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

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

Fraud in the accounting field is fraud that involves data manipulation, asset theft, or other violations of business ethics. The Bitung City Regional Financial and Asset Agency is one of the agencies that is vulnerable to fraud. BKAD has the task of assisting the Mayor through the Regional Secretary in carrying out supporting functions in government affairs in the field of finance and regional assets. The research method used in this research is the quantitative method, a quantitative method, namely a research method that uses numbers and statistics in collecting and analyzing data that can be measured. The results of this research indicate that Fraud Risk Assessment has a significant positive effect on Time Pressure on Regional Financial Agencies and Assets. Auditors do not ignore audit procedures and can complete the audit process well even though the time pressure available to complete the audit is limited, auditors are able to indicate the occurrence of fraud either from suspicious documentation or changes in someone's behavior. Researchers concluded that Fraud Risk Assessment had a significant positive effect on Internal Control at the Regional Financial and Asset Agency (BKAD). This indicates that the higher the level of fraud risk assessment possessed by the auditor, the greater the auditor's ability to detect fraud.

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

Narcotics abuse is a very dangerous thing, because in addition to having an impact on the user's personal self, he will become addicted and his life will depend on narcotic substances, which if not prevented (treated), the type of narcotics that will be used will become stronger. and the larger the dose. Recidivism is the behavior of a person who repeats criminal acts after being sentenced by a judge's decision which has permanent legal force because of criminal acts that have been committed previously. The problem approach used is an empirical juridical method supported by a normative juridical approach. The data collection technique is that primary data is obtained through interviews with research subjects and secondary data is collected by reviewing through literature studies such as statutory regulations, books or literature, and journals. Data analysis uses qualitative data analysis. The factors that cause recidivism in narcotics abuse crimes are internal factors and external factors. Internal factors consist of uncontrollable desires, behavior, diligent praise, easily frustrated, and the character itself. External factors that cause someone to repeat the crime of narcotics abuse include environmental and social factors, economics, information and communication technology, and family factors. Efforts to overcome the recidivism of narcotics abuse that can be carried out are pre-emptive efforts, preventive efforts and repressive efforts.

This study aims to determine the effectiveness of internal control of drug inventory at Nahdlatul Ulama Hospital Tuban and to assess the suitability of the implementation of drug supply management with the applicable standards at Nahdlatul Ulama Hospital Tuban. This type of research is descriptive qualitative research. Data collection techniques were carried out by interviews and documentation. The data analysis technique used is stop-or-go sampling. The level of reliability (R%) used is 95% and determines DUPL 5%. Based on data analysis conducted on the effectiveness of internal control of drug supply at the Nahdlatul Ulama Hospital in Tuban and the management of drug supplies at the Nahdlatul Ulama Hospital in Tuban, it has been carried out in accordance with applicable government regulatory standards, it can be seen that: The results of the study on the effectiveness of internal control of drug supplies at the Nahdlatul Ulama Hospital Tuban showed effective results. This can be seen from the test results of the three attributes that did not find any errors in the examination, where 5% AUPL is the same as 5% DUPL. The pharmacy installation at the Nahdlatul Ulama Hospital has implemented the Minister of Health Regulation Number 72 of 2016 on procedures for procurement of pharmaceutical drug supplies, procedures for purchasing pharmaceutical drug supplies, procedures for receiving pharmaceutical drug supplies, procedures for storing pharmaceutical drug supplies, and procedures for distributing pharmaceutical drug supplies.

The law of kamma is a core Buddhist doctrine explaining moral causality grounded in intentional action (cetana). Amid contemporary moral challenges dishonesty, aggression, low self-control, and weakened character education Buddhist moral education requires an internal basis that is both ethically clear and psychologically workable. This article examines how understanding kamma functions as a conceptual foundation for moral transformation, self-regulation, and behavioral improvement in Buddhist character education. Using a qualitative literature review, the study synthesizes canonical teachings and peer‑reviewed research in Buddhist ethics and moral psychology. Findings indicate that a non‑fatalistic understanding of kamma strengthens moral awareness, personal responsibility, reflective judgment, shame and moral dread (hiri–ottappa), and sustained self‑control. Integrating kamma within character education supports disciplined conduct (sīla), mindfulness‑based self‑management, and prosocial behavior that remains stable across contexts.

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

The performance of health workers as a consequence of public demands for the need for excellent service or highquality service. It is expected to be able to show its professional contribution significantly in improving the quality of health services. The purpose of the study was to analyze the effect of internal communication on employee performance at the Anambas Islands Regency Population Control and Family Planning Health Office. The research design used the Analytical Survey method with a Cross Sectional approach. The population in this study were all employees as many as 98 people, all of whom were used as research samples with total sampling technique. Data analysis used univariate analysis, bivariate with chi-square test and multivariate with logistic regression. The results of logistic regression research show that there is an influence of leadership p = 0.001, motivation p = 0.000, trust p = 0.000, and appreciation p = 0.000. While the dominant factor that affects employee performance is appreciation p = 0.000 with Exp(B) 55.590. The conclusion of this study is that there is an influence of leadership, motivation, trust and appreciation. The dominant factor, namely appreciation, affects employee performance at the Anambas Islands Regency Population Control and Family Planning Health Office. It is recommended that the Anambas Islands Regency Population Control and Family Planning Health Office needs to provide direction to employees at work so that they have creativity at work so that employees continue to improve so that employee performance increases.

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

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

This study explores the implementation of internal controls over pension fund payments at PT XYZ (Persero) Branch Yogyakarta using the COSO (Committee of Sponsoring Organizations of the Treadway Commission) 2013 framework. Effective accounting systems are considered crucial in supporting company activities, including pension fund management. Cash disbursement systems are the primary focus in managing company operations, with the aim of improving effectiveness and preventing fraud. Previous studies indicate the necessity of internal controls to detect and prevent fraud, with COSO being a relevant framework in this regard. Qualitative analysis method was employed in this study, with primary data collected through interviews and documentation. The results indicate that PT XYZ (Persero) Branch Yogyakarta has effectively implemented internal controls, in line with the principles outlined in the COSO 2013 framework.

There are still many problems with regional autonomy, one of which is fraud and increasing cases of corruption. Fraud in organizations, whether public or private, is usually caused by weak government internal control systems. This research aims to analyze the factors that influence the weaknesses of the provincial government's internal control system in Sumatra in 2017-2021. The type and data used in this research is a quantitative method with secondary data. The results of this research state that the variables Special Allocation Funds, Government Complexity, Original Regional Income, and Capital Expenditures have a significant positive effect on the Weaknesses of the Provincial Government's Internal Control System in Sumatra in 2017-2021. Meanwhile, the Government Size variable has a significant negative effect on the Weaknesses of the Provincial Government's Internal Control System in Sumatra in 2017-2021.

This research focuses on providing information regarding transparency and accountability in regional financial management in Deli Serdang Regency in 2022. This research aims to find out how transparent and accountable regional financial management is in Deli Serdang Regency in 2022, as well as to provide a clear picture of management practices regional finance. The research results show that although there have been efforts to increase transparency by providing access to information through websites. Therefore, this research provides recommendations for improving regional financial management practices that are more transparent and accountable, as well as increasing community participation in monitoring regional financial management.

This research aims to analyze the influence of Internal Control Quality on Operational Efficiency. The population in this research is the company PT Bank Sumut in 2021-2023. Data was taken from the financial reports of selected companies by sampling using the questionnaire distribution method. The approach used in this research is quantitative associative analysis. The data analysis technique uses simple linear regression analysis. The research results show that the Quality of Internal Control has an impact on Operational Efficiency.

This study evaluates the accounting system at a packaging printing service company, Putra Jaya Kemasan. Jaya Kemasan. The findings highlight some continuities and discrepancies between theory and practice in sales, purchasing, inventory, and payroll activities. practice in sales, purchasing, inventory, and payroll activities. It was found that although the company has had structured procedures, there are constraints such as less than optimal separation of functions, the use of semi-computerized accounting systems, and discrepancies in recording transactions. discrepancies in recording transactions. The research was conducted using qualitative methods through interviews, documentation, and observation at Putra Jaya Kemasan. Suggestions are given to improve the separation of functions, strengthen the authorization and recording system, and encourage the implementation of sound practices. implementation of sound practices. In conclusion, the company needs improvements in /implementation of accounting information systems to optimize operations and internal control.

The aim of this research is to evaluate the cash sales accounting information system as an internal control tool at CV Karya Abadi. This type of research is a case study using field study and literature study data collection methods. Data collection techniques are observation, interviews and documentation. The analysis technique uses qualitative descriptive analysis. The problem in this research is the weakness of the cash sales accounting information system. This is proven by the dual function of the sales administration section which doubles as the accounting section, the documents and accounting records used are still incomplete. The cause of this problem is a lack of human resources and a lack of company understanding of the importance of a cash sales accounting information system. As a result, there was a delay in submitting cash sales information and errors occurred in recording cash sales, and the company experienced losses and lost its assets. The results of the analysis by separating functions in the accounting and sales administration sections, improving the organizational structure, adding documents in the form of warehouse cards, cash sales invoices and goods delivery letters as well as accounting records in the form of sales journals, cash receipts journals, as well as improving cash sales systems and procedures, then internal control can run effectively.

The rapid growth of cross-platform applications has significantly increased the volume and diversity of sensitive user data processed across heterogeneous and distributed environments. Personally identifiable information, device identifiers, behavioral data, and financial information are routinely collected to support personalization, analytics, and service optimization. While these practices enhance application functionality and user experience, they also introduce substantial privacy risks, including unauthorized data access, device fingerprint–based re-identification, cross-user data leakage, and large-scale data breaches. These risks are further amplified by distributed processing architectures and extensive third-party library integrations commonly used in modern cross-platform systems. This study aims to systematically analyze privacy issues in cross-platform applications by examining the types of sensitive data involved, identifying dominant privacy threats, and reviewing state-of-the-art privacy-preserving mitigation strategies. A systematic literature-based methodology was employed, focusing on recent Scopus-indexed journal articles, conference papers, and book chapters. The analysis synthesizes findings using thematic categorization and a conceptual research framework that maps sensitive data sources to privacy threats and corresponding mitigation mechanisms. The results indicate that privacy risks in cross-platform applications originate not only from external attacks but also from internal architectural weaknesses, such as flawed authorization logic and excessive data sharing across system components. Privacy-preserving techniques including differential privacy, federated learning, blockchain-based data governance, secure multi-party computation, and fine-grained access control mechanisms are shown to provide stronger privacy guarantees compared to conventional centralized approaches. However, these techniques also present trade-offs related to system complexity and performance. Overall, the study highlights the importance of adopting a multi-layered, privacy-by-design approach to ensure sustainable, trustworthy, and regulation-compliant cross-platform application development.

In the current era of globalization, technological developments are progressing rapidly, one example is accounting information systems, the large amount of expenditure for production and operational costs means that companies must be able to pay attention to this so that the desired things do not happen. In this research, researchers used qualitative methods based on library research. The results of this research indicate that PT. PP (Persero) Tbk (Trans Sumatra Indrapura-Kisaran Toll Road Project) has been implemented systematically and in accordance with the accounting system, as well as the cash disbursement accounting recording system which is effective and efficient. The company's internal control system for cash disbursements has been implemented well, and everyone in each unit has worked together to improve the cash and disbursement systems after the finance department discovered recording errors. This shows that there is a strong level of internal control implemented in each department, making it difficult to misappropriate and embezzle funds.

This research aims to determine whether human resource competence, application of accounting systems, use of information technology and internal control systems influence the quality of budget realization reports at PT. X. This research was conducted involving 40 employees of PT X  who were directly involved in the budget process and preparation. Research data was obtained from questionnaires distributed to respondents. Questionnaire data was processed using the IBM SPSS Statistics application. The analytical method used is multiple linear regression analysis. The results of the analysis show that human resource competency does not influence the quality of the budget realization report, meanwhile the application of the accounting system, use of information technology and the internal control system influence the quality of the budget realization report.