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Abstract

Ketidakpastian fiskal global dan lemahnya pengelolaan keuangan publik menuntut reformasi dalam sistem akuntansi sektor publik. Akuntansi publik dipercaya dapat memainkan peran strategis dalam menciptakan transparansi fiskal dan mendorong keberlanjutan fiskal negara. Penelitian ini bertujuan untuk mengkaji peran akuntansi publik sebagai instrumen penguatan fiscal sustainability melalui pendekatan kajian literatur sistematis. Penelitian ini merupakan studi deskriptif kualitatif dengan metode systematic literature review (SLR). Literatur diperoleh melalui pencarian daring yang sistematis di berbagai database akademik terindeks seperti Scopus, Web of Science, ScienceDirect, Emerald, Google Scholar, dan SINTA, dengan rentang tahun publikasi 2003 hingga 2023. Proses seleksi dilakukan menggunakan kriteria inklusi dan eksklusi yang ketat terhadap literatur ilmiah yang relevan dan dapat diakses secara penuh. Total 40 artikel ilmiah terpilih, terdiri atas 20 artikel nasional dan 20 artikel internasional. Hasil kajian menunjukkan bahwa akuntansi publik, khususnya yang berbasis akrual dan didukung oleh transparansi informasi, memiliki peran penting dalam meningkatkan kualitas perencanaan fiskal, mengungkap kewajiban jangka panjang secara akurat, serta memperkuat disiplin anggaran pemerintah. Transparansi informasi terbukti menjadi variabel mediasi yang signifikan dalam memperkuat pengaruh akuntansi publik terhadap fiscal sustainability. Kajian ini menyimpulkan bahwa reformasi akuntansi publik perlu disertai dengan peningkatan kapasitas institusional, keterbukaan informasi, dan integrasi sistem informasi dalam proses pengambilan keputusan fiskal.

Keywords

Akuntansi Publik Transparansi Informasi Fiscal Sustainability Pelaporan Keuangan Tata Kelola Publik

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How to Cite
Adolf Z.D. Siahay. (2023). Akuntansi Publik dan Fiscal Sustainability: Kajian Literatur Sistematis tentang Peran Transparansi Informasi dalam Tata Kelola Fiskal. Economics and Digital Business Review, 4(2), 450–460. https://doi.org/10.37531/ecotal.v4i2.2680
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