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Accounting procedures have proven their importance for all economic units, through the quality of information they provide and their commitment to instructions and laws or through providing consultations to avoid making mistakes by decision makers. The spread of the phenomenon of corruption has become a clear phenomenon in varying proportions in many economic units, and therefore its effects Corruption on economic and social life has led to obstructing the wheel of progress and construction, loss and waste in financial and technical terms, and moving away from achieving the goals and development plans drawn up for the progress of the Iraqi environment and moving it towards the framework of the public interest and activating the wheel of progress. The research aims to demonstrate the ability of accounting through its procedures and the auditing process followed and the professional ability of the accountant through his acquired experiences to limit this phenomenon and work to reduce and limit it, since the accounting profession is the basic foundation that can access real and confidential numbers and documents and ensure the extent of management’s commitment to instructions. The laws and regulations in force are within the legislation and laws to limit any deviation in work that could lead to loss of opportunities for progress in completing work, and moving away from personal interests to reach the public interest.The research also focused on the methods that can be followed to reduce the administrative and financial corruption gap. The researcher relied on a questionnaire distributed to a group of accountants and auditors, academics and professionals, and relying on SPSS statistical analysis to reach the research requirements and reach the most important conclusions and recommendations. Among the most important Conclusions: There is a relationship between the accumulated experience of those working in accounting and oversight to reduce the phenomenon of administrative corruption. The researcher also recommended the importance of relying more on those with accumulated experience at work, especially in the field of oversight within the formations of economic units.

International trade is something that often occurs in customs areas. Customs areas often witness international trade. Law on 17 of 2006 and Law on Excise No 11 of 1995 stipulate regulations regarding customs. However, in the case of exports and imports, it is difficult to differentiate between customs violations and customs crimes. The Customs and Excise Agency, an institution under the Ministry of Finance, is needed to handle customs cases. Based on the questions we discussed, the role and efforts of the DJBC in minimizing the increasing number of customs crimes must be discussed. The increase in customs crimes and obstacles. In their efforts to reduce the increase in customs crime, Customs and Excise is facing challenges. It is important to note that the national principles that drive the duties and efforts of the DJBC to reduce the increasing level of customs crimes can be linked to the principles and principles reflected the 1945 Constitution. Attributes of the Unitary State of the Republic of Indonesia (NKRI) including nationalism and patriotism, sovereignty and territorial integrity, law and order, shared prosperity, and security.

Background: The workplace function of nurses is an important thing that must be paid attention to by hospitals. Nurses certainly have an important function in their work in terms of health services. Employees should be able to adapt and be respected in their work environment. However, some people experience problems adapting to their work environment, resulting in low performance. Nurses' decreased function at work due to high workloads makes it difficult to control one's own behavior. This results in the implementation of the work not being optimal.Objective: This study was conducted to examine the factors that influence workplace function in nurses Method: This research is a quantitative research with a survey design. Research data was collected using a questionnaire from respondents who work as nurses in hospitals. The sampling technique used purpose sampling technique and the sample size was 200 nurses. This research uses SEM (Structural Equation Modeling) analysis using AMOS and regression analysis using SPSS. Results: Based on the results of the analysis that has been carried out, the research results show: self-regulation capacity has a significant effect on functioning at work, self-regulation capacity has a significant effect on self-destruction, self-regulation capacity has a significant effect on job craftsmanship, self-destruction has a significant effect on functioning at work. workplace, work craft has a significant influence on function in the workplace. Burnout does not moderate the relationship between self-regulatory capacity and functioning at work so it does not have a significant influence. Conclusion: Increased functioning in the workplace for nurses is influenced by optimal self regulation capacity in nurses, self-destruction which can be increasingly minimized, work craftsmanship which increases in nurses.