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Dec 20, 2022
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Dec 20, 2022
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Abstract

Undang-undang telah mengalami banyak modifikasi karena berusaha menuju kesempurnaan. Banyak pejabat publik masih berjuang untuk menyesuaikan pola pikir mereka dan menempatkan kebutuhan publik di atas kepentingan mereka sendiri atau kelompok lain. Hal ini disebabkan akibat hukum yang masih diterapkan kepada para koruptor masih abu-abu tua yang artinya masih lengah dan tidak memberikan efek jera bagi para koruptor. Pejabat publik di Indonesia telah menerbitkan Undang-Undang Nomor 22 Tahun 1999 Tentang Pemerintahan Daerah: Munculnya Daerah Otonomi dan Undang-Undang Nomor 25 Tahun 1999 Tentang Perimbangan Keuangan Pusat Dan Daerah dalam upaya memajukan kesejahteraan. Metodologi penelitian berupa studi kepustakaan (Library Research) mendefinisikan kepustakaan atau Studi pustaka merupakan serangkaian tugas yang meliputi membaca dan mencatat, menganalisis bahan penelitian, dan menggunakan metode pengumpulan data kepustakaan. Dengan demikian, bangkitnya pengelolaan keuangan, atau tata kelola keuangan yang kuat, dan berkembangnya penyelenggaraan pemerintahan daerah yang otonom menuju pemerintahan yang baik (good governance). Pemimpin yang dapat dipercaya, tidak memihak, berintegritas, dan mendahulukan kepentingan publik di atas kepentingan dirinya sendiri dan kepentingan lainnya diperlukan untuk pemerintahan yang baik. Kualitas berikut ini diperlukan untuk manajemen atau tata kelola keuangan yang efektif: akuntabilitas, keterlibatan, ketaatan pada hukum, keterbukaan, daya tanggap, fokus pada konsensus, keadilan dan pemerataan, serta efektivitas dan efisiensi. Reformasi anggaran, kelembagaan, sistem informasi akuntansi, audit, dan manajeme semuanya diperlukan untuk mewujudkan hal ini.

Keywords

Akuntansi Manajemen Pengambilan Keputusan Good Governance

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How to Cite
Usman , A. ., Mediaty , M. ., Khafifah , A. ., Ramadhan , M. A. ., & Randayo , W. A. G. P. . (2022). Peranan Akuntansi Manajemen Dalam Pengambilan Keputusan Sebagai Bentuk Good Governance. Amkop Management Accounting Review (AMAR), 2(2), 11–24. https://doi.org/10.37531/amar.v2i2.318
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