Kajian Literatur tentang Implementasi Akuntansi Berbasis Kinerja dalam Mewujudkan Good Financial Governance pada Pemerintah Daerah Provinsi Jawa Barat
DOI:
https://doi.org/10.31004/joecy.v6i1.8271Keywords:
performance-based accounting, good financial governance, local government, literature review.Abstract
The reform of regional public financial management has become an important issue in line with increasing demands for transparency, accountability, and performance in local governments. One strategic instrument considered capable of supporting sound financial governance is the implementation of performance-based accounting. This study aims to review and synthesize reputable literature on the implementation of performance-based accounting and its relationship with good financial governance in local governments, with a particular focus on the Government of West Java Province. This study employs a qualitative approach using a literature review method (narrative literature review). Data were obtained from reputable international journals, academic books, and reports published by international institutions relevant to public sector accounting and financial governance. The analysis was conducted through thematic analysis to identify key themes, patterns of relationships, and factors influencing the linkage between performance-based accounting and good financial governance. The findings indicate that performance-based accounting plays an important role in directing regional financial management toward the achievement of measurable outputs and outcomes, strengthening performance accountability, and improving the quality of financial information. Furthermore, the literature reveals a positive relationship between the implementation of performance-based accounting and the strengthening of good financial governance principles, particularly transparency and accountability. However, the effectiveness of performance-based accounting largely depends on supporting factors such as human resource capacity, leadership commitment, and the readiness of organizational systems and culture within local governments. The conclusion of this study emphasizes that performance-based accounting is a crucial instrument in achieving good financial governance in local governments; however, its successful implementation requires adequate institutional support. This literature review is expected to contribute theoretically to the development of public sector accounting literature and practically to serve as a reference for local governments in strengthening financial governance.
References
Andrews, R., Boyne, G. A., Law, J., & Walker, R. M. (2021). Strategy implementation and public service performance. Public Administration Review, 81(1), 53–65. https://doi.org/10.1111/puar.13234
Booth, A., Sutton, A., & Papaioannou, D. (2016). Systematic approaches to a successful literature review (2nd ed.). SAGE Publications.
Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77–101. https://doi.org/10.1191/1478088706qp063oa
Broadbent, J., & Guthrie, J. (2008). Public sector to public services: 20 years of “contextual” accounting research. Accounting, Auditing & Accountability Journal, 21(2), 129–169. https://doi.org/10.1108/09513570810854383
Christiaens, J., Vanhee, C., Manes Rossi, F., Aversano, N., & Van Cauwenberge, P. (2015). The effect of IPSAS on reforming governmental financial reporting: An international comparison. International Review of Administrative Sciences, 81(1), 158–177. https://doi.org/10.1177/0020852314546580
Creswell, J. W., & Poth, C. N. (2018). Qualitative inquiry and research design: Choosing among five approaches (4th ed.). SAGE Publications.
Grossi, G., Steccolini, I., & Thomasson, A. (2016). Public sector accounting and accountability in Europe. Public Money & Management, 36(5), 327–334. https://doi.org/10.1080/09540962.2016.1194089
Hart, C. (2018). Doing a literature review: Releasing the research imagination (2nd ed.). SAGE Publications.
Hood, C. (1995). The “new public management” in the 1980s: Variations on a theme. Accounting, Organizations and Society, 20(2–3), 93–109. https://doi.org/10.1016/0361-3682(93)E0001-W
Kitchenham, B., Pretorius, R., Budgen, D., Brereton, O. P., Turner, M., Niazi, M., & Linkman, S. (2009). Systematic literature reviews in software engineering – A tertiary study. Information and Software Technology, 52(8), 792–805. https://doi.org/10.1016/j.infsof.2010.03.006
Lapsley, I., Mussari, R., & Paulsson, G. (2009). On the adoption of accrual accounting in the public sector: A self-evident and problematic reform. European Accounting Review, 18(4), 719–723. https://doi.org/10.1080/09638180903334960
Mardiasmo. (2018). Akuntansi sektor publik. Andi Offset.
OECD. (2015). Public governance and budget accountability. OECD Publishing. https://doi.org/10.1787/9789264239961-en
Pollitt, C., & Bouckaert, G. (2017). Public management reform: A comparative analysis – Into the age of austerity (4th ed.). Oxford University Press. https://doi.org/10.1093/oso/9780198795179.001.0001
Pudjonoa, A. N. S., Suyono, E., & Setiawan, D. (2024). Advancing local governance: A systematic review of performance management systems. Cogent Social Sciences, 10(1), 2442545. https://doi.org/10.1080/23311975.2024.2442545
Robinson, M. (2013). Performance-based budgeting. IMF Technical Notes and Manuals. https://doi.org/10.5089/9781475518983.005
Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104, 333–339. https://doi.org/10.1016/j.jbusres.2019.07.039
Sofyani, H., & Akbar, R. (2015). The relationship between the use of performance measurement systems and accountability: The case of Indonesian local government. Journal of Accounting & Organizational Change, 11(2), 187–214. https://doi.org/10.1108/JAOC-06-2013-0053
Sofyani, H., Akbar, R., & Ferrer, R. C. (2020). Performance measurement, accountability, and organizational culture: An empirical study of Indonesian local government. Journal of Public Budgeting, Accounting & Financial Management, 32(3), 435–456. https://doi.org/10.1108/JPBAFM-03-2019-0036
Tranfield, D., Denyer, D., & Smart, P. (2003). Towards a methodology for developing evidence-informed management knowledge by means of systematic review. British Journal of Management, 14(3), 207–222. https://doi.org/10.1111/1467-8551.00375
Van Helden, G. J., & Reichard, C. (2019). Performance management in the public sector. Public Money & Management, 39(6), 425–433. https://doi.org/10.1080/09540962.2019.1585954
Webster, J., & Watson, R. T. (2002). Analyzing the past to prepare for the future: Writing a literature review. MIS Quarterly, 26(2), xiii–xxiii. https://doi.org/10.2307/4132319
World Bank. (2018). Public financial management reform: Global experience and lessons learned. World Bank Publications. https://doi.org/10.1596/978-1-4648-1303-7
World Bank. (2020). Enhancing government effectiveness and transparency. World Bank. https://doi.org/10.1596/978-1-4648-1540-6
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Tommy Indra Gunawan, Dewi Noor Susanti
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
