The Role of Public Sector Accounting in Realizing Accountability and Transparency in Local Government Financial Management: A Case Study of the Jakarta Provincial Government

Alfia Rosalinda; Fina Aulia; Milenia Hikmatu Syifa; Siti Robiatul Hadawiyah; Viani Viani

doi:10.55927/metropolis.v1i3.274

Authors

Alfia Rosalinda Universitas Bina Sarana Informatika
Fina Aulia Universitas Bina Sarana Informatika
Milenia Hikmatu Syifa Universitas Bina Sarana Informatika
Siti Robiatul Hadawiyah Universitas Bina Sarana Informatika
Viani Viani Universitas Bina Sarana Informatika

DOI:

https://doi.org/10.55927/metropolis.v1i3.274

Keywords:

Public Sector Accounting, Accountability, Transparency, Good Governance, Local Finance

Abstract

This study aims to analyze the role of public sector accounting in supporting accountability and transparency in financial management within the Provincial Government of DKI Jakarta. Using a descriptive qualitative approach, the study draws on secondary data from the Audit Board of Indonesia (BPK) reports and official publications of the local government. The findings indicate that although the DKI Jakarta Provincial Government consistently receives Unqualified Opinions (WTP) from BPK, there are still notable weaknesses in asset management, social assistance distribution, and internal oversight. These findings highlight a discrepancy between formal reporting and actual financial practices. Strengthening internal control systems, promoting participatory transparency, and leveraging information technology are essential steps toward achieving accountable and transparent financial governance.

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