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All Journal Journal of Applied Accounting
Tetelepta, Johanis M.
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Economics, Econometrics & Finance

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Hubungan Sistem Pengendalian Internal dan Akuntabilitas Pengelolaan Keuangan pada Organisasi Perangkat Daerah Jawa Barat Talakua, Victor Amanusa; Tetelepta, Johanis M.
Journal of Applied Accounting Vol. 4 No. 2 (2025): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i2.1480

Abstract

This study aims to analyze the relationship between the internal control system and the accountability of financial management in Regional Apparatus Organizations of West Java Province. The research method uses a quantitative approach with a correlational design through the distribution of questionnaires to 98 respondents from 35 OPDs with budgets exceeding 50 billion rupiah. The data analysis technique uses descriptive statistics and simple linear regression with the assistance of SPSS version 26. The results of the study indicate that the implementation of the internal control system in West Java Province OPDs falls into the good category with an average score of 4.03, while the level of financial management accountability is also in the good category with an average score of 4.04.Hypothesis testing resulted in a calculated t-value of 14.762 with a significance of 0.000, proving that the internal control system has a positive and significant effect on financial management accountability. The coefficient of determination of 0.642 indicates that the internal control system is able to explain 64.2 percent of the variation in financial management accountability. This study concludes that improving the quality of the implementation of the internal control system will enhance the accountability of regional financial management, thus continuous strengthening of the five components of the internal control system is required, especially in the aspects of monitoring and risk assessment. Keywords: Internal Control System, Accountability, Regional Financial Management
Efektivitas Penerapan Standar Akuntansi Pemerintah tentang Transparansi Pelaporan Keuangan Desa: Pendekatan Pemodelan Persamaan Struktural Tetelepta, Johanis M.; Talakua, Victor Amanusa
Journal of Applied Accounting Vol. 4 No. 2 (2025): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i2.1481

Abstract

This study examines the effectiveness of implementing Government Accounting Standards on the transparency of village financial reporting using a Structural Equation Modeling approach involving 295 respondents from village governments in Bandung Regency and West Bandung. The analysis results indicate that human resource competence, internal control systems, information technology support, and leadership commitment significantly contribute to the effectiveness of implementing Government Accounting Standards, with an R-square value of 72.4 percent. The empirical findings confirm that the implementation of Government Accounting Standards has a positive and significant effect on the transparency of village financial reporting, mediated by improvements in the quality of financial reports.The structural model shows that the effectiveness of implementing Government Accounting Standards can explain 63.2 percent of the variation in village financial reporting transparency. Multi-group analysis reveals that village characteristics moderate the relationship between the implementation of Government Accounting Standards and transparency, while villages with higher fiscal capacity show a stronger effect. The practical implications of this study emphasize the urgency of enhancing village apparatus capacity through continuous training programs and providing adequate technological infrastructure to support the improvement of village financial management quality. Keywords: Government Accounting Standards, Financial Reporting Transparency, Structural Equation Modeling
Co-Authors Talakua, Victor Amanusa