MEMBANGUN TATA KELOLA KEUANGAN DAERAH YANG AKUNTABEL: PERAN STRATEGIS SISTEM INFORMASI AKUNTANSI SEKTOR PUBLIK DAN ARAH PENELITIAN MASA DEPAN

Abstract

Objective: This study aims to analyze the strategic role of the Public Sector Accounting Information System (SIASP) in strengthening good governance and local financial accountability, as well as to formulate a conceptual framework and an agenda for future research. Methodology: This study employs a qualitative approach using library research, involving an integrative literature review of relevant scientific publications. The analysis was conducted through literature identification, content analysis, thematic synthesis, and conceptual integration to identify relationships among constructs as well as research gaps. Results: The literature synthesis indicates that SIASP has the potential to improve the quality of financial information, transparency, the effectiveness of internal controls, and data-driven decision-making. However, the success of digital transformation in accounting depends not only on technological sophistication but also on civil servant competencies, institutional capacity, regulations, and the quality of governance. Theoretical Contribution: This study proposes the Public Sector Accounting Information Systems–Governance–Accountability Framework (PSAIS-GAF), which integrates technological capabilities, governance mechanisms, and local financial accountability. Practical Implications: The research findings provide a conceptual foundation for local governments to develop integrated, transparent, and accountable digital financial systems. Originality: This study offers an integrative perspective that shifts the orientation of accounting digitization from administrative efficiency toward substantive accountability and the creation of sustainable public value, while also opening opportunities for empirical testing across various characteristics of local governments in the future.