Financial Accountability on Public Service Agency (BLU) - Phenomenological Study at the State University of Jakarta

Sep 10, 2026

The paper examines the accounting systems of the State University of Jakarta (UNJ) as a Public Service Agency (BLU), with emphasis on accountability within the national budget and assessment of financial performance through a compliance perspective. It uses a qualitative phenomenological approach, employing unstructured interviews to gather data. Results indicate that legitimation and integration of accounting systems improve UNJ’s BLU accounting effectiveness, strengthen the quality of financial statements through staff briefing and training, and enhance financial performance by reinforcing the Internal Control Unit (SPI).

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages17

Reading Time43 min

AccessFree to download

Introduction

Background

Theory Development

Government Accounting System

Public Sector Accounting System

Financial Accountability on Public Service Agency (BLU): Phenomenological study at the State University of Jakarta Indra Pahala* State University of Jakarta Made Sudarma Brawijaya University Sutrisno Brawijaya University Rosidi Brawijaya University ABSTRACT This paper explores the accounting systems of State University of Jakarta (UNJ) as a Public Service Agency (BLU), its accountability on the national budget, and its financial performance assessment focusing on compliance aspect. This study adopts qualitative methods with phenomenology approach by conducting unstructured interview technique to collect the data. The result of this study shows that legitimation and integration of accounting systems optimize the BLU UNJ's accounting system. The quality of financial statements is improved by providing briefing and training to accounting staff. While strengthening the role of Internal Control Unit (SPI) improves BLU's financial performance. Keywords: public service agency, the state university of Jakarta, accounting system, government accounting. 1 INTRODUCTION 1.1 Background The government as the public servant has done improvement on its public services, one of them through Public Service Agency Unit (BLU) that provide goods and general services such as education, healthcare, and research and development. BLUis given discretion in managing its own finances so as to implement the healthy business practice, in contrast to the ordinary provisions of state financial management. The implementation of BLU financial management is oriented to its performance, thus increasing the quality of public services and also will likely to affect fiscal restructuring in order to encourage sustainable economic growth. 1 1 Government Regulation (PP) No. 23 of 2005 on the Financial Administration of the Public Service Agency State University of Jakarta (UNJ) is a higher education institution that status as Non-Tax State Revenue Unit (PNBP) . Due to high demands on technology development and science, its status was turned into a BLU in October 2009. Thus, UNJ required to implement the Good Public Governance in providing education services but still, there are some problems with the financial aspects, as follows: 1. Submission of Definitive Business Plan Budget (RBA) was passed the deadline 2. Submission of Financial Reports based on Financial Accounting Standard (SAK) was late 3. Submission of Grant Revenue and Expenditure Letter (SP3) to the State Treasury Service (KPPN) was not in accordance with the schedule set 4. Service rate has not been made up 5. The application of accounting system was not optimal 6. The absence of SOP of Cash, Accounts Receivables, Payables and Inventory Management. Of the six issues above, our study is focused on the issue of the accounting system that has not been implemented optimally. Abduk (2013) stated that the need for an online application that integrates the entire units of the finance department to simplify the process of preparing financial statements. The absence of an integrated application of accounting systems on UNJ Public Service Agency poses several problems, for instance, all financial statement of business units has not yet to be consolidated and not be attached to the financial statements of UNJ Public Service Agency. Another problem, UNJ is always late when delivering the financial statements due tue its reconciliation process that still done manually and thus requires more time. UNJ Public Service Agency performance is assessed by Directorate of Financial Management (PPK) of BLU relying on service aspects and financial aspects that consist of financial ratio and compliance with financial management.2 Study on Public Service Agency becomes interesting because Public Service Agency was a semi-private institution established by the Government to serve the community. Study on Public Service Agency has done by Abduh regarding the optimization of informati

FAQs

What accounting systems does the study focus on for the State University of Jakarta (UNJ) as a BLU?

The study focuses on the accounting systems within UNJ’s BLU financial management, examining how those systems support accountability and compliance in national budgeting contexts.

How is the research conducted to assess UNJ’s BLU financial accountability?

The research uses qualitative methods with a phenomenology approach, collecting data through unstructured interview techniques.

What factors does the study identify as improving UNJ’s financial performance from a compliance aspect?

Legitimation and integration of accounting systems optimize the accounting process; briefing and training improve the quality of financial statements; strengthening the Internal Control Unit (SPI) improves BLU financial performance.

Sep 10, 2026

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