THE IMPACT OF INTERNAL CONTROL SYSTEMS, PUBLIC SECTOR ACCOUNTING, GOOD GOVERNANCE, AND FINANCIAL MANAGEMENT SUPERVISION ON SURABAYA CITY'S REGIONAL APPARATUS ORGANIZATIONS' PERFORMANCE

Abstrak

The purpose of this research is to look at how Surabaya City Government's local government entities perform in terms of public sector accounting, good governance, internal control systems, and financial management oversight. To gather data for this study, quantitative methods were used, and questionnaires were distributed to respondents working in the field of government finance management. The findings suggest that the performance of local government organizations can be significantly improved by implementing strong public sector accounting, solid governance standards, and efficient internal control systems. In addition, strict oversight of financial management can improve accountability and transparency, both of which can increase public trust in government. To achieve the best performance of regional apparatus organizations, the Surabaya City Government should continue to enhance its application of good governance principles and public sector accounting standards, as well as develop its internal control and supervision system. This research is believed to help build better financial management strategies and government regulations in the future. This study is expected to contribute to the scientific literature and serve as a reference for future research, as well as provide guidance to the Surabaya City Government on how to improve the performance of regional apparatus organizations by implementing public sector accounting and good governance principles.