Disaster Accounting as an Instrument for Strengthening Good Governance in Disaster Financial Management in Indonesia

Abstract

Disaster management requires a transparent and accountable financial system to ensure that relief funds are effectively allocated and utilized. This study examines the role of disaster accounting as an instrument for strengthening good governance in disaster financial management in Indonesia. Disaster accounting is understood as a specialized accounting approach that focuses on recording, reporting, and controlling financial flows related to disaster mitigation, response, and recovery activities. The study highlights that the implementation of disaster accounting contributes significantly to improving transparency, accountability, and efficiency in the management of public funds during disaster situations. Furthermore, the integration of disaster accounting with governance principles supports better decision-making processes, minimizes the risk of fund mismanagement, and enhances public trust in government institutions. The findings indicate that although disaster accounting has not been fully optimized in practice, its implementation has strong potential to improve the quality of disaster financial governance in Indonesia. Therefore, strengthening regulatory frameworks, improving human resource competencies, and adopting digital financial reporting systems are essential steps to enhance the effectiveness of disaster accounting in supporting good governance.