MENGGAGAS “AKUNTANSI PUBLIK TERINTEGRASI” PADA ORGANISASI SEKTOR PUBLIK
ABSTRACT: The objective of
this article is to review accounting system and system of accountability at
public sector organization post New Public Management (NPM) implementation,
that is assumed to have strong capitalism idea.
Social interest is often neglected due to political one. It emphasizes
on reporting process, accountability, economic and secular performance, and
owns disconcern on social and religious value in the practice. Based on
Gidden’s structure analysis in interdependency interaction between government
agents and structure dominated, there is an opportunity that agents do not
merely accept dominating structure, but they can actively participate to reform
public organisation by creating new ones that are more cultural, ethical, in
local Indonesian context, and focus on real problems in management issues. The
idea of integrated public accounting that accomodates economy, social, and
religion is an urgent need.
Penulis: Lilik Handajani
Kode Jurnal: jpakuntansidd1000056
