Integrasi Akuntansi Pemerintahan dan Public Procurement dalam Penguatan Tata Kelola dan Nilai Manfaat Publik

Kiki Berlian Sari; Ridwan Ridwan; Muhammad Din; Rudy Usman

doi:10.61132/santri.v4i5.2750

Authors

Kiki Berlian Sari Universitas Tadulako
Ridwan Ridwan Universitas Tadulako
Muhammad Din Universitas Tadulako
Rudy Usman Universitas Tadulako

DOI:

https://doi.org/10.61132/santri.v4i5.2750

Keywords:

Accountability, Government Accounting, Internal Control, Public Procurement, Transparency

Abstract

Government public procurement links budget planning with the provision of goods, services, and public infrastructure. From a government accounting perspective, procurement cannot be assessed solely by budget absorption, but also by the fairness of recording, reliability of reporting, and benefits delivered to society. This article analyzes the relationship between government accounting and public procurement, the accounting implications at each procurement stage, and governance risks, using a literature-based and conceptual analysis approach. The discussion indicates that integrating needs planning, budgeting, supplier selection, contract management, receipt verification, payment, asset/expense recognition, and financial statement disclosure is a prerequisite for accountable procurement. As a conceptual synthesis, this article proposes a procurement–accounting integration framework that positions public procurement as an integral subsystem of public financial management, tightly linked with accrual-based recognition, measurement, and reporting. Procurement digitalization can strengthen audit trails, yet its effectiveness depends on data quality, staff competence, and internal controls. The article recommends segregation of duties, cross-system reconciliation, outcome-based performance measurement, and information disclosure while respecting confidentiality provisions.

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