eprintid: 137020 rev_number: 78 eprint_status: archive userid: 217314 dir: disk0/00/13/70/20 datestamp: 2025-09-11 04:32:59 lastmod: 2025-09-25 02:32:06 status_changed: 2025-09-11 04:32:59 type: thesis metadata_visibility: show creators_name: Mochammad Reza Fadli, - creators_name: Nono Supriatna, - creators_name: Arim Nasim, - creators_nim: NIM2107025 creators_nim: NIDN0005046106 creators_nim: NIDN0027036903 creators_id: rezafadli15@upi.edu creators_id: nonoaku@upi.edu creators_id: arim.nasim@upi.edu contributors_type: http://www.loc.gov/loc.terms/relators/THS contributors_type: http://www.loc.gov/loc.terms/relators/THS contributors_name: Nono Supriatna, - contributors_name: Arim Nasim, - contributors_nidn: NIDN0005046106 contributors_nidn: NIDN0027036903 contributors_id: nonoaku@upi.edu contributors_id: arim.nasim@upi.edu title: PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) DAN PENERAPAN GOOD GOVERNANCE TERHADAP AKUNTABILITAS KEUANGAN (Studi Empiris Pada Pemerintahan Kota Bekasi) ispublished: pub subjects: HF5601 divisions: AK full_text_status: restricted keywords: Sistem Akuntansi Keuangan Daerah, Good Governance, Akuntabilitas Keuangan Regional Financial Accounting System, Good Governance, Financial Accountability note: https://scholar.google.com/citations?user=oLDs9PUAAAAJ&hl=id SINTA ID : 0005046106 SINTA ID : 0027036903 abstract: Penelitian ini bertujuan untuk menganalisis Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah dan Penerapan Good Governance terhadap Akuntabilitas Keuangan pada Satuan Perangkat Kerja Daerah Pemerintahan Kota Bekasi. Penelitian ini menggunakan metode deskriptif dengan teknik analisa data Smart Partial Least Square (PLS) versi 4 dengan pendekatan kuantitatif. Populasi sekaligus Sampel penelitian terdiri dari Populasi sekaligus sampel dari penelitian ini adalah pegawai SKPD Kota Bekasi yang berjumlah 30 pegawai yang lebih lanjut ditentukan dengan menggunakan metode convenience sampling. Hasil penelitian menunjukkan bahwa Sistem Akuntansi Keuangan Daerah tidak berpengaruh signifikan terhadap Akuntabilitas Keuangan, sedangkan Good Governance berpengaruh signifikan terhadap Akuntabilitas Keuangan. Secara simultan, kedua variabel berpengaruh terhadap Akuntabilitas Keuangan. Kata Kunci: Sistem Akuntansi Keuangan Daerah, Good Goernance, Akuntabilitas Keuangan This study aims to analyze the effect of the implementation of the Regional Financial Accounting System (SAKD) and the implementation of Good Governance on Financial Accountability in the Regional Work Units (SKPD) of the Bekasi City Government. The research method used is descriptive with a quantitative approach. Data analysis was conducted using Smart Partial Least Square (PLS) version 4. The population as well as the sample of this study consisted of 30 employees of SKPD Bekasi City, determined using the convenience sampling method. The results of the study show that the Regional Financial Accounting System variable has no significant effect on Financial Accountability. On the other hand, the Good Governance variable has a significant effect on Financial Accountability. Simultaneously, both variables influence Financial Accountability. Keywords: Regional Financial Accounting System, Good Governance, Financial Accountability date: 2025-08-21 date_type: published institution: Universitas Pendidikan Indonesia department: KODEPRODI62201#Akuntansi_S1 thesis_type: other thesis_name: other official_url: http://repository.upi.edu related_url_url: http://perpustakaan.upi.edu related_url_type: org citation: Mochammad Reza Fadli, - and Nono Supriatna, - and Arim Nasim, - (2025) PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) DAN PENERAPAN GOOD GOVERNANCE TERHADAP AKUNTABILITAS KEUANGAN (Studi Empiris Pada Pemerintahan Kota Bekasi). S1 thesis, Universitas Pendidikan Indonesia. document_url: http://repository.upi.edu/137020/8/S_PEA_2107025_Title.pdf document_url: http://repository.upi.edu/137020/9/S_PEA_2107025_Chapter1.pdf document_url: http://repository.upi.edu/137020/10/S_PEA_2107025_Chapter2.pdf document_url: http://repository.upi.edu/137020/11/S_PEA_2107025_Chapter3.pdf document_url: http://repository.upi.edu/137020/12/S_PEA_2107025_Chapter4.pdf document_url: http://repository.upi.edu/137020/13/S_PEA_2107025_Chapter5.pdf document_url: http://repository.upi.edu/137020/14/S_PEA_2107025_Appendix.pdf