PENGARUH AKUNTABILITAS DAN TRANPARANSI TERHADAP PENGELOLAAN KEUANGAN PADA BPKD KABUPATEN BIREUEN

THE INFLUENCE OF ACCOUNTABILITY AND TRANSPARENCY ON FINANCIAL MANAGEMENT AT THE BPKD OF BIREUEN REGENCY

Authors

  • nurul_anjani Administrasi Bisnis FISIP Universitas Almuslim, Bireuen - Aceh
  • Emi Safrina Administrasi Bisnis FISIP Universitas Almuslim, Bireuen - Aceh
  • Sulaiman Sulaiman Administrasi Bisnis FISIP Universitas Almuslim, Bireuen - Aceh

DOI:

https://doi.org/10.51179/9rf02w60

Keywords:

accountability, transparency, financial management

Abstract

This study analyzes the impact of accountability and transparency on financial management within the Bireuen Regency Government (focusing on the Bireuen Regency Regional Financial Management Agency/BPKD). A quantitative method was employed, involving the distribution of questionnaires to 72 BPKD employees. The results indicate that accountability influences financial management; in other words, accountability is a factor that can either enhance or diminish financial management. Transparency was also found to influence financial management; therefore, enhancing transparency is essential for improving financial management practices.

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Published

2026-03-29

Issue

Vol. 9 No. 1 (2026): Jurnal Ilmu Administrasi Bisnis

Section

Articles

License

Copyright (c) 2026 Jurnal Ilmu Adminsitrasi Bisnis

Creative Commons License

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

How to Cite

PENGARUH AKUNTABILITAS DAN TRANPARANSI TERHADAP PENGELOLAAN KEUANGAN PADA BPKD KABUPATEN BIREUEN: THE INFLUENCE OF ACCOUNTABILITY AND TRANSPARENCY ON FINANCIAL MANAGEMENT AT THE BPKD OF BIREUEN REGENCY. (2026). Jurnal Ilmu Adminsitrasi Bisnis, 9(1), 13-19. https://doi.org/10.51179/9rf02w60