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This study is entitled "The Influence of Internal Control System and Human Resource Competence on the Quality of Financial Reporting at PT. Bank Perkreditan Rakyat Mangatur Ganda in Tanjung Morawa. This study aims to examine the influence of the internal control system and human resource competence on the quality of financial reporting at PT. Bank Perkreditan Rakyat Mangatur Ganda in Tanjung Morawa. This study is included in the associative research category which is conducted by distributing data through questionnaires to respondents of 30 employees at PT. Bank Perkreditan Rakyat Mangatur Ganda. The results of this study indicate that the internal control system and human resource competence have a significant effect on the quality of financial reporting. This shows that the better the internal control system and human resource competence, the better the quality of financial reporting produced.

The importance of employee performance accountability in transparent and efficient public financial management, particularly amid the demands for improved public service quality. This study aims to identify and analyze the factors affecting employee performance accountability, namely the regional government accounting system, accounting control, legislation, human resource quality, and reporting systems. The research employs a quantitative methodology with a descriptive approach. A census technique was utilized, where all employees of BPKAD, totaling 51 individuals, were designated as respondents. The data analysis technique employed is multiple regression to determine the influence of each independent variable on the dependent variable, which is employee performance accountability. The findings of the study indicate that the regional government accounting system, accounting control, and human resource quality significantly influence employee performance accountability. Conversely, legislation did not show a significant influence, while the reporting system approached the significance threshold. In conclusion, this study emphasizes that improving the quality of the accounting system, internal control, and human resource development is crucial for enhancing employee performance accountability at BPKAD Pekanbaru City. The implications of this research are expected to provide insights for decision-making and improvements in public financial management practices.  

This study aims to analyze the implementation of the accounting system at Mie Baso Akung, which is part of the Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The main focus of this report is to explain the accounting system in the cash sales, purchasing, inventory, and payroll and wages sections. In its work, the author uses qualitative methods through interview techniques and also observation. Based on the results of the study, it was found that most of the processes are still carried out manually by the owner who does not comply with the proper procedures. This indicates the need for the implementation of a more structured system to improve operational efficiency. In addition, this study also identified obstacles in inventory management, which is very important to maintain the availability of raw materials and production efficiency. Therefore, Mie Baso Akung needs to implement a more detailed accounting information system and better internal control in order to improve operational efficiency that can help Mie Baso Akung in managing its finances and operations more effectively.

This study examines the optimization of Ramadan fasting education through worship simulation to instill patience values in third-grade students at SDN 04 Birugo, Bukittinggi. Using a qualitative descriptive approach, data were collected via classroom observations, interviews with Islamic education teachers, and documentation of learning activities. The findings reveal that worship simulations, designed to mimic real fasting practices, significantly enhanced students' enthusiasm, understanding of Ramadan’s spiritual significance, and behavioral changes reflecting patience. Students demonstrated improved self-control, discipline, and social cooperation during and after the simulations. Teachers reported that experiential learning through simulations facilitated deeper engagement compared to conventional methods, enabling students to internalize abstract values through concrete experiences. Key recommendations include integrating simulations into Islamic education curricula, providing teacher training, and fostering parental involvement to reinforce learned values. This study highlights the effectiveness of simulation-based learning in fostering holistic religious and moral development, advocating its adoption as an innovative pedagogical tool in primary Islamic education.

Fraud in the government sector is a serious issue that can threaten the stability and efficiency of governance. This study aims to analyze the role of internal government auditors in mitigating fraud risk. The method used is a literature review with a qualitative descriptive approach, examining 10 relevant journals. The results indicate that internal auditors play a crucial role in detecting and preventing fraud by thoroughly examining internal control weaknesses and utilizing modern technology such as Whistleblowing Systems. The effectiveness of internal audits is supported by strong leadership and high awareness of fraud risks, as well as appropriate structural reform policies. The study concludes that effective internal auditing is essential in enhancing transparency and accountability and recommends the need for comparative analysis across regions to evaluate the diversity of internal audit practices. Additionally, further research is needed to explore the impact of information technology and Whistleblowing Systems in fraud prevention, as well as the role of leadership and organizational culture in supporting the internal audit function.

In the world of education, we learn many important lessons. Despite this, many Indonesians still lack access to quality education, especially in underserved areas. This shows that they need to be made aware of the importance of education. So that students can actively realize their potential, education is an effort that is deliberately created to provide a conducive learning environment. This includes developing spiritual strength, religion, self-control, personality, intelligence, noble character, and abilities that are beneficial to oneself, society, nation and state. This literature study aims to examine the influence of the personality competence of Islamic Religious Education (PAI) teachers on the formation of morals in various senior high schools (SMA) in Indonesia. In the process of instilling morals in students, the teacher's personality competence is very important, considering that teachers are role models that students can emulate and emulate. This research uses a literature review method by analyzing various relevant scientific sources. It is hoped that the results of this discussion will provide an understanding of the influence of PAI teachers' personality competencies on student morals. The PAI teacher's personality competency acts as an internal driver that influences student behavior and morals. By understanding how these competencies influence us, we can gain valuable insight into improving the quality of education at the Senior High School (SMA) level.

The implementation of financial risk management policies and principles is a critical aspect of managing the banking sector, non-profit organizations, and business environments in Indonesia. The adoption of International Financial Reporting Standards (IFRS) has significantly altered accounting practices in Indonesia, yielding both opportunities and challenges for companies. Furthermore, credit restructuring, encapsulated in the "3R" principle, has emerged as a strategic solution to address non-performing loans, particularly during the COVID-19 pandemic, as regulated in POJK 11/POJK.03/2020.In the legal domain, corporate reorganization is increasingly recognized as a vital strategy to prevent bankruptcy, emphasizing the need for more comprehensive and transparent legal frameworks. In the Islamic banking sector, liquidity risk management is paramount to ensure economic stability and maintain public trust. Meanwhile, non-profit organizations, such as AIESEC Indonesia, face distinct challenges in implementing effective internal control systems, with a focus on enhancing financial transparency and accountability.This article also highlights the importance of organizational change management as a driver of operational efficiency and adaptability to external challenges. Employing a descriptive and normative approach, it explores the intersection of economic policies, legal frameworks, and management practices in addressing the complexities of globalization, economic crises, and efficiency demands.In conclusion, sustainable practices in risk management, legal adaptation, and internal system strengthening are pivotal to achieving resilience and success across financial and organizational sectors.

This study aims to analyze factors that influence fraud disclosure . Fraud, or fraudulent acts, have become a significant problem in various sectors in Indonesia, especially with the dominance of corruption cases. This widespread corruption has a negative impact on the country's economy and public trust in institutions. Previous studies have shown that forensic audits, with an analytical approach to financial evidence, and investigative audits, which focus on thorough investigation procedures, significantly contribute to fraud disclosure. The professionalism of auditor judgment plays a role in ensuring that audit decisions are based on accurate analysis, while auditor independence is important to maintain integrity and objectivity in carrying out audits. In addition, internal control helps prevent and detect fraud early on. This study uses a qualitative method with a literature review approach sourced from trusted journals and scientific publications. The results of the study show that the integration of these factors can increase the effectiveness of fraud disclosure. These findings also emphasize the importance of implementing modern technology, such as big data analytics and artificial intelligence, to strengthen the audit system. The conclusion of this study suggests the importance of a combination of various audit elements to support better organizational oversight. The results of this study indicate that forensic audits, investigative audits, professional judgment, auditor independence, and internal control have a positive effect on fraud disclosure.

This study aims to assess the influence of Accounting Information Systems, human resource (HR) competency, and internal control on the quality of financial reports at PT Semen Indonesia Logistik. The independent variables analyzed in this study include accounting information systems, human resource competency, and internal control, while the dependent variable is the quality of financial reports. The study used a saturated sampling method involving 30 employees as respondents. Data analysis was performed using SPSS version 25 software to test the relationship between variables through multiple linear regression tests. The results showed that Accounting Information Systems and HR competency did not have a significant effect on the quality of financial reports, while internal control had a significant positive effect on the quality of financial reports during the study period.

This research aims to determine the influence of the internal control system, accounting information system, and organizational commitment on the accountability of village fund allocation management in villages in the Kupang Tengah District. The data used in this research are primary and secondary data. The data obtained in this research were collected through questionnaires distributed directly to all village officials in the Kupang Tengah District. This study uses a Quantitative approach with a saturated sampling technique. The data analysis technique used is descriptive statistical analysis, validity test, reliability test, normality test, and hypothesis testing. The analysis tool used is Statistical Package for the Social Sciences 23 (SPSS 23). The results of this study indicate that there is a significant influence of the internal control system, accounting information system, and organizational commitment on the accountability of village fund allocation management.

PT Air Minum Tabalong Bersinar (Perseroda) is a regional-owned business entity engaged in the field of drinking water services for all people in the Tabalong Regency area. A company really needs to carry out internal control over cash receipt and disbursement procedures, because it is related to the continuity of the company's operations. Every day, PT Air Minum Tabalong Bersinar (Perseroda) always supervises cash receipts sourced from water bill income, new connection installations, reconnections, and inspection income. The large amount of cash received every day makes transactions increasingly dense, there is no application to process cash filling and disbursement data, so the calculations are inaccurate, and it is difficult to present cash receipt and disbursement reports briefly. In addition, the problems that occur in cash management, PT Air Minum Tabalong Bersinar (Perseroda) still does the manual method, namely by entering cash receipts and disbursements in Microsoft Excel, and recapitulating data every day by entering it into the table provided. This is less effective and efficient, because it does not shorten the processing time at all and can be risky for data that has not been entered due to unsystematic presentation. Therefore, an application is needed that can handle the current problems, namely the cash receipt and disbursement application to help the process of presenting reports briefly and make it easier for employees to enter data, search for data, and computerized income.  

Focus study This is how forensic audits , internal control , whistleblowing systems , good corporate governance (GCG), and culture organization have an impact on fraud prevention in a organization . Fraud is problem big that can cause loss financial big and destructive reputation company . Research this , based on review comprehensive literature , finding​ that forensic audits are very helpful prevent fraud . Forensic audit use the intended technique For detect fraud . Good internal controls are also important. For build a system that can supervise and manage source Power organization with good , reduce possibility fraud . In addition , the whistleblowing system is considered as tool important For prevent fraud because allows people to report Allegation violation without worry will consequence negative . The study also found that culture strong organization​ can help prevent fraud with create environment work that is moral and transparent . Many studies show that positive culture​ can increase awareness and compliance to policy fraud prevention . As a result , research This suggest that the organization minimize fraud risk with implementing forensic audits , strong internal controls , and a culture of good organization . The result will become more organization​ healthy , transparent and accountable .

The research findings indicate that accounting information systems have a positive impact on employee performance, as evidenced by a P-value of 0.026 (P < 0.05). This suggests that implementing effective information systems can enhance efficiency and productivity. Additionally, internal controls significantly influence employee performance, with a P-value of 0.000 (P < 0.05). These results highlight that robust internal controls create a more structured work environment and help reduce the risk of errors. On the other hand, work motivation does not have a significant effect on performance, with a P-value of 0.239 (P > 0.05). This implies that other factors may play a more dominant role in improving performance compared to intrinsic motivation. Overall, the study concludes that accounting information systems and internal controls have a greater positive impact on employee performance, while the effect of work motivation is more limited.

This study aims to analyze the influence of the application of Accounting Information Systems (AIS), Internal Control Systems (ICS), and Human Resource Competence (HRC) on the quality of financial statements, with HRC as a moderating variable. The research was conducted on financial department employees at Eyelink Group using a quantitative approach and Partial Least Squares (PLS) analysis technique. The findings reveal that AIS and ICS do not have a significant direct impact on the quality of financial statements. However, HRC significantly affects the quality of financial statements. HRC also strengthens the relationship between AIS and the quality of financial statements but does not significantly moderate the relationship between ICS and the quality of financial statements. These findings underscore the importance of competent human resource management to support optimal AIS implementation and improve the quality of financial statements. The study recommends the development of human resource competence through continuous training and education as a strategic measure to enhance financial reporting quality.

This study aims to examine the influence of Accounting Information Systems (AIS) and Internal Control Systems (ICS) on the quality of financial statements, with Good Corporate Governance (GCG) as a moderating variable. This quantitative research employs Partial Least Squares (PLS) analysis on 36 respondents from Eyelink Group. The results indicate that AIS and ICS do not significantly affect the quality of financial statements. However, GCG has a significant effect on the quality of financial statements and strengthens the relationship between AIS and financial statement quality. GCG does not show significant moderation in the relationship between ICS and financial statement quality. This study highlights the importance of implementing effective GCG to improve financial statement quality and support optimal AIS implementation.

This study examines cases of corruption in Indonesia’s financial sector and state-owned enterprises (SOEs), focusing on PT A, PT B, and PT C. The research aims to analyze and compare the modus operandi and system vulnerabilities that enable corruption in these companies. Data were collected through analysis of investigation and financial audit reports, legal literature, and relevant regulations, specifically the Anti-Corruption Law (UU TIPIKOR) and the Anti-Money Laundering Law (UU TPPU). Findings reveal that weak internal controls and limited forensic accounting practices are key factors facilitating corruption, including embezzlement at PT A, procurement specification manipulation at PT B, and fictitious transactions at PT C. The application of forensic accounting and strengthening of internal control systems are essential in detecting and preventing financial manipulation, which can be detrimental to the state. This study recommends implementing forensic accounting, reinforcing internal oversight, conducting stricter procurement audits, and fostering interagency cooperation to enhance effective anti-corruption measures.

Poor quality of financial statements can have an impact on the inaccuracy of the information presented, thereby hindering data-based decision-making. This can also affect the accountability and transparency of financial management within government agencies. This study aims to investigate the influence of human resource (HR) competence, the implementation of the Agency-Level Financial Application System (SAKTI), and internal control on the quality of financial statement information at the Brebes Regency Religious Court Office. The research method used is quantitative with a survey approach. The research sample consists of employees who are directly involved in the financial reporting process. Data was collected through questionnaires and analyzed using regression methods to test the relationship between these variables. Human resource competence has a positive and significant effect on improving the Quality of Financial Statement Information at the Brebes Regency Religious Court office by 66.5%. The implementation of SAKTI had a positive and significant effect on improving the quality of financial statement information by 17.5%. Internal Control had a positive and significant effect on improving the Quality of Financial Statement Information by 14.0%. HR competence, SAKTI implementation, and Internal Control simultaneously affect the improvement of the quality of financial statement information at the Brebes Regency Religious Court office. The variables of HR competence, SAKTI implementation, and internal control contributed 66.4% to the quality of financial statement information at the Brebes Regency Religious Court office, while the remaining 33,760% were influenced by variables that were not studied.

Hypertension is still a health problem in the world, including in Indonesia. The increasing prevalence of hypertension is because there are still many hypertension patients who have not received treatment or who have been treated. Hypertension is not controlled properly and correctly and will have an impact on complications, this can increase morbidity and mortality. Hypertension patients are expected to be able to control hypertension properly and correctly with a good lifestyle according to recommendations to prevent hypertension complications. The purpose of this study was to determine the characteristics of hypertension patients in efforts to control hypertension in the Internal Medicine Polyclinic of the Hospital. This type of research uses a descriptive survey and a cross-sectional research approach. The results of this study show that the characteristics of respondents are mostly male compared to women, most are 45-64 years old, have excess body weight, have high school and college education, have civil servant jobs and are retired civil servants, have a history of hypertension from their families, have a duration of hypertension 0-1 years and a duration of hypertension treatment 0-1 years. It is recommended for hypertension sufferers to control hypertension and other researchers to conduct research with wider variables.

This study aims to design an effective cash accounting information system for an agrotourism hotel in Batu City. The data collection methods used are field studies and literature review, employing techniques such as observation, interviews, and documentation. The important significance of this research is to enhance the cash receipt procedures for hotel room rental payments by incorporating additional digital payment methods through e-wallets and QRIS, thereby increasing transaction efficiency that benefits both the hotel and consumers. The significant importance of this research is to enhance the efficiency of payment transactions, making it easier for both the hotel and consumers. The qualitative analysis in this study aims to improve the accuracy of cash recording, reduce the risk of errors and misuse of funds, enhance internal control, broaden payment options, and provide practical guidance for hotels and consumers regarding payment and cash receipt procedures. With improved cash receipt procedures, the hotel will be better prepared to meet consumer needs and increase competitiveness in response to changes.

This study aims to determine the magnitude of the influence of Internal Control and Auditor Independence on Fraud Prevention at Public Accounting Firms in South Jakarta. This study uses a quantitative research method. The data source used is primary data. Data collection techniques in the form of questionnaires. The sample collection method in this study is non-probability sampling. There are 70 respondents consisting of 9 public accounting firms in South Jakarta. The results of the study show that the calculated t value is greater than the t table value of 3.778> 1.667, meaning that Ho is rejected and Ha is accepted. This means that the Internal Control variable (X1) significantly influences Fraud Prevention (Y). Based on the calculated t value greater than the t table value (4.126> 1.667), meaning that Ho is rejected and Ha is accepted. This means that the Auditor Independence variable (X2) significantly influences Fraud Prevention (Y). From the calculation results with SPSS 25.0, it was found that the coefficient of determination (Adjusted R Square) was 0.723. This indicates that the Internal Control Variable Auditor Independence Variable affects the Fraud Prevention Variable by 72.3% and the remaining 27.7% is explained by other factors (other variables) that were not examined in this study.