Implementation of Government Accounting Standards in Improving the Quality of Public Financial Reports

Abstract

The implementation of Government Accounting Standards (GAS) plays a crucial role in improving the quality of public financial reports. This study employs a qualitative method with a case study approach to analyze the application of GAS in public sector financial management. Data were collected through in-depth interviews with government financial officials, direct observations of the financial reporting process, and document analysis. The findings reveal that the implementation of GAS enhances transparency, accountability, and the reliability of government financial reports. However, several challenges remain, such as limited human resources with adequate expertise, a lack of understanding of regulations, and technological constraints. This study suggests continuous training, strengthening financial information systems, and stricter supervision to ensure compliance with GAS. Thus, the optimal implementation of GAS can improve the credibility and quality of public financial reports, ultimately reinforcing government financial governance.