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The rapid advancement in information technology has transformed the landscape of accounting, making it increasingly computerized, enhancing efficiency through the automation of routine tasks, enabling real-time access to financial data, and providing more sophisticated data analytics capabilities. However, alongside these benefits, technology also brings challenges related to data security and changing regulations, necessitating accountants to continuously develop their technological skills. Online collaboration between accountants and clients is becoming more common, reflecting the influence of information technology on the evolution of accounting practices. Technological developments also affect Accounting Information Systems (AIS), changing the way data is processed, internal controls are implemented, and financial information is prepared. Despite initial concerns, the advancement of IT ultimately opens up new opportunities, such as computer-based information system audits, computer-based information system consulting, and web trust audits. This is the essence of the impact of information technology on the development of accounting, presenting opportunities and challenges that require adaptation and a strong understanding from accounting professionals in the digital era.

This paper aims abnalyze The physical and psychosocial development of children and adolescents is a broad topic and complex. Children begin to develop the ability to think, learn, and remember, and begin to develop the ability to control emotions and interact with people other. In adolescence, individuals experience a transition between childhood and adulthood adult life is characterized by biological growth and development and psychological. Children's physical and psychosocial development of adolescents can begin with an explanation of the importance of understanding physical and psychosocial development during childhood and adolescence. Matter This is because this period is a very important period in a person's life, in where many significant changes and developments occurred. Additionally, understanding of Physical and psychosocial development during childhood and adolescence is also very important for parents, teachers and health workers in providing appropriate care and upbringing. Physical development during childhood and adolescence includes growth and development of body organs, nervous system, and motor abilities. Meanwhile development Psychosocial includes emotional, social and cognitive development. During childhood, Physical and psychosocial development is greatly influenced by the environment and upbringing accepted. Meanwhile, during adolescence, physical and psychosocial development is influenced by internal and external factors, such as hormonal changes, social environment, and pressure from friends peer. In discussing children's physical development and adolescent psychosocial development, it needs to be emphasized that each individual has different developments, depending on factors which influences it.

This research aims to evaluate the effectiveness of the internal control system for the sale of merchandise at Jazzy Souvenir Store. The approach used is a qualitative descriptive method with the application of data analysis techniques using triangulation. Data collection is carried out through observation, interviews, and documentation. The analysis results indicate that the internal control system for the sale of merchandise at Jazzy Souvenir Store is not yet optimal, as evidenced by the lack of adequate organizational structure and the existence of dual functions in the execution of tasks and responsibilities. Additionally, negligence in inventory recording by store employees leads to discrepancies between the physical inventory of merchandise and the recorded inventory in the system.

The purpose of this research is to determine the impact of the implementation of Government Accounting Standards (SAP), Human Resource Capability (HRM), and Internal Control System (ICS) on the quality of government financial reporting. The research method involves a systematic literature review. The strategy for selecting journal articles related to the quality of government financial reporting is influenced by factors such as government accounting standards, internal government control systems, and human resource capabilities. Financial reports serve as a form of accountability for the management of national/regional finances within a specific time frame. The focus or objective of financial reports is to provide quality information that is useful to its users.

This research was conducted at Isma Kreasindo, a printing services company in Surabaya. In this research, the evaluation of the raw material inventory accounting information system uses SAS 94 as the basis for the research. From the evaluation results, it can be concluded that the internal control system and accounting information system at Isma Kreasindo have not been implemented properly. It can be seen from the dual duties between the admin section and the warehouse section. There is also a duplication of the purchasing department with the inventory control department. So there is no guarantee regarding monitoring of raw material stock in the warehouse.

This research aims to evaluate the Sales Accounting Information System at PT. Celntra Nusa Indah. PT. Celntra Nusa Indonesia is a company operating in the field of coal trading (Coal Trading). From the evaluation results of the Sales Accounting Information System, it was obtained. Sales Accounting Information System at PT. Celntra Nusa Indonesia is good but still has several weaknesses. This can be seen from the clear organizational structure, but there are still weaknesses, namely that there is a combination of functions and responsibilities as follows: The cashier section which also doubles as the accounting section. The combination of these two functions can provide opportunities for employees to commit fraud by changing the accounting records to cover up the fraud. done. Division of duties and responsibilities at PT. Celntra Nusa Indonesia still has shortcomings. This can be based on research results which show that there is a division and implementation of duties and responsibilities that are not appropriate as follows: The billing department should be in charge of making extraordinary billing reports and collecting bills from customers. This is because the billing department receives proof of receipt of the invoice from the customer, where information is provided regarding the date it was received, the amount of payment and the time the invoice was paid. If this is done by the invoice department, it is still not completed. Because the invoice department has made daily billing reports.

White collar crime is increasingly prevalent in various corporate sectors and causes significant financial losses and damage to public trust. This type of crime includes embezzlement of funds, manipulation of financial statements, bribery, insider trading in the capital market, and theft of customer personal data. Although it occurs a lot, the prevention of white collar crime is still not optimal and the perpetrators are rarely prosecuted properly. This paper aims to analyze the various determinants that influence the occurrence of white collar crime in order to formulate policy recommendations and prevention strategies in the future. A systematic approach is used by applying the fraud triangle theory which focuses on the three main elements that cause fraud, namely pressure, opportunity and rationalization. The results of the study show that pressure to meet high performance targets and large bonuses often encourage individuals to commit fraud. Meanwhile, weak supervision and lack of transparency create opportunities for fraud. Perpetrators also often justify their actions, for example by assuming that they will not be caught or the value of the loss is small. The complexity of modern corporate operations also increases opportunities for white-collar crime. Effective prevention efforts must be comprehensive by involving various parties and strengthening a number of aspects as controls. The role of internal and external supervisors (auditors) of companies needs to be continuously improved, supported by modem fraud detection technology tools. Whistleblowing mechanisms need to be strengthened in every company and kept confidential to encourage early reporting of fraud indications.

Through improving company performance derived from all business activities, businesses can increase their competitiveness. This performance can run with procedures that can be completed with workers as data framework administrators. The effectiveness of a company's accounting information system is very important to support overall company performance and must meet high quality standards. This research uses a quantitative approach with analytical descriptive methods. The information source was gotten by finishing up a poll directed by representatives of PT Semen Indonesia Distributor 2023. Information obtaining will be examined utilizing SEM model with the assistance of the PLS program. The findings of a number of tests indicate that some aspects have a positive effect while others have a negative effect on each other. The quality of AIS has no effect on company performance but has a positive effect on internal control, while internal control and information technology have a direct positive effect on performance. Based on these results, it can be seen that improving the quality of AIS and information technology can basically improve company performance.

This study aims to find out about the analysis of auditor independence towards fraud in financial statement audits. The data used in this study are secondary data derived from journals in previous research, auditor behavior and acts of fraud in financial statement audits. In this study, to obtain journal data collection methods were used. Data collection methods used are descriptive methods, literature studies, and literature. From the results of the evaluation and analysis of the field data that has been carried out, it can be concluded that (1) the auditor should have a good Internal Locus Of Control so that decisions made are not influenced by other external factors, (2) an auditor should not be influenced from differences in work experience between senior auditors and junior auditors, because there were no significant differences in the auditor's ethical behavior in dealing with audit conflict situations, (3) ethical behavior should not link the roles of men and women in society, so that it involves women's abilities in carry out their duties and profession.

This research aims to test the government's internal control system and regional financial accounting system on the effectiveness of regional financial management. Data collection for this research used a questionnaire. Questionnaires were delivered to 74 employees at the Padang City Inspectorate Office. This research is included in quantitative research. The sample was determined using total sampling technique. Data analysis uses multiple regression using SPSS 22 software. The results of this research show that the internal control system has no effect on the effectiveness of financial management and the accounting system has a positive effect on the effectiveness of financial management.

The structure of interrelated procedures in the payroll and wage accounting system is based on a comprehensive plan for carrying out the company's core operations and functions. Interior control is essential for this framework, including hierarchical designs, techniques, and activities consolidated to safeguard organization resources, check the unwavering quality and exactness of bookkeeping information, further develop capability, and guarantee consistency with the executive guidelines. The compensation and pay bookkeeping data framework at PTPN IV Medan isn't completely as per the hypothesis that upholds it. Despite the fact that she had been helped by unique mark programming, Ms. Office Excel, dan Accurate Accounting System, related works actually have not arrived at the best level. As a result, the payroll and wage accounting information system's internal control can still be improved, particularly with regard to the division of labor in the financial sector. This can be accomplished by creating new sections in accordance with applicable theory, such as the employment function, the PPh21 function, and other functions, to ensure this system's internal control is more efficient.

Inventory management at Puskesmas BLUD "X" is a mandate from  Peraturan Pemerintah Nomor 27 Tahun 2014 and Peraturan Pemerintah Nomor 28 Tahun 2020 concerning BMN / BMD Management and its amendments. Peraturan Menteri Dalam Negeri Nomor 19 tahun 2016 concerning Guidelines for Regional Property Management (BMD). Moreover, Peraturan Menteri Dalam Negeri Nomor 47 Tahun 2021 concerning procedures for implementing BMD bookkeeping, inventory, and reporting, Kebijakan Akuntansi Pemerintah Daerah on inventory, Standar Akuntansi Pemerintah on inventory.  In this study, it was found that inventory management at the Puskemas BLUD "X"  was still inadequate and not in accordance with applicable regulations. The purpose of this study was to determine the error factor in the management of medical supplies Puskesmas BLUD "X" which is not in accordance with applicable regulations. The methods used in this study are comparative descriptive qualitative with the type of case study, and data collection techniques through triangulation (interviews, observations, and documentation).  The result of this study is that inventory management at the Puskesmas BLUD "X" is still inadequate due to several factors, namely the non-functioning  of operational standards in terms of  recording, the quality of the internal control system is still weak,  and the weak use of the SIM Persediaan Puskesmas, where these factors affect the results of the calculation of medical inventory expenses presented in the financial statements.

Inventory management at Puskesmas BLUD "X" is a mandate from  Peraturan Pemerintah Nomor 27 Tahun 2014 and Peraturan Pemerintah Nomor 28 Tahun 2020 concerning BMN / BMD Management and its amendments. Peraturan Menteri Dalam Negeri Nomor 19 tahun 2016 concerning Guidelines for Regional Property Management (BMD). Moreover, Peraturan Menteri Dalam Negeri Nomor 47 Tahun 2021 concerning procedures for implementing BMD bookkeeping, inventory, and reporting, Kebijakan Akuntansi Pemerintah Daerah on inventory, Standar Akuntansi Pemerintah on inventory.  In this study, it was found that inventory management at the Puskemas BLUD "X"  was still inadequate and not in accordance with applicable regulations. The purpose of this study was to determine the error factor in the management of medical supplies Puskesmas BLUD "X" which is not in accordance with applicable regulations. The methods used in this study are comparative descriptive qualitative with the type of case study, and data collection techniques through triangulation (interviews, observations, and documentation).  The result of this study is that inventory management at the Puskesmas BLUD "X" is still inadequate due to several factors, namely the non-functioning  of operational standards in terms of  recording, the quality of the internal control system is still weak,  and the weak use of the SIM Persediaan Puskesmas, where these factors affect the results of the calculation of medical inventory expenses presented in the financial statements.

The focus of this research is, 1) how business management at CV Antique Production to improve consumer satisfaction in the Islamic Perspective of Islam. 2) What are the constraints on printing business management at CV Antique Production in improving consumer satisfaction in the Islamic Emergency Perspective. 3) What are the solutions of the constraints on printing business management on CV antique production in improving consumer satisfaction in the Islamic Emergency Perspective. This research uses descriptive approach with the type of qualitative research. The data source obtained is primary and secondary data. Data collection techniques with observation, interview and documentation. Data analysis techniques use data reduction, data presentation, and concludes. This research is the management of printing business done by CV. Antique Production To improve consumer satisfaction in the Islamic economic perspective is to implement management functions or management in Islam well. The management function consists of: the implementation (planning), organizing), implementation (actuating), and control (controlling). Constraint business management facing by CV. Antique Production To improve consumer satisfaction include internal constraints that is lack of employees when many demand and delay of product raw material supplies, and external constraints are of unclear consumers with product details of the product and competitor or competitors. Solutions to overcome constraints on printing business management by CV. Antique Production To improve consumer satisfaction includes the solution of internal constraints that adds employees with freelance systems, adding more than one supplyer and check periodically inventory of product raw materials while solutions for external constraints are providing conservation sessions of the booking and consuming businesses by opening product gallery and developing its employee skills.

The purpose of this study was to determine and analyze the effect of accounting information systems and internal control on the effectiveness of sales at a trading company in the city of Padang. The population in this study were all trading companies in the city of Padang, amounting to 34 companies.Determining the number of samplesusing total sampling,then the number of respondents as a sample in this study were as many as 102 respondents, consisting of the Director/Manager, Supervisor and Treasurer. The data analysis technique used is multiple linear regression analysis and for hypothesis testing using statistical t test. The results showed that: the accounting information system variable had a partial significant effect on the effectiveness of sales at a Trading Company in Padang City, because it had a sig value. is 0.000 < 0.05. The internal control variable has a significant partial effect on the effectiveness of sales at a Trading Company in Padang City, because it has a sig value. its value is 0.019 < 0.05.

This research aims to determine the application of accounting information systems to the effectiveness of cash internal control in broiler chicken farming businesses in South Labuhanbatu Regency and to determine the effectiveness of cash internal control in broiler chicken farming businesses in South Labuhanbatu Regency which is running effectively. The type of research used in this research is descriptive qualitative research. The type of data used in this research is primary data and secondary data obtained from broiler chicken farming businesses in South Labuhanbatu Regency. Data collection techniques were carried out using documentation and interview techniques. The results of this research indicate that the application of the accounting information system to the effectiveness of internal cash control in broiler chicken farming businesses in South Labuhanbatu Regency is considered effective, however, there are still shortcomings in the system which still exist in some manual parts. The effectiveness of internal cash control does not fully use computers but there are still manual ones, and the obstacles experienced when recording financial reports in broiler chicken farming businesses in South Labuhanbatu Regency are that sometimes it is still difficult for outside parties to accept and understand because they do not fully use the system. accounting information.  

According to the American Heart Association or AHA, hypertension is a silent killer, with symptoms that can vary from individual to individual and are almost the same as symptoms of other diseases. Hypertension is a risk factor for various cardiovascular diseases and stroke. According to the AHA, hypertension is a disease that occurs due to an increase in systolic blood pressure> 140 mmHg or diastolic blood pressure> 90 mmHg. This type of research uses a descriptive analytic survey with a cross sectional design. The population in this study were all elderly (≥60 years) hypertensive patients at the Internal Medicine Polyclinic totaling 156 people, while the sample numbered 156 people by means of total sampling. Data analysis was performed using univariate, bivariate and multivariate analysis. Based on the results of the chi-square test it is known that the incidence of hypertension affects smoking, obesity, low-fiber diet, excessive salt consumption and lack of physical activity p = 0.000, meaning that there is an effect of smoking, obesity, low-fiber diet, excessive salt consumption and lack of physical activity on hypertension incident. From the results of multivariate analysis it is known that the most influential variable in this study is obesity with an OR value of 62,850. The conclusion in this study is that obesity is the dominant factor influencing the incidence of hypertension in the Internal Medicine Polyclinic at Dr.R.M.Djoelham Binjai Hospital. In order to reduce the prevalence of hypertension, it is hoped that the Patients of the Internal Medicine Polyclinic at Dr, R.M.Djoelham Binjai Hospital will apply hypertension management with a healthy lifestyle so that diabetics can have controlled blood pressure levels.

This study aims to determine quality control at PT. JOGJATEX, find out the factors that cause product defects, find out what are the main problems that cause product damage. and provide solutions to reduce the level of product defects. PT JOGJATEX which is engaged in textile knitting. The method used in this study is the Seven Tool Seven tools method is a graphical method used to solve problems in the field of production, especially problems related to quality (Quality). These seven tools or seven basic tools were discovered and introduced for the first time by Kaoru Ishikawa in 1968 who was a figure of quality management innovation in Japan. The conclusion of this study is regarding the production defect report at the Jogjatex company. This product defect is affected by internal and external influences. These factors are basically influenced by several factors including temperature, human resources and machines. The solution taken to overcome the problem in this research is to design a room temperature detector, namely the DS18B20 Temperature Sensor.

The purpose of this study was to determine the effect of internal control and compensation suitability on the tendency of accounting fraud at PT Bank Central Asia Tbk KCU Alam Sutera. This research method uses qualitative methods by distributing research questionnaires. The population of this study includes all employees who work at the BCA KCU Alam Sutera bank. The sampling technique used is simple random sampling technique. In this study the authors use SPSS 26 in data processing. The results showed that internal control, compensation suitability and organizational ethical culture had an effect on the tendency of accounting fraud. Internal control, compensation suitability and organizational ethical culture together affect the tendency of accounting fraud.  

This research aims to determine the effect of implementing the Government's Internal Control System and Human Resource Competency on preventing cases of accounting fraud / fraud using the Fraud Hexagon Approach (Case Study of the North Sumatra Provincial Government). The research method used is a survey method by distributing questionnaires to respondents consisting of government employees involved in internal control processes and accounting activities. The questionnaire measures the level of implementation of the government's internal control system, human resource competency, and cases of accounting fraud that occur. The Fraud Hexagon approach is used to analyze factors that influence fraud prevention. This research uses quantitative methods, primary data collection techniques by distributing questionnaires. The population and sample were 50 respondents and used a total saturated sampling technique. This research uses SPSS statistical tools. Data were analyzed using multiple regression analysis method. The results of this research show that the implementation of the Internal Control System has a positive and significant effect on preventing accounting fraud cases. Human Resource Competency has a positive and significant effect on preventing accounting fraud cases. And the F test shows that the Implementation of the Internal Control System and Human Resource Competency has a simultaneous and significant positive effect on the Prevention of Accounting Fraud Cases.