Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Contemporary Journal on Business and Accounting
Sufiati Sufiati
Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE EFFECT OF REGIONAL FINANCIAL ACCOUNTING SYSTEM AND INTERNAL CONTROL SYSTEM ON FINANCIAL PERFORMANCE OF MAKASSAR CITY GOVERNMENT Abdul Rival; Marwah Yusuf; Sufiati Sufiati
Contemporary Journal on Business and Accounting Vol 2 No 2 (2022): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (555.876 KB) | DOI: 10.58792/cjba.v2i2.27

Abstract

Purpose – This study aims to determine the effect of the regional financial accounting system and internal control system on the financial performance of the Makassar city government. Design/methodology/approach – Methods of data analysis using multiple linear regression analysis method. Findings – The results showed that the regional financial accounting system and internal control system simultaneously had a positive and significant effect on the financial performance of the Makassar city government, the regional financial accounting system partially had a positive and significant effect on the Makassar city government's financial performance, and the internal control system partially had a positive effect. and significant to the financial performance of the Makassar city government. Originality – The population in this study were all regional organizations totaling 52 OPD. Keywords: Regional Financial Accounting System, Internal Control System, Government Financial Performance Paper Type Research Result
Co-Authors Abdul Rival Marwah Yusuf