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All Journal Jurnal Ilmiah Publika Asian Journal Collaboration of Social Environment and Education Penelitian Ilmu Pengetahuan Sosial Environmental, Social, Governance, and Sustainable Business Journal of Biopesticides and Agriculture Technology Journal of Economic Resilience and Sustainable Development
Putra, Bayu Karunia
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : Journal of Economic Resilience and Sustainable Development

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The impact of public sector accounting implementation and internal supervision on the performance of government institutions Hidayatulloh, Rian Pratikto; Ernawati, Novi; Putra, Bayu Karunia; Azmi, M. Ulul; Wati, Kurnia
Journal of Economic Resilience and Sustainable Development Vol. 2 No. 02: (August) 2025
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/ersud.v2i02.2025.2009

Abstract

Background: This study aims to analyze the influence of public sector accounting implementation and internal control on the performance of government agencies at the Office of the Ministry of Religious Affairs in East Lombok Regency. Methods: This research adopts a correlational design with a quantitative approach. The data were gathered through surveys, interviews, and document analysis. The data were analyzed using multiple linear regression, involving two independent variables public sector accounting (X1) and internal control and one dependent variable, namely government agency performance (Y). Findings: Based on the data analysis and discussion, the findings are as follows: Public sector accounting has a significant positive impact on agency performance, as evidenced by a t-test significance value of 0.008 (p < 0.05). Internal control also shows a significant positive effect, with a t-test significance value of 0.000 (p < 0.05). Collectively, public sector accounting and internal control have a significant influence on agency performance, as indicated by an F-test significance value of 0.000 (p < 0.05). Conclusion: The study indicates that public sector accounting and internal control together contribute 35.2% to the performance of government agencies at the Office of the Ministry of Religious Affairs in East Lombok Regency. The remaining 64.8% is attributed to other factors not explored in this research. Novelty/Originality of this article: This study shows that the simultaneous application of public sector accounting and internal control significantly influences the performance of government agencies, particularly in the context of the Ministry of Religious Affairs in regions where research has rarely been conducted.
Co-Authors Aini, Dinatul Ali Roziqin Aprilia, Hilma Azizah, Nanik Azmi, M. Ulul Dewi, Reygina Marta Fadilah, Yulia Hasna Hafifah, Patin Hamdani, Muhamad Sohibul Hidayatulloh, Rian Pratikto Husnul Islam, Muhamad Saiful Izzati, Inayatul Laili, Yayuk Nurhidayatul Maulana, Arkan Maulidan, Khopid Novi Ernawati, Novi NOVIANA Rasyidi, Muharar Saputra, Satriawan Arya Siti Nurjannah Wati, Kurnia Zamroni