{"id":2087,"date":"2026-02-24T14:12:38","date_gmt":"2026-02-24T14:12:38","guid":{"rendered":"https:\/\/cemarapublishing.id\/home\/?post_type=product&#038;p=2087"},"modified":"2026-02-24T14:13:46","modified_gmt":"2026-02-24T14:13:46","slug":"2087","status":"publish","type":"product","link":"https:\/\/cemarapublishing.id\/home\/produk\/2087\/","title":{"rendered":"Monograf: Akuntansi Sektor Publik dan Transparansi Daerah &#8211;  Model Kinerja Keuangan Pemerintah Kota Banjarmasin"},"content":{"rendered":"<p>Monograf ini memadukan kerangka <em>Agency Theory<\/em>, <em>New Public Management<\/em>, dan sistem pengendalian manajemen modern untuk menjelaskan bagaimana Sistem Akuntansi Keuangan Daerah (SAKD), Akuntabilitas, dan Aktivitas Pengendalian Manajemen (APM) berinteraksi dalam membentuk Kinerja Keuangan dan Transparansi Publik. Penelitian empiris melalui pendekatan <em>Structural Equation Modeling (SEM)<\/em> memperkuat temuan bahwa APM berperan sebagai variabel mediasi yang sangat penting, menjembatani kesenjangan antara komitmen normatif dan hasil nyata tata kelola daerah.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Monograf ini memadukan kerangka <em>Agency Theory<\/em>, <em>New Public Management<\/em>, dan sistem pengendalian manajemen modern untuk menjelaskan bagaimana Sistem Akuntansi Keuangan Daerah (SAKD), Akuntabilitas, dan Aktivitas Pengendalian Manajemen (APM) berinteraksi dalam membentuk Kinerja Keuangan dan Transparansi Publik. Penelitian empiris melalui pendekatan <em>Structural Equation Modeling (SEM)<\/em> memperkuat temuan bahwa APM berperan sebagai variabel mediasi yang sangat penting, menjembatani kesenjangan antara komitmen normatif dan hasil nyata tata kelola daerah.<\/p>\n<p>Penerbit: CEMARA AKSARA MEDIA<\/p>\n<p>Penulis:\u00a0 Dr. Dahliana Iskandar, M.M., Ak., CA<\/p>\n","protected":false},"featured_media":2088,"template":"","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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Penelitian empiris melalui pendekatan Structural Equation Modeling (SEM) memperkuat temuan bahwa APM berperan sebagai variabel mediasi yang sangat penting,&hellip;","_links":{"self":[{"href":"https:\/\/cemarapublishing.id\/home\/wp-json\/wp\/v2\/product\/2087","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cemarapublishing.id\/home\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/cemarapublishing.id\/home\/wp-json\/wp\/v2\/types\/product"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cemarapublishing.id\/home\/wp-json\/wp\/v2\/media\/2088"}],"wp:attachment":[{"href":"https:\/\/cemarapublishing.id\/home\/wp-json\/wp\/v2\/media?parent=2087"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/cemarapublishing.id\/home\/wp-json\/wp\/v2\/product_brand?post=2087"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/cemarapublishing.id\/home\/wp-json\/wp\/v2\/product_cat?post=2087"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/cemarapublishing.id\/home\/wp-json\/wp\/v2\/product_tag?post=2087"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}