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This Author published in this journals
All Journal Indonesian Journal of Taxation and Accounting Journal of Islamic Civilization and Thought
Ainul Ridha
Sekolah Tinggi Ilmu Ekonomi Sabang, Indonesia
Economics, Econometrics & Finance Social Sciences

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The Impact of Internal Control, Good Governance, and Organizational Commitment on Institutional Performance Eliana; Ainul Ridha; Farah Ivana
Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i1.514

Abstract

Purpose –This study investigates the impact of internal control, good governance, and organizational commitment on institutional performance at the Regional Financial Management Agency (BPKD) of Aceh Besar. It aims to understand how these factors influence public sector performance, focusing on local government financial management in Indonesia.Methods –A quantitative survey was conducted with 93 employees at BPKD Aceh Besar. Descriptive statistics and regression analysis were used to examine the relationships between the three factors and institutional performance.Findings –Internal control (3.94), good governance (3.91), and organizational commitment (3.88) were found to positively impact institutional performance (3.92). Internal control, particularly risk identification and fraud prevention, was the most influential factor. Organizational commitment, though strong, showed potential for improvement in employee comfort.Research Implications –The findings highlight the need for local government agencies to strengthen internal control systems, enhance governance practices, and foster employee commitment. Future research should explore causal relationships and consider external factors like leadership styles.Originality –This study integrates key organizational factors to assess their combined impact on public sector performance, offering valuable insights into local government management in Indonesia.
The Effect of Cultural Factors on Saving Decisions at BRI Bank Lhokseumawe Ainul Ridha
Tharwah: Journal of Islamic Civilization and Thought Vol. 1 No. 1 (2021): THARWAH: Journal of Islamic Civilization and Thought
Publisher : LPPM UIN Sultanah Nahrasiyah Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/tharwah.v1i1.296

Abstract

This study is intended to determine how much cultural factors influence the decision to save at the Lhokseumawe branch of the Indonesian Islamic People's Bank. In this study, the author uses only one independent variable, namely cultural factors (X). The results of the research using SPSS analysis tools show the final equation as follows: Y = 1.371 + 0.616X, the correlation coefficient (R) is 0.651 or 65.1%, it shows that culture has a very close relationship with the decision to save at Bank Rakyat Indonesia Syariah Lhokseumawe Branch. R Square value of 0.424 or 42.4% indicates that the independent variable (X) affects the dependent variable (Y) and the remaining 57.6% is influenced by other variables outside this study at a 95% confidence level and the value of Fcount> Ftable. 95% confidence or = 0.05 is 3.94 while Fcount is 69,057, this means Fcount > Ftable. Thus, culture influences the decision to save at Bank Rakyat Indonesia Syariah Lhokseumawe Branch. From the results of tests that have been carried out both by t-test and F-test, it is known that cultural factors influence the decision to save at Bank Rakyat Indonesia Syariah Lhokseumawe Branch. It is shown from the results of the study that the value of the coefficient b = 0.616 and the tcount value of 8.310 is greater than the ttable value with a value of 1.985 with a significance value of 0.000.
Co-Authors Eliana Farah Ivana