The Application of Government Accounting Standard towards Quality Village Government Financial Statement
-
Vina Arnita
*
Universitas Pembangunan Panca Budi, Medan,
Indonesia
- Siti Rohaida Mohammed Zainal University Sains Malaysia, Pulau Pinang, Malaysia (*) Corresponding Author
Abstract
This study aims to examine the application of Public Accounting Standards (PAS) towards the quality of local government financial statements, with a specific case study in Sidodadi Village. The research uses a quantitative approach, employing survey methods with questionnaires distributed to financial managers in local government institutions, particularly those involved in financial reporting within the village administration. The data were analyzed using simple linear regression analysis to test the relationship between PAS implementation and financial statement quality.The findings reveal that the effective application of PAS significantly improves the reliability, relevance, and comparability of local government financial reports. In the case of Sidodadi Village, the consistent use of PAS strengthens reporting practices, ensuring that financial statements accurately reflect village financial activities. Furthermore, compliance with PAS enhances transparency and accountability, thereby increasing stakeholder trust, particularly among community members and supervisory agencies.The originality of this research lies in its focus on the village-level government context, which has received relatively limited attention compared to studies on central government or private sector financial reporting. Additionally, it provides empirical evidence from developing country settings, contributing to the global understanding of public sector accounting practices. The practical implication is that policymakers and local government leaders, especially at the village level, should strengthen PAS implementation through training, monitoring, and evaluation to improve financial reporting quality. This will ultimately support better governance, resource allocation, and public service delivery in villages such as Sidodadi.
Downloads
References
Adianti, S. Y. (2020). Perencanaan Tata Ruang sebagai Upaya Mewujudkan Pembangunan Kota Berkelanjutan (Studi Analisis Rencana Tata Ruang Wilayah Kota Mojokerto). Jurnal Ilmiah Administrasi Publik, 006(01), 108–117. https://doi.org/10.21776/ub.jiap.2020.006.01.13
Aisyah Fadilah Lubis, Putri Kumala Dewi Lubis, Indriana Dachi, & Rina Rina. (2024). Analisis Akuntansi Manajemen Sektor Publik Di Kantor Desa Sei Rotan. Ekonomi Keuangan Syariah Dan Akuntansi Pajak, 1(3), 124–133. https://doi.org/10.61132/eksap.v1i3.200
Alsmady, A. A. (2022). Quality of financial reporting, external audit, earnings power and companies performance: The case of Gulf Corporate Council Countries. Research in Globalization, 5(September), 100093. https://doi.org/10.1016/j.resglo.2022.100093
Anam, H., Tenggara, F. O., & Sari, D. K. (2021). Pengaruh independensi, integritas, pengalaman dan objektifitas auditor terhadap kualitas audit. Forum Ekonomi, 23(1), 96–101.
Arianto, B., Dinata, R. O., Ridhawati, R., Indarto, S. L., Syahrir, D. K., Rukmana, A. Y., Faisol, I. A., Yusran, M., & Andaningsih, I. R. (2023). Akuntansi Forensik. Getpress Indonesia.
Aryani, Y. A., Jauhari, H., Ismail, R. B., Safwanah, N., Saleh, B. M., & Sari, Y. (2023). A Financial Record Practice for Small and Medium Enterprises: A Comparative Study of Malaysia and Indonesia. 156–162. https://doi.org/10.2991/978-2-38476-026-8_18
Bastian, I. (2005). Akuntansi Sektor Publik. Erlangga.
Biyantoro, A. (2023). Local Government Financial Reports: Utilisation of Information Technology and Implementation of Government Accounting Standards. Jrak, 15(2), 241–251. https://doi.org/10.23969/jrak.v15i2.7616
Christian, N., Ong, C. M., Wisely, J. V., & Jaslyn, J. (2024). ANALISIS PERBANDINGAN STANDAR AKUNTANSI DI NEGARA UNI EMIRAT ARAB DAN INDONESIA. Jurnal Pendidikan Sejarah Dan Riset Sosial Humaniora, 4(2), 2621–119.
Dahana, G. S. M., & Purnomowati, N. H. (2022). THE EFFECT OF GOVERNMENT ACCOUNTING STANDARD APPLICATION ON THE QUALITY OF FINANCIAL STATEMENTS (STUDY ON REGIONAL APPARATUS ORGANIZATIONS OF KARANGANYAR REGENCY). AKUMULASI: Indonesian Journal of Applied Accounting and Finance, 1(1), 38–53. https://doi.org/10.20961/akumulasi.v1i1.273
Fadhly, M., Octavio, R., & Urumsah, D. (2024). Exploring Factors Influencing Digital Transparency in Local Governments : Practices in Indonesia. 11(2).
Faizah, B. S. Q. (2020). Penerapan Green Accounting Terhadap Kinerja Keuangan. Jurnal Riset Akuntansi Kontemporer, 12(2), 94–99. https://doi.org/10.23969/jrak.v12i2.2779
Hariyati, D., Holidin, D., & Mulia, I. C. (2021). Centralized Local Development versus Localized Central Arrangement in Village Autonomy Policy Implementation in Indonesia. BISNIS & BIROKRASI: Jurnal Ilmu Administrasi Dan Organisasi, 27(2). https://doi.org/10.20476/jbb.v27i2.11275
Hasbullah, H., Hidayah Tullah, R., & Farhan, R. (2023). Factors Affecting The Quality of Financial Reports: A Systematic Literature Review. International Journal of Trends in Accounting Research, 4(1), 59–58. https://doi.org/10.54951/ijtar.v4i1.498
Hisar Pangaribuan, Denok Sunarsi, Aprih Santoso, Endah Sri Wahyuni, & Harsono Yoewono. (2023). Quality Of Financial Statement And The Factors That Influence It. Jurnal Akuntansi, 27(1), 176–196. https://doi.org/10.24912/ja.v27i1.1206
Indriastuti, A. (2024). Marhamah, Ariyani Indriastuti. 16(2), 181–188.
Ivan, M., Wibowo, S., Nugrahesthy, A., & Hapsari, S. (2022). Pengelolaan Keuangan BUMDes: Upaya Mewujudkan Tujuan Pembangunan Berkelanjutan Desa. JRAP (Jurnal Riset Akuntansi Dan Perpajakan), 9(1), 52–71. https://doi.org/10.35838/JRAP.2022.009.01.05
Juita, Y. (2023). Indonesian Accounting Research Journal The influence of the application of government accounting standards and local government internal control on the quality of financial reporting information. In Indonesian Accounting Research Journal (Vol. 10, Issue 04).
Karunia, A. P., Payamta, P., & Sutaryo, S. (2019). The Implementation of Accrual-based Accounting in Indonesian Government: Has Local Government Financial Statement Quality Improved? Journal of Accounting and Investment, 20(2). https://doi.org/10.18196/jai.2002115
Mahfuz, R., & Hanum, Z. (2022). Pengaruh Sistem Informasi Akuntansi dan Kinerja Pegawai Terhadap Kualitas Laporan Keuangan Pada Kantor Dinas PUPR Kabupaten Cianjur. 7, 2895–2904. https://repository-feb.unpak.ac.id/xmlui/handle/123456789/6129%0Ahttps://repository-feb.unpak.ac.id/xmlui/bitstream/handle/123456789/6129/done 2021 Agil Maulana 022117189.pdf?sequence=1&isAllowed=y
Marota, R., & Johari, R. J. (2024). Enhancing Governance through IPSAS : Impacts on Transparency and Accountability in Public Sector Financial Reporting. 9(2), 720–743. https://doi.org/10.23887/jia.v9i2.86364
Maspaitella, M. R., & Mokodompit, M. P. (2022). THE QUALITY OF LOCAL GOVERNMENT FINANCIAL REPORT. In Global Financial Accounting Journal (Vol. 06, Issue 01).
Meihana, B., Halim, A., & Maria, E. (2021). Analysis of the articulation of Local Government Financial Statements and Their Effect on Its Quality. The Indonesian Journal of Accounting Research, 24(03), 443–470. https://doi.org/10.33312/ijar.549
Miftahudin, A., & Sisdianto, E. (2024). Analisis Kualitas Laporan Keuangan Dalam Meningkatkan Transparansi Dan Akuntabilitas Perusahaan. JIIC: Jurnal Intelek Insan Cendikia, 1(10), 7424–7432. https://jicnusantara.com/index.php/jiic
Ngoc Hung, D., Thuy Van, V. T., & Archer, L. (2023). Factors affecting the quality of financial statements from an audit point of view: A machine learning approach. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2184225
Pardi, P., & Istiyanto, B. (2020). ANALISIS TRANSPARANSI DAN AKUNTABILITAS DANA DESA SEBAGAI PENGUATAN BADAN USAHA MILIK DESA (Studi Badan Usaha Milik Desa Tirta Mandiri Ponggok Klaten). JURNAL ILMIAH EDUNOMIKA, 4(02), 1. https://doi.org/10.29040/JIE.V4I02.1272
Pilua, A., Anggriani Dg Cennu, A. S., Cristyo Dalim, G., Ahmad Dahlan, J. K., Banggai, K., & Tengah, S. (2024). Analisis Pengaruh Kebijakan Akuntansi pada Kualitas Pelaporan Keuangan Perusahaan Terbuka di Indonesia. Prosiding Seminar Nasional Ilmu Ekonomi Dan Akuntansi, 1, 353–364. https://prosiding.areai.or.id/index.php/PROSEMNASIEdA/article/download/32/57/191
Sonjaya, Y., & Adam, I. (2025). Advances in Applied Accounting Research Implementation of Public Sector Accounting Systems and Standards in Improving Financial Transparency. 3(1), 1–13.
Syerlie Annisa, Juwita Azizah, & Leonard Tambunan. (2021). Perancangan dan Implementasi Sistem Informasi Akuntansi Berbasis Web Dalam Upaya Meningkatkan Transparansi dan Akuntabilitas. SATIN - Sains Dan Teknologi Informasi, 7(2), 44–52. https://doi.org/10.33372/stn.v7i2.756
Vaio, A. Di, Varriale, L., Lekakou, M., & Pozzoli, M. (2023). SDGs disclosure: evidence from cruise corporations’ sustainability reporting. Corporate Governance (Bingley), 23(4), 845–866. https://doi.org/10.1108/CG-04-2022-0174
Yaya, R., Chandrasari, D., & Pawestri, N. (2021). The Quality of Local Government Financial Statement and Its Determinant Factors.
Bila bermanfaat silahkan share artikel ini
Berikan Komentar Anda terhadap artikel The Application of Government Accounting Standard towards Quality Village Government Financial Statement
Pages: 1016-1026
Copyright (c) 2025 Vina Arnita, Siti Rohaida Mohammed Zainal
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- 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 acknowledgment of its initial publication in this journal.
- 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 (Refer to The Effect of Open Access).
