The Effect of Public Sector Accounting Implementation on the Performance Accountability of Government Agencies in Bayas Jaya Village

Abstract

This study aims to analyze the effect of public sector accounting implementation on performance accountability of government agencies in Bayas Jaya Village. Public sector accounting is a financial reporting and management system designed to improve transparency, efficiency, and accountability in themanagement of public funds. The method used in this study is quantitative through a survey approach, where primary data is collected through distributing questionnaires to village officials and financial managers. The data obtained were then analyzed using the SPSS application to test simple linear regression analysis and t-test to see the magnitude eof the influence of the independentvariable on the dependent variable. The research findings show that the application of public sector accounting has asignificant influence on improving the accountability of village government performance, as reflected by the sig. < 0.05.Therefore, it can be concluded that consistently implemented public sector accounting can strengthen transparent and accountable village governance. It is recommended that the village government continue to improve staff training and understanding related to public sector accounting to support work effectiveness.