Published: 2026-04-01
Etika dan Keterbukaan Informasi: Bagaimana Aparat Desa Memahami Tanggung Jawab Akuntansi
DOI: 10.35870/jemsi.v12i2.6162
Abstract
This article examines the role of ethics and information disclosure in village accounting management, focusing on how village officials understand and carry out accounting responsibilities. Using a Systematic Literature Review (SLR) approach, this research examines various studies related to accounting ethics, public transparency, and village financial governance. The research findings indicate that although the regulatory framework imposes requirements for transparency and accountability, there is a significant gap between prescriptive regulations and their practical implementation in real-world scenarios. Village officials' understanding of accounting ethics remains variable, while the implementation of information disclosure is often limited to administrative fulfillment, rather than as a moral value in public service. This article emphasizes the need to strengthen capacity, ethical understanding, and an organizational culture that supports transparency to improve the quality of village accounting governance.
Keywords
Accounting Ethics; Information Disclosure; Village Accounting; SLR; Village Governance
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 12 No. 2 (2026)
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Section: Articles
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Published: 2026-04-01
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License: CC BY 4.0
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Copyright: © 2026 Authors
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DOI: 10.35870/jemsi.v12i2.6162
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Fardhan M Nur Poloalo, Universitas Negeri Gorontalo
Program Studi Magister Sains Akuntansi, Pasca Sarjana, Universitas Negeri Gorontalo, Indonesia.
Andriyawan E. Karim, Universitas Negeri Gorontalo
Program Studi Magister Sains Akuntansi, Pasca Sarjana, Universitas Negeri Gorontalo, Indonesia.
Harun Blongkod, Universitas Negeri Gorontalo
Program Studi Magister Sains Akuntansi, Pasca Sarjana, Universitas Negeri Gorontalo, Indonesia.
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