Implementation of Financial Accountability in Regional Public Companies (Perumda) and Its Implications Using the Systematic Literature Review Method
Keywords:
Financial accountability, Perumda, SLR, Transparency, Governance.
Abstract
This study aims to comprehensively analyze the implementation of financial accountability in Perusahaan Umum Daerah (Perumda) Lematang Enim and its implications. Employing a Systematic Literature Review (SLR) method based on PRISMA guidelines, 25 articles published between 2022 and 2026 from OpenAlex sources were analyzed. The selection process began with 378 articles, culminating in 25 final articles after identification, screening, and eligibility assessment stages. The review found that implementing financial accountability significantly enhances financial management transparency, operational efficiency, and the quality of strategic decision-making, while also reducing the potential for corruption. Publication trends show a steady increase in interest, from 3 publications in 2022 to 7 in 2025. Key challenges identified include suboptimal human resource competence, political intervention, IT infrastructure limitations, and resistance to change. Digitally-based accounting information systems, such as SAKD/SAP integration with real-time reporting features, emerged as the most effective reporting mechanism, supported by robust internal control systems. Leadership commitment, HR capacity, transparent organizational culture, and external regulatory support are crucial success factors. This study extends the understanding of legitimacy and agency theories by positioning strong financial accountability practices as a crucial mechanism for building stakeholder trust and achieving Perumda's socio-economic goals. Robust financial accountability implementation is essential for Perumda's operational sustainability and the welfare improvement of the communities it serves.
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Putri, Fajriyatul, Parwati, Ni Made Suwitri, & Din, Muhammad (2026). Digital Governance and Financial Accountability in Village Government in Indonesia: The Role of Systemic Implementation, Operator Competence, and Institutional Supervision on the Quality of Financial Reporting. Ekoma Journal of Accounting Management Economics, 5(4), 5550–5565. https://doi.org/10.56799/ekoma.v5i4.16442
Rahayu, Sylla Indah Ning, & Weny, Siska Yulia (2026). Implementation of Financial Management in Improving Financial Management Accountability and Transparency. Journal of Education Management (Jmp), 15(1), 78–93. https://doi.org/10.26877/jmp. v15i1.465
Rahmawati, Maretta Ayu, Krisnawati, Anggi, Nadzah, Savinathul, Widianti, Nanda Putri, & Utomo, Harun Ar Rasyid (2024). Implementation of Village Financial System Application (Siskeudes) as an Effort to Increase Village Financial Accountability in Tebel Village, Gedangan District, Sidoarjo Regency. Sustainable, 4(2), 197–210. https://doi.org/10.30651/stb.v4i2.24373
Rahmawaty, Darwanis & Syukriy Abdullah (2023). Determinants Of Audit Quality In The Public Sector. Journal Of Accounting And Auditing, 20(1), 97–118. https://doi.org/10. 14710/jaa.20.1.97-118
Rambe, Masril Tua, Surianti, Meily, & Deliana (2024). Analysis of the Implementation of Accounting Information Systems in Improving the Operational Performance of Perumda Drinking Water Nauli. Journal of Education Humanities and Social Sciences (Jehss), 7(2), 355–363. https://doi.org/10.34007/jehss.v7i2.2344
Riana, Arisma Desy, & Mursyidah, Lailul (2025). Accountability of Village Financial Management through Village Financial System Application (Siskeudes). Scientific Journal of Public Administration, 011(03), 309–321. https://doi.org/10.21776/ub.jia p.2025.011.03.4
Sandy, Khairum Nadila, Haliah, & Nirwana (2025). Transparency and Accountability in Report Management. International Journal Of Economics Social And Technology, 4(2), 61–66. https://doi.org/10.59086/ijest.v4i2.654
Syachbrani, Warka (2024). Implementation of Village Financial Management Accountability (Study on the Implementation of Permendagri 20 of 2018). Scientific Journal of Civilization Accounting, 10(1), 61–72. https://doi.org/10.24252/jiap.v10i1.48023
Widiyanto, & Utomo, Dwi Cahyo (2022). A review of research related to cooperative governance and accountability in Indonesia. Journal of Management Science and Applied Accounting (Jimat), 13(2), 103–121. https://doi.org/10.36694/jimat.v13i2.423
Asri, Muhammad Fadil, Damayanti, Ratna Ayu, & Nirwana (2023). The Impact of the Implementation of Accounting Standards and Government Internal Control Systems on Government Financial Accountability. Scientific Journal of Civilization Accounting, 9(1), 73–85. https://doi.org/10.24252/jiap.v9i1.38754
Budiadnyana, Kadek Supri, Kurniawan, Putu Sukma, & Diatmika, I. Putu Gede (2026). Local Wisdom and Financial Accountability in Traditional Village Governance: An Institutional Theory Approach. Research Horizon, 6(2), 975–992. https://doi.org/10.54518/rh.6.2.2 026.1130
Citra, Sofia Aulia, Aulia, Brenda Kharisma, Priyambodo, Victoria Kusumaningtyas, & Noviansyah, Indrawan (2026). Implementation of Financial Accounting Recording and Reporting (Ppak) application in improving the accountability of financial statements of BUMDes Apn Baya in North Lombok Regency. Selaparang Journal of Progressive Community Service, 10(4), 3951. https://doi.org/10.31764/jpmb.v10i4.39922
Dewi, Anak Agung Istri Pradnyarani, Sudarma, Made, Djamhuri, Ali, & Andayani, Wuryan (2024). Cultural Perspectives on Financial Accountability in a Balinese Traditional Village. Open Cultural Studies, 8(1). https://doi.org/10.1515/culture-2024-0021
Dhipayanti, Gusti Ayu Made Putri Rinjani, & Dewi, Gusti Ayu Ketut Rencana Sari (2023). Analysis of Financial Management Accountability Based on the Tri Hita Karana Concept and the Implementation of Green Accounting. Jimat (Accounting Student Scientific Journal) Undiksha, 14(04), 1091–1103. https://doi.org/10.23887/jimat.v14i04.58539
Dwi, Baiq Rosyida, Suhaedi, Wirawan, Inapty, Biana Adha, & Hudaya, Robith (2022). A Fiscal Accountability Vs Social Accountability of Village Financial Management. Scientific Journal of Tata Sejuta Stia Mataram, 8(1), 88–103. https://doi.org/10.32666/tatasejuta .v8i1.305
Fajariyanto, Chosa, Setijaningrum, Erna, & Wicaksana, Cika Adhita Dewi (2025). Analysis of Village Financial Efficiency and Accountability through Siskeudes in Indonesia. Educational Journal of History and Humanities, 8(3), 3097–3110. https://doi.org/10.24815/jr.v8i3.47612
Hamzah, Hajrah, Kusumawati, Andi, & Nirwana (2024). Implementation of Public Sector Accounting in Indonesia. Journal of Accounting Sciences, 6(1), 14–24. https://doi.org/10.26618/inv.v6i1.11343
Husna, Lisa Raihanatul, Syafina, Laylan, & Anggraini, Tuti (2026). Analysis of the Application of the Local Government Information System (Sipd) in Realizing Transparency and Accountability at the Regional Finance and Revenue Management Agency (Bpkpd) of Binjai City (Centralization). Centralization, 15(3), 36–63. https://doi.org/10.33506/sl.v 15i3.5848
Kurniawati, Erna, & Mustoffa, Ardyan Firdausi (2024). Accountability for the Preparation of Financial Accountability Reports of the Ponorogo Regency KPU Adhoc Agency in the Annual General Election. Scientific Journal of Economic Management & Accounting (MEA), 8(2), 2124–2145. https://doi.org/10.31955/mea.v8i2.4298
Msindwana, Modjadji Charlotte, & Ngwakwe, Collins Chigaemecha (2022). Internal Audit Effectiveness and Financial Accountability in the Provincial Treasuries of South Africa. International Journal of Economics and Financial Issues, 12(3), 86–96. https://doi.org/10.32479/ijefi.13017
Muhammad, Sukrandi Lutfi, & Limba, Franco Benony (2025). The effect of the implementation of online systems and human resource competencies on the accountability of village financial management in Central Maluku. Indovisi Journal, 7(2), 1–10. https://doi.org/10.32698/19071208
Ningrum, Arni Tia, Handayani, Yuniorita Indah, & Ningsih, Wiwik Fitria (2025). Implementation of the Village Financial System (Siskeudes) in Supporting the Realization of Accountability and Transparency of Financial Statements in Wringinrejo Village, Gambiran District, Banyuwangi Regency. Accounting Research Research, 6(1), 126–142. https://doi.org/10.32815/ristansi.v6i1.2288
Perwiranegara, Ahmad Dirmansyah, & Alam, Iskandar Ali (2026). The Effect of the Implementation of Budget Efficiency and Accountability Policies on the Performance of Employees of the Regional Financial and Asset Management Agency of Pesawaran Regency. Al-Kharaj Journal of Sharia Financial and Business Economics, 8(3), 2155–2176. https://doi.org/10.47467/alkharaj.v8i3.11481
Purwono, Anditio Yudha (2025). Implementation of Artificial Intelligence in the Practice of Financial Application Systems at the Agency Level (Sakti). Ekoma Journal of Accounting Management Economics, 4(3), 5160–5169. https://doi.org/10.56799/ekoma.v4i3.6903
Putri, Fajriyatul, Parwati, Ni Made Suwitri, & Din, Muhammad (2026). Digital Governance and Financial Accountability in Village Government in Indonesia: The Role of Systemic Implementation, Operator Competence, and Institutional Supervision on the Quality of Financial Reporting. Ekoma Journal of Accounting Management Economics, 5(4), 5550–5565. https://doi.org/10.56799/ekoma.v5i4.16442
Rahayu, Sylla Indah Ning, & Weny, Siska Yulia (2026). Implementation of Financial Management in Improving Financial Management Accountability and Transparency. Journal of Education Management (Jmp), 15(1), 78–93. https://doi.org/10.26877/jmp. v15i1.465
Rahmawati, Maretta Ayu, Krisnawati, Anggi, Nadzah, Savinathul, Widianti, Nanda Putri, & Utomo, Harun Ar Rasyid (2024). Implementation of Village Financial System Application (Siskeudes) as an Effort to Increase Village Financial Accountability in Tebel Village, Gedangan District, Sidoarjo Regency. Sustainable, 4(2), 197–210. https://doi.org/10.30651/stb.v4i2.24373
Rahmawaty, Darwanis & Syukriy Abdullah (2023). Determinants Of Audit Quality In The Public Sector. Journal Of Accounting And Auditing, 20(1), 97–118. https://doi.org/10. 14710/jaa.20.1.97-118
Rambe, Masril Tua, Surianti, Meily, & Deliana (2024). Analysis of the Implementation of Accounting Information Systems in Improving the Operational Performance of Perumda Drinking Water Nauli. Journal of Education Humanities and Social Sciences (Jehss), 7(2), 355–363. https://doi.org/10.34007/jehss.v7i2.2344
Riana, Arisma Desy, & Mursyidah, Lailul (2025). Accountability of Village Financial Management through Village Financial System Application (Siskeudes). Scientific Journal of Public Administration, 011(03), 309–321. https://doi.org/10.21776/ub.jia p.2025.011.03.4
Sandy, Khairum Nadila, Haliah, & Nirwana (2025). Transparency and Accountability in Report Management. International Journal Of Economics Social And Technology, 4(2), 61–66. https://doi.org/10.59086/ijest.v4i2.654
Syachbrani, Warka (2024). Implementation of Village Financial Management Accountability (Study on the Implementation of Permendagri 20 of 2018). Scientific Journal of Civilization Accounting, 10(1), 61–72. https://doi.org/10.24252/jiap.v10i1.48023
Widiyanto, & Utomo, Dwi Cahyo (2022). A review of research related to cooperative governance and accountability in Indonesia. Journal of Management Science and Applied Accounting (Jimat), 13(2), 103–121. https://doi.org/10.36694/jimat.v13i2.423
Published
2026-10-31
How to Cite
Harlini, D., Rahma Utami, Y., Yusnaini, Y., & Sasti Ferina, I. (2026). Implementation of Financial Accountability in Regional Public Companies (Perumda) and Its Implications Using the Systematic Literature Review Method. International Journal of Economics, Business and Innovation Research, 5(06), 2633-2653. https://doi.org/10.63922/ijebir.v5i06.7006
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