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This study aims to explore and empirically test the impact of Gross Domestic Product (GDP) and inflation on value-added tax (VAT) receipts. The research was conducted in Indonesia over the period from 1993 to 2022, using a sample of 30 observations on GDP, inflation and VAT. The sampling method employed was non-probability sampling with a saturation sampling technique, where the entire population was used as the sample. The analysis technique applied was multiple linear regression. The results indicate that, individually, GDP has a significant effect on VAT receipts (t-value > t-table) 2.064 > 2.059; an increase in GDP is likely to enhance VAT receipts due to the increase in household income, which supports the consumption of goods and services. In contrast, inflation does not have a significant effect on VAT receipts (t-value < t-table) 1.470 < 2.059; despite rising inflation, VAT receipts remain stable due to government policies on price controls, subsidies, and other measures to stabilize prices. Collectively, GDP and inflation together account for 98.2% of the effect on VAT receipts. Future research is recommended to include additional variables from both internal and external factors, such as government policies or global economic conditions, to gain a deeper understanding of other determinants affecting VAT receipts beyond GDP and inflation.

This study aims to analyze the influence of internal combustion engine instructional tools on the competency achievement of cadets at the Indonesian Naval Academy Technical Corps. Using a mixed-methods research approach with sequential explanatory design, this study involved 160 cadets divided into experimental group (n=80) and control group (n=80). Quantitative data were collected through knowledge competency tests, practical skills assessments, and attitude scales, while qualitative data were obtained through in-depth interviews, focus group discussions, and participatory observations. The results showed that internal combustion engine instructional tools had a positive and significant effect on cadet competency achievement in three domains: knowledge (Cohen's d = 1.56), practical skills (Cohen's d = 2.68), and learning attitudes (Cohen's d = 1.62). Multivariate analysis showed that the use of internal combustion engine instructional tools explained 68.8% of the variance in the combination of cadet competencies (Wilks' Lambda = 0.312, p<0.001). Qualitative findings identified four main themes: enhanced conceptual understanding, hands-on skills development, increased motivation and engagement, and implementation constraints. Mediation analysis showed that attitude served as a partial mediator in the relationship between instructional tools and competency achievement. The results confirm that internal combustion engine instructional tools are a crucial determinant factor in technical competency achievement, with significant implications for military technical education curriculum development and Indonesian Navy operational readiness.

This research aims to determine and analyze the implementation of an internal control system based on COSO (Committee of Sponsoring Organizations of the Treadway Commission) theory, including the control environment, risk interpretation, control activities, information and communication, and optimized monitoring in reducing the rate of returns of Disbursement Orders Funds (SP2D) at the Kupang State Treasury Services Office (KPPN). The type of research carried out was descriptive analysis. The data sources in this research are primary data and secondary data. Primary data is used to obtain information that is directly relevant to the object of study from original sources, so that the data is more accurate and specific. Secondary data is used to support and compare research results through journals, books or other references. There were three informants in this study. The data analysis technique used is the theory of Milles and Huberman. The results of this research indicate that the implementation of the internal control system at KPPN Kupang is not fully in accordance with the indicators outlined in COSO. KPPN Kupang does not have a Board of Commissioners and an Audit Committee and there are weaknesses in the information system used, namely there is no system validation that compares account data in the SAKTI application and banking data.    

This article discusses the development of accounting information systems to improve efficiency and accuracy, focusing on a case study of the implementation of accounting program changes. Previous studies have shown that effective accounting information systems can significantly improve the quality of accounting and managerial information. The implementation of accounting program changes often involves the integration of information technology to improve the process of financial reporting, internal control, and analysis of company performance. Previous studies have shown that companies that adopt information technology in their accounting systems have a competitive advantage in managing and analyzing financial information more efficiently. Important factors in the development of accounting information systems are the need to ensure data accuracy, reporting speed, and real-time availability of information for internal and external stakeholders. This study also explores the positive impact of the use of accounting information systems on the company's operational efficiency and strategic decision making. Successful implementations show that modern accounting information systems are able to integrate various business functions, such as finance, inventory, and manufacturing, to improve the coordination and effectiveness of the organization as a whole. Thus, the development of accounting information systems not only improves the company's internal processes but also enhances the company's adaptability to rapid and complex changes in the business environment. This study provides a strong theoretical foundation for understanding the importance of information technology integration in the context of accounting program changes to achieve higher efficiency and accuracy goals.

This study analyzes the differences and similarities of internal audit quality in the public sector and private sector using a literature analysis approach. The main objective was to explore factors that affect audit quality, such as auditor independence, competence, transparency, and accountability. The results show that the public sector often faces challenges in maintaining auditor independence due to the influence of bureaucracy and politicization. However, the sector has advantages in transparency and accountability, which support public trust in the management of public funds. In contrast, the private sector excels in operational efficiency and flexibility, supported by the use of modern audit technology and leaner organizational structures. Despite the differences, both sectors require high auditor competence and strong internal control systems to ensure audit effectiveness. This research suggests strengthening auditor training, implementing modern audit technology, and increasing collaboration between internal and external auditors to ensure audit objectivity and quality. In addition, further studies are recommended to explore the impact of applying new technologies, such as big data and artificial intelligence, and conduct cross-sectoral comparisons to understand audit implementation globally.

The research objective is to evaluate the effectiveness of the audit process in ensuring the accuracy and completeness of financial statements and identifying the role of auditors in increasing the transparency and credibility of the company. The research method used is descriptive with an exploratory approach. The audit process involves four main stages: planning and designing the audit approach, testing controls and transactions, performing analytical procedures and detailed testing of balances, and completing the audit and issuing an audit report. The results show that a systematic and competent audit process can identify errors and irregularities in financial statements, improving the quality of information presented to users. Auditor professionalism, which includes competence, independence, and adherence to a code of ethics, plays an important role in conducting audits. Auditors from KAP Rudiana Febriani effectively check internal controls, conduct physical verification of fixed assets, and ensure the validity of proof of asset ownership. Audit as a tool to improve accountability and transparency in the company's financial management. Suggestions are given to improve auditors' training and professional development to ensure they remain competent and able to overcome challenges in the audit process.

The study aims to measure the information content of the accounting profits of banks listed on the Iraqi Stock Exchange, as the sample included 10 banks for a period of 4 years (2016-2019). The study concluded that banks that have a high explanatory ability reflect greater stability in the stock price, which would reassure Investors and stakeholders, thus reducing dispersion and fluctuations in the stock price, while banks with weak explanatory power show higher volatility in the stock price, which indicates additional risks that increase the fluctuation in investor returns, and the influencing factors have a major role in enhancing or reducing the information content of profits. Which explains the discrepancy between banks, and the study recommended the need to enhance the quality of financial disclosure, especially banks with weak explanatory capacity, increase transparency, and work to enhance the informational content of profits, which in turn increases investors’ confidence in accounting information, as well as encouraging banks to strengthen their internal control systems, which helps in Reducing accounting errors and the accuracy of declared profits, thus stabilizing the share price. Strengthening the administrative capabilities of executive managers contributes significantly to enhancing the informational content of profits by allocating the company’s available resources efficiently and effectively.

This study aims to examine whether level 1 fair value assets and intangible assets have a significant impact on earnings management within Indonesia's banking service sector. The research sample included 136 foreign exchange banks that reported financial data on the Indonesia Stock Exchange between 2019 and 2022. Data analysis was conducted using multiple linear regression. The findings show a significant effect of level 1 fair value assets on earnings management in Indonesia's banking industry, while no significant effect was found for intangible assets. The study concludes that fair value asset measurements do not influence earnings management, whereas intangible assets do. To support ongoing improvements in financial accounting standards, it is recommended to implement the guidelines from accounting standards 68 (measuring fair value) and 19 (intangible assets), and to comply with the requirements of International Accounting Standards (IAS) 13 and IAS 38. Additionally, continuous enhancements to corporate governance and internal control systems are essential for boosting entity performance, improving financial reporting processes, and increasing earnings quality. This study serves as a preliminary investigation into the effect of intangible assets and level 1 fair value measurements on earnings management in the Indonesian banking sector.

The study aims to analyze the influence of internal control quality (X1) and compliance with standards (X2) on the effectiveness of information system audits (Y) in PT XYZ, a financial services company. The research adopts a quantitative approach with data collected through surveys and analyzed using multiple regression. Findings reveal that both internal control quality and compliance with standards significantly impact the effectiveness of information system audits, highlighting the importance of adherence to established frameworks such as COBIT 5. This research contributes to improved audit practices in similar organizational contexts.

The study aims to analyze the influence of internal control quality (X1) and compliance with standards (X2) on the effectiveness of information system audits (Y) in PT XYZ, a financial services company. The research adopts a quantitative approach with data collected through surveys and analyzed using multiple regression. Findings reveal that both internal control quality and compliance with standards significantly impact the effectiveness of information system audits, highlighting the importance of adherence to established frameworks such as COBIT 5. This research contributes to improved audit practices in similar organizational contexts.

This article discusses the development of an internal control system as an effort to overcome the risk of fraud in the company. Through in-depth analysis of existing policies, procedures and practices, this research identifies key elements that can strengthen organizational integrity. Using a case study approach, this article shows how implementing effective controls, employee training, and reporting mechanisms can increase transparency and accountability. The results of this research conclude that a comprehensive internal control system not only reduces the risk of corruption, but also encourages an ethical culture in the work environment, thereby supporting the company's sustainability and reputation.

Street children constitute a highly vulnerable population who spend most of their time in public spaces working in the informal sector and are at increased risk of engaging in deviant behaviours. Social support and resilience are recognised as key protective factors that may enable street children to adapt to adversity. This quantitative study employed a cross-sectional correlational design to examine the association between social support and resilience among street children in Semarang City, Indonesia. A total of 42 street children were recruited using accidental sampling. Data were collected using modified Likert-type questionnaires measuring social support (social embeddedness, enacted support, and perceived support) and resilience (emotion regulation, impulse control, causal analysis, self-efficacy, realistic optimism, empathy, and reaching out). Data were analysed using univariate statistics and Spearman’s rank correlation test. Most respondents reported moderate levels of social support (90.48%) and resilience (66.67%). Spearman’s test indicated a significant, positive, yet low correlation between social support and resilience (p = 0.014; r = 0.228). These findings suggest that higher social support is associated with greater resilience, although other internal and external factors are likely to contribute to resilience among street children.

Assistance and preparation of financial reporting systems for Sharia Financial Services Cooperatives (KJKS) aim to help cooperatives manage and prepare financial reports in accordance with Sharia principles and applicable accounting standards. Here are the key points from the process: Technical Assistance: The assistance team provides guidance and direction to the cooperative management on the proper way to record and manage financial transactions. This assistance includes understanding Islamic accounting, financial flow, and how to record transactions according to applicable regulations. Preparation of Financial Statements: The main focus of preparing financial statements is to ensure that the cooperative has a good, transparent, and accurate recording system. The financial statements prepared include the balance sheet, income statement (or surplus-deficit), statement of changes in equity, and notes to the financial statements. Implementation of Technology Systems: One important aspect in the preparation of financial statements is the use of supporting technology, such as applications or accounting software specifically designed for sharia cooperatives. This makes it easier for cooperative managers to record digitally, faster, and reduces the risk of manual errors. Compliance with Sharia Principles: The financial statements prepared must adhere to Sharia principles, such as fund management in accordance with Sharia contracts, and must not involve usury. This is important to maintain the trust of cooperative members and ensure the cooperative's operations comply with Islamic law. Training for Managers: The mentoring also includes training for cooperative managers to ensure they can independently manage financial reports after the mentoring is completed. This is important so that the cooperative can maintain its financial system sustainably. With this assistance, it is hoped that KJKS in Surabaya will be able to improve transparency, accountability, and efficiency in financial management, thereby providing greater benefits to its members and supporting the sustainability of the cooperative.

A mixed-use building refers to a combination of several different functions within a single structure, such as residential, office, shopping, and recreational functions built on one site. Designing 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 incorporates various functions within a single area. Floor slabs and beams use plain reinforcing steel with a quality of Fy = 240 MPa (Ø8mm). The concrete cover is taken as 20 mm. From the design results, several thickness types of slabs were obtained according to the load requirements that must be accommodated above them. The following are the moments acting on the floor slabs and beams. The reinforcement calculations are performed using the capacity strength design method according to SNI 2847-2019. The capacity design concept involves controlling the formation of plastic hinges at predetermined locations. The SAP2000 program can directly calculate the feasibility of the structural dimensions and the amount of reinforcement needed from the input program results. In the SAP2000 program, the concrete code used is the American concrete code ACI-318-05/IBC 2003, which differs in some respects from the concrete code in Indonesia SNI 2847-2019. Adjustments need to be made to comply with the regulations in Indonesia. Internal forces from the SAP2000 program are selected from load combinations that generate the maximum moments at the column face. The flexural and shear reinforcement for beams can be directly read from the SAP2000 output in the form of information on the required area of reinforcement. 

This research aims to find out how the accounting information system for receipt of parking member payment bills using a virtual account which is carried out at PT Securindo Packtama Indonesia Area Rukan PIK is running well or not and what the internal controls are at the company. The research method used is the qualitative analysis method. The data collection techniques used in this research are observation, interviews and documentation. The results of this research are based on analysis of the accounting information system and internal control system, where the system used by the company is good because it has helped record receipts for parking member payment bills quite efficiently in terms of time, while the company's internal control system is also quite good, although still duplicate tasks were found in certain sections.

This study aims to analyze the impact of operational performance implementation and customer satisfaction on sales levels, with a case study on the D'One Acc Cellphone Counter. Operational performance includes internal process efficiency, quality control, and technology use, while customer satisfaction includes product quality, service, and customer experience. This study uses a quantitative method with a survey approach to collect data from customers and employees of the D'One Acc Cellphone Counter. The results of the analysis showed that there was a significant positive relationship between operational performance and customer satisfaction levels. In addition, customer satisfaction has a positive effect on sales levels. Good operational performance improves the quality of products and services, which in turn increases customer satisfaction and drives higher sales. These findings underscore the importance of integrating effective operational strategies and focusing on customer satisfaction to achieve increased sales. This research provides insight for the management of D'One Acc Hp Counters in formulating better strategies to improve operational performance and customer satisfaction, as well as maximize sales potential.  

Management of social funds is an integral part of the government's efforts to maintain community welfare. These social funds are the main instrument in overcoming social inequality, protecting vulnerable individuals and families, and ensuring that their basic rights are fulfilled. The aim of this research is to analyze the Internal Control System of the Labuhan Batu Bara Regency Social Service. This research uses qualitative research methods. The research method used is in-depth interviews with research subjects, observation and documentation.  Based on the research results, the social assistance internal control system in North Labuhan Batu Regency is designed to ensure that aid distribution is carried out effectively, on target and in accordance with applicable policies. This system includes several important components, starting with administrative controls that involve creating and implementing clear policies and procedures for the management and distribution of aid. Based on the research that has been conducted, it can be concluded that the internal control system for Social Assistance in North Labuhan Batu Regency is designed to ensure that the implementation of assistance is carried out effectively, accurately and in accordance with applicable policies.

Learning outcomes are a unit of value that is a benchmark in determining the success of learning. This low learning outcome can be caused by two factors, namely internal factors and external factors. Therefore, this research discusses the effectiveness of problem solving models on student learning outcomes.   This research aims to determine the effectiveness of the problem solving learning model on the mathematics learning outcomes of class V students at SD Negeri 80 Palembang. This type of research is a quasi experimental design with a nonequivalent control group design type. The subject of this research is class V of SD Negeri 80 Palembang. This research data collection technique uses observation, tests and documentation. The data analysis technique using hypothesis testing assisted by SPSS version 26 resulted in a tcount value of 2.115 > ttable 2.045 so it can be concluded that there is a significant difference in the learning outcomes of students using the problem solving model at SD Negeri 80 Palembang

Hari Wahyudi, English translation. This study aims to describe the effectiveness of the company's waste control at the Prabumulih City Environmental Service. This research was conducted for three months using a descriptive qualitative approach. Data was collected through interviews, observation, and documentation. Data analysis techniques were carried out by presenting data, reducing data, and drawing conclusions. The results showed that from the aspect of Organizational Characteristics, namely the form of supervision carried out by the Environmental Service through employees who worked in the field, it was approved and recommended by the Head of the Department of Environment. For specialized employees or field staff who carry out supervision, there must be a specialization to support better work abilities, as well as DLH employees in carrying out their duties, namely supervising companies that are directly related, more flexible and able to adapt, if this is indeed the case. not something urgent. For the Environmental Characteristic aspect, it is important for employees to adapt to the work environment, in this case, the Prabumulih City DLH employees must be able to adjust the conditions in the DLH office and also adapt to the conditions in the field in carrying out supervision in the hope that any decisions to be taken are right there. Aspects of Employee Characteristics, namely DLH employees in having good quality because they are in accordance with the educational qualifications and skills possessed, then also in carrying out employee duties ensuring that every company in Prabumulih City can progress but still ensuring the environment in the form of rivers, land and others does not damaged by pollution. As for the aspects of Management Policy and Practice, namely internal vertical and horizontal communication within the DLH Department, it is quite good, then communication with other institutions is also quite good. Then at the DLH Office, there are rarely awards given to employees, so it can be said that the reward system has not been able to stimulate employees to seek effective performance creation and performance and performance development.

This study aimed to determine the effect of the control environment, risk assessment process, control activities, information and communication, and monitoring on employee performance at PT. Citra Niaga Logistik Maumere branch. The research design used is descriptive quantitative associative. The population in this study were 30 employess of PT. Citra Niaga Logistik Maumere branch. Since the population is limited, this research was conducted by census or saturated sampling. Data were collected through questionnaires and analysed using descriptive and inferential statistical methods, that is multiple linear regression. Hypothesis testing was done through t test and f test. The t test results showed that partially, the control environment variables, risk assessment process, monitoring activities, information and communication, and monitoring have no significant effect on employee performance. In addition, the results of the F test showed that simultaneously, the variables of the control environment, risk assessment process, monitoring activities, information and communication, and monitoring have no significant effect on employee performance.