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All Journal Jurnal Kolaborasi Akademika Indonesian Journal of Taxation and Accounting
Eliana
Sekolah Tinggi Ilmu Ekonomi Sabang, Indonesia
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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The Impact of Internal Control, Good Governance, and Organizational Commitment on Institutional Performance Eliana; Ainul Ridha; Farah Ivana
Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i1.514

Abstract

Purpose –This study investigates the impact of internal control, good governance, and organizational commitment on institutional performance at the Regional Financial Management Agency (BPKD) of Aceh Besar. It aims to understand how these factors influence public sector performance, focusing on local government financial management in Indonesia.Methods –A quantitative survey was conducted with 93 employees at BPKD Aceh Besar. Descriptive statistics and regression analysis were used to examine the relationships between the three factors and institutional performance.Findings –Internal control (3.94), good governance (3.91), and organizational commitment (3.88) were found to positively impact institutional performance (3.92). Internal control, particularly risk identification and fraud prevention, was the most influential factor. Organizational commitment, though strong, showed potential for improvement in employee comfort.Research Implications –The findings highlight the need for local government agencies to strengthen internal control systems, enhance governance practices, and foster employee commitment. Future research should explore causal relationships and consider external factors like leadership styles.Originality –This study integrates key organizational factors to assess their combined impact on public sector performance, offering valuable insights into local government management in Indonesia.
Optimalisasi Biaya Program Terintegrasi Melalui Akuntansi Manajemen: Studi Kasus Pada Smart Islamic Cultural Community Di Kampung Melayu Modern Eliana; Setiawan; Muhammad Lukman Baihaqi Alfakihuddin; Rudy Fachruddin; Indra Kesuma
Jurnal Kolaborasi Akademika Vol. 3 No. 2 (2026): JKA
Publisher : Bansigom Na Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64826/jka.v3i2.247

Abstract

Kampung Bharu is a Malay-Islamic enclave in the heart of a metropolitan area undergoing significant transformation, where traditional values interact with the demands of modernity. An integrated programme encompassing social, religious, cultural and economic activities requires efficient cost management to ensure its sustainability. The method employed was a literature review, examining academic sources relating to management accounting, Activity-Based Costing (ABC), and the cost management of integrated programmes. The research findings indicate that the application of ABC is capable of accurately identifying cost drivers and allocating resources more efficiently across each component of the community programme. The integration of ABC with Lean Accounting and Time-Driven Activity-Based Costing has proven effective in identifying idle capacity, reducing waste, and improving the operational efficiency of the programmes. This research contributes to the development of an adaptive cost management model for culture- and religion-based communities in urban areas that run integrated programmes
Co-Authors Ainul Ridha Farah Ivana Indra Kesuma Muhammad Lukman Baihaqi Alfakihuddin Rudy Fachruddin Setiawan