The Role of Accountants in Optimizing Regional Original Revenue (ROR) with Proper Central and Regional Financial Management

The Role of Accountants in Optimizing Regional Original Revenue (ROR) with Proper Central and Regional Financial Management

Authors

  • Dito Aditia Darma Nst Universitas Pembangunan Panca Budi
  • Renny Maisyarah Universitas Pembangunan Panca Budi
  • Linda Asriani Universitas Pembangunan Panca Budi
  • Evan Tamaro Universitas Pembangunan Panca Budi
  • Dedi Agus Pratikno Universitas Pembangunan Panca Budi
  • Ashri.A.Handayani Universitas Pembangunan Panca Budi
  • Jefri Ronaldo Universitas Pembangunan Panca Budi

DOI:

https://doi.org/10.61306/ijmea.v2i2.317

Keywords:

Accountant, Regional Original Revenue, Financial Management

Abstract

Regional Original Revenue (ROR) is the main source of financing for local governments in carrying out various development programs. Despite its importance, many districts/cities in Indonesia still face challenges in optimizing ROR. In this context, accountants play a crucial role, not only in the preparation of financial statements, but also in analysis, auditing, and budget planning. This journal aims to explore the role of accountants in improving ROR, identify strategies that can be implemented, and discuss the challenges faced. Through literature analysis and case studies, it was found that increasing the capacity of human resources, optimizing tax management, and utilizing information technology are important steps that can be taken. This study aims to find out and analyze the role of accountants and how they can contribute to overcoming existing challenges, as well as improving the effectiveness of regional financial management in Indonesia. The research method applied is qualitative descriptive with documentation studies, where data collection techniques use documentation studies. The results of this study are expected to provide useful recommendations for local governments in an effort to increase revenue and financial accountability in response to government demands on reform in the field of central and regional financial relations in accordance with Law No. 22/1999. Regional financial reform has given birth to Government Regulation (PP) No. 105 of 2000 concerning Regional Financial Management and Accountability. One of the problems that arises from the PP is about the reporting and financial accountability management system. This problem can be overcome by implementing ASP and training human resources of central and regional governments in the field of ASP, so that it can create good governance. This is the role of universities as centers for education, training and financial research, especially in the development of the field of Public Sector Accounting to prepare human resources for the financial management system

References

Garrison, R. H., & Noreen, E. W. (2018). Managerial Accounting. McGraw-Hill Education.

Halim, Abdul. (2015). "Public Sector Accounting, Regional Financial Accounting". Salemba Empat Mardiasmo, N. (2018). Public Sector Accounting. Andi Offset.

Firdaus (2021) Quantitative research methodology; equipped with regression analysis IBM SPSS Statistics Version 26.0, CV Dotplus Publisher

Siregar, S. V. (2017). Regional Financial Accounting. Salemba Four.

Journal

Kurniawan, A., & Setiawan, A. (2020). "The Role of Accountants in Improving the Quality of Regional Financial Reports". Journal of Accounting and Finance, 12(1), 45-60.

Nugroho, A. (2019). "Factors Affecting Regional Financial Management". Journal of Public Administration Sciences, 9(2), 123-134.

Tanjung, M. H., & Nasution, M. (2021). "The Role of Accountants in Increasing Regional Original Revenue". Journal of Economics and Business, 14(3), 211-220.

Dissertation and Thesis

Yulianto, D. (2018). "Analysis of the Role of Accountants in Regional Financial Management in District X". Master of Accounting Thesis, Yogyakarta University.

Online Articles

Indonesian Institute for Governance (IIG). (2023). "The Role of Accountants in Improving Regional Financial Efficiency". Accessed from [website link].

Downloads

Published

08-11-2024

Issue

Vol. 2 No. 2 (2024): December 2024

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

COPYRIGHT

 Copyright on any article in the International Journal of Management, Economic and Accounting  is fully held by the author under a  Creative Commons Attribution-ShareAlike 4.0 International License.

  1. The author acknowledges that the National Journal of Computer Technology (JNASTEK) has the right to publish for  the  first time with a Creative Commons Attribution-ShareAlike  4.0 International License -  CC BY-SA license.
  2. Authors can enter articles  separately, arrange non-exclusive distribution of manuscripts  that have been published in  this journal into other  versions (eg: sent to institutional respository  of  authors, publications into books, etc.),  by acknowledging that the  manuscript has been first published  in the  National Journal of Computer Technology (JNASTEK).

LICENSE
The International Journal of Management, Economic and Accounting is published under the terms of the Creative Commons Attribution-ShareAlike 4.0 International License. This license  permits any  person to copy and redistribute  this material  in any form or format, modify, alter  , and create derivatives of  this material    for  any purpose, including commercial interests,  as  long as they credit the  author for the original work.