Planning, Implementation, and Control of Management Accounting in the Public Sector
Eti Kusmiati, Marti Dewi Ungkari, Acep Abdul Basit
Available Online 25 May 2020.
- https://doi.org/10.2991/aebmr.k.200522.041How to use a DOI?
- management accounting in the public sector, planning, implementation, control
- Based on the results of examinations conducted by Badan Pengawas Keuangan (BPK), the problem of the public sector in Indonesia lies in the application of public sector management accounting, which is located on the weaknesses of the Internal Control System and the budgeting system. This study aims to analyze the application of management accounting in the public sector in the Government of Garut Regency. The variables studied include three dimensions of public sector management accounting, namely planning, implementation, and control. This research was conducted at three government institutions in Garut Regency, namely: Badan Perencanaan Daerah (BAPPEDA), Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD), and Inspektorat Daerah. The method used in this research is a descriptive qualitative method. Data collection techniques carried out by documentation, questionnaire distribution, and interviews. Data processing uses scoring and triangulation scales. The results of this study indicate that the application of public sector management accounting in the Garut Regency Government is included in both criteria. The planning and implementation dimensions are reflected in very good criteria, while the control dimensions are included in the criteria good.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Eti Kusmiati AU - Marti Dewi Ungkari AU - Acep Abdul Basit PY - 2020 DA - 2020/05/25 TI - Planning, Implementation, and Control of Management Accounting in the Public Sector BT - Proceedings of the 2nd International Seminar on Business, Economics, Social Science and Technology (ISBEST 2019) PB - Atlantis Press SP - 208 EP - 213 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200522.041 DO - https://doi.org/10.2991/aebmr.k.200522.041 ID - Kusmiati2020 ER -