STRENGTHENING THE GOVERNMENT'S INTERNAL CONTROL SYSTEM AND ACCOUNTING INFORMATION SYSTEMS AS A PERFORMANCE IMPROVEMENT STRATEGY THROUGH ACCOUNTABILITY

The aim of this research is to evaluate the effectiveness of the internal control system within the government and the role of accounting information systemsin strengthening accountability and improving the performance of Indonesia's Badan Pengawas Pemilu (Bawaslu). The study analyzes 2023 cases, offering a contemporary view of system and technology implementation in Bawaslu. This study utilizes quantitative methods. The research sample comprises 210 respondents, all members of Bawaslu Indonesia, selected through purposive sampling. The study's results suggest that an effective internal control system, supported by appropriate Accounting Information Systems, enhances Bawaslu's accountability and performance. While internal control does not directly impact performance, it reduces fraud risk and ensures regulatory compliance, while Accounting Information Systems improve data accuracy and efficiency. (Erhan et al., 2021; Unhelkar et al., 2022) advanced surveillance systems detect anomalies for quick action , while IT automates tasks to boost efficiency. Together, these elements enable Bawaslu to better address public needs and strengthen public confidence in the electoral monitoring process.