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Using qualitative phenomenology, the study gathers data through unstructured interviews. Findings indicate that legitimating and integrating UNJ’s accounting systems optimizes BLU accounting. Briefing and training improve the quality of financial statements, while strengthening the Internal Control Unit (SPI) enhances financial performance.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/financial-accountability-on-public-service-agency-blu-phenomenological-study-at-the-state-university-of-jakarta/232694/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/financial-accountability-on-public-service-agency-blu-phenomenological-study-at-the-state-university-of-jakarta/232694.png","ImageObject",300,407,{"name":92,"@type":93},"Ezra","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-17","2026-09-10",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",14,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What is the focus of this study on UNJ as a BLU?","Question",{"text":113,"@type":114},"The study focuses on UNJ’s accounting systems, accountability in the national budget, and financial performance assessment with an emphasis on compliance.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"What research method is used to collect data?",{"text":118,"@type":114},"The study uses qualitative methods with a phenomenology approach, collecting data through unstructured interview techniques.",{"name":120,"@type":111,"acceptedAnswer":121},"Which factors improve UNJ’s BLU financial performance and statement quality?",{"text":122,"@type":114},"The study finds that legitimation and integration of the accounting system optimize BLU accounting, briefing and training improve financial statement quality, and strengthening the Internal Control Unit (SPI) improves financial performance.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},232694,1789073115,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":140,"language":141,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":67,"update_tm":130,"read_time":145,"preview_page_count":4},1099514068035,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","Financial Accountability on Public Service Agency (BLU): Phenomenological study at the State University of Jakarta  \nIndra Pahala*  \nState University of Jakarta  \nMade Sudarma  \nBrawijaya University  \nSutrisno  \nBrawijaya University  \nRosidi  \nBrawijaya University  \nABSTRACT  \nThis 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.  \nKeywords: public service agency, the state university of Jakarta, accounting system, government accounting.  \n1 INTRODUCTION  \n1.1 Background  \nThe 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.  \nThe 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  \n1 Government Regulation (PP) No. 23 of 2005 on the Financial Administration of the Public Service Agency  \nState 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:  \n1. Submission of Definitive Business Plan Budget (RBA) was passed the deadline  \n2. Submission of Financial Reports based on Financial Accounting Standard (SAK) was late  \n3. Submission of Grant Revenue and Expenditure Letter (SP3) to the State Treasury Service (KPPN) was not in accordance with the schedule set  \n4. Service rate has not been made up  \n5. The application of accounting system was not optimal  \n6. The absence of SOP of Cash, Accounts Receivables, Payables and Inventory Management.  \nOf 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.  \nUNJ 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  \nStudy 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","cbCaifNI90SYArOc","https://ap.wps.com/l/cbCaifNI90SYArOc","pdf",230888,17,"English","# Introduction\n## Background\n# Theory Development\n## Government Accounting System\n## Public Sector Accounting System","[{\"question\":\"What is the focus of this study on UNJ as a BLU?\",\"answer\":\"The study focuses on UNJ’s accounting systems, accountability in the national budget, and financial performance assessment with an emphasis on compliance.\"},{\"question\":\"What research method is used to collect data?\",\"answer\":\"The study uses qualitative methods with a phenomenology approach, collecting data through unstructured interview techniques.\"},{\"question\":\"Which factors improve UNJ’s BLU financial performance and statement quality?\",\"answer\":\"The study finds that legitimation and integration of the accounting system optimize BLU accounting, briefing and training improve financial statement quality, and strengthening the Internal Control Unit (SPI) improves financial performance.\"}]","Financial Accountability on Public Service Agency (BLU): Phenomenological Study at the State University of Jakarta | PDF",43]