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One type of local government supervision is internal control. This internal control is carried out by the government internal control apparatus (APIP) at the Regional Inspectorate. The main role of APIP is as a consultant and problem solver for local governments with the task of conducting inspections, reviews, monitoring and evaluation, as well as other supervision of the implementation of tasks and functions of local government organizations.This type of research is descriptive using a qualitative approach. The location chosen for this research is the Inspectorate of Pekalongan City. The data source retrieval technique in this study uses data triangulation techniques. Meanwhile, the focus of this research is on examining the influence of APIP's role in the implementation of the maturity of the Government Internal Control System (SPIP) at the Pekalongan City Inspectorate.The results of this study are (1) the Pekalongan City Inspectorate performs its role as a leader who is the forefront funnel by coordinating, carrying out control functions, encouraging the creation of bureaucratic reform and governance, (2) Pekalongan City Inspectorate has an Internal Supervision function which includes activities that include: directly related to quality assurance that supports the implementation of an effective, transparent, accountable and clean government from KKN practices, (3) As a consultant to the Pekalongan City Inspectorate must know more than the party conducting consultations regarding regional financial management in accordance with the laws and regulations that exist, (4) Government Internal Supervisory Apparatus plays a role as Quality Assurance, namely ensuring that an activity can run efficiently, effectively and in accordance with the rules in achieving organizational goals, and (5) The role of the auditor as a catalyst based on employee perceptions influence on the achievement of the goals of the organization.

Teenagers experience problems due to not achieving needs, for example they want to be recognized as adults but their behavior still looks like children.  If adolescents fail to develop a sense of identity, then adolescents will lose their way and have a bad impact on their development. Frustration can lead the individual to aggressive behavior because frustration for the individual is an unpleasant situation and the individual wants to overcome or avoid it in various ways, notonly in an aggressive way.  The purpose of the study was to determine the factors causing the emergence of prejudiced and frustrated relationships with aggressive behavior of adolescents.  This study utilizes the study literatur review. Based on the results of the study, it is stated that the causes of adolescents to take aggressive actions are due to: (1) Internal Factors (a) Weak Self-Control can be difficult to control emotions, therefore a person who has  weak self-control will easily act aggressively on anyone. (b) The occurrence of frustration Because a bad event causes the subject to become frustrated with his current life. (c) Gender differences.

Hal ini dimaksudkan untuk memberi tuntunan pada dunia perbankan agar beroperasi lebih berhati-hati dalam ruang lingkup perkebangan kegiatan usaha dan operasional perbankan yang semakin pesat. Bank harus mengelola berbagai jenis resiko keuangan secara efektif, salah satunya resiko kredit macet yang sering di alami oleh dunia perbankan, agar dampak negatif kerugian kredit dapat diminimalisir. Dampak negatif yang terjadi menimbulkan kerugian besar terjadi karena akibat sistem pengendalian internal tidak dilakukan secara baik dan efisien. Disinilah perlunya bank menetapkan sistem pengendalian iternal yang merupakan suatu proses dimana Bank secara metodik menghubungkan resiko kredit yang melekat pada kegiatan dengan tujuan untuk mempertahankan dan memperbesar keuntungan dari setiap aktifitas dan lintas portofolio dari semua kegiatan

Business development in the world has entered the era of free competition not only in a small scope but a large scope, this creates fierce competition between companies. Efforts made by a company to win a market by providing advantages in competition, analyzing competing companies, and implementing effective marketing strategies. This study uses Literature Review research with the results of research that management strategies are oriented towards developing macro strategies such as product strategy development, pricing implementation strategies, acquisition strategies, market development strategies, financial and other strategies. The steps of strategy management include: internal and external environment scanning (Internal &; External Scanning), Strategy Formulation, Implementation, Function Control and Evaluation.

Every organization in a government agency has a mission to achieve. Achievement of goals and objectives that have been set through a performance accountability system which is a general indicator for measuring mission achievement. This research aims to adhere to accountability, internal control siste and accounting information siste on organizational performance in government agencies. This study used a quantitative method with primary data obtained from respondents through questionnaires distributed to employees of the Regional Financial and Asset Management Agency located in the City of Surabaya. The data analysis technique used is progra SPSS version 20. The results of this study show that accountability has a significant positive effect on organizational performance, the internal control system has no positive and significant effect on organizational performance, the accounting information system has a positive and significant effect on organizational performance and accountability, the internal control system and the accounting information system together have a significant positsive effect on organizational performance. 

This study aims to analyze how credit sales accounting information systems in an effort to improve the internal control system at PT Iron Bird Logistics'. Data collection techniques used are interviews, documentation, and observation. the steps taken to achieve the objectives of this study are identification of credit sales accounting information systems, analysis of the procedures that make up the credit sales accounting information system, analyzing the flowchart of existing credit sales accounting information systems in the company,  flowchart recommendations for companies The results showed that the weakness of PT Iron Bird Logistics' credit sales system was in the credit function section, the lack of searching for information about customer credit status. In addition, the company also does not apply payment terms, there is no agreement between the seller and the buyer with a cash discount, the term of payment, and the amount of the discount given.

This research aims to determine the evaluation of internal control in the cash receipts accounting information system carried out by the company and the problems faced in evaluating the internal control system in the cash receipts accounting information system at the "XY" Clinical Laboratory, Semarang Branch. The method used in this research is a descriptive qualitative method. The data used is primary data. Data collection techniques are interviews and documentation. The results of the research showed that the evaluation of internal control in the cash receipt accounting information system at the Semarang Branch "XY" Clinical Laboratory was running well, which can be assessed from each cash receipt transaction which was checked by authorized officials, the recording of cash receipts was based on evidence. and complete documents. However, there are still obstacles that are faced, such as the front office being less careful in paying off patient payments, paying receivables that exceed the payment due date, and having multiple positions in the accounting department and financial manager which means that financial reports cannot be completed on time.  

Acts of domestic violence can happen to anyone, but only a small portion emerges to the surface, while some are still submerged or unrecognized. This condition is influenced by the community's opinion that domestic violence is an internal family problem and should not be exposed, some people still cover up this condition because they maintain social status for them. Family unity and harmony can be disrupted if quality and self-control cannot be controlled, which can eventually lead to domestic violence resulting in a sense of insecurity, discomfort and injustice in the household. Cases of domestic violence show a trend that continues to increase from year to year. The purpose of implementing the activity is to increase awareness of the importance of the mental health of victims of domestic violence in Latuhalat Country. Besides that, the goal of this socialization is that the public knows the forms of domestic violence, the cycle of domestic violence, the impacts of domestic violence and how to overcome them.

Quality management is a means that allows it to be used as a basis for improving the education system. One of the problems faced by MI Al Azhar Tuban is the decline in student academic achievement recently. So that it has an impact on the management of madrasah management. However, this problem can still be resolved through quality management which is implemented in Madrasah Ibtida'iyah. The applied management standards must be based on the National Education System. One of the successes of quality management in improving academic achievement is the increasing quality of student learning. Therefore the application of quality management is very important and helpful for educational institutions that have decreased student academic achievement in order to achieve graduates who are superior in the field of academic achievement. The focus of research in this study is (1) How is the application of quality management in improving academic achievement at MI Al Azhar Tuban Badung? (2) What are the supporting and inhibiting factors in the implementation of Quality Management at MI Al Azhar Tuban Badung? The research objectives in this thesis are (1) To determine how the application of quality management in improving academic achievement at MI Al Azhar Tuban Badung (2) To determine the supporting and inhibiting factors of the implementation of quality management at MI Al Azhar Tuban Badung. The type of research used is descriptive qualitative research at Madrasah Ibtida'iyah Al Azhar Tuban Badung with data collection techniques in this study include: observation, interviews, documentation, while the data validity test was carried out by triangulation techniques, as long as the research was analyzed with data reduction steps. presentation of data, and drawing conclusions. In this thesis results: (1) the application of quality management in improving academic achievement includes quality planning, quality improvement, quality control and quality assurance (2) The factors that support and hinder the implementation of quality management are internal and external factors.

This study aims to determine the effect of sales accounting information systems and internal control on the effectiveness of controlling accounts receivable at PT.Sentral Medika Indonesia Semarang. The population in this study were all employees of PT. Sentral Medika Indonesia Semarang with a total of 60 employees, while the sample taken using purposive sampling method is a total of 53 employees who work in the accounting department, sales department, warehouse department, marketing department, manager and president director. . The data analysis tool in this study used multiple linear regression. The results show that the sales accounting information system has a positive and significant effect on the effectiveness of controlling accounts receivable, it can be seen from the t-count value which is greater than the t-table value of 3.016> 1.679, and the significance value of 0.004 is smaller than 0.05, so the hypothesis one accepted. Internal control has a positive and significant effect on the effectiveness of receivables control, it can be seen from the t-count value which is greater than the t-table value, namely 4.242 > 1.679, and the significance value of 0.000 is smaller than 0.05, so hypothesis two is accepted. This means that the higher the company's sales accounting information system and internal control applied in the company, the effectiveness of the internal control carried out by PT. Central Medika Indonesia Semarang will continue to increase.

This study aims to analyze the effect of internal control, organizational commitment, human resource competence on cash receipts accounting information systems. The population in this study amounted to 183 people. The sample in the study was 40 using the method purposive sample. Hypothesis testing is known that the value of t arithmetic for internal control (X1) = 5,300 > t table 2,028 and level of significance 0,000 < 0,05 with β1 = 0,618 in a positive direction, meaning that internal control (X1) significant positive effect on the cash receipts accounting information system, then hypothesis 1 is accepted. t count for organizational commitment (X2)= 3,890 > t table 2,028 and level of significance 0,000 < 0,05 with β2= 0,365 ait means that organizational commitment has a significant effect on the cash receipts accounting information system, then hypothesis 2 is accepted. t count for human resource competence (X3)= 2,266 > t   table 2,028 and level of significance 0,03 < 0,05 with β3= 0,194 with a positive direction means that the competence of human resources has a significant positive effect on the cash receipts accounting information system, so hypothesis 3 is accepted.

. Implementation of adjustments in the payment system from postpaid to prepaid for PT. PLN ULP Rantepao with the objective of reducing bad debts, but the accounts receivable report demonstrates an increase in bad debts over the last 3 years. The goal of this research is to examine the internal control system for bad debts in accordance with COSO. The descriptive qualitative method was used in this research. Using a random sampling technique, interviews, documentation, and observation were conducted. The sample used in this research is saturated. The significance of this research stems from the fact that bad debts have a significant impact on the company's financial health performance. (1) Changes to the prepayment system have no effect on the reduction in bad debts, according to the research results. (2) The internal control system at PT. PLN ULP Rantepao has not been properly implemented in terms of the 5 COSO components. Instances in which the risk assessment, control environment, and monitoring activities have been implemented, but only a few of each COSO component's items have been implemented. In the meantime, neither control activities nor information and communication have been properly implemented. (3) Control activity is relatively more influential in fostering the emergence of bad debts due to the low paying power and awareness of customers in meeting their obligations. This research will be more interesting if it is continued by investigating the failure factors of changing the prepaid payment system in an effort to reduce bad debts using a variety of research methods.

Pengendalian internal terhadap sebuah sistem informasi merupakan hal yang penting dan bersifat strategis. Oleh karena itu pemahaman dan kesadaran akan hal ini sangat perlu diperhatikan oleh segenap pemilik serta pengguna aplikasi. Dengan pengendalian internal yang memadai maka diharapkan hal ini akan menjamin informasi yang dihasilkan memang bermutu dan sesuai dengan apa yang diharapkan. Sebagai sebuah perusahaan yang berkomitmen melakukan filosofi Continous Improvement atau Kaizen, CV. Tama Joga Raya berencana untuk memperbaiki sistem informasi perusahaan dengan mengimplementasikan program yang bernama SQL Trade. maka penulis melakukan penelitian mengenai keberadaan pengendalian internal menurut CobIT dari masing-masing subsistem pada pengendalian umum dan pengendalian aplikasi, yaitu boundary control, input control, process controldan output control. Penelitian dalam Skripsi ini adalah kualitatif deskriptif sehingga tidak perlu menggunakan hipotesis dan statistik. Hasil penelitian pada CV. Tama Joga Raya berdasarkan CobIT adalah Qualified.

Law Number 6 of 2014 states that Village Funds are funds sourced from the state revenue and expenditure budget that are intended for villages and are used to finance the implementation of government activities, implementation, development, community development and also community empowerment. Fund management accountability is a form of village government accountability to the community. The purpose of this study was to examine and analyze the effect of apparatus competence, internal control system, organizational commitment and community participation on village fund management accountability in Sukolilo District, Pati Regency. This study uses primary data by giving questionnaires to respondents. The population of this study is village officials and community representatives who are involved in the allocation of village funds in Sukolio District, Pati Regency, which consists of 16 villages with a total of 80 respondents. The sampling technique in this study is saturated sampling or census sampling with the data analysis tool used is multiple linear regression analysis using the SPSS 23 program.  The results showed that the competence of the apparatus, internal control system, organizational commitment and community participation affected the accountability of village fund management.

This study aims to determine the effect of employee perceptions of the culture of honesty, whistleblowing system and internal control system on fraud prevention. This study is a quantitative study using primary data obtained from questionnaires and measured using a Likert scale. The population in this study were all employees of PT BPR BKK Pekalongan Regency (Perseroda). The sampling technique used purposive sampling with sample criteria, in order to obtain a sample of 104 people. The data analysis technique used multiple linear regression analysis using the SPSS version 25 program. The results showed that the culture of honesty and the internal control system had a positive and significant effect on fraud prevention. Meanwhile, the whistleblowing system has no effect on fraud prevention.

The quality of financial reports is the most important factor in government organizations such as the Class 1 Agricultural Quarantine Office in Semarang. This study aims to analyze the effect of e-procurement, the application of government accounting standards, and the internal control system for the quality of financial reports. The population in this study were all employees of the Class 1 Semarang Agricultural Quarantine Center with 110 employees. The number of samples in this study was 110 employees with the sampling method using the census. The data analysis method used is the path analysis model. The results of the research are the simultaneous effect of the use of e- procurement,  the  application  of  government  accounting  standards,  and  the internal control system together have a significant (0,000) and  effect (122,450) on the quality of financial reports. The effect of the use of e-procurement, implementation of government accounting standards, and internal control systems on the quality of financial reports is 77%. The results of the partial hypothesis testing of the use of e-procurement have a positive (0,379) and significant (0,000) effect on the quality of financial reports. The application of government accounting standards has a positive (0,397) and significant  (0,000)  effect  on  the  quality  of  financial  statements.  The  internal control system has a positive (0,186) and significant (0,016) effect on the quality of financial statements.

 The purpose of this study was to determine the Accounting Information System for Cash Receipts in CV. Merapi Kendal, Central Java. The type of research that will be used is associative with a quantitative approach. The population in this study were employees of CV. Merapi Kendal, Central Java, which found 183 people, while the sample used in this study was 40 respondents using purposive sampling technique. The method of data collection through the distribution of the analysis questionnaire used in this study was multiple linear regression The results showed that Internal Control, Human Resource Competence and Organizational Commitment had a positive and significant effect on Accounting Information Systems and the adjusted value of R square in the regression model obtained was 0.816, which means that 81.6 percent of Accounting Information System variables can be explained by the variable Internal Control, Human Resource Competence and Organizational Commitment while the remaining 18.4 percent is explained by other variables outside this study.

This study aims to explore the extent to which PP 71 of 2010 has been implemented in the accounting process at the BLUD of Tugurejo Hospital, Semarang. Associated with a change in the government accounting system from a cash basis to an accrual basis in accordance with PP 71 of 2010. The research method used is a qualitative descriptive method with the triagulai method using 2 triagulation techniques which combine data from various sources, techniques and time so that data is obtained in the form of interviews with the head of the accounting department and sub-section, as well as obtaining the financial report documents of the 2020 Tugurejo Hospital Semarang. The results of this study show that Tugurejo Semarang Hospital has implemented the Accrual Basis SAP well, which can be seen from the results of interviews such as implementation readiness, training and learning, facilities, staff understanding and education and internal control. It is hoped that even though the Accrual Base SAP has been running well, the management of the Tugurejo Semarang Hospital and the Srmarang City Government can immediately digitize applications that are still manual, especially in reporting fixed assets

The purpose of this research is to analyze the internal control system in Orthopedic and Traumatology Hospital of Surabaya by comparing it with the internal control system brought up by COSO (Committee of Sponsoring Organizations). The research method used in this study is qualitative interpretive paradigm describing and understanding the events that occured based on the perspective and experiences of the subject researched directly. The data in this research are collected through interviews, direct observations to the research object and documentation. The results of the analysis and research shows that the internal control system on cash receipts in Orthopedic and Traumatology Hospital of Surabaya is quite effective. This is shown by the elements of internal control set in the hospital. This can be proven with the existence of forms which have been numbered and proofs of transactions are printed with three copies each and always verified. However there are still some concurrent duties and cash adjourment to the bank. Keywords: Internal Control System, Cash Receipts

Indopintan Sukses Mandiri is a company engaged in electronic assembly. Accounting information systems have a close relationship with inventory control. In recording the raw materials of PT. Indopintan Sukses Mandiri implements a perpetual recording system, which is a recording of the amount of inventory that is carried out every time there is a transaction. so that the amount of inventory available at any time can be known. The recording of these raw materials is carried out by the bookkeeping department and the warehouse section. The purpose of this study was to determine the role of accounting information systems in internal control of raw material inventory. The research method uses interview and documentation techniques about the role of accounting information systems in internal control of raw material inventory. From the overall research results, the Accounting Information System for raw material inventory at PT. Indopintan Sukses Mandiri has been running quite effectively, seen from the preparation of clear procedures. The procedures for the Accounting Information System have been quite effective because the documents used for transactions have been serially numbered in print. Internal control is still less effective because there are still multiple functions in the reception and storage department.