This study aims to examine the effect of regional financial management and regional financial accounting systems on the quality of regional government financial statements. Data were obtained through distributing questionnaires to 114 respondents who were employees of the Department of Industry, Trade, Cooperatives, and SMEs of DKI Jakarta Province in 2024. Data analysis was performed using SEM-PLS. The results showed that regional financial management and regional financial accounting systems have a positive and significant effect on the quality of regional financial statements. This research contributes by showing that improving the quality of regional financial statements can be achieved through continuous performance evaluation in financial management and the application of a financial recording systems that comply with generally accepted accounting standards.
Hudiya et al. (Wed,) studied this question.