https://mail.insyma.org/proceedings/files/original/articles/DONE_Eka Agustina.pdf Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Proceedings of the International Symposium on Management (INSYMA) (Vol 22, 2025) Proceedings meta_title The Effect of Public Sector Accounting Implementation and Financial Statement Transparency on Performance Accountability of the Regency Community and Village Empowerment Service (DPMD) In Trenggalek Regency Author #1 Eka Agustina Author #2 Krissantina Eferyn Author #3 Meme Rukmini Author #4 Andy Chandra Pramana Abstract/Description This study aims to analyze the impact of public sector accounting implementation and financial report transparency on performance accountability at the Department of Community Empowerment and Village (DPMD) in Trenggalek Regency. Proper public sector accounting practices and financial report transparency are key to improving good governance and performance accountability in government institutions. This research uses a quantitative approach with multiple linear regression analysis. Data were collected through questionnaires distributed to DPMD staff involved directly in financial management and performance reporting. The analysis results indicate that the implementation of public sector accounting has a significant positive effect on performance accountability at DPMD, with a regression coefficient of 0.417. However, financial report transparency does not significantly affect performance accountability. Simultaneously, both variables significantly impact performance accountability with a p-value of 0.004. The study concludes that effective public sector accounting imp... keywords a;b;c;d Public Sector Accounting, Financial Statement Transparency, Performance Accountability, DPMD, Trenggalek Regency, Quantitative Research, Multiple Linear Regression publication_date 2025/06/20 2025/06/20 pdf_url https://insyma.org/proceedings/files/articles/DONE_Eka Agustina.pdf abstract_html_url https://insyma.org/proceedings/items/show/ https://insyma.org/proceedings/items/show/515 firstpage 1245 lastpage 1250 issn 3047-857X 3047-857X conference Proceedings of the International Symposium on Management (INSYMA) Proceedings of the International Symposium on Management (Volume 21, 2024) publisher_name Fakultas Bisnis dan Ekonomika, Universitas Surabaya Fakultas Bisnis dan Ekonomika, Universitas Surabaya no article 203 Volume 22 authors Eka Agustina, Krissantina Eferyn, Meme Rukmini, Andy Chandra Pramana Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource The Effect of Public Sector Accounting Implementation and Financial Statement Transparency on Performance Accountability of the Regency Community and Village Empowerment Service (DPMD) In Trenggalek Regency Creator An entity primarily responsible for making the resource Eka Agustina