Andi Publisher.Mardiasmo, M. (2002), Public Sector Accounting. Yogyakarta: Andi Publisher.Mardiasmo, M. (2006), Realization of transparency and public accountability through public sector accounting: A means of good governance. Journal of Government Accounting, 2(1), 1-17.
Adisaputro, Gunawan dan Marwan, Asri. 2002. Anggaran Perusahaan. Edisi kelima Penerbit BPFE : Yogyakarta.
Adolph Matz dan Milton, F. Usry, 2002, Akuntansi Biaya : Perencanaan dan
Pengendalian, edisi kesepuluh. Penerbit Erlangga : Jakarta
Anthony, Dearsen dan Bedford, 2000, Sistem Pengendalian Manajemen, Edisi Kelima, Terjemahan Agus Maulana, Penerbit Erlangga, Jakarta.
Anggraency, Dhina 2006, Analisis Anggaran Biaya Proyek Pada PT. Tiga Putri Sinar Kencana Palembang, Fakultas Ekonomi : UTP
Abdul, A.H., Abdullah, S. (2006), Relations and agency problems in local government: An opportunity for budget research and accounting. Government Accounting Journal, 2(1), 53-64.
Arens, A.A., Randal, J.E., Mark, S.B. (2014), Auditing and Assurance Service: An Integrated Approach. 15th ed. England: Pearson Education, Inc. Arja, S. (2000), Accountability and Government Performance Measurement. Journal of Accounting and Finance, 12(1), 20-39.
Boynton, W.C., Johnson, R., Kell, W.G. (2006), Modern Auditing. 8th ed. USA: Richard D. Irwin Inc. BPK. (2015a), Examination Report of 2014 Budget Year. Jakarta: Supreme Audit Agency.
Cohen, D., Paul, Z. (2008), Economic Consequences of Real and Accrual-Based Earnings Management Activities. New York: New York University Leonard N. Stern School of Business. Christiaens, J. (1999), Financial accounting reform in Flemish municipalities: An empirical investigation. Financial Accountability and Management, 15(1), 21-40.
Christiaens, J. (2001), Converging new public management reforms and diverging accounting practices in Flemish local governments. Financial Accounta Bility and Management, 17(2), 153-170.Christiaens, J. (2007), Governmental accounting reform, evolution of the implementation in Flemish municipalities. Financial Accountability and Management, 23(1), 99-111.
Christiaens, J., Van Peteghem, V. (2003), Governmental account reform: Evolution of the implementation in Flemish munitions. Financial Accountability and Management, 23(4), 375-399.Darwanis, A., Bakar, U. (2012), Effect of implementation of good governance and government accounting standards on financial information quality. Postgraduate Accounting Journal Syiah Kuala University, 6, 1-14.
Govindarajan, 2003. Sistem Pengendalian Manajemen . Buku 2, Penerbit Salemba Empat, Jakarta
Hall. Cheng, R., Engstrom, J., Kattelus, S. (2002), Education of governmental financial managers: University collaboration between business and public administration. The Journal of Government Financial Management, 51(3), 10-37.
Hansen dan Mowen, 2004, Akuntansi Manajemen. Jilid 2, Penerbit Erlangga, Jakarta.
Hair, J.F. Jr., Hult, G.T.M., Ringle, C.M., Sarted, M. (2014), A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). Califrnia: Sage Publication, Inc.Hall, J.A., Tomiie, S. (2005), Information Technology Auditing and Assurance. 2nd ed. USA: 
Heckert. J.B. Wilson and Campbell, 2003, Controllership; Tugas Akuntan Manajemen, diterjemahkan oleh Dra. Tjintjin Fenix Tjindera, Ak., edisi ketiga. Penerbit Erlangga Jakarta.
Hertati. L (2015). Competence of Human Resources, The Benefits of Information  Technology on Value of Financial Reporting in Indonesia. Research Journal of Finance and Accounting 6, (8) 12-18
Hertati.L , Zarkasy.W, Adam.M., Umar.H, Suharman.H.(2020). Decrease in Labor Levels in the Covid-19 Government Budget.  Ilomata International Journal of Tax & Accounting. 1 ( 4)  . 193-209
Hertati.L, Syafarudin.A, Safkaur.O. Fery.I. (2020). Peran Manajemen Perubahan Pada Akuntansi Manajemen Strategis Akibat Virus Corona . Jurnal Revenue : Jurnal Ilmiah Akuntansi  1 (2). 201-216.
Hertati.L, Iriadi2 , Safkaur.O, Fery.I., Antasari.R Nazarudin.(2020). Peran Akuntansi Aktiva Tetap, Standar Akuntansi Keuangan Terhadap Laporan Keuangan Akibat Covid-19. Jurnal Revenue : Jurnal Ilmiah Akuntansi  1 (2).182-200
Hertati.L.Safkaur.O.(2020). Dampak Revolusi Industri 4.0 Era Covid-19 Pada Sistem Informasi Akuntansi Terhadap Struktur Modal Perusahaan. Jurnal Riset Akuntansi Dan keuangan 8 (3), 2020, 503-518
Jan-Erik, L. (2000), The Public Sector Concepts, Models and Approaches. London: 
John Wiley & and Sons, Inc. KNKG. (2008), Concept of Good Public Governance Guidelines. Jakarta: Issued by: National Governance Policy Committee.
Jokowi (2020). Jokowi Kesal Prosedur Penyaluran Bansos Tunai Berbelit-belit. https://finance.detik.com/berita-ekonomi-bisnis/d-5021535/jokowi-kesal-prosedur-penyaluran-bansos-tunai-berbelit-belit 
Ikatan Akuntan Indonesia, 2009, Standar Akuntansi Keuangan, Penerbit Salemba Empat. Jakarta.
Khairullah, 2002, Analisis Anggaran Biaya Proyek, Fakultas Ekonomi : UTP
Laudon, Kenneth K.C., & Jane P.Laudon, J.P. (2014. ), Management Information System. Managing the Digital Firm. Fourteenth 14thedition. Boston: Global Edition. Pearson Pearson. 
Lundqvist, K. (2001), Accrual Accounting in Swedish Central Government. Swedish: The Swedish Financial Management Aothority.
Madison, B. (2010), Defining Financial Statements. Madison: R Chad and Co Publishers.Mahmudi, H. (2010), Regional Financial Management. Jakarta: Erlangga.Mardiasmo, M. (2002), Autonomy and Regional Financial Management. 1st ed. Yogyakarta: 
Maulana Agus. Asri, 2000, Anggaran Sebagai Alat Pengendalian Manajemen yang Efektif, Fakultas Ekonomi : UTP
Mardiasmo, M. (2007), Regional financial management reformation still faced with several difficulties. Regional Autonomy Journal, 7(2),1-10.
Munandar, 2001, Anggaran Perusahaan, edisi kesatu, Penerbit BPFE, Yogyakarta
Mulyadi, 2000, Akuntansi Penentuan Harga Pokok dan Pengendalian Biaya Penerbit BPFE-UGM, Yogyakarta
Nazier, D.M. (2009), Government HR Preparedness Towards Accountable and Transparent State Financial Management. Indonesia: National
Nunuy, N.A., Azwari, P.C. (2015), The effect of the implementation of government internal control systems (GICS) on the quality of financial reporting and the impact on the principles of good governance: A research in district, city, and provincial government in South Sumatra. Procedia Social and Behavioral Sciences, 211, 811-818.
Nunuy, N.A., Rahmatika, D.N. (2014), Factors influencing the quality of financial reporting and its implications on good government. International Journal of Business, Economics and Law, 5(1), 111-121.
R.G., Harrison, W.T., Horngren, C.T., Thomas, C.W., Suwardy, T. (2012). Financial Accounting. 8th ed. South Asia: Published by Pearson Education South Asia Pvte Ltd.
Ritonga, I.T. (2010), Regional Government Accounting. Yogyakarta: UGM Graduate School.Robbins, W.A., Austin, K.R. (1986), High quality in governmental financial reports: An assessment of the appropriateness of a compound measure. Journal of Accounting Research, 24, 412-421.
Robbins, Stephen & ., Judge, Timothy, A.J. (2014. ), Essensial of Organizational Behaviour. Twelfth 12th edition. USA : Pearson Education. 
Rekdohadiprojo, Sukanto, 2000, Manajemen Proyek, Penerbit BPFE-Yogyakarta.
Sugiyono, 2004. Metode Penelitian Bisnis. Cetakan Keenam. CV. Alfabeta Bandung.
Supriyono, RA, 2001. Akuntansi Manajemen ; Struktur Pengendalian Manajemen  Penerbit YKPN : Yogyakarta
Stamatiadis, F. (2009), Investigating the governmental accounting reform of the Greek national health system (ESY): Some preliminary evidence. International Journal of Governmental Financial Management, 9(2), 73-97.
Sulaiman, Si. (2018. ), The Role of Good Government Governance Principles in Enhancing the Performance of Public Organization in Aceh, Indonesia. Advances in Social Science, Education and Humanities Research, . Volume 292. 1st Aceh Global Conference (AGC 2018). Tjokroamidjojo, B. (2000), Good governance, new paradigm of development management. Journal of Development Management, 30, 20-31.
Solikin, Ikin. (2008). He Effect of Government Accounting Implementation, Quality of Accounting Information and Quality of Regional Government Apparatus on Good Government Governance and Its Implications for Financial Performance (Survey of City and District Governments in West Java Province) Proceedings of the National Business & and Financial Forum Seminar: 53-70. 
Thomson South Western. Harahap, S. (2006), Critical Analysis of Financial Statements. Jakarta: PT.Harun, H. (2009), Sector Accounting Reform and Public Sector Management in Indonesia. Jakarta: Jakarta Salemba Empat.Hasyim, B.A. (2006), The concept of good governance in the concept of regional autonomy. Journal of Administrative and Policy Analysis, 3(1), 1-4.
O’Brian, James J.A& ., George M. Marakas, G.M. (2010. ), Management Information Systems: Managing Information Technology in the Business Enterprise. 15th edition. New York: McGraw-Hill.]
Osborne, D., Gaebler, T. (1992), Reinveting Government: How the Entrepreneurial Spirit is Transforming the Public Sector. New York: Penguinsc Book.Perkasa, 
Van Beest, F., Braam, G., Boelens, S. (2009), Quality of Fiancial Reporting: Measuring Qualitative Characteristics. NICE Working Paper No. 9-108.Van Der Hoek, M.P. (2005), From cash to accrual budgeting and accounting in the public sector: The Dutch experience. Public Budgeting and Finance, 25(1): 32-45.
Yamin, S., Kurniawan, H. (2011), New Generation of Research Data Processing with Partial Least Square Path Modeling: Applications with XLSTAT Software, Smart PLS, and Visual PLS. Jakarta: Salemba Infotek Publishers.
Zarkasyi, W. (2008), Good Corporate Governance in Manufacturing, Banking and Other Financial Services Business Entities. Bandung: Alfabeta.Zeyn, E. (2011), Effect of good government and government accounting standards on financial accountability. Trikonomika Journal, 10(1), 52-62.