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Youth is the future asset of a nation. But nowadays a lot is happening to teenagers, such as drugs and motorcycle gangs. This is a familiar problem. Juvenile delinquency includes all behaviors that deviate from the norms of criminal law committed by juveniles. There are so many internal and external factors that cause juvenile delinquency that need to be considered. To overcome this, guidance from parents and also a good environment can be a determinant for the development of the teenager. Based on the results of several studies, it was found that one of the causes of juvenile delinquency is the lack of functioning of the role of parents as role models for their children. The atmosphere in the family that causes discomfort for children is also one of the causes, including the divorce of their parents. Often they commit crimes because they feel they are not cared for by their parents who work too often without paying attention to the child's development. Teenagers who commit crimes generally lack self-control, or actually abuse that self-control, and like to enforce their own rules without paying attention to the presence of other people around them.

Discipline is something related to someone's control of various forms of regulation. The purpose of this research is to direct students so that they learn about good things as a preparation for the future, when they are very dependent on self-discipline. This study uses a descriptive method with a quantitative approach. With a large number of samples ± there are 51 UHAMKA students in the teaching and education faculties of the 2019/2020 academic year. The research instrument used a questionnaire or questionnaire and library literature in the form of journals and books. And this validity approach is tested using construct validity and for this reliability approach using internal consistent reliability testing. The procedure for taking this sample was carried out by systematic random sampling. And the data collection was used by distributing questionnaires which were distributed via Google Formular to students analyzing data for variable and reliable testing using IBM SPSS 26. And using a one-sample t-test statistic. The results showed that: there were 33 students (78%) who had a very high level of discipline. There are 16 students (56-77%) who have a moderate level of discipline. There are 2 students (55%) who have a low level of discipline. Based on the explanation above, it can be said that the level of student discipline is included in the high category. This result is the possibility that students choose good answers or indeed good discipline. Based on the data above, the high level of student discipline shows that students at FKIP Uhamka have good obedience, obedience, and order. This is in line with Susanto's statement (2018) that discipline is influenced by factors including: students following and obeying applicable regulations, self-awareness, educational tools, punishment, exemplary attitude, disciplinary environment, and disciplinary training. However, there are still students who adhere to a low level of discipline (55%). This can be spread by the background of the students themselves who are less disciplined about the rules applied by the university and because there is no awareness about the importance discipline.

Preparation of a comprehensive budget is very important for every company, because it will provide benefits in the form of a systematic approach to management policies, as well as facilitate quantitative evaluation of the company's ultimate goals. This study aims to determine and compile a comprehensive budget calculation as a means of internal control in "Tofu Production House UKM". This type of research uses a quantitative method to determine sales data of tofu products, namely white tofu and yellow tofu in the last 5 months, as well as costs in the production process, both direct and indirect costs. The results of the study show that in the process of compiling a comprehensive budget for “Tofu Production House UKM” this method is still used which is very simple and does not pay much attention to the costs incurred as a result of the production process. This can be seen from the results of the preparation of a comprehensive budget. From this research, it is hoped that it can be used as a means of controlling and managing the finances of "Tofu Production House UKM" by making a comparison between the comprehensive budget and its realization.

Advances in technology have made Accounting Information Systems an inseparable part of all forms of organization. Organizations use standardized systems to ensure a balance of comparison and reporting. The application of the Accounting Information System (SIA) in non-governmental organizations has not been carried out optimally due to several obstacles. This study seeks to explore the use of accounting information systems used by non-governmental organizations in the Central Java region and to determine whether these organizations are capable of designing systems independently in accordance with international standards. The study also evaluates system usage, user competence, system quality, design capabilities and their impact on financial reporting. The research method used surveys and interviews of 50 employees of non-governmental organizations who had used accounting information systems. Quantitative data processing using the SPSS program and thematic analysis for interview results. The findings of this study show that there is a positive and significant relationship between the Accounting Confirmation System and financial reporting. The findings show that there is a positive and significant relationship between AIS and financial reporting. However, it was also found that not all were able to design the SIA independently due to a shortage of experts and funding.

Online games are a type of video game that can only be run if a device used to play games is connected to an internet network. So, if someone wants to play online games, the device he uses must be connected to the internet network. If not, then it is very likely that online games cannot be played. Online game addiction is a type of addiction caused by internet technology. The internet can cause addiction, one of which is Computer Game Addiction (playing games excessively). Online games are part of the internet that are frequently visited and are very popular and can cause addiction that has a very high intensity. The research objective of the problems to be achieved through this research is to find out the factors that cause teenagers to be addicted to playing online games in Orong Bawa Village. The research used in this research is descriptive qualitative, namely describing data as it is and explaining data or events with qualitative explanations, expressed through qualitative methods. From the results the researchers analyzed that in this study there were also the author can draw the conclusion that there are several young informants in Deisa Orong Bawa Utan District who can be an illustration based on the theory used by researchers as a reference, namely where to use intrapersonal communication, interpersonal communication and group communication. The addiction factor for playing online games is influenced by 2 factors as already explained that these factors are internal factors including self-will, feeling bored, unable to set priorities and lack of self-control and external factors include unfavorable environment, not having social relationships with people old.

Instalasi Farmasi Rumah Sakit RSUD X memiliki permasalahan perbedaan antara perencanaan dan pengadaan obat. Hal ini menyebabkan pengelolaan perbekalan farmasi yang tidak efektif. Penelitian ini bertujuan mengetahui proses perencanaan dan pengadaan obat serta mengetahui rencana strategi perbaikan perencanaan dan pengadaan obat e-catalogue di RSUD X. Penelitian dilakukan dengan rancangan penelitian menggunakan data retrospektif dan data concurrent. Data retrospektif diperoleh dengan penelusuran terhadap dokumen tahun 2018 berupa data laporan keuangan, laporan perencanaan, pengadaan dan pemakaian sedian farmasi, alat kesehatan dan bahan medis habis pakai. Hasil penelitian menunjukkan bahwa proses perencanaan dan pengadaan obat e-catalogue belum baik, dikarenakan masih banyaknya hasil yang didapat belum sesuai dengan standar yang telah ditentukan. Rencana strategi yang dapat dilakukan perlu adanya pengusulan kenaikan anggaran pengadaan obat, mencari akar masalah ketidaksesuaian item sediaan farmasi antara perencanaan dan pengadaan, memperpendek proses administrasi pencairan dana, memperbaiki regulasi dalam sistem internal perencanaan dan pengadaan, perbaikan stok sediaan farmasi, pelatihan mengenai Inventory Control Management serta meninjau kembali rekanan pengadaan yang memenuhi aspek mutu produk terjamin, legal dan harga murah.

PT Mitra Fajar Selaras Surabaya is a company engaged in the trading of medical equipment, particularly in the field of bone and nerve surgery. Inventory of goods is a valuable asset for a trading company. Internal control of merchandise inventory is crucial for supervision and security purposes to prevent fraudulent activities that can result in company losses. This research aims to analyze whether the internal control of merchandise inventory at PT Mitra Fajar Selaras Surabaya is effective and efficient according to the COSO ERM Integrated Framework. This research is a qualitative descriptive study, and the data collection methods used include observation, questionnaires, literature review, and documentation. The results of this research show that the internal control of merchandise inventory implemented by PT Mitra Fajar Selaras Surabaya is quite effective and efficient. However, there are still findings regarding several aspects that do not fully comply with the components of the COSO ERM Integrated Framework.

This study aims to examine the effect of Internal Control, Information Asymmetry and Individual Morality on the Tendency of Accounting Fraud in the Community and Village Empowerment Services of Pulang Pisau Regency. The method used in this study is a quantitative research method by distributing questionnaires. The sample in this study was selected using the saturated sampling method and a sample of 30 respondents was obtained. The data analysis method used is multiple linear regression analysis. Testing is done partially and simultaneously. The results of this study indicate that partially Internal Control and Information Asymmetry have no effect on the Tendency of Accounting Fraud. Meanwhile, individual morality influences the tendency of accounting fraud. The coefficient of determination (adjusted R square) is 0.104 or 10.4%. This means that 10.4% of the variable Accounting Fraud Tendencies can be explained by the variables Internal Control, Information Asymmetry and Individual Morality. While the remaining 89.6% (100%-10.4%) can be explained by other variables outside the research

This study aims to determine the effect of cooperative size and type of cooperative on the quality of the internal control system in cooperatives in Tana Toraja Regency. This type of research is quantitative research. The data analysis techniques used are: 1) Testing the quality of the data, namely the validity test and reliability test, 2) The classic assumption test consisting of the normality test, multicollinearity test and heteroscedasticity test, 3) Multiple linear regression analysis, 4) The coefficient of determination (), and 5) Test the hypothesis, namely the t test and F test. The results of this study indicate that: 1) the size of large cooperatives has a greater influence on the quality of the internal control system, namely 36.00, while the size of medium cooperatives has an effect of 32.81 and small cooperatives have an influence at 17.20. 2) consumer cooperatives have a greater influence on the quality of the internal control system that is equal to 27.61, while savings and loan cooperatives have an influence of 27.11 and service cooperatives have an influence of 15.54. and 3) Cooperative size and type of cooperative simultaneously have a positive and significant effect on quality internal control system, this is indicated by the significant value of the size of the cooperative (0.000) and the type of cooperative (0.046) <0.05.

This study aims to determine the effect of organizational capital on the firm life cycle. The sample used is a manufacturing company listed on the Indonesia Stock Exchange for the 2009-2017 period, with a total of 580 observations of data from 116 companies and using a purposive sampling method. This study uses the independent variable organization capital which is proxied by OC/TA and the dependent variable company life cycle which is proxied by the dummy life cycle classification based on cash flow, retained earnings to total assets, and retained earnings to total equity. In addition, the control variables used are company size, market-to-book ratio, leverage, return on equity, company sales growth, capital expenditure, and asset turnover ratio. The analysis technique used is multinomial logistic regression. The results showed that organizational capital has a significant effect on the firm life cycle, where companies with high organizational capital are in the introduction and decline stages, while companies with low organizational capital are in the growth and maturity stages. Development requires quality human resources (HR). This human resource can act as a factor of labor production that can master technology so as to increase economic productivity. To achieve quality human resources requires the formation of human capital (human capital). The formation of this human capital is a way to obtain a number of people who have strong characters who can be used as important capital in development. This character can be in the form of level of expertise and level of community education. The concept of human capital investment that supports economic growth has existed since the days of Adam Smith (1776), Heinrich Von Thunen (1875) and other classical theorists before the 19th century who emphasized the importance of investment. human skills. Schultz (1961) and Deninson (1962) then showed that the development of the education sector with human resources as its core focus has contributed directly to a country's economic growth, through increasing the skills and productive capabilities of the workforce.  These findings and perspectives have stimulated the interest of a number of experts to research the economic value of education (Nurulpaik, 2005). Human capital is a stock of productive abilities and knowledge found in society. Alfred Marshal once said "the most valuable of all capital is that invested in human beings" (Becker, 1975). In this case human capital is a long-term investment in the development of human resources to increase productivity. The importance of human capital is that the knowledge that exists in human resources is the driving base in increasing productivity. Human capital can be distinguished from human resources management, but can also synergize. Human capital views humans more as intangible assets and human resources management views humans as costs or costs that are detrimental to the company. The concept of human capital emerged, due to a shift in the role of human resources. Human capital arises from the idea that humans are assets that have many advantages, namely human capabilities when used and disseminated will not decrease but increase both for the individual concerned and for the organization, humans are able to transform data into meaningful information. The concept of innovation has been continuously developed by a number of experts and institutions in the last 50 years. This is based on Resource Based Theory (Barney, 1991). In the perspective of Resource Based View (RBV), internal resources and the internal environment are the main keys for determining strategies to achieve high performance (Hitt et al., 2011). Resource Based Theory (RBT) focuses on the concept of attributes of excellence that are difficult to imitate as a source of superior performance and competitive advantage (Barney, 1991). Resources based theory is the company's resources as the main driver behind the company's performance and competitiveness. Based on this resources based theory, an organization can be assessed as a collection of physical resources, human resources, and organizational resources (Barney, 1991). Barney (1991) categorizes three types of resources: Physical capital resources (technology, plant and equipment) Human capital capital (training, experience, and insight), and Organizational resource capital (formal structure)

Internal control is fundamental in the accounting system. Internal control (internal control) are policies and procedures that protect company assets and are presented accurately in accordance with applicable laws. Sales and revenue accounting information system is an information system that organizes a series of procedures and methods designed to generate, analyze, disseminate and obtain information to support decision making regarding sales and revenue. PT Malindo Feedmill Tbk is a multinational company engaged in production and sales, this company was founded in 1997 as a subsidiary branch of two Malaysian companies namely Leong Hup Holding Berhad and Emivest Berhad. The purpose of this study was to determine internal control related to sales and revenue accounting information systems at PT. Malindo Feedmill Tbk. The method used is descriptive analysis and secondary data from the company's website. The conclusion is the internal control itself at PT. Malindo Feedmill Tbk in sales has been good. However, it is possible that the management of biological assets is not good enough that there is a decrease in biological assets and their inventory.    

Capacity, authority, and competency are necessary for internal auditors to perform supervisory responsibilities. Six components make up the Internal Audit Capability Model, which is used to gauge capability. The goal of this study is to ascertain the measures taken to enhance the Ministry of Finance's Inspectorate General's capacity to attain level 3 Government Internal Audit Apparatus competency. Excellent governance, risk management, and control are demonstrated by the organization's Level 3 internal audit capacity. Consequently, internal auditors play a critical role as strategic collaborators. The Ministry of Finance's Inspector General then assesses and examines the issue. Through case studies, qualitative research was carried out for this subject. Interviews and document reviews were used to gather data.l. Nevertheless, several elements of the Internal Audit Capability Model at level 2 still rely on the outcomes of self-evaluation, while other elements do not fully satisfy the requirements for level 3. This necessitates the adoption of thorough Corporate Risk Management as well as evaluation for three years in a row. Thus, enterprise risk management is a useful tool for internal auditors' supervisory duties. The research findings may also be helpful to other establishments aiming to attain level 3 internal audit proficiency.    

A control environment is crucial to preventing businesses at the Makassar Tax Office from committing fraud. Due to its collection of state funds and access to private taxpayer data, including financial and personal identification, it is susceptible to fraud. This study assesses the various elements of the control environment at the Makassar Intermediate Tax Service Office using the COSO Internal Control Framework, 2021 edition. A case study and a qualitative descriptive method are both used in this research. There are 85 workers in this tax office. Semi-structured interviews with twenty informants from different departments were used to gather primary data. Literature reviews, reports, regulations, and internet sources were used to gather secondary data. The use of theme analysis is one of the novel ideas in this study. 37 themes were the outcome, and these served as measurements to assess if the environmental control components were appropriate. The Makassar Intermediate Tax Service Office possesses 28 out of 37 measures, as indicated by the research findings. The findings show that working hours violations are a component of "The organisation demonstrates commitment to integrity and ethical values." The Indonesian Financial Audit Agency's research indicates that for components to function independently, an internal compliance unit is necessary.      

This study aims to analyze the systems and procedures for disbursing cash in the stockist business regarding the suitability of the performance procedure system, as well as implementing strong internal controls so as to benefit from the implementation of compliance audits in the internal control of cash disbursements, such as increasing the effectiveness and efficiency of the cash purchase process, reducing the risk abuse and fraud, as well as increasing accountability and transparency in the management of funds. By using the basis of theories about systems and procedures, compliance audits, and internal control of cash disbursements, as well as qualitative descriptive methods based on primary data collected from interviews and observations. Data analysis will involve categorizing and finding patterns or themes that emerge from the data. The result of the research is that the stockist business flowchart systems and procedures show weak internal controls, due to not implementing supporting document verification, transaction security, as well as employee training and awareness. So that it can beupdated by adding IT, accounting, and internal audit, as well as implementing compliance auditing and internal control.

Audit is a series of processes carried out by the auditor to obtain accurate evidence regarding the economic activity of a company. This article aims to determine the detection of internal controls on cash sales accounting information systems and sales returns. This article is a qualitative descriptive study of the literature. The results of this article are the accounting information system for cash sales and sales returns that have been carried out, there is a need for improvement, especially related to the company's internal control..

This article discusses the role of internal controls in investment accounting information systems for boarding houses and emphasizes the importance of compliance audits in detecting internal control weaknesses. The research aims to analyze the necessary internal controls, evaluate internal control weaknesses through compliance audits, investigate the effectiveness of internal controls, and provide benefits to boarding house owners and auditors. This study adopts a qualitative descriptive approach with a compliance audit method and a case study design. Data is collected through in-depth interviews and direct observations, and analyzed qualitatively using content analysis techniques. The findings of this research are expected to provide better insights into the required internal controls, identify internal control weaknesses, and offer recommendations to enhance the effectiveness of internal controls in investment accounting information systems for boarding houses.

This study aims to analyze the detection of compliance audits of inventory accounting information systems at retail stores through internal control. An inventory accounting information system is a critical element of retail store operations, and adherence to proper procedures is critical to maintaining the integrity and reliability of inventory data. The research method used is a literature study and descriptive analysis. Data was collected through a literature review related to compliance audit detection. This research also includes a case study to illustrate the application of internal control in the detection of compliance audits in inventory accounting information systems. By implementing proper internal controls, retail stores can minimize the risk of fraud, errors, and losses associated with inventory. This research also shows the need for increased awareness and understanding regarding audit compliance detection among auditors and accounting professionals involved in the retail industry.

This article discusses the detection of internal control in the employee payroll accounting information system at Toko Langgeng This research aims to find out the Employee Payroll Flow Chart chart, find out the systems and procedures used in Employee Payroll, Audit compliance with payroll policies and procedures This research uses Descriptive qualitative with Participant observation and field study assistance. The data source used is Primary Data. Data collection is done through direct observation of payroll procedures and internal controls carried out. From this research is expected to provide information about the Payroll system and procedures at Informant

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence the Performance of Financial Managers, namely Supporting Facilities for Accounting Information Systems, Government Internal Control Systems and Organizational Culture, a literature study of accounting information systems. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Accounting Information System Support Facilities affect the Performance of Financial Management Supervisors; 2) The Government's Internal Control System affects the Performance of Financial Management Supervisors; and 3) Organizational Culture influences the Performance of Financial Management Supervisors.

In a research or scientific publication, previous research is very important. Theories and phenomena of the relationship or influence between variables are strengthened by previous research or ongoing research. Analysis of the Accounting Information Systems literature is used to analyze aspects that affect the Quality of Accounting Information Systems, particularly Information Technology, Internal Control, and User Competence. The purpose of this article is to develop hypotheses about how different variables interact that can be applied to future research. Scientific work is written using a qualitative approach and library research. Examine the theory and the relationship or influence between variables in books and journals that you find online or offline in the library using Mendeley, Scholar, Google, and other sources. The findings of this literature review are as follows: Information Technology influences the quality of accounting information systems; Internal Control affects the quality of accounting information systems; and User Competence affects the quality of accounting information systems.