Proceedings of the 2nd International Seminar on Business, Economics, Social Science and Technology (ISBEST 2019)

Planning, Implementation, and Control of Management Accounting in the Public Sector

Authors
Eti Kusmiati, Marti Dewi Ungkari, Acep Abdul Basit
Corresponding Author
Eti Kusmiati
Available Online 25 May 2020.
DOI
https://doi.org/10.2991/aebmr.k.200522.041How to use a DOI?
Keywords
management accounting in the public sector, planning, implementation, control
Abstract
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.

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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  -