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This study aims to analyze the factors and risks that cause fraud in various countries with comparisons between sectors and regions. Using Qualitative method: Meta analysis based on five journals related to fraud (Fraud) in various countries. The purpose of using the meta-analysis method, the method is used to integrate data from different studies so that it can provide more accurate results, rather than the results obtained from a single study, and seeks to understand the mechanism, several factors that may affect the occurrence of fraud in various countries and sectors, including the existence of organizational justice,  internal control, opportunity, pressure and rationalization. The results show that fraud is a global problem that requires international solutions, and cooperation between countries and internal communication are indispensable in building a system that can fight organized financial fraud globally. This study aims to provide a deterrent effect, minimize fraud losses and improve control systems. The results of this study are expected to contribute to further understanding of the factors that influence the occurrence of fraud in various countries and sectors, and provide recommendations for preventing and overcoming fraud in various regions.

The purpose of this study is to identify methods to address financial statement fraud, both in developed and developing countries. Meta-analysis is a systematic statistical technique for combining several original studies in order to obtain more accurate and reliable results and conclusions. Through this approach, it is expected that ways to prevent government financial statement fraud can be identified, collected, and integrated. The analysis of 5 journals shows that some effective strategies to prevent financial statement fraud include good and effective internal controls, improving organizational culture, creating anti-fraud policies and procedures, and implementing forensic accounting.

The educational institutions at the moment are controlled in the financial management of schools in the educational institution. Therefore, in an educational institution it is very important to implement a system of guarantees in the financial management of the school so that the educational institutions can manage their finances effectively and effectively. The aim of this research is to look at the system of funding in the school's financial management in SMAN 5. This research uses qualitative methodology, in particular using descriptive analysis and type of research case studies in the field. This research focuses on the theme of school education. Research findings suggest that budgetary planning has been proven effective by the existence of accurate manual accounting evidence and financial management carried out with the principles of openness and public accountability. Financial management at SMAN 5 Payakrasuh has successfully adopted the concept of openness and accountability in its internal reporting. It has been found that 85% of the money has been spent according to the planned.

This study focuses on the analysis of public fund expenditure in the livestock sector in North Lombok Regency, with an emphasis on improving the government's internal control system. Using 2022 livestock data and cash expenditure data, this study evaluates the efficiency of the use of public funds, identifies risks and efforts to prevent misuse of funds, and highlights the importance of developing an effective internal control system. The results of this study illustrate the potential for improvement in the management of public funds, by maximizing its positive impact on the growth of the livestock sector and community welfare in North Lombok Regency. The findings of this study provide a basis for stakeholders to adopt improvements in the internal control system, maintain transparency, and increase efficiency in the management of public funds for the purpose of sustainable development of the livestock sector

Public sector management accounting is a system that provides accountability information and management control for the government and society. This system serves as an information tool that provides transparent, accurate, and accountable financial reports, so that the public can understand the use of public funds and increase trust in this Sei Rattan Village Office.In public sector management accounting, transparent and accurate public financial reports are used as the main instrument for creating public accountability. These reports are used in the management control process, from strategic planning to performance reporting. In addition, public sector management accounting also functions as a supervisory tool carried out by internal parties at the Sei Rotan Village Office in an open and continuous manner. Thus, public sector management accounting has an important role in increasing transparency and accountability at the Sei Rotan Village Office, as well as increasing public trust in the Sei Rotan Village Office. Therefore, the active role of the Sei Rotan Village Office and the community in increasing the use of transparent and accurate financial reports is needed to increase transparency and accountability in the public sector.

This study aims to analyse the effectiveness of the implementation of the Government Internal Control System (SPIP) at the Tanjung Mulia Hilir Village Office. The method used is descriptive qualitative with the COSO (Committee of Sponsoring Organizations of the Treadway Commission) approach. Data was collected through interviews with the village secretary. The results showed that the Tanjung Mulia Hilir Urban Village Office has tried to implement ethical values and integrity, improve discipline through electronic attendance, and carry out main tasks and functions according to regulations. External supervision is carried out by the sub-district and neighbourhood security efforts through routine patrols. Internal communication makes use of instant messaging applications, while the community can submit complaints through the Head of Neighbourhood or the link provided. Community development and empowerment programmes are conducted through Musrenbangkel and the IPKK programme. Monitoring and evaluation is conducted through neighbourhood walkabouts. However, there is still a need to strengthen internal controls, optimise information technology, synergise empowerment programmes, and conduct more systematic monitoring and evaluation. With commitment and continuous improvement, it is expected that SPIP in Tanjung Mulia Hilir Village Office can realise effective, responsive, and public service-oriented governance.    

Corruption is often carried out by individuals who hold power, so that the characteristics of corruption crimes are always related to abuse of authority in the context of organized crime. This article aims to analyze the role of State Administrative Law in handling corruption in the public sector. Using the literature study method, this article collects data from various sources such as books, news and journal articles. The discussion includes the importance of administrative law in limiting and controlling excessive power possessed by state officials, as well as the role of bureaucracy in preventing corruption. In addition, this article outlines the types of legal accountability that apply to government officials involved in corruption, as well as the importance of internal and external monitoring in reducing acts of corruption. The principles of good governance and the need to reform the government system were also raised as important steps in eradicating corruption.

This research is motivated by the objective to investigate the role of internal audit in enhancing the effectiveness of the internal control system for inventory. Efficient and effective inventory management is crucial in the healthcare environment to ensure the availability of medical supplies, proper resource utilization, and cost control. The study employs a qualitative approach, collecting data through interviews with internal auditors, inventory managers, and relevant staff. Data analysis focuses on evaluating the existing internal control system, the internal audit strategies applied, and their impact on management effectiveness.

This research aims to examine the criminal responsibility of children as perpetrators of murder caused by the influence of alcohol. Criminal cases involving children as perpetrators of murder are increasing in Indonesia, and one factor that is often the cause is the influence of alcohol. In this research, a study was conducted by the Gorontalo Police to identify the factors that make children perpetrators of murder in this jurisdiction. Internal factors to consider include emotional instability and alcohol use. Emotional instability in children, such as problems with poor emotional control and uncontrollable anger, can make them vulnerable to engaging in violent acts, including murder. Alcohol use also has a significant influence, changing children's behavior to be more aggressive, impulsive and less controlled. Apart from internal factors, this research also involves consideration of the juvenile criminal justice system. Applicable laws, such as Law Number 11 of 2012 concerning the Juvenile Criminal Justice System, regulate sanctions imposed on children based on age differences. The judge has the authority to consider the severity of the act, the child's personal circumstances, or the situation at the time the act was committed or afterwards. This is important to ensure appropriate criminal liability according to the child's circumstances.

The influence of internal audit, accounting information systems and organizational commitment on the quality of financial reports is research that aims to determine the influence of these three factors on the quality of financial reports. This research uses a descriptive method. The units of analysis in this research are accounting information systems, organizational commitment, and internal audit. The research results show that Internal Audit, Accounting Information Systems, and Organizational Commitment have a positive and significant effect on the quality of financial reports. Internal audit also has an important role in supervising and controlling organizational activities, which will affect the quality of financial reports. The accounting information system aims to collect, process and convey relevant data and information to interested parties, both internal and external parties. Organizational commitment can also influence employee interest, propensity to stay, and propensity to leave, which will influence audit performance.

Corporate governance, audit committee, and audit quality are important factors that can influence company performance. Good corporate governance can create an effective internal control system, increase transparency and maintain company accountability. The audit committee, as part of corporate governance, plays a role in overseeing the financial reporting process, evaluating the internal control system, and monitoring external audit performance. High audit quality can increase stakeholder confidence in the company's financial reports and provide guarantees for the accuracy and reliability of financial information. This research aims to analyze the influence of corporate governance, audit committee, and audit quality on company performance. Corporate governance variables are measured using corporate governance scores, while audit committee variables are evaluated based on the characteristics and effectiveness of the audit committee. Audit quality is assessed by the reputation and experience of the external auditor. Meanwhile, company performance is measured using financial ratios such as return on assets (ROA) and return on equity (ROE). This research uses data from companies listed on the Indonesia Stock Exchange (BEI) during a certain period. Data analysis was carried out using the multiple linear regression method to test the influence of independent variables on the dependent variable. It is hoped that the findings of this research will contribute to the development of corporate governance practices, audit committee management, and improvement of audit quality in Indonesia, as well as provide insight for companies in efforts to improve their financial and operational performance.

This research aims to determine the role of internal audit in efforts to prevent and control fraud in companies. The research method uses qualitative literature studies with research sources coming from relevant journals. Technology has made all aspects of life easier now, including auditing and accounting. An accountant is required to be able to keep up with current developments. One of the efforts that can be done is by mastering various accounting software. Internal auditors can carry out evaluations in the form of assessments and tests related to the internal control system implemented by a company. It can be concluded from the results of this research that with fraud becoming more diverse, the solution to this problem is that companies must take action by strengthening internal supervision supported by advances in information technology as well. Internal audit plays a major role in controlling fraud.

This study aims to determine the effect of the implementation of accrual-bassed accounting and internal control systems on the quality of financial reports in the Regional Financial and Asset Management Agency (BPKAD) Sikka Regency.The research method used in this study is quantitative. Data analysis using multiple linear regression analysis. The results obtained in this study are that partially the variable of accrual basis accounting implementation does not affect the quality of financial statements and the internal control system affects the quality of financial statements while simultaneously all independent variables affect 22.9% of the quality of financial statements while the remaining 77.1% are influenced by other variables that are not included in the independent variables in this study

Examination of the internal audit function in an effort to identify and stop accounting irregularities (fraud). The purpose of this research is to evaluate the internal audit function in the company's efforts to stop and identify trends in accounting fraud. This research is qualitative in nature and uses a literature review methodology. Secondary data that has been processed to create a picture of research difficulties is used in this research. Internal auditors can conduct assessments and examinations pertaining to the internal control system that a company has installed, based on the findings of research study. Internal auditors, by gaining an awareness of the extent of the organization's overall internal control, can help to ensure that all plans and agendas are carried out in compliance with the company's stated objectives.

This study aims to analyze the influence of human resource (HR) quality on the implementation of internal control systems at PT. Avia Avian. The background of this study is based on the importance of the role of quality HR in supporting the effectiveness of the implementation of internal control systems in companies. An effective internal control system is essential to maintain integrity, efficiency, and compliance with applicable regulations. The purpose of this study is to identify and analyze how HR quality can affect the implementation of internal control systems in companies. The method used in this study is a quantitative approach using a survey of employees in various departments of PT. Avia Avian. The data obtained were analyzed using regression techniques to examine the relationship between HR quality variables and internal control systems. The findings of the study indicate that there is a significant influence between HR quality and the implementation of internal control systems, where the better the quality of HR, the more effective the implementation of internal control systems. The implication of this study is that companies need to pay attention to improving HR quality as a strategic step to strengthen the existing internal control system, which in turn can improve the company's performance and compliance with established standards.Additionally, this research shows that continuous training and employee competency development can strengthen HR quality, which in turn contributes to the effectiveness of the internal control system. Companies that invest in improving HR quality will not only benefit in terms of compliance with regulations but also in enhancing operational efficiency and risk management. Therefore, it is crucial for the management of PT. Avia Avian to continue focusing on HR development to ensure the smooth implementation of internal control systems in accordance with applicable standards. This research contributes to the literature on risk management and internal control by highlighting the crucial role of HR quality in the success of internal control systems.

Prevention of fraud is really needed, especially in the management of village funds, so that the management and use of village funds can be in accordance with the direction and objectives of village development. The aim of this research is to empirically test the influence of village apparatus competence, internal control system, individual morality, and locus of control on preventing fraud in managing village funds. This research was conducted in 27 villages in Denpasar City, Bali with a sample of village officials using non-probability sampling, namely using a purposive sampling technique. The sample obtained in this study was 81 people. Data analysis uses multiple linear regression. The results of the analysis show that the competence of village officials has a positive effect on preventing fraud in managing village funds. The internal control system has a positive effect on preventing fraud in managing village funds. Individual morality has a positive effect on preventing fraud in managing village funds. Locus of control has a positive effect on preventing village fund management. The implication of this research is that by increasing the competence of village officials, implementing an adequate internal control system, the better individual morality implemented and supported by a good locus of control will be able to increase fraud prevention in managing village funds.

Basically, minimizing fraud can be done by detecting fraud, but reducing fraud alone is not enough. Therefore, it is necessary to detect fraud. This article reviews research on factors that influence fraud detection, namely Audit Risk, Investigative Audit Techniques, Whistleblowing Systems. The purpose of this literature review is to develop hypotheses about the influence between variables for use in further research. The results of this literature research are that the science of Internal Control, Whistleblowing Systems, and internal audit have an influence on fraud prevention. This means that the better the knowledge of Audit Risk, Investigative Whistleblowing System Audit Techniques, that one has, the better the implementation in preventing fraud.

This research aims to determine the implementation of internal control in minimizing bad debts at BPR Sejahtera Artha Sembada Brangsong. The information system used is not yet effective. There is no customer data regarding late payment of receivables. The aim of this research is design. Accounting Information System for Internal Control of Receivables at BPR Sejahtera Artha Sembada Brangsong, with the benefit of making it easier for employees to check customer arrears who have not paid receivables in order to maximize collections. In accordance with the research objectives, this research was carried out using the aging of accounts receivable method and creating a web-based Information System using the PHP and MySQL programming languages.

All companies, whether service companies, trading companies, or manufacturing companies require the presence of a good system and procedures to protect and support the smooth running of company activities. This study aims to see whether the accounting information system and internal control carried out by PT Socfin Indonesia Aek Pamienke Plantation have been running effectively. The author uses a descriptive qualitative approach by studying literature, collecting documents, and observing in the field. Researchers found that the accounting information system and internal control at the Spare Part Warehouse of PT Socfin Indonesia Aek Pamienke Plantation have been running effectively. The company has used an accounting information system in preparing warehouse reports and carrying out the SOPs that apply in the company.  

Not just people attempt to address their issues for labor and products yet additionally organizations in light of the fact that satisfying these labor and products plays a significant part in supporting the organization's functional exercises. The point of securing labor and products is as a supporting element in completing exercises with the goal that they run well and get most extreme outcomes. On account of obtainment of merchandise/administrations, interior control should exist for each field in the work association in a task. Because the procurement procedure is susceptible to procedural inconsistencies, an element of internal control is required. Based on the description above, the author chose PT PLN (Persero) UP3 Banyuwangi as the basis for writing the journal Kiai Haji Achmad Siddiq Jember University, Faculty of Islamic Economics and Business entitled "ACCOUNTING RECORDING SYSTEM FOR ROUTINE PROCUREMENT OF GOODS AND SERVICES AT PT PLN (PERSERO) UP 3 BANYUWANGI ”