This study aims to determine transparency and accountability in West Bandung Regency SKPD and the influence of transparency and accountability on the performance of government agencies in West Bandung Regency SKPD both partially and simultaneously. The type of research used is explanatory. The population in this study were 27 Regional Work Unit (SKPD) in West Bandung Regency. Hypothesis testing was tested using t test and F test. Based on the results of the study showed that transparency and accountability in SKPD West Bandung Regency was good, the results of hypothesis testing showed that transparency and accountability affect the performance of government agencies both partially and simultaneously. Keywords: Transparency, Accountability and Performance of Government Agencies.   Abstrak. Penelitian ini bertujuan untuk mengetahui transparansi dan akuntabilitas di SKPD Kabupaten Bandung Barat serta pengaruh transparansi dan akuntabilitas terhadap kinerja instansi pemerintah pada SKPD Kabupaten Bandung Barat baik secara parsial maupun secara simultan. Jenis penelitian yang digunakan adalah explanatory. Populasi dalam penelitian ini adalah 27 Satuan Perangkat Kerja Daerah (SKPD) di Kabupaten Bandung Barat. Pengujian hipotesis diuji dengan menggunakan uji t   dan uji F. Berdasarkan hasil penelitian menunjukan bahwa transparansi dan akuntabilitas di SKPD Kabupaten Bandung Barat sudah baik, hasil pengujian hipotesis menunjukkan bahwa transparansi dan akuntabilitas berpengaruh terhadap kinerja instansi pemerintah baik secara parsial maupun secara simultan. Kata kunci : Transparansi, Akuntabilitas dan Kinerja Instansi Pemerintah

This study aims to provide an overview of the effects of risk management and the implementation of good corporate governance (GCG), and the effectiveness of the internal audit function on the prevention of fraudulent financial reporting and its impact on the quality of financial reporting of state-owned enterprises (SOEs) in Indonesia. Questionnaires are used to determine risk management and other factors that influence each other and their impact on the quality of financial reporting. The questionnaire and survey results of 90 state-owned enterprises (BUMN) and 360 respondents. SEM-PLS was used to analyze the data, and the results show that the implementation of GCG, the effectiveness of the internal audit function and risk management have an effect on financial reporting. This is based on the results of research stating that the effectiveness of the internal audit function is able to prevent financial reporting fraud. The professionalism of the internal auditor, who must carry out audits in a correct and professional manner, demonstrates their credibility. This, and audit training, is often not optimal.

Kinerja keuangan ialah suatu keadaan atau mencerminkan kemampuan suatu organisasi dalam pengelolaan serta mengalokasikan sumber daya yang dipunyai organisasi tersebut. Tata kelola koperasi yang baik merupakan bagian faktor utama yang bisa mendukung kinerja keuangan. Tujuan dari riset yang dilakukan adalah menganalisis tata kelola koperasi, kinerja keuangan serta menganalisis pengaruh tata kelola koperasi terhadap kineja keuangan. Teknik penentuan sampel yang dipergunakan ialah simple random sampling sehingga diperolah 68 koperasi simpan pinjam di kota Bandung. Hasil riset membuktikan riset membuktikan tata kelola koperasi simpan simpan sudah baik serta kinerja keuangan sudah baik. Selain itu juga bahwa tata kelola koperasi berpengaruh terhadap kinerja keuangan, membuktikan bahwa tata kelola koperasi yang tercermin dalam transparansi, akuntabilitas, kewajaran, pertanggungjawaban serta kemandirian bisa mengubah kinerja keuangan menjadi baik

In general purpose of a company is to look for the highest profit. An increase in profits shows the company’s performance is good, to ensure that the company’s performance is good, it must be supported by a business strategy and good corporate governance. The purpose of this study is to analyze business strategies and good corporate governance, both partially and simultaneously affect the company’s performance. Sampling technique used in this study non probability namely census sampling which is 46 census sampling. Based on the results of the study, it can be concluded that business strategies and good corporate governance both partially and simultaneously influence the company’s performance