Strengthening the Capacity of Apparatus through a Behavioral Accounting Approach to Improve the Quality of Government Financial Statements
DOI:
https://doi.org/10.67892/jasemresearch.v2i2.48Keywords:
behavioral accounting, financial statement quality, , financial management, accountability.Abstract
The quality of government financial statements is influenced not only by accounting standards and systems but also by the behavior of human resources involved in financial management. This community service program aimed to improve the understanding of employees in the financial management unit of the Padang City Education Office regarding the role of behavioral accounting in supporting financial statement quality. The program was conducted on April 7, 2026, through socialization, material presentations, interactive discussions, case studies, and mentoring. The evaluation was conducted descriptively based on participants’ engagement, responses, and understanding during the program. The results showed that participants understood the importance of integrity, accuracy, responsibility, procedural compliance, communication, and coordination in supporting the accuracy, reliability, and timeliness of financial information. The program increased participants’ awareness that effective financial management depends not only on technical aspects but also on professional behavior and a positive work culture.
References
Audit Board of the Republic of Indonesia. (2024). Overview of the results of the first semester of 2024. BPK of the Republic of Indonesia.
Guthrie, J., Manes Rossi, F., Orelli, R. L., & Caperchione, E. (Eds.). (2022). Public sector accounting, financial accountability and viability in times of crisis. Springer. https://doi.org/10.1007/978-3-031-04745-9
Hansen, D. R., & Mowen, M. M. (2007). Managerial accounting (8th ed.). Thomson South-Western.
Kartika, V., & Ningsih, S. (2024). The influence of internal control systems, implementation of government accounting standards, and human resource competence on financial report quality. Jurnal Akuntansi dan Auditing, 21(2), 24–38. https://doi.org/10.14710/jaa.21.2.24-38
Ministry of Home Affairs of the Republic of Indonesia. (2019). Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 77 of 2020 concerning technical guidelines for regional financial management.
Ministry of Finance of the Republic of Indonesia. (2022). Regulation of the Minister of Finance of the Republic of Indonesia Number 22/PMK.05/2022 concerning central government accounting policies.
Mardiasmo. (2018). Public sector accounting (Latest edition). No.
Putri, C. M., Triyuwono, I., & Rahmanti, V. N. (2025). Financial statement quality in the public sector: Internal control over reporting as a moderating factor. Journal of Accounting and Finance Review, 15(3). https://doi.org/10.22219/jrak.v15i3.40578
Republic of Indonesia. (2003). Law of the Republic of Indonesia Number 17 of 2003 concerning State Finance.
Republic of Indonesia. (2004). Law of the Republic of Indonesia Number 1 of 2004 concerning the State Treasury.
Republic of Indonesia. (2005). Government Regulation of the Republic of Indonesia Number 24 of 2005 concerning Government Accounting Standards.
Republic of Indonesia. (2008). Government Regulation of the Republic of Indonesia Number 60 of 2008 concerning the Government Internal Control System.
Republic of Indonesia. (2010). Government Regulation of the Republic of Indonesia Number 71 of 2010 concerning Government Accounting Standards.
Sofyani, H., Riyadh, H. A., & Fahlevi, H. (2020). The role of accountability in determining the relationship between financial-reporting quality and the performance of public organizations. International Journal of Public Administration, 43(12), 1–13. https://doi.org/10.1080/01900692.2020.1729184
Suryanto, T., & Thalassinos, E. I. (2025). Human competencies: Amplifying financial reporting quality in Indonesian local governments. Journal of Risk and Financial Management, 18(8), 424. https://doi.org/10.3390/jrfm18080424
Suwardjono. (2014). Accounting theory: Financial reporting engineering (Third edition). BPFE.
Trisnawati, R., & Achmad, T. (2024). Improving the quality of local government financial reporting: The role of internal control systems and human resource competence. Jurnal Reviu Akuntansi dan Keuangan.
Trotman, K. T., & Tan, H. C. (2024). The Routledge handbook of behavioural accounting research (2nd ed.). Routledge.
Wolk, H. I., Dodd, J. L., & Rozycki, J. J. (2017). Accounting theory: Conceptual issues in a political and economic environment (8th ed.). SAGE Publications.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Gerry Hamdani Putra, Sophan Sophian, Rafika Rahman (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
This work is licensed under a 