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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Dinasti International Journal of Management Science Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Akuntansi'45 Innovative: Journal Of Social Science Research Journal of Economics and Management Scienties Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi Berbakti
R.Budi Hendaris
Prodi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Jenderal Achmad Yani
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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The Effect of Government Accounting Standards Understanding, Human Resource Competence, and Accounting Information Systems on Financial Reporting Quality in the Bandung City Government Fatimah, Karima Islahia; Hendaris, Budi
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.393

Abstract

This research applies a quantitative causal–associative design to investigate how Public Sector Accounting Framework knowledge, Public Sector Personnel Capability, and the utilization of accounting information systems relate to the quality of financial reports in the Bandung City Government. Data were gathered primarily through questionnaire distribution, supported by interviews to enrich the analysis. The study involved 124 respondents representing financial management units within the Bandung City Government. Data processing and hypothesis testing were performed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The empirical results show that, individually, Public Sector Accounting Framework knowledge and Public Sector Personnel Capability have a significant influence on financial reporting quality, whereas the accounting information system variable does not exhibit a significant standalone effect. In contrast, the simultaneous analysis confirms that all explanatory variables jointly affect the quality of financial reports. Moreover, the findings provide practical implications for assessing the institutional readiness of the Bandung City Government in anticipating future developments in financial reporting regulations.
Pengaruh Transparansi, Akuntabilitas,, Partisipasi, Terhadap Kinerja Pengelolaan Dana Desa di Kecamatan Kutawaringin Kabupaten Bandung Syakira Gusmi Manika; R. Budi Hendaris
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9393

Abstract

This research aims to analyze the influence of Transparency, accountability, and participation on the performance of village fund management in villages in Kutawaringin District, Bandung Regency. The number of samples taken in this research was 55 village officials divided into 11 villages in Kutawaringin District, namely Buninagara, Cibodas, Cilame, Gajah Mekar, Jatisari, Jelegong, Kopo, Kutawaringin, Padasuka, Pameuntasan, Sukamulya. This research uses multiple linear regression data analysis methods. The results of the research indicate that partially transparency and accountability do not have a significant effect on the performance of village fund management, while participation has a positive and significant effect on the performance of village fund management. Simultaneously transparency, accountability, participation have a significant effect on village fund management in Kutawaringin District Village, Bandung Regency. The implications of this research indicate that active community participation contributes significantly more to the success of village fund management than simply implementing transparency and accountability. These findings emphasize the importance of a participatory approach at every stage of village fund management, from planning and implementation to evaluation of development programs. Therefore, village governments are advised to prioritize comprehensive community involvement to create more effective, responsive, and sustainable village fund management.
Pengaruh Kompetensi Aparatur dan Pemanfaatan Teknologi Terhadap Kualitas Laporan Keuangan Desa Di Kecamatan Purwadadi Vina Putriani Nursalin; R. Budi Hendaris
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9394

Abstract

This study aims to determine the effect of apparatus competence and technology utilization on the quality of village financial reports in Purwadadi District both partially and simultaneously. This type of research is quantitative with a total of 36 respondents with purposive sampling technique. Then the data collection technique uses library research and field research, and the data analysis technique uses descriptive and associative methods. The data analysis technique used is multiple linear regression analysis using IBM SPSS Statistics 27 software. The test results show that partially, the competence of the apparatus does not have a significant effect on the quality of village financial reports in Purwadadi District, while the use of technology has a significant effect on the quality of village financial reports in Purwadadi District. However, when viewed simultaneously, the competence of the apparatus and the use of technology have a significant effect on the quality of Village financial reports in Purwadadi District. the results of this study are expected to provide encouragement to further optimize the use of technology in the preparation of financial reports. In addition, although the competence of the apparatus does not have a significant effect partially, increasing competence is still important in the long term in order to keep up with technological developments and village financial administration systems and also become a reference for similar studies in other regions that have similar characteristics.
Pengaruh Penerapan Good Governance, Pemahaman Standar Akuntansi Pemerintahan terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Karawang Jennifer Carolina Golung; R. Budi Hendaris
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i11.9522

Abstract

The quality of local government financial reports is a key indicator of the accountability of public financial management. Although the Karawang Regency Government routinely receives an Unqualified Opinion (WTP), this opinion is often accompanied by an Explanatory Paragraph (WTP-DPP), which indicates significant audit findings from the Supreme Audit Agency (BPK). These audit findings indicate that there are still inconsistencies in good governance practices and weaknesses in understanding Government Accounting Standards (SAP). This study aims to analyse the influence of the implementation of good governance and understanding of Government Accounting Standards (SAP) on the quality of financial reports in the Karawang Regency Government. The research method used is quantitative research. The data was collected through a questionnaire. The target population consists of 22 Local Government Agencies (OPD) with a sample size of 44 respondents. The sampling approach used is saturated sampling. Data analysis was conducted using IBM SPSS version 27. The results of the analysis indicate that the implementation of good governance has a significant partial effect on the quality of financial reports. Similarly, understanding of Government Accounting Standards has a significant partial effect on the quality of financial reports. Simultaneously, these two variables contribute 62.8% to the quality of financial statements, while the remaining 37.2% is influenced by other factors not explained in this study.
Co-Authors Ali Rahman Reza Zaputra Aprilia, Dilla Aryani, Ririn Sri Dwi Indah Lestari Farah Agustina Insani Fatimah, Karima Islahia Fitriani, Putri Desya Ifan Wicaksana Siregar Ignasius Christian Heryanto Intan Rahayu Jennifer Carolina Golung LAYESI , Anggun Muhammad Anggionaldi Nur Azizah, Mitha Pramesti, Nuru Nisa Putri Handayani Putri, Aurrel Azalea Cesarena Rahayu, Yunita Sri Rahmawati, Rahmawati Rakhmat Siraz Rendi Kusuma Natita Reza Firmansyah Ajhari Romli Romli, Romli Sastradipraja, Usman Siraz, Rahmat Sofia Windiarti Syakira Gusmi Manika Tathya Pradipta Vina Putriani Nursalin Yayang Fitriani