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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

In running a business there are definitely risks. Risks that arise from the internal and external environment of the business can result in the business experiencing losses. This research method uses a qualitative descriptive research method with data collection techniques originating from observations and interviews with the owner of the Manju Steamed Bread business, Tuasan Branch. This research will use Enterprise Risk Management (ERM), where ERM implementation is usually implemented by identifying risks, assessing and controlling risks. Businesses that use Enterprise Risk Management (ERM) can get risks ranging from low (low), medium (medium), high (high). This research aims to identify risks that may occur in the Manju Steamed Bread business, Tuasan Branch, then create a risk matrix to determine the worst risks that must be prioritized in control. The research results show that there are operational risks, namely employees not following steaming machine operating procedures, lack of maintenance of the machine and bread steaming equipment by employees and delays in the arrival of raw materials. This risk will affect the quality of taste, service, and can result in losses due to shop closures due to delays in the arrival of raw materials, so risk management is needed which aims to reduce operational risks that may occur.  

he construction sector is a dynamic industry that produces projects in terms of infrastructure and buildings. This sector faces challenges, particularly in worker safety and health (K3) in every project. Statistics show that the increase in fatalities and permanent disability cases due to accidents at construction sites in Indonesia is among the highest compared to other industrial sectors. This study examines the key factors and challenges in meeting occupational safety and health (K3) standards to achieve quality infrastructure. The method used in this study is a literature review conducted through databases such as PubMed, Science Direct, and Google Scholar. After selection, 42 articles were used as sources for analysis in this study. The results indicate that technical aspects, both Internal Risks and Project Risks, are the most influential causes of health and safety risks in a building construction project. Meanwhile, External Non-Technical Risks are the least influential causes of health and safety risks in a building construction project. Risk control can be carried out through good working methods, the use of tools according to warning signs, the appropriate use of personal protective equipment (PPE), and clear explanations of accident risks and risk control methods by the contractor.

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.

Law plays an important role in authority because it serves as a mechanism to legitimize public institutions and government institutions. Judicial power, which is part of state power, must have independence because only through independence can it control and limit legislative and executive power. In this case, independent judges can legally determine whether government actions to protect human rights are appropriate or not. This research uses normative juridical, which is an approach that focuses on legal provisions and legislation. This research approach uses analytical description to clarify the legal issues being discussed. This research uses primary data consisting of legal data in the form of judicial power legislation, coupled with secondary legal data in the form of books, journals, articles and others. The result of this research is that judicial power itself still has challenges that can occur, one of which is the intervention by internal and external judges themselves because of the elemental content of interests and power politics. Another factor is the poor and degraded morality of judges so that they can be bought and bribed by litigants, resulting in a decision that is not based on justice. This is certainly contrary to our constitution, namely the 1945 Constitution and the Constitution of the Republic of Indonesia.

Pondok Pesantren, Islamic boarding schools, play a crucial role in shaping the character of young generations. Effective communication management is essential to ensure the smooth execution of various educational, religious, and social activities. This study aims to analyze the concepts, objectives, functions, strategies, and influencing factors of communication management in Pondok Pesantren. The research method used is library research, which involves reviewing relevant literature. The findings indicate that communication management in pesantren encompasses planning, organizing, executing, and supervising communication processes to ensure effective dissemination of religious and educational messages. The primary goals of communication management are to achieve understanding, build acceptance, and motivate action. The functions of communication management include planning, organizing, executing, and controlling. Communication strategies are divided into internal strategies, such as dialogic communication, sharing, counseling, and interviews between caregivers and students, and external strategies, such as interpersonal dialogue, religious lectures, visits, provision of business capital, and zakat to the community. Factors influencing communication management include interaction, motivation, ethics, internal communication within the pesantren, and religious relationships within the community. With effective communication management, Pondok Pesantren can enhance the quality of education and character building for students and provide positive impacts on the community.

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 study aims to analyze the influence of the control environment, risk assessment, control activities, information and communication, monitoring, and employee performance of the effectiveness of credit granting at the banking companies in BUMN Bank. Data collection  methods  are  done  by  survey and questionnaires. The number of respondents in this study was 40 respondents, in distributing questionnaires using purposive sampling technique. Based on the F test used to test whether the regression model used is fit, if the significant value>α = 0.05 then the hypothesis is rejected, which means the regression model is not fit. If the significant value <α = 0.05, the hypothesis is accepted, which means the fit regression model. F test results show a significant value of 0,000 which means less  than  0.05  then  the  hypothesis  is  accepted,  which  means  four  independent variables namely the control environment (X1), information and communication (X4), monitoring (X5), and employee performance (X6) simultaneously have a positive effect and risk assessment (X2), control activities (X3) simultaneously have a negative effect on the dependent variable, namely the effectiveness of credit (Y). From the results of the t test it can be seen that four independent variables namely the control environment (X1), risk assessment (X2), control activities (X3), information and communication (X4), monitoring (X5), and employee performance (X6) have a partially positive and negatuve effect on the dependent variable namely the variable the effectiveness of granting credit (Y) because it has a significantly smaller value of 0.05

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.

This study aims to analyze the relationship between big bath accounting, corporate governance, and information asymmetry on audit fees through a qualitative literature review approach. Big bath accounting, a practice of manipulating earnings by reducing profits in one period to boost profits in the subsequent period, is known to increase audit risks, which subsequently leads to higher audit fees. Strong corporate governance is believed to mitigate the negative impact of this practice by providing more effective internal controls and reducing the level of information asymmetry. Low information asymmetry between management and shareholders reduces the auditor's uncertainty regarding the quality of financial statements, which can help lower audit fees. This study reviews recent literature on the relationship among these three variables, comparing findings from previous studies to provide a deeper and more comprehensive understanding. The study's findings suggest that good corporate governance and high levels of transparency play an important role in reducing audit fees caused by big bath accounting practices and information asymmetry. These findings are expected to contribute to the development of more effective governance policies that enhance financial transparency and control audit costs.

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.

Accountant has important role on supplying a reliablle finance information for all stakeolder. To support auditor success its very important for the auditor themself to has hight quality and reliable perfomance. To assess auditor performance in public accountant are based on the auditor performance. An auditor when implamanting their duty are requred to produce a good performance. A good audit quality can be generated if an auditor is able to pay attention to the factors that influence it. Professionalism, organizational commitment, locus of control (internal) and professional ethics are some factors that may affect audit performance. This study aims to obtain empirical evidence of professionalism, organizational commitment, locus of control (internal) and professional ethics on audit performance.The location of this research was conducted at seven Public Accounting Firm in Bali Province with total sample of 66 auditors. The sample was chosen using saturated sampling technique. Data collection in this research using survey method with questionnaire technique. Data analysis technique used is Multi linear regression technique. This study show a valid result on instrument test and clasic asumtion test. Based on the analysis conducted, professionalism, organizational commitment, locus of control (internal) and professional ethics have significant and positive effect on audit performance. This study conclude that if the auditors are be able to increase their profesionalism, organizational commitment, locus of control (internal) and professional ethics their audit performance will increase al well.

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.

The research discusses the factors causing drug abuse cases and their countermeasures in Pohuwato Regency. The method used in the research is empirical with qualitative descriptive data analysis that describes and describes reality data in the field. Based on the results of the study, that the factors that cause drug abuse cases in Pohuwato Regency are internally derived from within a person. Where the inability to adjust and weak self-confidence so that the perpetrator is unable to control the desire to try and have experience with drugs that are expected to overcome the mental pressure he experiences. The pressure in question comes from family circumstances that are less supportive (not harmonious) and indifferent to one's self-development. In addition, there are external factors, namely the promiscuity of the perpetrator, social and work environment factors, economic problems and easy access for the perpetrator. Police Countermeasures against Drug Crimes in Pohuwato Regency are carried out by conducting Early Prevention or Pre-emtif efforts by conducting searches regarding the causes or drivers, to the opportunities for the use of these illegal drugs. Early prevention is carried out through education that aims to create awareness and vigilance, by distributing banners and advertising banners and invitations not to use drugs in agencies and public service places including in the school environment. Preventive efforts with socialization and counseling, supervision of narcotics trafficking traffic both at the port and land which is the entry point for migrants in Pohuwato district.  In addition, this supervision is also carried out routinely in places where transactions are usually held, for example nightclubs and locations where teenagers usually gather, and conduct operations or patrols or raids. Repressive efforts as the last step to take firm action against the perpetrator by imposing sanctions, as well as the implementation of rehabilitation involving various elements.

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 a mixed-use building structure requires careful planning and considers various factors such as functional needs, aesthetics and energy conservation. In addition, the design of mixed use buildings has various different functions in one area. Floor & Dag Plates Using Plain Reinforcing Steel with Quality Fy = 240mpa (Ø8mm). From the design results, several types of plate thicknesses are obtained according to the workloads that must be accommodated on it. the following are the moments acting on the floor & dag plates. reinforcement calculations are carried out using the capacity design method (capacity strength design) in accordance with SNI 2847-2019. The concept of capacity design in question is to control the formation of plastic joints at predetermined locations. The SAP2000 program can directly calculate the feasibility of structural dimensions and the required reinforcement area from the results of the input program process. In the SAP2000 program, the concrete regulations used are concrete regulations in the United States ACI-318-05/IBC 2003 which in some ways differ from concrete regulations in Indonesia SNI 2847-20219. It is necessary to make adjustments to the regulations that apply in Indonesia. The internal force from the SAP2000 program is selected from the loading combination that produces the field moment and the fulcrum moment at the maximum column face plane. The bending reinforcement and shear reinforcement of the beam can be read directly from the output of the SAP2000 program in the form of information on the required reinforcement area.