Transparency and Public Accountability Through Public Sector Accounting: The Use of ‘Value For Money’ Concept in Indonesia

  • Jeki Trimarstuti University of Technology Yogyakarta
DOI: https://doi.org/10.46923/ijets.v1i1.14
Keywords: ‘Value for Maoney’, regional public finance, Government

Abstract

Two of the most fundamentalist concepts for reshaping the regional public finance are the transparency process and the public accountability through the public sector accounting. To support the realization of both of these ideas, there is a concept that has been discussed in the term of local public accounting system recently, which is called ‘Value for Money’. By using Content Analysis method, the aim of this study is to find out more about the issue problem and the use of ‘Value For Money’ to analyze the transparency and public accountability problem in Indonesia.

IJETS
Submitted
2019-04-09
Accepted
2019-07-16
How to Cite
Trimarstuti, J. (2019). Transparency and Public Accountability Through Public Sector Accounting: The Use of ‘Value For Money’ Concept in Indonesia. International Journal of Engineering Technology and Natural Sciences, 1(1), 30 - 33. https://doi.org/10.46923/ijets.v1i1.14
Issue
Vol. 1 No. 1 (2019): International Journal of Engineering, Technology and Natural Sciences
Section
Articles
Creative Commons License

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

Copyright Notice

The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article shall be assigned to journal IJETS, University Of Technology Yogyakarta as publisher of the journal, and the author also holds the copyright without restriction.

Copyright encompasses exclusive rights to reproduce and deliver the article in all form and media, including reprints, photographs, microfilms and any other similar reproductions, as well as translations. The reproduction of any part of this journal, its storage in databases and its transmission by any form or media, such as electronic, electrostatic and mechanical copies, photocopies, recordings, magnetic media, etc. , are allowed with a written permission from journal IJETS, University Of Technology Yogyakarta.

Jurnal IJETS Board, University Of Technology Yogyakarta, the Editors and the Advisory International Editorial Board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the journal IJETS, University Of Technology Yogyakarta are sole and exclusive responsibility of their respective authors and advertisers.