Analysis of the Implementation of Public Sector Accounting in Improving Accountability and Transparency of Regional Financial Management in the Musi Banyuasin Regency Government

Redhy Ardiyanto

doi:10.55927/metropolis.v2i1.9

Authors

Redhy Ardiyanto Politeknik Sekayu

DOI:

https://doi.org/10.55927/metropolis.v2i1.9

Keywords:

Public Sector Accounting, Accountability, Transparency, LKPD, Musi Banyuasin Regency Government.

Abstract

This study aims to examine the application of public sector accounting in enhancing the accountability and transparency of financial management within the Musi Banyuasin Regency Government. The study employs a qualitative descriptive design using a case study approach. Data were collected through the documentation of Local Government Financial Reports (LKPD), Audit Result Reports (LHP) issued by the Audit Board of the Republic of Indonesia (BPK), and the Regional Budget (APBD), as well as through interviews with officials from the Musi Banyuasin Regency Regional Financial and Asset Management Agency (BPKAD). The collected data were analyzed by comparing existing regional financial management practices with the provisions of Government Regulation Number 71 of 2010 concerning Government Accounting Standards and Minister of Home Affairs Regulation Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management. The findings indicate that the Musi Banyuasin Regency Government has implemented accrual-based accounting in the preparation of its financial reports in accordance with Government Accounting Standards. These financial reports comprise a complete set of statements: the Budget Realization Report, Operational Report, Balance Sheet, Cash Flow Report, Statement of Changes in Equity, Statement of Changes in Excess Budget Balance, and Notes to the Financial Statements.

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