The impact of public sector accounting implementation and internal supervision on the performance of government institutions

Rian Pratikto Hidayatulloh (Accounting Study Program, Faculty of Economics, Universitas Islam Al-Azhar Mataram, Mataram, West Nusa Tenggara, 83351)
Novi Ernawati (Chemistry Education Study Program, Faculty of Mathematics and Natural Sciences Education, Institut Keguruan dan Ilmu Pendidikan Mataram, Mataram, West Nusa Tenggara, 83125)
Bayu Karunia Putra (Master of Law Study Program, Graduate School, Universitas Muhammadiyah Mataram, Mataram, West Nusa Tenggara, 83115)
M. Ulul Azmi (Master of Islamic Religious Study Program, Graduate School, Universitas Al-Amien Prenduan, Sumenep, East Java, 69465)
Kurnia Wati (Islamic Religious Education Study Program, Faculty of Tarbiyah and Teacher Training, Universitas Islam Negeri Mataram, Mataram, West Nusa Tenggara, 83114)

Journal of Economic Resilience and Sustainable Development
Vol. 2 No. 2: (August) 2025

Background: This study aims to analyze the influence of public sector accounting implementation and internal control on the performance of government agencies at the Office of the Ministry of Religious Affairs in East Lombok Regency. Methods: This research adopts a correlational design with a quantitative approach. The data were gathered through surveys, interviews, and document analysis. The data were analyzed using multiple linear regression, involving two independent variables public sector accounting (X1) and internal control and one dependent variable, namely government agency performance (Y). Findings: Based on the data analysis and discussion, the findings are as follows: Public sector accounting has a significant positive impact on agency performance, as evidenced by a t-test significance value of 0.008 (p < 0.05). Internal control also shows a significant positive effect, with a t-test significance value of 0.000 (p < 0.05). Collectively, public sector accounting and internal control have a significant influence on agency performance, as indicated by an F-test significance value of 0.000 (p < 0.05). Conclusion: The study indicates that public sector accounting and internal control together contribute 35.2% to the performance of government agencies at the Office of the Ministry of Religious Affairs in East Lombok Regency. The remaining 64.8% is attributed to other factors not explored in this research. Novelty/Originality of this article: This study shows that the simultaneous application of public sector accounting and internal control significantly influences the performance of government agencies, particularly in the context of the Ministry of Religious Affairs in regions where research has rarely been conducted.