Pengaruh Penerapan Standar Akuntansi Pemerintah dan Efektivitas Sistem Pengendalian Internal Terhadap Kualitas Kinerja Aparatur Daerah: Studi Kasus BPKD Aceh Barat.

Rozahtul Jannah
Fatmayanti Fatmayanti

Jurnal Ilmiah Ekonomi Terpadu
Vol 5, No 2 (2025): JURNAL ILMIAH EKONOMI TERPADU

This study examines the effect of Government Accounting Standards (SAP) implementation and the effectiveness of the Internal Control System (ICS) on the quality of local government performance at the Regional Financial Management Agency (BPKD) of West Aceh. The study addresses issues of non-compliance with accounting procedures, weak internal controls, and financial irregularities that may affect organizational performance. Data were analyzed using multiple linear regression. The results indicate that the implementation of Government Accounting Standards has a significant positive effect on performance quality (sig. = 0.000 < 0.05), while the effectiveness of the Internal Control System has no significant partial effect (sig. = 0.331 > 0.05). However, both variables jointly have a significant effect on performance quality. The findings suggest that strengthening compliance with Government Accounting Standards is essential for improving local government performance. Future research is recommended to include additional variables, such as human resource competence and leadership style, to provide a more comprehensive understanding of factors influencing local government performance.