Vol. 25 No. 12 (2026): Musytari: Neraca Manajemen, Akuntansi, dan Ekonomi, ISSN 3025-9495
Articles

PENGARUH TRANSPARANSI DAN AKUNTABILITAS TERHADAP KUALITAS TATA KELOLA KEUANGAN SEKTOR PUBLIK PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU KOTA BIMA

Nurafryanti
S1 Akuntansi, Universitas Terbuka
Bagas Brian Pratama
S1 Akuntansi, Universitas Terbuka

Published 2026-11-04

Keywords

  • Transparansi,
  • Akuntabilitas,
  • tata kelola keuangan publik,
  • pelayanan publik

How to Cite

PENGARUH TRANSPARANSI DAN AKUNTABILITAS TERHADAP KUALITAS TATA KELOLA KEUANGAN SEKTOR PUBLIK PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU KOTA BIMA. (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(12). https://journal.cib.institute/index.php/musytari/article/view/6195

Abstract

Penelitian ini bertujuan menganalisis pengaruh transparansi dan akuntabilitas terhadap efektivitas tata kelola keuangan pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kota Bima. Penelitian menggunakan pendekatan kuantitatif untuk menguji hubungan transparansi dan akuntabilitas dengan tata kelola keuangan publik. Hasil penelitian menunjukkan bahwa transparansi dan akuntabilitas secara parsial berpengaruh positif dan signifikan terhadap tata kelola keuangan publik. Secara simultan, kedua variabel tersebut juga berpengaruh signifikan, ditunjukkan oleh nilai F sebesar 48,276 dengan tingkat signifikansi 0,000. Nilai koefisien determinasi sebesar 0,584 menunjukkan bahwa transparansi dan akuntabilitas mampu menjelaskan 58,4 persen variasi tata kelola keuangan publik, sedangkan 41,6 persen lainnya dipengaruhi oleh faktor di luar model penelitian. Temuan ini menegaskan bahwa keterbukaan informasi keuangan, kejelasan tanggung jawab, pengendalian internal, kualitas pelaporan, dan tindak lanjut hasil pemeriksaan merupakan unsur penting dalam mewujudkan pengelolaan keuangan yang efektif, efisien, patuh, dan berorientasi pada kualitas pelayanan publik. Oleh karena itu, DPMPTSP Kota Bima perlu memperkuat digitalisasi informasi keuangan, meningkatkan kompetensi aparatur, menyempurnakan mekanisme pertanggungjawaban, serta melakukan evaluasi berkelanjutan terhadap tata kelola keuangan.

References

  1. Abdullah, M. I., Sudirman, S., Masdar, R., Din, M., & Firman, M. F. (2022). Antecedents of the Accountability in Indonesian Local Government Financial Reporting. International Journal of Professional Business Review, 7(5). https://doi.org/10.26668/businessreview/2022.v7i5.e709
  2. Abed, I. A., Hussin, N., Haddad, H., Almubaydeen, T. H., & Ali, M. A. (2022). Creative accounting determination and financial reporting quality: The integration of transparency and disclosure. Journal of Open Innovation: Technology, Market, and Complexity, 8(1), 38. https://doi.org/10.3390/joitmc8010038
  3. Ahmad, A. Y. A. B., Abusaimeh, H., Rababah, A., Alqsass, M., Al-Olima, N., & Hamdan, M. (2024). Assessment of effects in advances of accounting technologies on quality financial reports in Jordanian public sector. Uncertain Supply Chain Management, 12(1), 133–142. http://dx.doi.org/10.5267/j.uscm.2023.10.011
  4. Alif, N., Muliati, M., & Ashariana, A. (2025). Implementasi Kebijakan Electronic Government Di Dinas Kependudukan Dan Catatan Sipil Kota Makassar. Cendekia Jurnal Ilmu Pengetahuan, 5(1), 233–248. https://doi.org/10.51878/cendekia.v5i1.4279
  5. Chakim, Moch. L., Nurcahyanto, H., & Tri Yuniningsih, Dra. (2024). Akuntabilitas Kinerja Pelayanan Publik Dalam Pembuatan E-Ktp Pada Dinas Kependudukan Dan Pencatatan Sipil Kabupaten Rembang.
  6. Davidyan, J. Y., & Waymire, T. R. (2025). Exploring Local Government Auditor Management Letter Practices: Linking Transparency and Accountability. Financial Accountability and Management, 41(4), 720–737. https://doi.org/10.1111/faam.70002
  7. Dewi, N. F., Azam, S. M. F., & Yusof, S. K. M. (2019). Factors influencing the information quality of local government financial statement and financial accountability. Management Science Letters, 1373–1384. https://doi.org/10.5267/j.msl.2019.5.013
  8. Eckardt, S. (2008). Political accountability, fiscal conditions and local government performance—cross‐sectional evidence from Indonesia. Public Administration and Development, 28(1), 1–17. https://doi.org/10.1002/pad.475
  9. Fathirah, D., Nirwana, N., & Haliah, H. (2024). Budget Transparency and Accountability in Local Government. Asian Journal of Management Analytics, 3(4), 1171–1184. https://doi.org/10.55927/ajma.v3i4.11878
  10. Fatoni, A. (2020). Fiscal Decentralization Dilemma in Indonesia: Between Corruption Accountability and Probability at Local Levels. Jurnal Bina Praja, 12(1), 101–110. https://doi.org/10.21787/jbp.12.2020.101-110
  11. Ferry, L., & Ahrens, T. (2021). The future of the regulatory space in local government audit: A comparative study of the four countries of the United Kingdom. Financial Accountability and Management, 38(3), 376–393. https://doi.org/10.1111/faam.12291
  12. Ferry, L., & Murphy, P. (2017). What about Financial Sustainability of Local Government! A Critical Review of Accountability, Transparency, and Public Assurance Arrangements in England during Austerity. International Journal of Public Administration, 41(8), 619–629. https://doi.org/10.1080/01900692.2017.1292285
  13. Ferry, L., Fright, M., Midgley, H., Murphie, A., & Sandford, M. (2024). Are local government accounts trusted? Exploring the UK Levelling Up, Housing and Communities Committee verdict. Durham Research Online (Durham University), 1 –10. https://doi.org/10.1080/09540962.2024.2423370
  14. Hrůza, F. (2023). Analysis of the Financial Behaviour of Czech Municipalities as a Possibility for International Comparisons. Prague Economic Papers, 32(4), 389 –410. https://doi.org/10.18267/j.pep.837
  15. Iacuzzi, S. (2021). An appraisal of financial indicators for local government: a structured literature review. Journal of Public Budgeting Accounting & Financial Management, 34(6), 69–94. https://doi.org/10.1108/jpbafm-04-2021-0064
  16. Karamoy, H., & Tawas, H. N. (2021). Revisiting the determinants of local government performance. Accounting, 7(7), 1751–1756. https://doi.org/10.5267/j.ac.2021.4.022
  17. Khairudin, K., Rahmawati, R., Winarna, J., & Gantyowati, E. (2022). The Indonesian provincial governments’ post-reformation good governance quality: A PCA approach. Jurnal Ekonomi Dan Bisnis, 25(1), 59–88. https://doi.org/10.24914/jeb.v25i1.5168
  18. Krah, R., & Mertens, G. (2023). Financial transparency, trust and willingness to pay in local governments of sub-Saharan Africa. Journal of Public Budgeting Accounting & Financial Management, 35(6), 100–120. https://doi.org/10.1108/jpbafm-06-2022-0110
  19. Lewis, B. D. (2016). Local government spending and service delivery in Indonesia: the perverse effects of substantial fiscal resources. Regional Studies, 51(11), 1695–1707. https://doi.org/10.1080/00343404.2016.1216957
  20. Mahruzal, M., Ritonga, T. Q. B., Aula, N., & Khaddafi, M. (2025). A Review of Accountability and Transparency in Regional Financial Management Literature in Public Sector Accounting. Global Journal of Business Economics & Social Development, 2(2), 84–90. https://doi.org/10.56225/gjbesd.v2i2.53