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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.

To measure the company's ability to generate profits, it can be seen from profitability ratio or profitability of the enterprise. The profitability of the company is measured by the success of the company and the ability to use its assets productively, namely by comparing the profit in a period with the total assets or amount of capital enterprises, where a high level of labor turnover can increase its profits. This study aims to analyze the internal control applied in the system cash management at PT Sucofindo.  

The study aimed to assess how the utilization of information technology, internal control, and HR competencies affect the reliability of financial statements. Through the use of questionnaires, a "5-point Likert scale" model was used to measure the research variables. The research approach in this case is a quantitative approach,, with the population consisting of accounting and finance employees of distributor companies registered as clients of CV. BRK. Sampling is conducted comprehensively using the total sampling method, with 41 respondents serving as the research subjects. The questionnaire as an instrument that collects respondents' answers is the source of primary data. Multiple linear regression was used for data analysis, and the data was processed with the help of SPSS software version 26. The findings show that the three variables contribute to improving the reliability of financial statements significantly and also positively. This finding shows that the good implementation of internal control, the effective use of information technology, and the high competence of human resources can potentially make the reliability of financial statements increase.

  This journal discusses the influence of external and internal factors on delays in implementing environmental pollution approval and control at PT Royal Coconut. Through a case analysis approach, this research explores the impact of factors such as changes in environmental regulations, public pressure, and internal company policies on the timing of environmental approval implementation. We also consider internal organizational factors, such as risk management, corporate commitment, and technical capacity in the context of pollution control. This research explores the complex interactions between these factors and their impact on the implementation process of environmental agreements, providing in-depth insights for practitioners, policy makers and researchers interested in the field of industrial environmental management. Based on the research results, it shows that the basis for evaluating the implementation of environmental pollution control at PT Royal Coconut in West Limboto District is not in accordance with the approval, when viewed from Article 1338 of the Civil Code. The research results show non- compliance in the implementation of the agreement, which includes environmental violations and non- compliance with agreed obligations. In addition, there are several identified problems related to factors inhibiting the implementation of environmental pollution control agreements originating from internal and external factors of the company. such as, lack of legal and ethical awareness in business, lack of awareness of the impact of environmental pollution, lack of government education with the community regarding the dangers posed by factory waste, and lack of openness between the community and the management of PT Royal Coconut. So in realizing implementation it must require participation from the community and local government.

The purpose of this research is to determine the internal control analysis of the cash receipts system at PT. Indonesian post. The data analysis method used is qualitative analysis with a case study approach. This type of research is qualitative descriptive research. The data sources used in the research used primary and secondary data sources. The data collection techniques used were observation, interviews and data reduction. At PT. The Pematangsiantar branch post was found to have not verified tasks according to their respective job desks and there was no supporting software, either in the form of a program or system. Thus, the effectiveness of internal control of the cash receipts system at PT. The Pematangsiantar City Post is not yet effective as a whole

The objective of this study is to assess the internal control system utilized in the employee payroll process at PT. AIOLA INDONESIA, examine the procedures employed throughout the employee payroll process, and identify any vulnerabilities in the implemented procedures. This study employs qualitative methodologies to gather data through the means of observations, interviews, and documentation. The findings of this study indicate that the internal control system implemented for the payroll process has successfully met the requirements for segregating functional tasks, authorizing transactions, promoting healthy habits, and ensuring the employment of high-quality personnel. Employees and management can effectively implement the internal control system.

The Internal Control System is a form of company that uses it for the purpose of controlling and classifying several functions in order to achieve company goals and run according to plan effectively and efficiently. In Indonesia, the internal control system adheres to the principles of the Committee of Sponsoring Organization of the Treadway Commission (COSO). The creation of this principle is a form of resistance to fraud which is currently rampant. In this analysis, researchers used descriptive qualitative method techniques. This research data was taken from primary data and interview techniques, observation and literature study. The results of this research analysis show that there are external and internal pressures and supervision is less effective so it is proven to have a big influence on the conditions that occur in financial reports. Meanwhile, the financial target variables, change of auditor, change of leadership were proven to have no positive effect on the condition of the financial statements. The variables pressure, opportunity, rationalization and ability simultaneously have a significant effect on the condition of the company's financial statements. In this research analysis, the main objective is to carry out an analysis of Fraud actions and describe the forms of Fraud prevention actions carried out in the company in accordance with the COSO principles that will be applied in the company.

Internal Auditors who are not directly involved in operational activities can, therefore, assess all activities. Internal Auditors also provides objective information  regarding sales data that will be the basis for management decision making. The purpose of this study is to: determine whether the internal audit on sales activities conducted by the company has been done adequately; determine whether the internal control over sales has been implemented effectively; and determine the role of internal audit in supporting the effectiveness of internal control sales. The authors perform hypothesis testing by doing descriptive analysis and statistical analysis. Based on the results, the effectiveness of internal control can be explained by the Internal Audit role of 63.2%.  

This research aims to find out how the cash disbursement internal control system is implemented and to determine the suitability of implementing the cash disbursement internal control system at PT. Applicationnusa Lintasarta with elements of internal control in achieving the objectives of the internal control system. This research uses a descriptive approach. The object studied is the cash disbursement internal control system implemented at PT. Nusa Lintasarta Application. The informants in this research were the Director and Cashier. Data collection techniques include observation, interviews, documentation and literature study. The results of this research show that the results of the list obtained through interviews with the three respondents are 75%, which means the internal control system for cash disbursements implemented at PT. Applicationnusa Lintasarta Medan is quite in accordance with the elements of internal control in achieving the objectives of the internal control system, namely organizational structure, authorization system and recording procedures, healthy practices and employees whose quality is in accordance with their responsibilities.