Management Accounting Practices and Good Governance: Evidence from Indonesian Provincial Governments

Albar Al Buqhory; Elvandry Pasaribu; Eva ulina Gultom; Muhammad Irvan Tanjung; Galih Supraja

doi:10.55227/ijerfa.v4i2.432

Authors

Albar Al Buqhory Accounting Study Program, Faculty of Social Sciences, University of Pembangunan Panca Budi
Elvandry Pasaribu Accounting Study Program, Faculty of Social Sciences, University of Pembangunan Panca Budi
Eva ulina Gultom Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Muhammad Irvan Tanjung Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Galih Supraja Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia

DOI:

https://doi.org/10.55227/ijerfa.v4i2.432

Abstract

This study closely examines how Management Accounting Practices (MAP) shape the quality of governance within Indonesia’s provincial governments by looking at several key components such as internal control, internal audit, audit opinions, capital spending, budget transparency, the adoption of Government Accounting Standards, and the competency of government personnel. Using data sourced from provincial financial reports, internal audit surveys, and published audit findings, the analysis reveals that stronger internal controls and more effective internal audits significantly reduce corruption, while greater transparency in budgeting and consistent SAP implementation improve the clarity of financial reporting and reinforce public accountability. Among all the MAP elements, human resource competency emerges as the most decisive factor in enhancing the quality of public accounting information. Altogether, the results highlight that MAP serves as a vital foundation for building governance systems that are not only effective but also transparent and trustworthy, offering valuable direction for ongoing public sector accounting reforms and the strengthening of regional oversight mechanism.

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