IMPROVEMENT OF ACCOUNTING AND INTERNAL CONTROL SYSTEM IN BUDGET ORGANIZATIONS: AS A CASE OF HIGHWAY INFRASTRUCTURE ORGANIZATIONS
Keywords:
accounting systems, internal control, highway organizations, public sector, financial governance, operational efficiency, public trust.Abstract
This paper aims to investigate the challenges and inefficiencies plaguing the accounting and internal control systems in budget organizations within the highway infrastructure sector. With the dual focus on operational efficiency and public trust, the study provides a comprehensive analysis that identifies key issues such as outdated software, inadequate training, weak governance, and insufficient internal controls. Drawing on these findings, the paper offers a multi-faceted set of recommendations designed to address these challenges. The goal is to not only improve the immediate state of accounting and internal controls but also to build systems that are robust, transparent, and adaptive to future changes. Ultimately, the paper argues that comprehensive reform in these areas is not merely an operational need but a critical factor for maintaining public trust and ensuring long-term financial sustainability.
