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M AGUS SUDRAJAT
From : JURNAL AKUNTANSI PEMERINTAH Vol. 2, No. 1, Mei 2006 Hal 1 - 17
Abstract
In current years regional autonomy and fiscal decentralization in Indonesia has evolved to reflect its response to increasing demand in good governance, where the development and implementation of public sector accounting as a tool to create transparency and public accountability is acknowledged as a matter of urgency. This paper emphasises on the importance of a responsive, communicative, transparent, and accountable government both in central and regional level as a realisation of good governance, discussing the tools and mechanisms needed to reach that particular level. The role of public sector management accounting is discussed, which has evolved from traditional administration to New Public Management (NPM), incorporating Public Expenditure Management (PEM) to ensure correct implementation. This paper also recognises the significance of trust from society and investors towards the government in the accountability sense. Thus concepts such as dimensions of public accountability, private and public sector risk management, strengthening value for money (VFM) audit, and dual horizontal accountability is discussed in depth. A recognised tool within the paper is the need to develop a measurement system based on a balanced scorecard specifically designed for the public sector that is relevant to accountability and the NPM. As debates have existed in what governments should incorporate from accounting techniques, this paper analyses the change in public sector financial accounting, management accounting, financial statements as a tool towards public accountability, and the importance of government audit to ensure Indonesia’s path in improving the implementation of good governance.
Key Words : Good Governance, Public Accountability, New Public Management (NPM), Public Expenditure Management (PEM), Public Trust, Value For Money (VFM), Dual Horizontal Accountability, Balance Scorecard, Government Audit, Public Sector Accounting, Transparency.
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Posted in: Akuntansi Sektor Publik
