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Asep Kurniawan
IAIN Syekh Nurjati Cirebon
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Journal : Jurnal Ilmiah Manajemen Kesatuan

 1 
Analyzing Transparent and Accountable Financial Management in West Bandung Regency Kurniawan, Asep; Solikin, Ikin
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3774

Abstract

Transparent and accountable governance requires effective internal control and quality financial information systems. The purpose of this study is to examine the effectiveness of internal control in West Bandung Regency, determine the quality of accounting information in the West Bandung Regency Local Government, and assess the level of effectiveness of accounting implementation in transparent and accountable governance in the West Bandung Regency Government. The research method used by the author generally employs a descriptive-analytical approach, which involves discussing, interpreting, and writing about the research object through data collection and processing activities, followed by data analysis and the drawing of general conclusions from the issues discussed. The research results indicate that the internal control system in the West Bandung Regency Government is categorised as good in terms of the control environment, risk analysis, and control activities conducted in 2020. The quality of financial information and communication in Bandung Barat Regency is relatively good in terms of communication and information indicators, as well as monitoring of current and expected cases. The implementation of financial management in Bandung Barat Regency is categorised as very good, as seen from the indicators of current and expected financial management conditions.
Co-Authors Abdurahman, Khairul Rizal Abdussalaam, Falaah Abikusna, R. Agus Achmad Fachri Agus Setiawan Agustin, Putri Leonita Alam Rahmatulloh Alwan, Hafid Amelia, Lita Andri Irawan Anis Rosyidah Anjilni, Ratih Qadarti Anton Irawan Aulia, Selvina Bahreisy, Afghani Mahmuda Bambang Widjajanta, Bambang Budiarti, Erika Mei Chartady, Rachmad Dermawan, Gisna Fauzian Desi Eri Kusumaningrum Dewi Yanti Liliana Dicky Yudhantaka, Mochamad Dinda Kadarwati Dini Destiani Siti Fatimah Djubaedi, Dedi Eka Yulianti Erlinda, Ida Evangalista, Leni Fachroni Arbi Murad Fatih, Muhammad Al Fauzan, Darisman Muhamad Ferdiansyah, Riki Firmansyah, Bambang Hadai Yani Fitri, Gina Hakim, Ibrahim Al Hamidah, Wanda Rizki Hasani, Aceng Herawati, Siti Hery Widijanto Hidayatullah, M. Fikri Holle, Mohammad H. I Ketut Sucita Icih, Icih Iik Muhamad Malik Matin Indah Umiyati INDRA HERMAWAN Indri Neforawati, Indri Isla, Ruby Jamaluddin Kadarwati, Dinda Kurjono, Kurjono Ludiya, Eka Lutfiah, Laily Marcheta, Noorlela Maria Agustin Maria Agustin Maulidi Putri, Zakiah Muhammad Yusup Mulyana, Aam Rachmat Mulyana, Helmi Mulyawati, Sindi Murad , Fachroni Arbi Murad, Fachroni Arbi Muspiroh, Novianti Mustofa Mustofa Musyaffa, Syifa Hana Nandang Budiman Nazier, Daeng M. Ngulya, Miftahul Nina Nurhasanah, Nina Noviar, Yan Nulhakim, Lukman Nur Antoni ET Nur Fauzi Soelaiman Nuraprianti, Desi NURINDAH NURINDAH Nurmansyah, Abdul Ahmad Hafidh Nurtjahjadi, Edi Panuntun, Tomy Raka Pasai, Muda Wali Samudra Prasetya, Eka Rima Prihatin Oktivasari Purnomo, Listiya Ike Rahim, Sucita Kencana Rasto, R. Rasto, Rasto Rasyiidin, Muhammad Yusuf Bagus Ratih Hurriyati Ratna Widya Iswara Ratna Widya Iswara, Ratna Widya Rini Mulyani Sari Rofi Rofaida Royhan, Royhan Saadiah, Ai Dina Samuel, Meilani Eliana Sarlina, Leni Sarroh, Lailatus Sendi, Cahyani Rizki Shabrina, Adhe Nayla Shidqi, Muhammad Husein Lisan Siam, Siam Sidiq, Ilham Sigarlaki, Faizal Fardhani Siti Hadijah, Hady Siti Maesyaroh, Siti solikin, ikin Sri Mulyati Sulastri, Heni Suryani, Delina Susinah Kuntadi Suwandi Suwandi Suwandi Syamsi Dwi Cahya Taha, Roshaiza Tantowi, Yusuf Ali Tarigan, Ita Augustina Tatang Tatang Herman, Tatang Teguh Kurniawan Tiar Busyeri, Azzam Tony Seno Aji Ulfah, Annisa Ulkarimah, Sopa Ultsa, Fachrudin Wahyudi, Ickhsanto Waluyo, Marcel Pesa Dwi Widia Febriana, Widia Yazid Bindar Yun Yun, Yun Zakiya, Ilma Zumaroh Zumaroh, Zumaroh