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This research aimed to investigate the impact of the Internal Control System and Regional Financial Supervision on the Accuaracy of the Financial Reports of the Sikka Regency Regional Government. The research follows an associative approach with a causal relationship form and utilizes a quantitative method. The population and sample for this research include all Regional Apparatus Work Units (SKPD) in Sikka Regency. Data was collected through a questionnaire distributed to each SKPD, with a total of 72 respondents. The data analysis involved multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS). This research showed that the significance value of X1 is 0.004, which is lower than the significance level of 0.05 (0.004<0.05) with a t-value of 2.989. Similarly, the significance value of X2 is 0.000, also lower than the significance level of 0.05 (0.000<0.05) with a t-value of 4.365. Additionally, the F-test yields a significance vale of 0.000, which is less than the specified significance level of 0.05 (0.000<0.05) with an F-value of 36.690. Therefore, it can be concluded that both the Internal Control System and Regional Financial Supervision significantly impact the Reliability of Financial Report Presentation, both individually and simultaneously.

This study aimed to examine the effect of internal control compliance on employee ethical behavior within the payroll system at KSP Kopdit Tuke Jung. The research utilized an associative approach with a causal relationship and employed a quantitative method. The population and sample consisted of all employees at KSP Kopdit Tuke Jung, totaling 62 respondents. Data analysis was performed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS). The findings revealed that partially: (1) Control environment did not have a significant effect on employee ethical behavior within the payroll system, (2) Risk assessment did not significantly impact employee ethical behavior within the payroll system, (3) Control activities had a significant effect on employee ethical behavior within the payroll system, (4) Information and communication did not significantly affect employee ethical behavior within the payroll system, and (5) Monitoring had a significant effect on employee ethical behavior within the payroll system. Simultaneously, the independent variables collectively influenced the dependent variable.

Cash is an asset that has an important component in company operations. Petty cash has a high level of vulnerability to theft and misuse. Controlling petty cash management is one of the things that can help a company achieve success. An internal control system for cash that is carried out optimally can have a positive impact on the continuity of company operations. On the other hand, if the implementation of internal control over petty cash is less than optimal, it can increase the possibility of fraud and asset theft. In this research, researchers used descriptive qualitative methods. Having a good internal control system in a company can help the company to manage company finances efficiently regarding petty cash expenditures. The results of the research reveal that the internal control of petty cash at PT Bank Syariah Indonesia has been running well and in accordance with the procedures set by the board of directors

Accounting information systems and internal control are two important factors in company operations. These two things are related to each other and influence each other. This research focuses on evaluating the inventory, sales and receivables accounting information system to improve internal control at CV Karunia. This research uses qualitative methods with CV Karunia as the research subject. The data used is primary and secondary data from CV Karunia. Data collection was carried out by means of observation, interviews and documentation. The data obtained is then analyzed and a result is obtained. At CV Karunia, it was found that the implementation of tasks was not in accordance with its responsibilities. It is known that inventory, warehouse and goods receipt are carried out by the same department. Apart from that, the sales and receivables section can be carried out by many people in the company so that unrecorded sales transactions often occur. This occurs due to a lack of standard operational procedures related to clear division of tasks and inadequate evaluation from the company. So it is hoped that companies will create standard operating procedures, clear division of responsibilities, and carry out routine audits.

Adequate human resource competency supported by an internal control system is expected to create accountable and transparent village fund management. This study was conducted to determine the effect of human resource competency and internal control system on the accountability of village fund management in Enrekang district. This study uses primary data obtained from respondents' answers to the distributed questionnaires. The sampling technique used was purposive sampling so that 56 respondents were obtained. The data was processed using SPSS and analyzed using multiple regression analysis. The results of the study indicate that partially human resource competency and internal control system have a positive and significant effect on the accountability of village fund management in Enrekang district.

Forensic accounting plays a vital role in combating financial crimes resulting from accounting estimates, as it combines specialized knowledge in accounting with forensic investigative skills to analyze financial statements and uncover manipulations.and The research aims to explore how forensic accounting affects the identification of financial crimes related to accounting estimatesThe most important conclusions of the research were : Forensic accounting plays a vital role in discovering financial manipulations and frauds associated with accounting estimates. Through careful examination and forensic analysis of financial statements, forensic accountants are able to detect any manipulation of numbers or exaggeration of profits or losses. andThe most important recommendations include examining the necessity of implementing strict internal control procedures that include reviewing accounting estimates regularly, using forensic accounting methods. This would reduce the chances of financial manipulation and fraud, and this research contributes to clarifyingThe role of forensic accounting in detecting financial crimes related to estimatesAccounting.And improvement transparencyAnd the accuracy of financial reports by examining estimatesAccounting.andDevelop effective financial investigation strategies to combat illegal financial activities.  

This study aims to identify problems in the process of submitting and accounting for project budget funds at PT. Leon Testing and Consultancy Banjarbaru, and to design an application program that can simplify the process. This study uses the theoretical framework of the Accounting Information System for Submission and Accountability of Budget Funds, which includes analysis of management information, related functions, procedure networks, documents, accounting records, internal control systems, and existing flowcharts. Applicable accounting standards are used in this study, with MySQL as the backend and PHP as the frontend. The results of the study indicate that the process of submitting and accounting for funds at PT. Leon Testing and Consultancy Banjarbaru is still semi-manual, using Microsoft Excel. Therefore, it is recommended that the company adopt an online-based application to improve the efficiency and effectiveness of the process

This study is motivated by the government's efforts to realize ideal national defense management by means of transparent supervision and control by a relevant government institution. Because, in the government environment, maladministration, and violations of laws and regulations are still found. The purpose of this research is to comprehensively understand external supervision in the national defense system, the formation of effective supervisory mechanism regulations, internal supervision in the national defense system, and reform of national defense institutions. The research method used is a descriptive analysis approach through literature study. Based on the results of the discussion, it is found that in organizing a good defense system, it is necessary to optimize the control mechanism by conducting effective supervision. This supervision is carried out by government agencies, both the House of Representatives of the Republic of Indonesia, the Inspectorate General within the Ministry of Defense of the Republic of Indonesia and the Indonesian National Army.

The internal control system has an important role in the raw material purchase cycle in the company because the existence of an internal control system can avoid the risk of delays in the arrival of raw materials, therefore an internal control system is needed. The purpose of this study is to determine the influence of the control environment, risk assessment, control activities, communication and information as well as supervision on the raw material purchase cycle at PT Ramen Master Indonesia. The object of this research is the workforce of PT Ramen Master Indonesia Mojokerto, Surabaya Merr, Surabaya Lontar, Batu, Sidoarjo, and Gresik branches. This type of research uses a quantitative method using primary data, data analysis using SEM-PLS version 4. The results of this study are that the control environment, risk assessment, control activities, communication and information as well as supervision have a positive and significant effect on the raw material purchase cycle.   

This study was conducted with the aim of knowing the extent to which the quality of village financial reports can be influenced by human resource (HR) knowledge, SISKEUDES implementation and internal control systems. This study uses a quantitative method with primary data collection, namely a questionnaire. The population in this study was 160. The sampling techniques used purposive sampling, so that 100 people were used. The data analysis techniques used were data instrument testing, classical assumption testing, multiple regression analysis and hypothesis testing. Based on the results of the study, human resource (HR) knowledge, SISKEUDES implementation and internal control systems partially influenced the quality of village financial reports.

This study aims to exmine the influence of abnormal accrual, internal control system, and audit findings on the quality of financial reports of district/city goverments in Indonesia. The sampel that used in this study was local goverments in Indonesia at the district/city level in 2020-2022, with the sampel amounted to 1,518 sampels.  The sampel selection is using purposive sampling technique and proceed using multinomial logistic regression analysis. The result of this study indicate that abnormal accrual do not affect the quality of local government financial reports. Then internal control system has a positive effect on the quality of local government financial reports. And audit finding has a negative effect on the quality of local government financial reports.

Pan Brothers Tbk is one of the garment companies that adopted garment production in the form of 3D VR (Virtual Reality) as a garment prototype in Indonesia. In the process of making 3D VR products, many defective products must be revised. The study aims to implement the Six Sigma method and suggest improvements to reduce defects in 3D VR garment products using the Six Sigma method with the stages of defining, measuring, analyzing, improving, and controlling. In the define stage, the identification of the production process using the SIPOC diagram and identifying the type of defect. In the measure stage, the DPMO and sigma value calculations are carried out. The most defects are fitting not balanced and properly with a DPMO value of 269619.2 and a sigma value of 2.11. In the analysis stage with a fishbone diagram shows the factors that cause defects, namely man, machine, material, method, and environment. In the improvement stage, suggestions for improvements are given to reduce defects in 3D VR garment products. In the control stage, quality control is carried out by conducting internal training, upskilling, creating inspection report forms, adding teams to the QC division, and adding SOPs for the 3D VR producing process.

The purpose of this study is to see how the influence of transformative leadership style, internal control system, HR competence, and utilization of information technology affects the quality of financial reports in several agencies in Magetan Regency. A total of 112 respondents participated in this study through filling out questionnaires. This study utilizes quantitative methods and statistical analysis (multiple linear regression) to process the data obtained. The results showed that transformative leadership style, internal control system, and HR competence improve the quality of financial statements, but the utilization of information technology does not necessarily improve the quality of financial statements. the four factors collectively influence in improving the quality of financial statements.

This article is based on the lack of learning outcomes, internal control, and the use of interactive media. The purpose of this study is to understand the worthiness and effectiveness of the Android-based Google Site interactive learning media, as well as the interaction of locus of control with the Android-based Google Site interactive learning media on student learning outcomes. This thesis is a development using the Four-D model. The information collection instrument uses expert validation questionnaires, teacher, and student feedback. The research population was class XI students. The results reveal that the interactive learning media Google Site based on Android is worth using. based on the validation of material experts at 46.20 in the very valid group, media experts at 4.60 in the very valid group, teaching material design experts at 4.63 in the very feasible category, and learning design experts at 4.72 in the very feasible category. The economics teacher's assessment was 4.76 in the very decent category, the results of the individual trial were 4.67 in the very decent category, the small group test was 4.79 in the very decent category, and the field trial was 4.72 in the very decent category. The Android-based Google Site interactive teaching media is effectively used in improving learning outcomes in line with the t-test results, where the 2-tailed sig value is 0.000<0.05. Based on the two-way ANOVA test, there is no locus of control interaction on the Google Site interactive learning media, namely the 2-tailed sig value is 0.001<0.05. In conclusion, there is an interaction between locus of control and learning media on student learning outcomes. This research implies that schools can use the Android-based interactive learning media Google Site "Melani Si Andro" which was developed as a student learning facility to develop learning outcomes.

This study aims to analyze the factors that affect the quality of government financial report information at the Regional Finance and Assets Agency (BKAD). The factors studied include human resource competence, internal control, information technology utilization, and accounting understanding. Data was collected through a questionnaire distributed to BKAD employees and analyzed using the multiple linear regression method. The results of the study show that all the factors studied have a significant influence on the quality of financial statement information. These findings emphasize the importance of improving human resource competence, effective internal control, optimal use of information technology, and a good understanding of accounting in order to produce quality financial reports. 

The conversion of food land functions in the Mamminasata Region of South Sulawesi Province, is always increasing due to urban growth, population development, emigration and the economy. This study aims to determine the strategy for controlling the conversion of agricultural land functions in order to implement Law No.41/2009 and Regional Regulation No. 4 tahun 2014 concerning the protection of sustainable agricultural land in the Mamminasata area of ​​South Sulawesi province. The type of research used is a combination of qualitative and quantitative methods. This research was conducted in the Mamminasata Region, South Sulawesi Province from October to December 2016. Primary data collection was obtained using landsat 7 ETM maps and Spot 4 imagery and interpretation. Secondary data was obtained from government stakeholder interviews, surveys and direct interviews with local communities systematically and based on research objectives, causal factors based on survey results, interviews from informants and the public are external factors, internal and policy factors, then thus to overcome these problems a sustainable food land control strategy must be carried out including: Strengthening farmer institutions and related agencies, Protection and empowerment of land-owning farmers, Utilizing and protecting sustainable food agricultural land, providing incentives and disincentives to land owners, sharecroppers , and farmer groups, optimizing sustainable food agriculture land: by means of intensification, extensification and diversification of agricultural land, imposing sanctions and penalties on those who violate regional regulations and RTRW, and following up RI Law No. 4 tahun 2014 and South Sulawesi provincial regional regulations no. 4 of 2014 to determine the zoning of sustainable food agricultural land in the Mamminasata area as one of the food storages in South Sulawesi.

Nowadays, business development is increasingly complex and competitive, therefore companies must improve their performance. In an effort to improve company performance, the accounting information system (AIS) and internal control system (SPI) are very influential, because good implementation of SIA will make the tasks carried out by all employees easier. Therefore, this research aims to determine the effect of implementing AIS and SPI on the performance of the XYZ Savings and Loans Cooperative (KSP) case study company. The data used is primary data, this data was obtained through distributing questionnaires. The population and sample in this study were all KSP XYZ employees, namely 33 people spread across four branch offices. The method used is multiple linear regression analysis using the SPSS Version 29 test tool. Based on the research that has been carried out, the results show that partially SIA and SPI have no effect on company performance and, simultaneously, SIA and SPI have an effect on company performance.

One way management can control the foundation better is by controlling operating costs as effectively and effectively as possible. An operational audit is a systematic process used to assess how effective and efficient operations are under internal supervision. This audit report is submitted to the management along with recommendations for improvement. This study aims to find a more efficient way to control operational costs through operational audits. The research method used is using a qualitative descriptive method. Based on the research, it can be concluded that the Foundation's operational audit has been carried out independently and in accordance with applicable audit theories and standards. The operational auditor remains objective and can carry out his responsibilities honestly and carry out all his or her abilities in auditing. In addition, operational auditors are still reflected in the position of the audit unit.

Early childhood is a "golden age" that is crucial for a child's development, where education plays an important role in optimizing their potential. According to psychologist Dinny H. A. Rully, parents have a significant responsibility in channeling their child's talents from an early age to ensure they do not miss out on this golden period. Developing a child's potential requires a conducive environment and a parenting style that supports creativity, including clear communication and positive parental control. A child's talents can be identified through aptitude tests from an early age, aiming to optimize potential, prevent learning problems, and select appropriate curricula and activities. Internal factors such as motivation and perseverance, as well as external factors like parental support, greatly influence a child's talent development. Aptitude tests, involving child psychologists, encompass various activities to identify types of talents such as intellectual, academic, creative, artistic, psychomotor, and social. Nurturing a child's interests and talents requires attention from parents and the surrounding environment, including providing diverse experiences, motivation, and recognition, as well as offering the necessary resources to overcome obstacles and fully develop the child's abilities.

This research was conducted to analyze internal control in the management of receivables at HARRIS Hotel & Conventions Gubeng. The purpose of this study was to determine the internal control system in managing accounts receivable at HARRIS Hotel & Conventions Gubeng. The research was conducted using a qualitative descriptive approach method which includes data collection, data reduction, presentation and findings. The application of the internal control system in the management of accounts receivable by HARRIS Hotel & Conventions Gubeng has been running well. Proven by the application of ethical standards and clear policies and applying principles in the form of guidelines in carrying out work every day, good information and communication, credit sales policies and holding regular evaluations every month to discuss problems regarding accounts receivable. This greatly supports internal control of accounts receivable management to run effectively.