Article Per Year (5 Year)
p-Index From 2020 - 2025
3.453
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Ekonomi dan Kewirausahaan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Adi Widya : Jurnal Pengabdian Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan El-Wasathiya: Jurnal Studi Agama International Journal Of Science, Technology & Management (IJSTM) Akuntansi'45 Research Fair Unisri Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi JURNAL AKUNTANSI DAN BISNIS Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) JAKBS Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Neraca Manajemen, Akuntansi, dan Ekonomi
Aris Eddy Sarwono
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Transportation Other

Published : 29 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : JURNAL AKUNTANSI DAN BISNIS

 1 
PENGARUH PENERAPAN AKUNTANSI SEKTOR PUBLIK DAN PENGAWASAN INTERNAL TERHADAP KINERJA INSTANSI PEMERINTAH DAERAH DENGAN GOOD GOVERNANCE SEBAGAI VARIABEL INTERVENING PADA BPKAD KOTA SURAKARTA Naufi Rosty Tsabita; Aris Eddy Sarwono; Bambang Widarno
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/g4xm7c68

Abstract

This study aims to examine the influence of Public Sector Accounting Implementation and Internal Control on the Performance of Local Government Agencies with Good Governance as an intervening variable at BPKAD Surakarta City using a quantitative approach. The sample in this study consisted of 50 respondents, who were employees of BPKAD Surakarta City. The sampling technique used purposive sampling. The results of the study indicate that Public Sector Accounting Implementation has a significant negative effect on Good Governance, while Internal Control has a significant positive effect on Good Governance. Public Sector Accounting Implementation shows a negative and insignificant effect on the performance of local government agencies, whereas Internal Control and Good Governance both have a significant positive effect on performance. However, Good Governance is unable to mediate the relationship between Public Sector Accounting Implementation and Internal Control on the performance of local government agencies.
Co-Authors Ade Ira Maya Feni Aranssa Dwiveronikca Rajagukguk Ayu Intan Febriana Bambang Widarno Bintang Fadillah Budi Santoso Cipryana - Wahyuningtyas Dela Ayu Kaswadi Desinta Pratiwi Desy Novitasari Dewi Saptantinah PA Dewi Saptantinah Puji Astuti Djoko - Kristianto Dwi Wahyu Setyaningsih Fadjar Harimurti Handayani, Asih Hudi Kurniawanto Intania Sari Krisna Puji Rahayu Marjam Desma Rahadhini Nafisah Emir Nanda Estie Yuneriya Naning Setiani Naufi Rosty Tsabita Nisa Ullulfi Nur Azizah Noor Huda Novia Kurniawati Noviyanti, Diva Priola Meilida Retno Setyowati Samuel Bagus Kristiawan Sunarti SE Sunarti Sunarti Sunarti Sunarti Triyana - Widyaningrum Wibowo, Equeena Tasya Mukti Yannie Asrie Widanti Yogi Kharisma Finky Rahayu Zulaikah Dwi Utami