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This article discusses the detection of internal control in the employee payroll accounting information system at Toko Langgeng This research aims to find out the Employee Payroll Flow Chart chart, find out the systems and procedures used in Employee Payroll, Audit compliance with payroll policies and procedures This research uses Descriptive qualitative with Participant observation and field study assistance. The data source used is Primary Data. Data collection is done through direct observation of payroll procedures and internal controls carried out. From this research is expected to provide information about the Payroll system and procedures at Informant

Presentation of financial statements is an accounting standard that will explain the components of a financial report, fair presentation, as well as the fundamental accounting concepts, disclosure policies, as well as the structure and content of financial reports. The characteristics in the presentation of financial statements are fair presentation and compliance with PSAK, maintaining business, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, and presentation consistency. There are several components of the financial statements presented, namely the statement of financial position, income statement, cash flow statement, statement of changes in equity, and notes to the financial statements. Corporate governance is a company's internal control system whose main objective is to manage significant risks to fulfil its business objectives through safeguarding company assets and increasing shareholder investment value in the long term. A company must also apply the principles of corporate governance, there are five principles that must be applied, namely the principle of transparency, the principle of accountability, the principle of responsibility, the principle of independence, and the principle of fairness.

Currently, SMEs are the main pillar of the economy in Indonesia, but the large number of SMEs in Indonesia cannot be separated from existing difficulties, including accounting fraud. This study aims to determine the impact of the effectiveness of internal control, compliance with accounting rules, suitability of compensation to the tendency of accounting fraud by using a population of 25 Culinary SMEs in Surakarta City with 125 employees as respondents. This research is a type of quantitative research. The sampling method used is purposive sampling technique. The questionnaire was chosen as a data collection technique. This study uses quantitative analysis with validity, reliability, normality, multicollinearity, heteroscedasticity, multiple linear regression analysis, coefficient of determination, F test, and t test using the IBM SPSS version 19 assistance program. has a negative effect on the tendency of accounting fraud, while the suitability of compensation has a no effect on the tendency of accounting fraud

Hypertension is said to be the silent killer because it often has no symptoms and tends to be left uncontrolled. Management of hypertension such as dietary compliance, adherence to taking hypertension medication, and environmental modification are important things that can control hypertension which in turn can prevent complications. The purpose of this study was to determine the description of medication adherence and changes in blood pressure in patients with hypertension. This study used a descriptive survey design, a sample of 57 patients with hypertension, the sampling technique used the total population. Statistical analysis using frequency distribution. The results showed that the middle age of hypertensive patients was 54 years, male 57.9%, graduated from elementary school 50.9%, and worked as laborers 38.6%, adhered to hypertension medication 54.4%, the mean initial blood pressure systole 190.00 mmHg and diastolic 90.00 mmHg while the final systolic blood pressure is 140.00 mmHg and diastole is 80.00 mmHg. It is recommended that nurses provide continuous information and motivation to respondents about the importance of being obedient or obedient in taking hypertension drugs.

The adherence with therapy in hypertensive patients is important to note because hypertension is a disease that cannot be cured but can only be controlled. The success of controlling blood pressure in hypertensive patients influenced by compliance factors in taking antihypertensive drugs. The purpose of this study is to evaluate the relationship between the level of adherence of antihypertensive drugsuse  in first and advanced health facilities. The study design was an observational cross sectional using subjects with hypertension patients older than or equal to 18 years old at Kotabunan Bolaang Mongondow Health Center (first level health facility) and outpatient installation of Robert Wolter Monginsidi Hospital in Manado (advanced health facilities) during the period from October to December 2019. The level of compliance with the use of antihypertensive drugs was assessed using the MMAS-8 questionnaire (Morisky 8-Item Medication Adherence Scale). The total patients in this study were 171 patients, as many as 73 patients in the first level health facilities and 98 patients in the advanced health facilities. The data of patient adherence in the use of antihypertensive drugs in the first level of health facilities showed 83.56% with low levels of adherence (MMAS score <6), and only 16.44% with moderate to high levels of adherence (MMAS score 6-8). In the advanced level of health facilities were 85.71% of patients with low adherence and 14.29% with moderate to high adherence. Comparative statistical of adherence on the two health facilities was not significantly different, with p = 0.767 (95% confidence interval). The data shows that the average patient has a routine history of control as much as 91.8% in health facilities. Based on these results, recommended that each hospital and health center must require its pharmacists to do pharmaceutical practices, and each pharmacy must not provide drug services without the presence of a pharmacist.    

One of the pillars in the Sustainable Development Goals (SDGs) is the 16 pillars covering legal development and governance. Governance in government is one part of this goal, because there are still relatively many forms of fraud in government. The purpose of this study was to analyze the effect of compensation suitability, control system compliance and organizational commitment to fraud. This study took a sample of accounting officers and goods or asset managers throughout the OPD in the City of Salatiga. The analysis tool uses multiple linear regression analysis. This study showsthat the suitability of compensation and control system compliance has no effect on fraud, while organizational commitment has an influence on fraud.Keywords: suitability of compensation, control system compliance, organizational commitment and fraud

This reserach aims to examine and analyze the effect of perceived behavioral control, financial condition, the condition ofits facilities and the organization climatic conditions on tax compliance manufacturing industry. The population in thisstudy is the Corporate Tax payers manufacturing industry in the territory of Salatiga STO. Sample selection method usedwas convinience sampling. The data analysis technique used is multiple regression linier analysis. Based on the results oftests performed can be found that the perception of behavioral control, financial condition, the condition of its facilitiesand the organization climatic conditions and a significant positive effect on tax compliance entities, either partially orsimultaneouslyKeywords: perceived behavioral control, financial condition, the condition of its facilities, the organizationclimaticconditions and compliance corporate tax payers