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All Journal Trikonomika: Jurnal Ekonomi Jurnal Riset Akuntansi Kontemporer Research Trend in Technology and Management Journal of Creative Power and Ambition (JCPA)
Elvira Zeyn
Universitas Pasundan
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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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.
Information Digitalization, Budget Participation, And Apparatus Competence On Village Fund Accountability Elvira Zeyn; Glen Lazwardi Qurba; Ridwan Ridwan; Haris Resmawan
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

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Village fund management in Indonesia faces persistent challenges related to transparency and accountability, with corruption in the village fund sector amounting to IDR 233 billion across 154 cases in 2021 alone. This study aims to examine the influence of information digitalization, budget participation, and village apparatus competence on the accountability of village fund management in Padalarang District, West Bandung Regency. A quantitative approach was employed, using primary data collected through structured questionnaires distributed to 81 village officials and community members involved in village fund management across ten villages. Multiple linear regression analysis was conducted using SPSS. The results indicate that information digitalization, budget participation, and village apparatus competence each exert a positive and significant effect on accountability, both individually and simultaneously. Budget participation contributes the largest partial effect at 31.7%, followed by information digitalization at 21.7%, and village apparatus competence at 13.9%. Collectively, the three variables explain 67.3% of the variance in accountability. These findings lend empirical support to the Technology Acceptance Model, Participatory Budgeting Theory, and Human Capital Theory in the context of village-level governance. The study contributes a multi-factor empirical framework to the literature on village fund accountability and recommends that village governments prioritize genuine community participation throughout the budget cycle, strengthen digital infrastructure, and enhance apparatus competence through regular training and equitable compensation
Factors Affecting the Quality of Local Government Financial Reports in Cimahi City Elvira Zeyn; Arifah Ashariya
Research Trend in Technology and Management Vol. 4 No. 2 (2026): Research Trend in Technology and Management (on progres)
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/zek42w37

Abstract

Although Cimahi City has received thirteen consecutive Unqualified Opinions (WTP) from the Audit Board of Indonesia (BPK RI) for its local government financial reports, BPK audits have still identified internal-control weaknesses and compliance issues, indicating that a WTP opinion alone does not fully capture financial reporting quality. This study examines the effect of regional financial management accountability, human resource competence, and legislative compliance on the quality of local government financial reports at Cimahi City Regional Apparatus. A quantitative approach with a descriptive and verificative method was used. Primary data were collected through questionnaires distributed to 90 respondents (heads/secretaries, treasurers, and financial staff) selected using purposive sampling. Data were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis, with hypothesis testing conducted through t-tests and F-tests using IBM SPSS Statistics. The results show that accountability, human resource competence, and legislative compliance each have a significant positive effect on financial report quality, contributing 37.7%, 13.2%, and 35.9% respectively, and simultaneously explain 86.7% of the variance in financial report quality. These findings confirm that strengthening accountability, competence, and regulatory compliance can substantially improve reporting quality. This study contributes to agency, human capital, and compliance theory in the public-sector accounting context and offers practical implications for local governments seeking to improve financial reporting quality.
THE EFFECT OF GOOD GOVERNANCE IMPLEMENTATION AND HUMAN RESOURCE COMPETENCE ON FRAUD PREVENTION Elvira Zeyn; 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 Arifah Ashariya Farhah Fadhilah Yunus Farhah Fadhilah Yunus Glen Lazwardi Qurba Haris Resmawan Nia Nuraeni Ridwan Ridwan