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THE EFFECT OF THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, ACCOUNTING INFORMATION SYSTEMS, AND INTERNAL CONTROL ON THE QUALITY OF FINANCIAL STATEMENTS AT THE REGIONAL FINANCIAL AND ASSET MANAGEMENT AGENCY

Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) · Vol. 8 No. 2 (2026) · hlm. 200–223

DOI
10.15575/aksy.v8i2.56380
ISSN
2655-9420
Terbit
2026-07-31
Penerbit
UIN Sunan Gunung Djati Bandung
Bahasa
eng
Lisensi
creativecommons.org/licenses/by-sa/4.0

Abstrak

This study aims to examine the effect of implementing Government Accounting Standards (GAS), Accounting Information Systems (AIS), and Internal Control Systems (ICS) on the quality of financial statements at the Regional Financial and Asset Management Agency of Labuhanbatu Regency. The study employed a quantitative approach with an explanatory research design. The sample consisted of 35 employees selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics version 29. The findings reveal that the implementation of Government Accounting Standards, Accounting Information Systems, and Internal Control Systems has a positive and significant effect, both individually and simultaneously, on the quality of financial statements. Among the three independent variables, the Accounting Information System exerts the strongest influence, while collectively the three variables explain 49.0% of the variance in financial reporting quality. These findings indicate that improving the quality of local government financial statements requires integrating compliance with government accounting standards, optimizing accounting information systems, and strengthening internal control systems. This study contributes empirically to the public sector accounting literature. It provides practical insights for local governments in formulating policies to enhance the quality of Local Government Financial Statements through digital transformation and strengthened financial governance.

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  • Indonesia University of Education
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Rekan penulisOrganisasiArtikel bersama
Yenni Samri Juliati NasutionAfiliasi tidak diketahui2
Rifdah Nur HusnaAfiliasi tidak diketahui1
Audi FazhillahAfiliasi tidak diketahui1
Julita JulitaIndonesia University of Education1
Rahmat Daim HarahapAfiliasi tidak diketahui1
Kusmilawaty KusmilawatyAfiliasi tidak diketahui1
Bella NurhudianiAfiliasi tidak diketahui1
Aqwa Naser DaulayAfiliasi tidak diketahui1
Aurensia AnantiAfiliasi tidak diketahui1
Nurbaiti NurbaitiAfiliasi tidak diketahui1
Mira HandaniAfiliasi tidak diketahui1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.uinsgd.ac.id/index.php/aksy/oai, pertama di-harvest 7 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">THE EFFECT OF THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, ACCOUNTING INFORMATION SYSTEMS, AND INTERNAL CONTROL ON THE QUALITY OF FINANCIAL STATEMENTS AT THE REGIONAL FINANCIAL AND ASSET MANAGEMENT AGENCY</dc:title>
	<dc:creator>Nasution, Rahmi Hidayah</dc:creator>
	<dc:creator>Syafina, Laylan</dc:creator>
	<dc:creator>Harmain, Hendra</dc:creator>
	<dc:subject xml:lang="en-US">Accounting Information System</dc:subject>
	<dc:subject xml:lang="en-US">Financial Reporting Quality</dc:subject>
	<dc:subject xml:lang="en-US">Internal Control System</dc:subject>
	<dc:subject xml:lang="en-US">Local Government</dc:subject>
	<dc:description xml:lang="en-US">This study aims to examine the effect of implementing Government Accounting Standards (GAS), Accounting Information Systems (AIS), and Internal Control Systems (ICS) on the quality of financial statements at the Regional Financial and Asset Management Agency of Labuhanbatu Regency. The study employed a quantitative approach with an explanatory research design. The sample consisted of 35 employees selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics version 29. The findings reveal that the implementation of Government Accounting Standards, Accounting Information Systems, and Internal Control Systems has a positive and significant effect, both individually and simultaneously, on the quality of financial statements. Among the three independent variables, the Accounting Information System exerts the strongest influence, while collectively the three variables explain 49.0% of the variance in financial reporting quality. These findings indicate that improving the quality of local government financial statements requires integrating compliance with government accounting standards, optimizing accounting information systems, and strengthening internal control systems. This study contributes empirically to the public sector accounting literature. It provides practical insights for local governments in formulating policies to enhance the quality of Local Government Financial Statements through digital transformation and strengthened financial governance.</dc:description>
	<dc:publisher xml:lang="en-US">UIN Sunan Gunung Djati Bandung</dc:publisher>
	<dc:date>2026-07-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.uinsgd.ac.id/index.php/aksy/article/view/56380</dc:identifier>
	<dc:identifier>10.15575/aksy.v8i2.56380</dc:identifier>
	<dc:source xml:lang="en-US">Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY); Vol. 8 No. 2 (2026): Jurnal Ilmu Akuntansi dan Bisnis Syariah; 200-223</dc:source>
	<dc:source>2655-9420</dc:source>
	<dc:source>10.15575/aksy.v8i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.uinsgd.ac.id/index.php/aksy/article/view/56380/16887</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2026 Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY)</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>