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Menampilkan 1–2 dari 2 artikel
The Role Of IPSAS In Controlling Corruption Of Emerging Country : Study In Indonesia
Andi Nur Sakinah
; Haliah Haliah
; Andi Kusumawati
International Journal of Economics, Commerce, and Management
Vol 1
, No 4
(2024)
This study aims to analyze the role of IPSAS in increasing transparency and accountability to control corruption in developing countries such as Indonesia. This research uses descriptive analysis method with literature study approach. The implementation of IPSAS in Indonesia is the right step to take to control corruption that is currently rampant. This study analyzes that IPSAS can improve the quality of public sector financial reporting by creating transparency and accountability that can prev...
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The Transformation of Public Sector Accounting in Encouraging Improvement of Public Service Quality
Bashiruddin Ahmad
; Haliah Haliah
; Andi Kusumawati
International Journal of Economics and Management Sciences
Vol 1
, No 4
(2024)
The transformation of public sector accounting is critical for enhancing the quality of public services. This evolution is driven by the need for greater transparency, accountability, and efficiency within government operations. Traditional accounting practices, often characterized by a focus on compliance and financial reporting, are being replaced by more comprehensive frameworks that emphasize performance measurement and management. This shift is largely influenced by globalization, technolog...
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