Analysis of the Impact of the Implementation of Government Accounting Standards and the Use of Budget on the Performance Accountability of Government Institutions
Keywords:
Accounting Standards, Budget Usage, Performance Accountability of Government Institutions, Government AccountingAbstract
The change in the view of bureaucratic implementation that was initially work-oriented (output) to a bureaucracy that focuses on results (results) is the core of performance accountability. Presidential Instruction Number 7 of 1999 reveals that every government is obliged to carry out performance accountability. Performance accountability itself is the fulfillment of the government's duties to account for success or failure to achieve the goals set by the organization. In addition, it is also stated in Government Regulation Number 8 of 2006 article 20 which states that performance reports are produced from a system called the Government Institution Performance Accountability System (SAKIP). SAKIP is listed for Presidential Regulation Number 29 of 2014 in which it is stated that SAKIP is a series of activities, tools, and mechanisms designed for a goal in determining, calculating, collecting data, grouping, inferring, and presenting performance in government institutions (Meliana, 2022).
Performance reporting is mandated by several regulations, including Regulation Number 8 of 2006 concerning financial reporting and administration in government institutions, Presidential Decree Number 29 of 2014 concerning the performance accountability framework of government institutions, and Ministerial Regulation Number 53 of 2014 concerning Implementation Technical Guidelines. Performance Contracts, Reporting Results, and Reporting Procedures for Government Agencies. To improve accountability in the areas of ministries and institutions, Bureaucratic Reform and the Ministry of State Apparatus Empowerment have established Performance and Financial Accountability as a central element in assessing Bureaucratic Reform efforts carried out by these ministries and institutions.
References
Abdullah, P. M. (2015). Living In The World That Is Fit For Habitation: CCI's Ecumenical And Religious Relationships. In Aswaja Pressindo.
Dito Aditia Darma. (2019). The Effect of the Implementation of Accrual-Based Government Accounting Standards and Quality Supervision of Financial Statements on the Accountability of Government Agencies' Performance at the Environment Service, Forestry Service, and Government Culture and Tourism Service P. Journal of Business & Public Accounting, 9(2), 30–43.
Herawati, N. F. D. H. (2019). The Effect of the Implementation of Accrual-Based Government Accounting Standards, Internal Control System and Financial Report Quality on Accountability of Government Agency Performance (Case Study of Central Bengkulu Regency Inspectorate). Journal of Accounting Unihaz-Jaz, 1(2), 19–35.
Juliastuti, F. (2022). The influence of government accounting standards, reporting systems and clarity of budget targets on government performance accountability with accounting control as a moderation variable. Journal of Islamic Accounting and Finance Review, 3(1), 133–151.
Langelo et al. (2015). The Effect of Financial Report Quality on the Performance Accountability of Government Agencies (Case Study at the North Sumatra Provincial Language Center). Journal of Accounting and Economics, 7(2), 173–181.
Mansuri. (2016). Eviews Practicum Module Multiple Linear Regression Analysis Using Eviews. In Eviews Practicum Module (p. 54). Faculty of Economics, University of Borobudur.
Meliana, D. (2022). The Influence of Human Resource Competence and the Implementation of Good Governance on the Performance Accountability of Government Agencies (Case Study on the Garut Regency Social Service). Indonesian Accounting Research Journal, 3(1).
Noormansyah, I. (2022). The Effect of the Implementation of Government Accounting Standards, ASN Competence, and the Implementation of Good Governance on the Performance Accountability of Government Agencies. Journal of Economics and Business, 11(2), 618 – 627.
Peilouw, C. T. (2023). The Effect of the Implementation of Public Sector Accounting and the Quality of Financial Statements on the Performance Accountability of Government Agencies (Study on the Regional Financial and Asset Management Agency (Bpkad) of Kupang Regency). Journal of Business and Taxation, 5(1), 111–122.
Priyatno, D. (2014). Spss 22 The Most Practical Data Processor. Cv Andi Offset.
Putra, G. H. (2020). Analysis of Deconcentration Funds in the Education Sector in West Sumatra Province. Journal of Pundi, 4(3), 305–318. https://doi.org/10.31575/jp.v4i3.306
Reza, M. F. (2022). The Effect of Financial Report Quality and Financial Statement Accessibility on the Performance Accountability of Government Agencies in Binjai City (Case Study on Bpkpad Binjai City). Journal of Islamic Accounting and Finance, 2(1), 31– 50.
Ridzal, N. A. (2020). The Effect of Financial Report Quality on the Performance Accountability of Government Agencies (Case Study at the North Sumatra Provincial Language Center). Journal of Accounting and Economics, 7(2), 172–181.
Sujarweni, V. W. (2016). Thoroughly Examine Accounting Research with SPSS. Pustaka Baru Press.
Yunita. (2019). Implementing SAKIP, Region III Saves Rp 6.9 Trillion Budget. Voice News Com.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Gerry Hamdani Putra (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
This work is licensed under a 