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This research aims to examine the influence of digital literacy on elementary school students' interest in reading and writing during the Covid-19 pandemic. This research is qualitative research using the systematic literature review (SLR) method. Information is taken from the Google Scholar database for the last 5 years, viz. between 2020 and 2024 in full text format. The research results show that the Covid-19 pandemic has had a significant impact on elementary school students' education, especially in distance learning. Obstacles faced include lack of facilities, slow internet connection, and lack of direct interaction. Parents and teachers also face the challenges of costs, adapting to technology, and difficulty controlling and understanding students. However, online learning opens up opportunities for innovation and collaboration between parents, teachers and the community. Research also shows that the pandemic affects elementary school students' digital literacy and reading interest. Rahman found an increase in reading ability despite obstacles. Mirnawati identified the challenges and opportunities of online learning. Siroj noted that good digital literacy increases interest in reading. Andarini concluded that digital literacy at the UPI Serang Pilot Laboratory Elementary School was going quite well. Salsabillah revealed the negative impact of online learning on literacy and numeracy. Ayuniar highlighted the important role of teachers in teaching reading skills. Solahudin identified internal and external factors that influence students' reading interest. Anam emphasized the need for educational updates and technological support during the pandemic.

Internal auditors play a strategic role in ensuring the transparency, integrity, and operational efficiency of an organization. This article explains how internal auditors function as consultants providing advice to improve a company's risk management, control and governance processes, IA also identifies and manages risks that may affect organizational objectives. By using appropriate audit methodologies and utilizing modern audit technology, internal auditors can add significant value by providing recommendations for process improvements and internal controls. Amid challenges such as limited resources and pressure to deliver accurate and relevant results in a timely manner, internal auditors must be able to maintain their independence and ensure effective collaboration with senior management and the audit committee. Keywords for this article include: auditor, consulting and company. Considering the challenges and opportunities faced, this article summarizes the crucial role of internal auditors in supporting the long-term success of companies through careful oversight and strategic recommendations for risk management and improving company performance.    

The issuance of an opinion on financial statements must be based on the belief that the financial reporting is fairly presented, meaning it is free from material misstatement. At Daarut Tauhiid Foundation, a phenomenon occurred where the financial statements for the years 2018-2020 received a qualified opinion (WDP) due to differences in the beginning and ending net asset balances caused by errors in Excel formulas. Primary data were collected from 54 respondents, including employees involved in the preparation of financial statements, those who have access to the accounting information system, and those engaged in internal control activities. Data processing revealed that the significance of the accounting information system variable was 0.04, the internal control variable was 0.002, and both variables together yielded a result of 0.000, indicating that the accounting information system and internal control simultaneously reduce financial statement misstatements. Ultimately, this study shows that internal control simultaneously reduces financial statement misstatements by 53.4%.

Accounting Fraud has become a major problem across all industries, causing financial loss and damaging an organization's reputation. In this research, the goal to be achieved is to understand how an individual's morality and internal control influence the occurrence of fraud. Fraud cases in Indonesia have increased along with business growth and developing investment opportunities. Company financial reports are often presented maximally to attract investor interest. This research applies a Systematic Literature Review (SLR) approach. This literature review was carried out by collecting articles published in international and national journals from 2017 - 2024. Of the 336 articles found, 52 articles were taken for further analysis based on certain criteria. Articles collected via Google Scholar, Semantic Scholar, ResearchGate and Garuda. In this study, articles were grouped based on the year in which they were published, the number of authors involved, the research methods used, and the data collection techniques applied. The findings from this study indicate that this subject will be the most discussed in 2022, with 13 related journals. Most of the authors come from the Indonesian Hindu University in the Hita Accounting and Finance journal, contributing 22% of the total articles. The method most commonly used in this research is quantitative, with questionnaires as the main approach to collecting data.

You may see corruption in action in today's news stories about Indonesia. Actually, there are those who see corruption as something that happens all the time and have unknowingly made it a national disease. In addition, companies that have strong internal controls might nevertheless be victims of fraud. The effects of financial fraud are far-reaching and devastating. In most cases, this causes financial report information to become inaccurate, which in turn affects top-level decision-makers. Examining how auditors may best identify and forestall instances of financial fraud is the overarching goal of this study. This research is qualitative in nature; it gathers information on social phenomena, processes and analyzes it further, and then draws conclusions. The data used for this study came from secondary sources. The findings highlight the critical and essential role of auditors in identifying different types of financial reporting fraud inside organizations.  

This research aims to investigate the accounting information system employed by the company in the procurement of raw materials. Additionally, the study evaluates the implementation of internal controls by PT Tri Sukses Prima in its raw material procurement system located in Manguharjo District, Kota Madiun. The research employs a comparative descriptive analysis method with a quali-tative approach, and data is collected through field studies using an Internal Control Questionnaire (ICQ) as an analytical tool. The findings reveal that the internal control system for raw material procurement is largely in line with the internal control elements outlined by Mulyadi (2018). While PT Tri Sukses Prima effectively applies many of these control elements, there are still some areas needing improvement, such as overlapping job functions in the warehouse. Furthermore, based on the ICQ assessment, the internal control system for raw material procurement at PT Tri Sukses Prima is highly effective, with a score of 77.3%.  Interpretation of these results shows that PT Tri Sukses Prima's commitment to strengthening its internal control has produced positive results. The effectiveness of implementing the Champion method not only increases operational efficiency but also ensures integrity and ac-countability in every raw material purchasing transaction.  

A mixed-use building refers to the combination of several different functions in one building, such as residential, office, shopping, and recreational functions built on one site. Designing the structure of a mixed-use building requires careful planning and consideration of various factors such as functional needs, aesthetics, and energy conservation. Additionally, the design of mixed-use buildings includes various functions in one area. The floor slabs and roofs use plain reinforcing steel with a strength of Fy = 240 MPa (Ø8mm). Concrete cover is taken as 20 mm. The design results in several types of slab thicknesses according to the working loads that must be accommodated above them. Below are the moments acting on the floor slabs and roofs. Reinforcement calculations are carried out using the capacity strength design method according to SNI 2847-2019. The concept of capacity design refers to controlling the formation of plastic hinges at predetermined locations. The SAP2000 program can directly calculate the feasibility of structural dimensions and the required reinforcement area from the input program results. In the SAP2000 program, the concrete regulations used are those of the American Concrete Institute ACI-318-05/IBC 2003, which in some aspects differ from Indonesian concrete regulations SNI 2847-20219. Adjustments need to be made to comply with Indonesian regulations. Internal forces from the SAP2000 program are selected from load combinations that produce the maximum field moments and support moments at the column faces. Flexural and shear reinforcement of beams can be directly read from the SAP2000 program output in the form of the required reinforcement area information

Nusantaratv.com, an online news portal founded in 2020, has succeeded in building a reputation as a trusted source of information in the digital era. This research aims to understand how Nusantaratv.com's editorial management contributes to building a positive reputation. This research uses the POAC (Planning, Organizing, Actuating, and Controlling) model in analyzing various relevant aspects. Using the POAC Model as a comprehensive approach to management which includes planning, organizing, implementing and controlling. This research uses a qualitative method with data collection techniques in the form of literature study, observation, documentation and interviews. The research results show that Nusantaratv.com implements an effective editorial management strategy, including: Planning: Developing a comprehensive communication strategy to deliver quality content, with the main target audience being young viewers aged 18-35 years. Organizing: Forming a special team consisting of content writers, graphic designers, video editors and social media managers to manage communication campaigns. Implementation (Actuating): Motivating and guiding the team to carry out planned tasks, with effective internal communication and good coordination. Supervision (Controlling): Monitoring and evaluating the results of communication activities, by making adjustments if necessary to ensure communication objectives are achieved. A data-driven approach and analysis of user feedback allows Nusantaratv.com to remain relevant and meet the needs of its ever-evolving audience. Collaboration with various stakeholders also helps Nusantaratv.com expand its reach and enrich its content.  

This study aims to examine the relationship between the Internal Control System (SPI) and potential corruption with accountability as a mediating variable. The sample used in this study was local governments in Indonesia at the district/city level in 2020-2022 so that the sample amounted to 1,307 samples. The sample selection used purposive sampling technique and the analysis technique used was regression analysis and path analysis with SPSS 27 software. Furthermore, the sobel test was used to test the indirect effect of the independent variable on the dependent variable through the intervening variable. The results of the study provide empirical evidence that the SPIP variable has a negative effect on potential corruption. Then SPIP is also proven to have a positive and significant effect on accountability. And accountability has a negative and significant effect on potential corruption. And accountability acts as a mediating influence between SPIP on potential corruption.

This research aims to identify factors that influence repeat crime and explore prevention strategies that can reduce this tendency. Through a case study approach, this research analyzes several recidivism cases involving repeat offenders in Indonesia. Findings suggest that internal factors such as weak self-control and intimacy with religion, as well as external factors such as economic problems and negative social environments, play an important role in increasing the risk of recidivism. Criminological theories such as Social Structure Theory, Becker's Economic Theory, Opportunity Theory, and Social Learning Theory are used to understand the phenomenon of recidivism and identify effective prevention strategies. Based on the case analysis, comprehensive efforts are needed from various parties, including government agencies, communities, and non-profit organizations, to provide effective rehabilitation, increase supervision and social control, and provide social support to former drivers in order to reduce the risk of recidivism and strengthen community security overall.

This research aims to identify the role of internal auditors, accountability, transparency, and how technology can be used to improve the effectiveness, benefits and risks of internal audits. The extent to which technology changes, artificial intelligence, and the tools offered by these technologies will impact the future of internal audit. This research method uses qualitative data collection methods, using literature observations carried out by researchers and practitioners. This research was carried out using the LR (Literature Review) method, which was carried out in several stages: First, the author researched journals using keywords such as 'Digital Technology', 'Artificial Intelligence', 'Internet of Things'. “Internal Control” and “Internal Audit” The author has conducted research using electronic databases such as Google Scholar, Semantic Scholar, Scopus, Publish Or Perish, Scispace and many other websites. This research is an important tool that provides information about technological changes and technical intelligence that are critical to the future of the audit profession and offers various suggestions for improving the efficiency and effectiveness of audit professionals' work. Therefore, this study suggests future research to investigate changes and increase knowledge.    

Employee attendance information systems are an important component in human resource (HR) management in various organizations. Auditing attendance system information is necessary to ensure that the system runs effectively and efficiently, and complies with applicable regulations and policies. COBIT 4.1 (Control Objectives for Information and Associated Technologies) is an audit framework that can be used to deploy attendance information systems. This research aims to conduct an audit of the employee attendance information system using the COBIT 4 framework. This audit was carried out to evaluate the effectiveness of internal control, compliance with regulations, and operational efficiency of the employee attendance information system at XYZ company. The research method used is a combination of qualitative and quantitative, including interviews, observation and testing. The research results show that in general the employee attendance information system has been running well, but there are still several findings related to control and compliance weaknesses that need to be improved. The recommendations provided include improving access rights management, monitoring activities, as well as improving procedures and documentation.  

Regional government financial reports must present information that is relevant, reliable, comparable and easy to understand. This research aims to analyze the influence of the implementation of local government financial accounting systems and internal control activities on the quality of financial reports, both simultaneously and partially. This research is associative in nature. The sample used was 15 people in Sukoharjo Village, Sekampung District, East Lampung Regency, Garut using a saturated sampling method. The analysis used is path analysis because there is a relationship between independent variables. The research results show that the implementation of a regional financial accounting system has a positive but not significant influence on the quality of financial reports, while internal control has a negative influence which is also not significant on the quality of financial reports.

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 accounting profession in the industrial era 4.0 faces significant challenges in maintaining business ethics. In the context of Rural Credit Bank (BPR) Dana Nusantara Tanjungpinang Branch Office, efforts to avoid violations of business ethics are very important. By referring to literature studies and descriptive qualitative interviews, this research method reveals the strategies implemented by BPR Dana Nusantara Tanjungpinang in controlling ethical violations. The research results show that BPR Dana Nusantara Tanjungpinang uses internal audit and data crosscheck as the main strategy to ensure the accuracy of recording financial transactions. In addition, separation of functions and strict supervision of business processes are important steps in maintaining the integrity and honesty of company operations. However, challenges related to employee internet access present obstacles in efforts to prevent ethical violations. However, BPR Dana Nusantara Tanjungpinang continues to strive to use good vendors and implement strict operational procedures. The research results show that BPR Dana Nusantara Tanjungpinang continues to be committed to improving their internal control practices in order to create an ethical business environment and reduce the possibility of ethical violations in the future.

In environmental conservation, accounting plays a crucial role undertaken by companies and other groups. This encompasses interests for public organizations and local companies by companies and other groups. Additionally, environmental accounting also contributes to enhancing effectiveness and productivity in environmental preservation activities by improving internal decision-making processes, such as pricing, controlling overhead costs, and capital budgeting. Qualitative research is utilized to understand and explore this phenomenon using triangulation methods to gather data from various different sources. The research findings indicate that limiting the use of oil-fueled vehicles in Indonesia could be an effort to control climate change, in line with the Paris Agreement, while renewable energy stands as an alternative to be utilized. The UNFCCC has endeavored to regulate the amount or effects of greenhouse gases to limit global temperature rise, with each country expected to set their national contributions to combat climate change. This effort is responded to through UN conferences and results in global agreements, including the Kyoto Protocol and the Paris Agreement, which are legally binding to limit global temperature rise.

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.

Performance measurement is an essential thing  for  a  company.  To become the winner in this  global  competition  world,  the  company  has  to show a performance improvement from period to   period.   Recently, financial performance measurement is not enough to reflect the real business performance. That why Kaplan developed Balanced Scorecard Concept. The Balanced Scorecard Concept measure the organization’s performance through four perspectives that are the financial perspective, customer  perspective, internal  business process  perspective   and  learning and growth perspective. In dead, the  Balanced  Scorecard  Concept  is  a concept in translating strategy into action to achieve organization’s gool in the long term. The action is measured and controlled continually. This article count on the implementation of the Balanced Scorecard Concept in some companies in USA. Many problems a difficulties which occur on the implementation of the concept could became opinion and suggestions for some companies who want to implement the Balanced Scorecard. However, Balanced Scorecard will help organizations (companies) to measure their performance more comprehensive and accurate.

This study aims to examine the influence of Internal Control Effectiveness and Accounting Practices on the level of Fraudulent Activities within companies. The data analysis reveals that both independent variables have a significant impact on the dependent variable. The Internal Control Effectiveness shows a positive and significant correlation with Fraudulent Activities, while Accounting Practices exhibit a negative and significant correlation. Partial T-tests confirm that each variable individually affects Fraudulent Activities. Additionally, the simultaneous F-test indicates that Internal Control Effectiveness and Accounting Practices together have a significant impact on Fraudulent Activities. Multicollinearity and heteroscedasticity tests show no serious issues related to classical assumptions, and the autocorrelation test indicates no autocorrelation in the model residuals. These findings suggest that improving internal controls and accounting practices can significantly reduce the risk of fraud within companies.

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.