The Effect of Regional Financial Accounting System on Financial Accountability

Oct 13, 2025 by wbrum.org 114 views

Introduction

The Medan City Government, as a regional government, has a significant role in managing regional resources and providing public services. However, the effectiveness of financial management in the Regional Work Unit (SKPD) is often questioned due to the lack of transparency and accountability. Therefore, this study aims to analyze the effect of the application of the regional financial accounting system, public transparency, and control activities on financial accountability in the SKPD in Medan City.

Methodology

This study uses an observational research design with a causal associative approach. The sampling method used is simple random sampling, where the data is collected from primary sources related to the respondents. The data collection process involves distributing questionnaires to the respondents, which are then analyzed using statistical methods.

The Effect of Regional Financial Accounting System on Financial Accountability

The regional financial accounting system is a crucial element in ensuring financial accountability in the SKPD. The system provides a structured and standardized framework for financial management, which enables the presentation of clear and transparent financial information. This, in turn, facilitates supervision and accountability.

The results of the analysis show that the application of the regional financial accounting system has a significant influence on financial accountability. This suggests that the use of an appropriate and structured accounting system in the SKPD contributes greatly to improving transparent and accountable financial management.

The Effect of Public Transparency on Financial Accountability

Public transparency is another essential element in ensuring financial accountability in the SKPD. Transparency creates trust between the government and the community, which is essential for effective financial management. However, the results of the analysis show that there is no significant effect between public transparency and financial accountability.

This could be caused by the lack of accessibility of adequate financial information for the public or the lack of community participation in the supervision process. Transparency should be balanced with effective communication to ensure that the benefits are optimal.

The Effect of Control Activities on Financial Accountability

Control activities are usually related to the procedures and steps taken to ensure good financial management. However, the results of the analysis show that control activities do not have a significant effect on financial accountability. This could be due to the inconsistent implementation of control activities or the lack of planning in the control process.

Conclusion

The regional financial accounting system, public transparency, and control activities do indeed affect the financial accountability of SKPD in Medan City. However, the results of the analysis show that the application of the regional financial accounting system has a significant influence on financial accountability, while public transparency and control activities do not have a significant effect.

This study suggests that to increase accountability, synergy is needed between the three elements, with a focus on increasing transparency and strengthening control activities. The importance of good financial management cannot be ignored, especially in the context of regional government. With a solid accounting system, transparency support, and strict control, it is expected that financial accountability can be maintained, so that the public can gain greater trust in the management of regional resources.

Recommendations

Based on the results of this study, the following recommendations are made:

Improvement of Regional Financial Accounting System: The SKPD should improve the regional financial accounting system to ensure that it is structured and standardized, and that it provides clear and transparent financial information.
Enhancement of Public Transparency: The SKPD should enhance public transparency by making adequate financial information accessible to the public and encouraging community participation in the supervision process.
Strengthening of Control Activities: The SKPD should strengthen control activities by ensuring that they are consistently implemented and planned, and that they are effective in ensuring good financial management.

Limitations of the Study

This study has several limitations, including:

Sampling Method: The study uses simple random sampling, which may not be representative of the entire population.
Data Collection: The study relies on primary data collected from questionnaires, which may be subject to bias.
Analysis: The study uses statistical methods to analyze the data, which may not capture the complexity of the relationships between the variables.

Future Research Directions

This study provides a foundation for future research in the area of financial accountability in regional government. Some potential future research directions include:

Investigation of the Effect of Other Factors: Future research could investigate the effect of other factors, such as leadership and organizational culture, on financial accountability in regional government.
Development of a Theoretical Framework: Future research could develop a theoretical framework to explain the relationships between the variables studied in this research.
Empirical Validation: Future research could empirically validate the findings of this study using different samples and data collection methods.

Q1: What is the main objective of this study?

A1: The main objective of this study is to analyze the effect of the application of the regional financial accounting system, public transparency, and control activities on financial accountability in the Regional Work Unit (SKPD) in Medan City Government.

Q2: What research design was used in this study?

A2: This study uses an observational research design with a causal associative approach.

Q3: What is the sampling method used in this study?

A3: The sampling method used in this study is simple random sampling.

Q4: What are the findings of this study regarding the effect of the regional financial accounting system on financial accountability?

A4: The results of the analysis show that the application of the regional financial accounting system has a significant influence on financial accountability.

Q5: What are the findings of this study regarding the effect of public transparency on financial accountability?

A5: The results of the analysis show that there is no significant effect between public transparency and financial accountability.

Q6: What are the findings of this study regarding the effect of control activities on financial accountability?

A6: The results of the analysis show that control activities do not have a significant effect on financial accountability.

Q7: What are the recommendations of this study?

A7: The recommendations of this study include:

Improvement of Regional Financial Accounting System: The SKPD should improve the regional financial accounting system to ensure that it is structured and standardized, and that it provides clear and transparent financial information.
Enhancement of Public Transparency: The SKPD should enhance public transparency by making adequate financial information accessible to the public and encouraging community participation in the supervision process.
Strengthening of Control Activities: The SKPD should strengthen control activities by ensuring that they are consistently implemented and planned, and that they are effective in ensuring good financial management.

Q8: What are the limitations of this study?

A8: The limitations of this study include:

Sampling Method: The study uses simple random sampling, which may not be representative of the entire population.
Data Collection: The study relies on primary data collected from questionnaires, which may be subject to bias.
Analysis: The study uses statistical methods to analyze the data, which may not capture the complexity of the relationships between the variables.

Q9: What are the future research directions?

A9: The future research directions include:

Investigation of the Effect of Other Factors: Future research could investigate the effect of other factors, such as leadership and organizational culture, on financial accountability in regional government.
Development of a Theoretical Framework: Future research could develop a theoretical framework to explain the relationships between the variables studied in this research.
Empirical Validation: Future research could empirically validate the findings of this study using different samples and data collection methods.

Q10: What are the implications of this study for the Medan City Government?

A10: The implications of this study for the Medan City Government are that it should improve the regional financial accounting system, enhance public transparency, and strengthen control activities to ensure good financial management and accountability.