{"id":"https://openalex.org/W4379385019","doi":"https://doi.org/10.47191/jefms/v6-i6-07","title":"The Effect of Government Internal Control Systems and Organizational Commitment on Organizational Performance Through Work Accountability as an Intervening Variable (Case Study on the Organization of the Regional Apparatus of the Tanimbar Islands Regency)","display_name":"The Effect of Government Internal Control Systems and Organizational Commitment on Organizational Performance Through Work Accountability as an Intervening Variable (Case Study on the Organization of the Regional Apparatus of the Tanimbar Islands Regency)","publication_year":2023,"publication_date":"2023-06-05","ids":{"openalex":"https://openalex.org/W4379385019","doi":"https://doi.org/10.47191/jefms/v6-i6-07"},"language":"en","primary_location":{"id":"doi:10.47191/jefms/v6-i6-07","doi":"https://doi.org/10.47191/jefms/v6-i6-07","is_oa":true,"landing_page_url":"http://dx.doi.org/10.47191/jefms/v6-i6-07","pdf_url":"https://ijefm.co.in/v6i6/Doc/7.pdf","source":{"id":"https://openalex.org/S4210230540","display_name":"Journal of Economics Finance and Management Studies","issn_l":"2644-0490","issn":["2644-0490","2644-0504"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","datacite"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ijefm.co.in/v6i6/Doc/7.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5092088124","display_name":"Yohanis K. Wuarlela","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210108175","display_name":"Universitas Merdeka Malang","ror":"https://ror.org/01rtkeb16","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210108175"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Yohanis K. Wuarlela","raw_affiliation_strings":["University of Merdeka Malang, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Merdeka Malang, Indonesia","institution_ids":["https://openalex.org/I4210108175"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5023365784","display_name":"Prihat Assih","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210108175","display_name":"Universitas Merdeka Malang","ror":"https://ror.org/01rtkeb16","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210108175"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Prihat Assih","raw_affiliation_strings":["University of Merdeka Malang, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Merdeka Malang, Indonesia","institution_ids":["https://openalex.org/I4210108175"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5028240724","display_name":"Parawiyati Parawiyati","orcid":"https://orcid.org/0009-0009-3977-8673","observed_orcids":["https://orcid.org/0009-0009-3977-8673"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Parawiyati Parawiyati","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.1612,"has_fulltext":true,"cited_by_count":5,"citation_normalized_percentile":{"value":0.8035531,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":"06","issue":"06","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14309","display_name":"Employee Performance and Management","score":0.6621000170707703,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14309","display_name":"Employee Performance and Management","score":0.6621000170707703,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.08510000258684158,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.08259999752044678,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-control-system","display_name":"internal control system","score":0.8289999961853027},{"id":"https://openalex.org/keywords/organizational-commitment","display_name":"organizational commitment","score":0.9959999918937683},{"id":"https://openalex.org/keywords/organizational-performance","display_name":"organizational performance","score":1.0},{"id":"https://openalex.org/keywords/mediating-effect","display_name":"mediating effect","score":0.8259999752044678},{"id":"https://openalex.org/keywords/public-sector-employment","display_name":"public sector employees","score":0.6430000066757202},{"id":"https://openalex.org/keywords/regional-government-apparatus","display_name":"regional government apparatus","score":0.699999988079071},{"id":"https://openalex.org/keywords/compliance-audit","display_name":"compliance audit","score":0.7770000100135803}],"concepts":[{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.875352144241333},{"id":"https://openalex.org/C83030740","wikidata":"https://www.wikidata.org/wiki/Q267236","display_name":"Organizational commitment","level":2,"score":0.7553268671035767},{"id":"https://openalex.org/C165672731","wikidata":"https://www.wikidata.org/wiki/Q25047583","display_name":"Organizational performance","level":2,"score":0.7215514183044434},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5749266743659973},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.5039853453636169},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.4944322109222412},{"id":"https://openalex.org/C68001002","wikidata":"https://www.wikidata.org/wiki/Q7102009","display_name":"Organizational behavior and human resources","level":3,"score":0.474685400724411},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.47344040870666504},{"id":"https://openalex.org/C155109394","wikidata":"https://www.wikidata.org/wiki/Q2029930","display_name":"Organizational studies","level":3,"score":0.4441157579421997},{"id":"https://openalex.org/C169735623","wikidata":"https://www.wikidata.org/wiki/Q1430172","display_name":"Organizational learning","level":2,"score":0.44337987899780273},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.4383333921432495},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.41971346735954285},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.38108325004577637},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.3607313632965088},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.3269617557525635},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.29642707109451294},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1601090133190155},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.15585339069366455},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.14133867621421814},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.13786581158638},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.13194090127944946},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.11447304487228394},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.06714251637458801},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.47191/jefms/v6-i6-07","doi":"https://doi.org/10.47191/jefms/v6-i6-07","is_oa":true,"landing_page_url":"http://dx.doi.org/10.47191/jefms/v6-i6-07","pdf_url":"https://ijefm.co.in/v6i6/Doc/7.pdf","source":{"id":"https://openalex.org/S4210230540","display_name":"Journal of Economics Finance and Management Studies","issn_l":"2644-0490","issn":["2644-0490","2644-0504"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","raw_type":"journal-article"},{"id":"pmh:oai:zenodo.org:8004649","doi":null,"is_oa":true,"landing_page_url":"https://zenodo.org/record/8004649","pdf_url":"https://zenodo.org/record/8004649","source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES 06(06) 2487-2499","raw_type":"info:eu-repo/semantics/article"},{"id":"doi:10.5281/zenodo.8004648","doi":"https://doi.org/10.5281/zenodo.8004648","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.8004648","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"},{"id":"doi:10.5281/zenodo.8004649","doi":"https://doi.org/10.5281/zenodo.8004649","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.8004649","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"}],"best_oa_location":{"id":"doi:10.47191/jefms/v6-i6-07","doi":"https://doi.org/10.47191/jefms/v6-i6-07","is_oa":true,"landing_page_url":"http://dx.doi.org/10.47191/jefms/v6-i6-07","pdf_url":"https://ijefm.co.in/v6i6/Doc/7.pdf","source":{"id":"https://openalex.org/S4210230540","display_name":"Journal of Economics Finance and Management Studies","issn_l":"2644-0490","issn":["2644-0490","2644-0504"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.8046000003814697},{"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth","score":0.5263000130653381}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4379385019.pdf","grobid_xml":"https://content.openalex.org/works/W4379385019.grobid-xml"},"referenced_works_count":10,"referenced_works":["https://openalex.org/W1580453737","https://openalex.org/W1652467959","https://openalex.org/W1966409890","https://openalex.org/W2580665085","https://openalex.org/W2615454606","https://openalex.org/W2789333672","https://openalex.org/W2990609876","https://openalex.org/W4233497139","https://openalex.org/W4281388852","https://openalex.org/W4380238005"],"related_works":["https://openalex.org/W4382487909","https://openalex.org/W7218957075","https://openalex.org/W3098013304","https://openalex.org/W4389979188","https://openalex.org/W4320075667","https://openalex.org/W7222881463","https://openalex.org/W2624448679","https://openalex.org/W4386616523","https://openalex.org/W4288081611","https://openalex.org/W3092935810"],"abstract_inverted_index":{"This":[0],"study":[1],"aims":[2],"to":[3,233,325],"analyze":[4,15,24,35,44,53],"the":[5,8,16,25,28,36,45,54,61,64,73,80,110,114,128,130,133,144,177,179,213,215,218,238,252,254,286,294,317,330],"effect":[6,17,37,46,62,81,121,170,206,245,279],"of":[7,18,27,38,47,56,63,75,82,88,95,109,132,156,181,191,217,256,266,306,344],"Internal":[9,29,65],"Control":[10,30,66],"System":[11,31,67],"on":[12,21,32,41,50,68,85,122,160,171,207,246,280,310,360,388],"Work":[13,22,48,57,76,274],"Accountability,":[14,23],"Organizational":[19,33,39,42,51,69,83,86,165,240,364],"Commitment":[20,40,84],"influence":[26],"Performance,":[34,43,52],"Accountability":[49,58,77],"role":[55,74],"in":[59,78,143,186,228,261,293],"mediating":[60,79],"Performance":[70,87],"and":[71,163,313],"analyzing":[72],"OPD":[89],"Tanimbar":[90],"Islands":[91],"Regency.":[92],"The":[93,100,107,199,332,342],"number":[94],"samples":[96],"is":[97,158,184,259,291,308],"155":[98],"employees.":[99],"analysis":[101,111],"technique":[102],"uses":[103],"multiple":[104],"regression":[105],"analysis.":[106],"results":[108],"show":[112],"that":[113,127,147,153,176,212,251,285,297,303,355,383],"internal":[115,134,200,219,333,347],"control":[116,135,201,220,334,348],"system":[117,136,202,221,335,349],"has":[118,148,167,203,242,276,357,385],"a":[119,168,189,204,243,264,277,345],"positive":[120,169,205,244,278],"work":[123,139,172,194,197,269,289,340,352,370,380],"accountability,":[124,173],"which":[125,174,210,249,283],"means":[126,175,211,250,284],"better":[129,214,287],"implementation":[131,216],"can":[137,195,222,270,315,350,378],"increase":[138,196,351,379],"accountability":[140,275,290,353,381],"as":[141,226,319],"reflected":[142,185,227,260,292],"compliance":[145,295],"audit":[146],"been":[149,299],"carried":[150,300],"out":[151,301],"so":[152,302,354,382],"every":[154],"use":[155,305],"funds":[157,307],"based":[159,309],"applicable":[161,311],"laws":[162,314],"regulations.":[164],"commitment":[166,183,241,258,365,377],"higher":[178,253],"level":[180,255],"organizational":[182,208,224,247,257,272,281,337,362,367,376,390],"employees":[187,229,262,322],"showing":[188,263],"sense":[190,265],"responsibility":[192,267],"at":[193,268],"accountability.":[198,341,371],"performance,":[209,248,282],"improve":[223,271,316],"performance":[225,338,368],"who":[230,373],"are":[231],"ready":[232,324],"provide":[234,326],"information":[235,327],"needed":[236,328],"by":[237,321,329],"public.":[239,331],"performance.":[273,363,391],"employee":[288],"audits":[296],"have":[298,374],"any":[304],"regulations":[312],"organization":[318],"illustrated":[320],"being":[323],"influences":[336,366],"through":[339,369],"application":[343],"good":[346],"it":[356,384],"an":[358,386],"impact":[359,387],"increasing":[361,389],"Employees":[372],"high":[375]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2023-06-06T00:00:00"}