Analisis Penerapan Akuntansi Sektor Publik Pada Instansi Pemerintah

Abstract

The analysis of the application of public sector accounting in government agencies aims to assess the level of transparency, accountability, and effectiveness of state financial management. Public sector accounting, as a component of accounting, plays a crucial role in providing relevant and reliable financial information to stakeholders. The implementation of standards such as the Government Accounting Standards encourages the preparation of financial reports in accordance with the accrual principle, thereby improving reporting quality. However, in practice, various obstacles remain, such as limited human resources, suboptimal information systems, and poor understanding of regulations. Therefore, efforts are needed to improve the competence of government officials, strengthen internal control systems, and utilize information technology to support more effective and efficient implementation.