{"id":"https://openalex.org/W7127046385","doi":"https://doi.org/10.31949/j-aksi.v7i1.16845","title":"AKUNTABILITAS KINERJA PEMERINTAH DAERAH MELAUI KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN DAN PENERAPAN STANDAR AKUNTANSI PEMERINTAH (Studi Pada Pemerintah Daerah Kabupaten Majalengka)","display_name":"AKUNTABILITAS KINERJA PEMERINTAH DAERAH MELAUI KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN DAN PENERAPAN STANDAR AKUNTANSI PEMERINTAH (Studi Pada Pemerintah Daerah Kabupaten Majalengka)","publication_year":2026,"publication_date":"2026-02-02","ids":{"openalex":"https://openalex.org/W7127046385","doi":"https://doi.org/10.31949/j-aksi.v7i1.16845"},"language":"id","primary_location":{"id":"doi:10.31949/j-aksi.v7i1.16845","doi":"https://doi.org/10.31949/j-aksi.v7i1.16845","is_oa":false,"landing_page_url":"https://doi.org/10.31949/j-aksi.v7i1.16845","pdf_url":null,"source":{"id":"https://openalex.org/S4387279181","display_name":"J-AKSI JURNAL AKUNTANSI DAN SISTEM INFORMASI","issn_l":"2721-060X","issn":["2721-060X","2745-5343"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210095969","host_organization_name":"Universitas Majalengka","host_organization_lineage":["https://openalex.org/I4210095969"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5070099828","display_name":"Hani Sri Mulyani","orcid":"https://orcid.org/0009-0009-7694-0748","observed_orcids":["https://orcid.org/0009-0009-7694-0748"]},"institutions":[{"id":"https://openalex.org/I4210095969","display_name":"Universitas Majalengka","ror":"https://ror.org/00qgg7097","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210095969"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Hani Sri Mulyani","raw_affiliation_strings":["Universitas Majalengka"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Majalengka","institution_ids":["https://openalex.org/I4210095969"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5091595043","display_name":"Raden Wulan Saparinda","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210095969","display_name":"Universitas Majalengka","ror":"https://ror.org/00qgg7097","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210095969"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Raden Wulan Saparinda","raw_affiliation_strings":["Universitas Majalengka"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Majalengka","institution_ids":["https://openalex.org/I4210095969"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5124699604","display_name":"Cantika Septianita","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210095969","display_name":"Universitas Majalengka","ror":"https://ror.org/00qgg7097","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210095969"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Cantika Septianita","raw_affiliation_strings":["Universitas Majalengka"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Majalengka","institution_ids":["https://openalex.org/I4210095969"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210095969"],"apc_list":null,"apc_paid":null,"fwci":4.2643,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.88479597,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":"7","issue":"1","first_page":"70","last_page":"83"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.9506999850273132,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.9506999850273132,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12687","display_name":"Public Administration in Developing Nations","score":0.016899999231100082,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13285","display_name":"Local Governance and Development","score":0.012199999764561653,"subfield":{"id":"https://openalex.org/subfields/3305","display_name":"Geography, Planning and Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/performance-accountability","display_name":"performance accountability","score":0.859000027179718},{"id":"https://openalex.org/keywords/local-government","display_name":"local government","score":0.9190000295639038},{"id":"https://openalex.org/keywords/budget-goal-clarity","display_name":"budget target clarity","score":0.8190000057220459},{"id":"https://openalex.org/keywords/accounting-control","display_name":"accounting control","score":0.9860000014305115},{"id":"https://openalex.org/keywords/reporting-systems","display_name":"reporting systems","score":0.6990000009536743},{"id":"https://openalex.org/keywords/government-accounting-standards","display_name":"government accounting standards","score":0.9179999828338623},{"id":"https://openalex.org/keywords/sakip","display_name":"SAKIP","score":0.7409999966621399},{"id":"https://openalex.org/keywords/public-financial-management","display_name":"public financial management","score":0.4580000042915344},{"id":"https://openalex.org/keywords/majalengka-regency","display_name":"Majalengka Regency","score":0.953000009059906},{"id":"https://openalex.org/keywords/local-government-agencies","display_name":"local government agencies","score":0.628000020980835},{"id":"https://openalex.org/keywords/good-governance","display_name":"good governance","score":0.6169999837875366}],"concepts":[{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.5698000192642212},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.3598000109195709},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.3458000123500824},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.22939999401569366},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.22290000319480896},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.1956000030040741},{"id":"https://openalex.org/C2909264111","wikidata":"https://www.wikidata.org/wiki/Q740419","display_name":"Financial Audit","level":3,"score":0.1868000030517578},{"id":"https://openalex.org/C180591056","wikidata":"https://www.wikidata.org/wiki/Q654437","display_name":"Executor","level":2,"score":0.18549999594688416},{"id":"https://openalex.org/C2993691991","wikidata":"https://www.wikidata.org/wiki/Q326653","display_name":"Public accounting","level":3,"score":0.1492999941110611},{"id":"https://openalex.org/C3019178406","wikidata":"https://www.wikidata.org/wiki/Q35054","display_name":"Post office","level":3,"score":0.14800000190734863}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.31949/j-aksi.v7i1.16845","doi":"https://doi.org/10.31949/j-aksi.v7i1.16845","is_oa":false,"landing_page_url":"https://doi.org/10.31949/j-aksi.v7i1.16845","pdf_url":null,"source":{"id":"https://openalex.org/S4387279181","display_name":"J-AKSI JURNAL AKUNTANSI DAN SISTEM INFORMASI","issn_l":"2721-060X","issn":["2721-060X","2745-5343"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210095969","host_organization_name":"Universitas Majalengka","host_organization_lineage":["https://openalex.org/I4210095969"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.666700005531311,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W141495499","https://openalex.org/W2806556317","https://openalex.org/W1589390078","https://openalex.org/W3126788520","https://openalex.org/W1507735582","https://openalex.org/W7126139297","https://openalex.org/W7216686167","https://openalex.org/W7127253442","https://openalex.org/W7215962555","https://openalex.org/W7070237716"],"abstract_inverted_index":{"Akuntabilitas":[0],"merupakan":[1,91,112],"prinsip":[2],"dasar":[3],"dalam":[4,21,82,109],"tata":[5],"kelola":[6],"pemerintahan":[7],"yang":[8,38,73,101,107,115,129],"baik":[9],"(good":[10],"governance).":[11],"Hasil":[12,152],"evaluasi":[13],"SAKIP":[14],"dan":[15,40,55,131,158,175,199,219],"audit":[16],"menunjukkan":[17,154],"masih":[18],"adanya":[19],"kelemahan":[20],"pengelolaan":[22],"anggaran,":[23,50],"sehingga":[24],"akuntabilitas":[25,61,163,227],"kinerja":[26,62,164,228],"terus":[27],"menjadi":[28],"isu":[29],"strategis":[30],"seiring":[31],"meningkatnya":[32],"tuntutan":[33],"masyarakat":[34],"akan":[35],"pelayanan":[36],"publik":[37],"transparan":[39],"bertanggung":[41],"jawab.":[42],"Penelitian":[43],"ini":[44,84,111,167],"bertujuan":[45],"menganalisis":[46],"pengaruh":[47],"kejelasan":[48,216],"sasaran":[49,217],"pengendalian":[51,156,173,184],"akuntansi,":[52],"sistem":[53,159,176,201],"pelaporan,":[54],"penerapan":[56,220],"standar":[57,221],"akuntansi":[58,157,174,185,222],"pemerintah":[59,63,127,223],"terhadap":[60,162,226],"daerah,":[64,128],"dengan":[65,78,148,169,193,210],"studi":[66],"pada":[67],"Pemerintah":[68,86,142],"Kabupaten":[69,87,96,143],"Majalengka.":[70,88,97,144],"Metode":[71],"penelitian":[72,83,110,153],"digunakan":[74,102,108],"adalah":[75,85,103],"pendekatan":[76],"kuantitatif":[77],"teknik":[79],"survei.":[80],"Populasi":[81],"Sedangkan":[89,215],"Sampel":[90],"27":[92,136],"organisasi":[93,126,137],"perangkat":[94,138],"daerah":[95,139],"Teknik":[98],"pemilihan":[99],"sampel":[100],"purposive":[104],"sampling.":[105],"Data":[106],"data":[113,146],"primer":[114],"diperoleh":[116],"secara":[117],"langsung":[118],"melalui":[119],"penyebaran":[120],"108":[121],"kuesioner":[122],"berbentuk":[123],"fisik":[124],"kepada":[125],"diisi":[130],"Kembali":[132],"berjumlah":[133],"76":[134],"dari":[135,180],"di":[140],"lingkungan":[141],"Analisis":[145],"dilakukan":[147],"regresi":[149],"linier":[150],"berganda.":[151],"bahwa":[155],"pelaporan":[160,177,202],"berpengaruh":[161,225],"pemerintah.":[165,229],"Hal":[166],"ditunjukkan":[168],"nilai":[170,181,187,194,204,211],"thitung":[171,188,205],"variabel":[172,200],"lebih":[178],"besar":[179],"ttabel.":[182],"Variabel":[183],"memiliki":[186,203],"3,057":[189],">":[190,207],"ttabel":[191,208],"1,99346":[192,209],"signifikansi":[195,212],"0,003":[196],"<":[197],"0,005":[198],"2,612":[206],"0,011<":[213],"0,05.":[214],"anggaran":[218],"tidak":[224]},"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-11-09T13:22:03.289127","created_date":"2026-02-03T00:00:00"}