The Influence of Organizational Culture on Implementation of Good Governance in Improving Financial Information Systems Quality at the Regional Revenue Agency of West Java Province
Keywords:
Organizational Culture, Implementation of Good Governance, West Java Province Regional Revenue Agency, Samsat.Abstract
Organizational culture is important in the successful implementation of good governance. This study aimed to determine the influence of organizational culture on the implementation of good governance in Improving the Quality of Financial Information Systems. The research sample was 126 people spread across four representative districts/cities (One-stop Administrative System) and the West Java Province Regional Revenue Agency The results of the study indicated that there was a positive and significant influence of organizational culture on the implementation of good governance and impact to the quality of the financial information system in the West Java Province Regional Revenue Agency. The conclusion of the study indicates that there is a significant positive influence between organizational culture and the implementation of good governance at the Regional Revenue Agency of West Java Province. This is in accordance with the results of the descriptive analysis, which shows that organizational culture, in general, gets a good rating, as well as the implementation of good governance gets a good rating. It means that good organizational culture will have an impact on the implementation of good governance as well.
References
Abdalla, W., Suresh, S., & Renukappa, S. (2020). Managing knowledge in the context of smart cities: An organizational cultural perspective. Journal of Entrepreneurship, Management and Innovation, 16(4), 1–21.
Alim, Darwanis, & Bakar, U. A. (2012). Pengaruh Penerapan Good Governance dan Standar Akuntansi Pemerintahan terhadap Kualitas Informasi Keuangan SKPD Di Kota Banda Aceh. Jurnal Akuntansi, 2302, 164.
Alvesson, M. (1999). Concepts of organizational culture and presumed links to efficiency. Omega, Elsevier, 17(4), 323–333.
Anggraini, P. K., Septyarini, E., & Purnamarini, T. R. (2024). Pengaruh Motivasi Intrinsik, Budaya Organisasi, Dan Work Life Balance Terhadap Organizational Citizenship Behavior (Ocb). Jurnal Manajemen Terapan Dan Keuangan, 13(02), 532–540.
Azwari, P.C., Nazaina, Barkah, Q., Nuraliati, A. Taufik A, Rizki, M. Mulyani, N. (2023). Organizational Culture, Financial Reporting Quality, And Good Governance : Evidence From Islamic Financial Institutions. Corporate Governance and Organizational Review, 7(3), 131–143.
Bahri, M. S. (2018). Pengaruh Kepemimpinan, Lingkungan Kerja, Budaya Organisasi dan Motivasi Terhadap Kepuasan Kerja Yang Berimplikasi Terhadap Kinerja. Jakad Publishing.
Bambang Jatmiko, S. N. A. (2021). The Influence of The Internal Control System, Organozational Culture, Leadership Style, And Regional Financial Management System On The Implementation Of Good Governance. International Conference On Sustainable Innovation Track Accounting And Management Science, 178–184.
Barat, H. B. P. D. P. J. (2023). Ridwan Kamil Apresiasi Kinerja Bapenda Jabar Tren Pendapatan Meningkat. https://bapenda.jabarprov.go.id/2023/05/07/ridwan-kamil-apresiasi-kinerja-bapenda-%09jabar-tren-pendapatan-meningkat/
Brooks, I. (2006). Organizational Behavior: Individuals, Groups and Organization. Pearson Education Limited.
Chalmers R, Marras A, B. G. (2025). Organizational Culture. https://www.ncbi.nlm.nih.gov/books/NBK560543/
Deal, T. E., & Kennedy, A. A. (2000). Corporate cultures: The rites and rituals of corporate life. Perseus Books.
Denison, D. R., & Mishra, A. K. (1995). Toward a theory of organizational culture and effectiveness. Organization Science, 6(2), 204–223.
Denison, D., Nieminen, L., & Kotrba, L. (2012). Diagnosing organizational cultures: A conceptual and empirical review of culture effectiveness surveys. European Journal of Work and Organizational Psychology, 23(1), 145–161.
Denison, D. R., Mishra, A. K., Science, O., & Apr, N. M. (2015). Toward a theory of organizational culture and effectiveness toward a theory of organizational culture and effectiveness. Organization Science, 6(2), 204–223.
Deshpande, R., & Webster, F. E. (1989). Organizational culture and marketing: Defining the research agenda. Journal of Marketing, 53(1), 3–15.
Elena Parmelli, Gerd Flodgren, Fiona Beyer, Nick Baillie, M. E. S. & M. P. E. (2011). The effectiveness of strategies to change organisational culture to improve healthcare performance: a systematic review. Implementation Science, 6(33), 1–8.
Fahmi, I. (2016). Manajemen Sumber Daya Manusia: Teori dan Aplikasi. Alfabeta.
Ghozali, I. (2014). Structural Equation Modeling, Metode Alternatif dengan Partial Least Square (PLS) Edisi 4. Badan Penerbit Universitas Diponegoro.
Hair, J. F. (2010). Multivariate data analysis (seventh edition). Prentice-Hall.
Handayani, F.A., Nur, M. I. (2019). Implementasi Good Governance di Indonesia. Publica : Jurnal Pemikiran Administrasi Negara, 11(1), 1–11.
Hari sulaksono. (2019). Budaya organisasi dan kinerja. Deepublish.
Hosana, A.T., Rispantyo, Widarma, B. (2022). Pengaruh Good Governance Terhadap Kualitas Laporan Keuangan Dengan Sistem Pengendalian Internal Sebagai Pemoderasi (Studi Kasus Pada Aparatur Organisasi Perangkat Daerah Kab. Karanganyar). Jurnal Akuntansi Dan Sistem Teknologi Informasi, 16.
Indrasari, J.M, I. (2023). Pengaruh Budaya Organisasi, Sistem Pengendalian Internal dan Teknologi Informasi Terhadap Kualitas Laporan Keuangan. Jurnal Jebaku, 3(1), 27–38.
Iskamto, D. (2023). Organizational Culture and Its Impact on Employee Performance. International Journal of Management and Digital Business, 2(1), 47–55.
Ismail M. Romi. (2011). Organizational Culture Impact on Information Systems Success. St Computer Science On‐Line Conference, CSOC, 42–55.
Laudon, Kenneth C., and Jane P. Laudon. (2012). Management Information Systems: Managing The Digital Firm, Global Edition,. Person Education Limited.
Lundy, O., & Cowling, A. (1996). Strategic Human Resource Management. Thompson.
Martins, E. C., & Terblanche, F. (2003). Building Organizational Culture That Stimulates Creativity and Innovation. European Journal of Innovation Management, 6(1), 64–74.
Muis, M., Jufrizen, J, Fahmi, M. (2018). Pengaruh Budaya Organisasi dan Komitmen Organisasi Terhadap Kinerja Karyawan. Jesya, 9–25.
Nurhazizal, M., Basri, Y.M, Nazir, A. (2019). Pengaruh Komitmen Organisasi, Budaya Organisasi, Gaya Kepemimpinan dan Kompetensi SDM Terhadap Kinerja Pemerintah Desa : Good Governance Sebagai Pemediasi. Jurnal Akuntansi, 8(1), 80–92.
O’Brien, James, A, & Marakas, G, M. (2011). Management Information Systems, 10th Edition. McGraw-Hill/ Irwin.
Patty, M. (2019). Pengaruh Penerapan Good Governance dan Budaya Organisasi Terhadap Kualitas Laporan Keuangan Dengan Kepemimpinan Transformasional Sebagai Pemediasi. Intelektiva : Jurnal Ekonomi, Sosial & Humaniora, 1(1), 66–82.
Robbins, Stephen, P, and Coulter, M. (2012). Management. Pearson Education,inc.
Robbins, S. P. (2003). Perilaku Organisasi. Gramedia.
Saffold, G. S. (1998). Culture Traits, Strength, and Organizational Performance: Moving beyond Strong Culture. The Academy of Management Review, 13, 546–558.
Sailan Masunka, W., Kinyua PhD, G., A., & Muchemi PhD, A. (2022). Organizational Culture as an Antecedent of Organizational Performance: Review of Literature. International Journal of Managerial Studies and Research, 10(3), 31–43.
Sakapurnama, E. & Safitri, N. (2012). Good Governance Aspect in Implementation of The Transparency of Public Information law. Bisnis and Birokrasi, Jurnal Ilmu Administrasi Dan Organisasi, 19(1), 69–78.
Schein, E. H. (1985). Organizational culture and leadership: A dynamic view. Jossey-Bass Publishers.
Schein, Edgar, H. (1992). Organizational Culture and Leadership. Jossey-Bass Publishers.
Schein, Edgar, H. (2004). Organizational Culture and Leadership. John Wiley and Sons, Inc.
Schein, E. . (2010). Organizational Culture and Leadership (5th ed.). Jossey-Bass.
Sedarmayanti. (2004). Sumber Daya Manusia dan Produktivitas Kerja. Mandar Maju.
Sekaran, U. (2003). Research Methods For Business: A Skill Building Aproach. John Wiley and Sons, Inc.
Sekaran, U., & Buogie, R. (2013). Research Methods For Business. John Wiley & Sons Ltd.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif dan R & D. Alfabeta.
Sulaksono, H. (2019). Budaya Organisasi dan Kinerja. Deepublish.
Sutrisno, E. (2019). Manajemen Sumber Daya Manusia. Cetak ke sebelas. Prananda Media Group.
Treviño, L. K., Weaver, G. R., Gibson, D. G., & Toffler, B. L. (1999). Managing ethics and legal compliance: What works and what hurts. California Management Review, 2, 131–151.
Tsai, Y. (2011). Relationship between Organizational Culture, Leadership Behavior and Job Satisfaction. BMC Health Services Research, 11, 98–106.
Wibowo. (2006). Manajemen Perubahan Cetakan Pertama,. PT. Rajagrafindo Persada.
Wijayanto, S. H. (2008). Structural Equation Modelling : Dengan Lisrel 8.8- Konsep dan Tutorial. Graha Ilmu.
Wynne W. Chin, P. A. T. (1995). On the Use, Usefulness and Ease of Use of Structural Equation Modelling in MIS Research: A Note of Caution. MIS Quarterly, 19(2), 237–246.
Yani, A. & A. (2022). Penerapan Prinsip Good Governance Dalam Penyelenggaraan Pemerintahan di Kantor Kelurahan Jawa Kecamatan Samarinda UU. Formosa Journal of Applied Sciences (FJAS), 1(3), 157–164.
Yilmaz, C., & Ergun, E. (2008). Organizational culture and firm effectiveness: An examination of relative effects of culture traits and the balanced culture hypothesis in an emerging economy. Journal of World Business, 43(3), 290–306.
Yusuf, D. S. (2009). Pengaruh Good Governance Terhadap Kinerja Pemerintah Daerah Kota Bandung. Jurnal Ilmiah Ekonomi, Manajemen, Akuntansi.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 TEC EMPRESARIAL
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
