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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 Al-Kharaj: Journal of Islamic Economic and Business 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 Majapahit Journal of Islamic Finance dan Management 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 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.
The Influence of Internally Generated Revenue and Capital Expenditure on Regional Financial Independence in Regencies/Cities of North Sumatra Province in 2019-2023 Manurung, Siska Triendent; Hendaris, R Budi
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.793

Abstract

This study analyzes fiscal dynamics at the subnational level by examining the relationship between internally generated revenue and capital expenditure and their implications for regional financial independence across regencies and municipalities in North Sumatra Province during the 2019–2023 period. Using a quantitative research design, the study relies on secondary fiscal data obtained from official financial balance reports published by the Ministry of Finance of the Republic of Indonesia. The empirical analysis is conducted using multiple linear regression after ensuring that all classical assumption requirements are satisfied. The findings indicate that internally generated revenue has a positive and statistically significant effect on regional financial independence, suggesting that stronger local revenue capacity enhances fiscal autonomy and reduces reliance on intergovernmental transfers. In contrast, capital expenditure shows a negative and significant relationship with regional financial independence, reflecting the long-term nature of returns from public investment in fixed assets and infrastructure. When examined simultaneously, both variables significantly explain variations in fiscal independence among local governments. These results highlight the importance of strengthening local revenue mobilization while improving the strategic allocation of capital spending. Achieving sustainable regional financial independence under a decentralized governance framework requires a balanced approach that aligns revenue generation with prudent expenditure management to support long-term regional development.
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.
The Influence of Human Resource Competency and Government Internal Control System on the Quality of Regional Asset Management with Organizational Commitment as a Moderating Variable (Survey on Regional Work Units of West Java Province) Nur Azizah, Mitha; Hendaris, R. Budi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5401

Abstract

The purpose of this study is to investigate the influence of human resource competency and the government’s internal control system on regional asset management quality within the West Java Provincial Government. The context of this research is based on the Report on the Examination Results of the Internal Control System and Compliance of the West Java Provincial Government for 2023, which states that the fixed asset management within the West Java Provincial Government is still inadequate due to over and under-recording of fixed asset values. This research uses a sample of 76 respondents taken from all Regional Work Units within the West Java Provincial Government. The testing was conducted using the SEM PLS method with the assistance of the SmartPLS 4 application. The study reveals that the quality of local asset management is significantly and favorably impacted by the internal control system and competency of human resources partially. However, the findings revealed that organizational commitment did not moderate the relationship between the quality of local asset management and either the government's internal control system or human resource competency.
The Influence of Tax Knowledge, the E-Samsat (Sapa Warga) Payment Program, and the Motor Vehicle Tax Amnesty Program on Motor Vehicle Taxpayer Compliance (Case Study at the PPPD Office of Sukabumi Region I Cibadak) Aryani, Ririn Sri; Hendaris, R. Budi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5464

Abstract

This study investigates how tax knowledge, the E-Samsat payment system (Sapa Warga), and vehicle tax amnesty programs influence taxpayer compliance among motor vehicle owners in the Sukabumi I Cibadak Regional Revenue Management Center. Using a quantitative approach, researchers surveyed 100 taxpayers and applied multiple linear regression for data analysis. The findings reveal that tax knowledge has positive and influential on taxpayer compliance, indicating that individuals with a stronger understanding of tax obligations, regulations, and sanctions usually take care of their taxes properly. Conversely, the E-Samsat payment system is uninfluential toward compliance levels, suggesting that digital convenience alone may not be sufficient without supporting factors such as public awareness, trust in the system, and adequate digital literacy. Meanwhile, Tax Amnesty Program has a beneficial and influential effect toward compliance levels. Despite the limited impact of E-Samsat as a standalone variable, simultaneous testing of all three predictors indicates a collective and influential on taxpayer compliance. The study concludes by emphasizing the need for a multi-branch strategy that integrates tax education, effective digital service dissemination, and incentive-based policies.
The Influence of the Effectiveness of Local Revenue and Regional Expenditure Management on Regional Financial Independence with Economic Growth as a Moderating Variable (Study on Regencies/Cities in West Java Province for the 2020-2024 Period) Repia Nirmala Putri; Raden Budi Hendaris
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9533

Abstract

This article's main goal is to investigate how well local revenue works and how regional spending is managed, and how they affect financial independence in West Java's local areas, also considering how economic growth plays a moderating role in the regencies and cities. This research focuses on the 27 local governments, including regencies and cities, within West Java Province, covering a period from 2020 through 2024. This research uses a numerical method, specifically multiple linear regression, using information already gathered from sources such as the Budget Execution Report, the Statistics Indonesia, and West Java Open Data. The research indicates that when local revenue performs well, it greatly helps regional financial independence. However, the way regional spending is handled does not seem to affect financial independence in any noticeable way. The implication of this is that despite efforts to manage regional spending, it hasn't yet directly boosted the regions' financial independence. Moreover, the rate of economic growth does not change this connection, meaning it neither strengthens nor weakens it. The study points out that making local revenue work well is the most important thing for boosting financial independence for local governments in West Java.
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 Manurung, Siska Triendent Muhammad Anggionaldi Nur Azizah, Mitha Pramesti, Nuru Nisa Putri Handayani Putri, Aurrel Azalea Cesarena Rahayu, Yunita Sri Rahmawati, Rahmawati Rakhmat Siraz Rendi Kusuma Natita Repia Nirmala Putri Reza Firmansyah Ajhari Romli Romli, Romli Sastradipraja, Usman Siraz, Rahmat Sofia Windiarti Syakira Gusmi Manika Tathya Pradipta Vina Putriani Nursalin Yayang Fitriani