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All Journal Trikonomika: Jurnal Ekonomi Jurnal Riset Akuntansi Kontemporer
Elvira Zeyn
Universitas Pasundan, Indonesia
Economics, Econometrics & Finance

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Pengaruh Penerapan Good Governance dan Standar Akuntansi Pemerintahan terhadap Akuntabilitas Keuangan Zeyn, Elvira
Jurnal Trikonomika Vol 10, No 1 (2011): Edisi Juni 2011
Publisher : Jurnal Trikonomika

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Abstract

Financial reporting play a mayor role in fulfilling government’s duty to be publicly accountable in a democratic society. Government accounting shall be performed according to generally accepted accounting practice. The purpose of this study are to analyze the influence of implementation good governance, accounting standards of government to financial accountability. The research method used were desciptive and verificativ. Analysis method used the multiple regression with the primary data. The data collected from survei toward the head of SKPD in Kabupaten Sukamara, Central Kalimantan. The results of study show that implementation good governance have not significant influence the financial accountability; implementation accounting standards of government significantly influence the financial accountability.
THE EFFECT OF BUDGETING PARTICIPATION AND ORGANIZATIONAL COMMITMENT ON THE PERFORMANCE OF LOCAL GOVERNMENT INSTITUTIONS Elvira Zeyn; Nia Nuraeni
JRAK Vol 15 No 1 (2023): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i1.7105

Abstract

The study aims at determining the effect of budgetary participation and organizational commitment on the performance of local government institutions in Subang District SKPD. The sampling technique used was a survey method with a descriptive and verification approach with a type of questionnaire distributed to 27 SKPD in Subang Regency. Participation in budgeting had a significant effect on the performance of local government institutions while organizational commitment also had a significant effect on the performance of local government institutions in the SKPD of Subang Regency Government.
THE EFFECT OF GOOD GOVERNANCE IMPLEMENTATION AND HUMAN RESOURCE COMPETENCE ON FRAUD PREVENTION Zeyn, Elvira; Farhah Fadhilah Yunus, Farhah Fadhilah Yunus
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.22077

Abstract

Fraud prevention in Bandung’s local government agencies remains challenging despite the implementation of good governance. Ongoing fraud cases suggest weak oversight. Although human resource competence supports effective governance, its role in fraud prevention remains insufficiently studied. This study aims at examining the influence of good governance implementation and human resource competency on fraud prevention in the OPD of Bandung City. Using a quantitative approach, the research evaluated how these factors contributed to creating a transparent, accountable, and fraud-free work environment while identifying other relevant influencing variables. The study’s findings indicated that the implementation of good governance and human resource competence played a crucial role in preventing fraud.
Co-Authors Farhah Fadhilah Yunus, Farhah Fadhilah Yunus Nia Nuraeni