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All Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Economic and Business Horizon
Bainil Yulina
Politeknik Negeri Sriwijaya, Indonesia
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Penerapan Standar Akuntansi Pemerintah Dan Good Governance Terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Ogan Komering Ilir Nurdyah Kusuma Putri; Bainil Yulina; Firmansyah Firmansyah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i5.11652

Abstract

This study aims to determine the influence of the implementation of Government Accounting Standards and Good Governance on the Quality of Financial Reports of the Regional Government of Ogan Komering Ilir. This research uses a quantitative approach. Data were collected through the distribution of questionnaires to 159 respondents who are financial management officials within the Regional Work Units (OPD) of Ogan Komering Ilir Regency. The data were analyzed using multiple linear regression with the help of SPSS version 25. The results of the study show that both the implementation of Government Accounting Standards and Good Governance have a positive and significant influence on the quality of financial reports. This research emphasizes that the synergy between the implementation of accounting standards and good governance is an important factor in improving the quality of regional financial reporting.
Information Technology, Apparatus Competence, and Community Participation Strengthen Village Fund Accountability Rianto Rianto; Bainil Yulina; Rosy Armaini
Economic and Business Horizon Vol. 5 No. 5 (2026): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.5.2026.1569

Abstract

Village fund management requires strong accountability to ensure that public resources are managed transparently, responsibly, and in accordance with applicable regulations. This study examines the effects of community participation, apparatus competence, and information technology utilization on village fund management accountability, both separately and simultaneously. A quantitative approach was employed using a survey of 78 village heads and village financial management technical implementation team members from 13 villages. Data were collected through a five-point Likert-scale questionnaire and analyzed using multiple linear regression with SPSS version 25, including t-tests and an F-test. The findings demonstrate that community participation has a positive and significant effect on village fund management accountability (B = 0.143; p = 0.002). Apparatus competence also has a positive and significant effect (B = 0.304; p = 0.006), while information technology utilization has the strongest positive and significant effect (B = 0.383; p = 0.002). Simultaneously, all three variables significantly affect accountability (F = 54.901; p < 0.001). The findings conclude that strengthening participatory governance, apparatus competence, and information technology utilization is essential for improving village fund management accountability.
Co-Authors Firmansyah Firmansyah Nurdyah Kusuma Putri Rianto Rianto Rosy Armaini