Economics, Business and Accounting Research (IJEBAR), 9(2). Retrieved from https://www.jurnal.stie-aas.ac.id/index.php/IJEBAR/article/view/17238

Issue

Vol. 9 No. 2 (2025): Vol. 9 No. 2 (2025): IJEBAR : Vol. 9, Issue 2, June 2025

Section

Articles

Citation Check

License

Authors who publish with IJEBAR agree to the following terms: Authors retain copyright and grant the IJEBAR right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgement of the work's authorship and initial publication in IJEBAR. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in IJEBAR. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).