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This study aims to exmine the influence of abnormal accrual, internal control system, and audit findings on the quality of financial reports of district/city goverments in Indonesia. The sampel that used in this study was local goverments in Indonesia at the district/city level in 2020-2022, with the sampel amounted to 1,518 sampels.  The sampel selection is using purposive sampling technique and proceed using multinomial logistic regression analysis. The result of this study indicate that abnormal accrual do not affect the quality of local government financial reports. Then internal control system has a positive effect on the quality of local government financial reports. And audit finding has a negative effect on the quality of local government financial reports.

The existence of e-wallet applications as a new means for conducting various financial transactions has become a common phenomenon among the public, especially students. These digital wallet applications are gradually replacing cash as the primary medium of exchange and offering quicker financial products/services at users' fingertips. Therefore, as agents of change, Generation Z needs to be equipped with financial literacy and self-control to ensure the use of e-wallets does not deviate and remains aligned with their original purpose, which is to facilitate economic activities. This study examines the influence of financial literacy levels on financial behavior moderated by self-control among active students at Universitas Padjadjaran through a questionnaire distributed across 16 faculties, resulting in a final sample of 442 respondents. The data processing technique used in this study is simple regression analysis and MRA (Moderated Regression Analysis), which aims to understand the influence of independent variables on dependent variables and how the moderating variable strengthens this relationship. The results of this study indicate that financial literacy has a positive and significant effect on financial behavior, and self-control as a moderating factor strengthens the relationship between these two variables.

Saving behavior is an important aspect in individual financial management. This study aims to investigate how financial knowledge, attitudes towards finances, and self-control influence saving behavior in class XI students at SMAN 1 Wringinanom. This type of research is quantitative. The population studied was all class XI students of SMAN 1 Wringinanom, totaling 400 students. A sample of 80 students was selected using the Slovin formula method and purposive sampling. Data was collected through the use of questionnaires, and data analysis was carried out using multiple linear regression with the help of the SPSS version 27 application for Windows. The results of the research show that the financial knowledge variable has a positive and significant influence on saving behavior, financial attitude has a positive and significant influence on saving behavior, and self-control has a positive and significant influence on saving behavior as well as the financial knowledge, financial attitude and self-control variables. simultaneously have an influence on saving behavior.

With the existence of sharia banking , banks carry out business in a way that complies with Sharia, known as Sharia principles. It consists of exchanging money in accordance with sharia principles while managing risk ( mudharabah ), managing money ( murabahah ), fairness or abundance ( ijarah ), or lending money from one bank to another ( ijarah wa iqtina ) and so on. In its development, institutions outside the banking structure, such as insurance, also participated. Insurance is a non-bank financial institution that operates in the economy outside the banking sector. It is tasked with supporting economic activities by providing investment and financing access services. The unique thing about sharia insurance is that it carries out procedures for all its activities with principles that are in line with sharia, so in all these cases it is also very important to see, measure, control and monitor risks that arise from operational activities. Therefore, the authors' skepticism regarding their hypothesis is whether or not there is an influence of sharia principles on risk management in sharia insurance. This research uses quantitative methods with descriptive statistical analysis . The impact of applying Islamic principles to risk management in the sharia insurance sector is that the application of Islamic principles to risk management in the insurance sector is very beneficial. However, there are parts that need to be limited and clarified as to what kind of disaster we can help with, of course this requires company regulations and customer agreements to be in good and correct accordance.

The purpose of this study is to see how the influence of transformative leadership style, internal control system, HR competence, and utilization of information technology affects the quality of financial reports in several agencies in Magetan Regency. A total of 112 respondents participated in this study through filling out questionnaires. This study utilizes quantitative methods and statistical analysis (multiple linear regression) to process the data obtained. The results showed that transformative leadership style, internal control system, and HR competence improve the quality of financial statements, but the utilization of information technology does not necessarily improve the quality of financial statements. the four factors collectively influence in improving the quality of financial statements.

This study aims to analyze the factors that affect the quality of government financial report information at the Regional Finance and Assets Agency (BKAD). The factors studied include human resource competence, internal control, information technology utilization, and accounting understanding. Data was collected through a questionnaire distributed to BKAD employees and analyzed using the multiple linear regression method. The results of the study show that all the factors studied have a significant influence on the quality of financial statement information. These findings emphasize the importance of improving human resource competence, effective internal control, optimal use of information technology, and a good understanding of accounting in order to produce quality financial reports. 

The increase in ornamental fish farming in Indonesia has increased significantly during the 2017-2019 period. This improvement process is certainly faced with various challenges such as disease, which is caused by ectoparasites, one of which is Myxobolus sp. This parasite can infect the skin and gills of fish, causing significant financial losses. This study aims to determine the prevalence and intensity of Myxobolus sp parasites in freshwater ornamental fish at the Surabaya I Fish Quarantine Center for Quality Control and Safety of Fishery Products (BKIPM), which was conducted on June 19 - August 18, 2023. The tools and materials used include fish samples, distilled water, 70% alcohol, giemsa dye, swallow and tissue, tray, binocular microscope, computer, dissecting set, object glass, cover glass, dropper pipette, ruler, gloves, beaker glass, workbook, method, and stationery. Native and staining methods were used to examine parasites, while prevalence and intensity were calculated using Kabata's (1985) formula. The results showed that comet fish and koi fish were infected with Myxobolus sp in their gills. The intensity of Myxobolus sp infection in koi fish was classified as severe, while in comet fish it was classified as very severe. The prevalence of Myxobolus sp parasites found in koi fish was 2.32% and in comet fish was 4.20%, both categorized as moderate infection.

This study was conducted with the aim of examining the effect of green process innovation variables and green product innovation on the company's financial performance with total asset turnover variables as control variables. The dance used in this selection is the Resource Based View (RBV) theory and stakeholder theory. The population used in the study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. Sampling was carried out using purposive sampling technique. The number of samples used in this assessment was 400 samples. The results of this study indicate that green process innovation and green product innovation have a positive and significant effect on corporate financial performance. The results of this study also found that the control variable of total asset turnover is able to control the effect of green process innovation and green product innovation on corporate financial performance.

The management of waste retribution in Semarang City has encountered problems with low target achievement of retribution. This can hamper the government's efforts in providing optimal waste management services. This study aims to describe and analyze the management of waste retribution as a reference to plan for increasing the target and realization achievement of waste retribution in Semarang City. This research uses a qualitative approach with a phenomenological method involving in-depth interviews, data reduction, inductive analysis, data validity, and drawing conclusions, using an administrative theory approach with the principles of planning, organizing, directing, and controlling as a framework for thinking about waste retribution management. The results show that the planning process is not yet optimal, the organization is not yet effective, the direction of fund use is quite effective, and the control is strict but financial reporting needs improvement in transparency and accountability. The suggestions given include increasing socialization and education, forming a special unit to manage retribution, evaluating and adjusting tariffs, increasing transparency in financial reporting, and involving stakeholders in monitoring and evaluation.

Accurate accounting software is a business application that helps SMEs manage their business easily. Processing financial data into financial reports needed to help plan the company's future. The profit and loss report is a financial report that reports on the company's operational activities by calculating income and expenses for one period and then the profit and loss report can be determined. The profit and loss report can be used as a way to assess the company's level of success in a certain period and also to understand the company's development. This research aims to determine the evaluation of the application of accurate accounting software in preparing profit and loss reports. The type of research used is qualitative research, with a sampling technique, purposive sampling. The research method used is User Acceptance Testing, with a type of testing, Black Box Testing. The results of this research show that accurate accounting software is effective in preparing profit and loss reports, easy to understand and easy to detect errors. This error can be detected by reviewing the transaction data that has been input. With the help of Standard Operating Procedures, companies can minimize errors, make control easier and enable to run company smoothly  

This research aims to find out (1) the influence of life style in moderating financial literacy on students' consumptive behavior perspectives, and (2) the influence of life style on students' consumptive behavior perspectives with self-control. as moderator .This type of research is causal associative research using a quantitative approach. The population of this study was 1,100 students from the Class of 2021 UNY (FEB, FMIPA, and FISHIPOL). Sampling was based on the Taro Yamane formula of 294 students. Sampling uses techniques proportionate random sampling. The data collection method used is a questionnaire method which has been tested for validity and reliability with the help of SPSS Statistics 23 . The data analysis technique uses Moderated regression analysis Regression Analysisist (MRA).The research results prove that (1) life style weakens the influence of financial literacy on student consumptive behavior with a regression coefficient value of 0.023 and a sig value of 0.659 > 0.05. (2) life style weakens the influence of self-control on student consumptive behavior with a regression coefficient value of 0.008 and a sig value of 0.796 > 0.05.   Keywords: Financial Literacy, Self Control, Consumptive Behavior, Life Style This research aims to find out (1) the influence of life style in moderating financial literacy on students' consumptive behavior perspectives, and (2) the influence of life style on students' consumptive behavior perspectives with self-control. as moderator .This type of research is causal associative research using a quantitative approach. The population of this study was 1,100 students from the Class of 2021 UNY (FEB, FMIPA, and FISHIPOL). Sampling was based on the Taro Yamane formula of 294 students. Sampling uses techniques proportionate random sampling. The data collection method used is a questionnaire method which has been tested for validity and reliability with the help of SPSS Statistics 23 . The data analysis technique uses Moderated regression analysis Regression Analysisist (MRA).The research results prove that (1) life style weakens the influence of financial literacy on student consumptive behavior with a regression coefficient value of 0.023 and a sig value of 0.659 > 0.05. (2) life style weakens the influence of self-control on student consumptive behavior with a regression coefficient value of 0.008 and a sig value of 0.796 > 0.05.

The issuance of an opinion on financial statements must be based on the belief that the financial reporting is fairly presented, meaning it is free from material misstatement. At Daarut Tauhiid Foundation, a phenomenon occurred where the financial statements for the years 2018-2020 received a qualified opinion (WDP) due to differences in the beginning and ending net asset balances caused by errors in Excel formulas. Primary data were collected from 54 respondents, including employees involved in the preparation of financial statements, those who have access to the accounting information system, and those engaged in internal control activities. Data processing revealed that the significance of the accounting information system variable was 0.04, the internal control variable was 0.002, and both variables together yielded a result of 0.000, indicating that the accounting information system and internal control simultaneously reduce financial statement misstatements. Ultimately, this study shows that internal control simultaneously reduces financial statement misstatements by 53.4%.

Accounting Fraud has become a major problem across all industries, causing financial loss and damaging an organization's reputation. In this research, the goal to be achieved is to understand how an individual's morality and internal control influence the occurrence of fraud. Fraud cases in Indonesia have increased along with business growth and developing investment opportunities. Company financial reports are often presented maximally to attract investor interest. This research applies a Systematic Literature Review (SLR) approach. This literature review was carried out by collecting articles published in international and national journals from 2017 - 2024. Of the 336 articles found, 52 articles were taken for further analysis based on certain criteria. Articles collected via Google Scholar, Semantic Scholar, ResearchGate and Garuda. In this study, articles were grouped based on the year in which they were published, the number of authors involved, the research methods used, and the data collection techniques applied. The findings from this study indicate that this subject will be the most discussed in 2022, with 13 related journals. Most of the authors come from the Indonesian Hindu University in the Hita Accounting and Finance journal, contributing 22% of the total articles. The method most commonly used in this research is quantitative, with questionnaires as the main approach to collecting data.

You may see corruption in action in today's news stories about Indonesia. Actually, there are those who see corruption as something that happens all the time and have unknowingly made it a national disease. In addition, companies that have strong internal controls might nevertheless be victims of fraud. The effects of financial fraud are far-reaching and devastating. In most cases, this causes financial report information to become inaccurate, which in turn affects top-level decision-makers. Examining how auditors may best identify and forestall instances of financial fraud is the overarching goal of this study. This research is qualitative in nature; it gathers information on social phenomena, processes and analyzes it further, and then draws conclusions. The data used for this study came from secondary sources. The findings highlight the critical and essential role of auditors in identifying different types of financial reporting fraud inside organizations.  

This research work investigates cost implication of change in Naira notes on Household and money market operators in Taraba State. The study adopted a survey research design to obtain data about practices, situations, and views through questionnaires. The number of respondents for Households and Money Market Operators is 394 and 338 respectively. The study used a simple multistage and cluster sampling method to select the sample respondents. The study employed a descriptive statistic method; simple percentages and the Chi-square (x2) statistic were used for the computation and analysis of the data collected. The study found a significant increase in general costs of household and money market operators in Taraba State between 2022 and 2023. This policy significantly affected households and money market operators in Taraba State by increasing their general costs. The study recommends that a reasonable timeline be given to the implementation period with strict monitoring and control of commercial banks to erode favoritism and corruption in the process of policy implementation. There should be stability in the maximum cash withdrawal policy from all means: Point of sale (POS), automated teller machines (ATM) over the bank counter, etc., and adequate provisions for electronic banking for rural and urban centers should be made by financial sector administrators. The government should promote ceaseless cash traceability and accountability to keep the new notes as close to the banking system as possible.

This study aims to determine the effect of financial literacy and lifestyle on saving behavior with self-control as an intervening variable among undergraduate students of the Faculty of Economics and Business at PGRI University Semarang. This research employs a quantitative approach with data collection methods using surveys conducted through questionnaires. The population of this study consists of 1,464 undergraduate students from the Faculty of Economics and Business cohorts 2020-2023. The sampling technique used is purposive sampling, involving 314 respondents from the Management Study Program and the Digital Business Study Program. Data analysis was performed using SEM with the assistance of SmartPLS software. The results of hypothesis testing indicate that financial literacy and lifestyle have a positive and significant effect on saving behavior. Additionally, self-control serves as a mediator in the relationship between financial literacy and lifestyle on saving behavior.   Keywords: , , ,

The problem in this study is the low student learning outcomes on financial accounting cycle material. The type of research was research and development with the ADDIE model. With an experimental trial design using a pre-test - post-test control group design model. The feasibility of the product was tested by media experts, learning practitioners, namely teachers, and media users, namely students. The media was tested on the research subjects, namely students of class X AKL 2 SMK Muhammadiyah Dukun. The data collection instruments used were interview guidelines, expert validation questionnaires, teacher response questionnaires, student response questionnaires, and financial transaction questions. The results of the study show: (1) Basic Financial Accounting Learning Media Product "Nawasena" has been successfully developed to improve student learning outcomes in the accounting cycle; (2) "Nawasena" learning media is assessed as feasible by media experts with a score of 3.8; practitioner teachers 3.6; and students 3.61; (3) Learning media can improve student learning outcomes seen from the difference in gain score results between the control group 0.63 and the experiment which is 0.73.

National resilience is one of the concepts of Indonesian statehood. The resilience of a nation is basically needed to guarantee and strengthen the capability of the nation concerned both in order to maintain its unity, face future threats and seek resources to meet life's needs. The research objective is to determine the urgency and challenges of national resilience and national defense for the Indonesian nation. Research results will be obtained using the Literature review research method, namely a method of collecting library data and information by exploring knowledge or knowledge from sources such as books, journals, written works, lecture notes and several other sources that are related to the research object. The research results show that resilience comes from the word "hold" which means steadfast, strong, able to control oneself, persistent, and never giving up. Resilience means being able, resistant and strong to face all forms of existing challenges and threats in order to ensure survival. Furthermore, according to Law no. 3 of 2002 concerning National Defense, citizens can physically participate in defending the country by becoming members of the Indonesian National Army and Basic Military Training. If the country's economic and financial conditions permit, the possibility of military service can also be considered. Defending the Country Non-Physically, namely: Participating in citizenship education through both formal and non-formal channels. Implementing a democratic life by respecting differences of opinion and not imposing one's will in solving common problems. Sincere devotion to the surrounding environment by planting, maintaining and preserving. Real work for humanity to advance the nation and state. Play an active role in overcoming threats, especially non-military threats, for example volunteering for flood disasters. Participating in spiritual mental activities among the community in order to ward off foreign cultural influences that are not in accordance with the norms of Indonesian life. Pay taxes and levies which function as a source of state financing to carry out development.

This research aims to analyze the effectiveness and efficiency of the DIPA fund financial management system on the transparency of the use of UKM kronika. This type of research uses a qualitative approach with descriptive methods. The data sources used in this research are primary data through field observations and in-depth interviews, as well as secondary data from related documents. The results of the research show that the effectiveness of the DIPA Fund financial management system in chronic UKM is still not optimal, as can be seen from inadequate planning, minimal community involvement, and indications of misuse of funds. In terms of efficiency, it was found that there was convoluted bureaucracy, lack of supervision and cost control, and not optimal use of information technology.

The aim of this research is to analyze the influence of Seabank promotions and features on the satisfaction and loyalty of FEBI UIN SMH Banten students. Seabank is a digital banking application that provides convenience and comfort in managing your finances anytime, anywhere, from saving to doing various things on your smartphone. PT Seabank Indonesia (Seabank) was previously known as PT Bank Welfare Economics (BKE). After receiving ownership of the Shopee Company, the company name was changed to Seabank on February 10 2021. Based on KEP-12/PB.1/2021 Deputy Commissioner for Banking Control (OJK) of the Financial Control Authority regarding the allocation of use of activity permits in the name of PT. Economic Welfare Bank establishes a business license in the name of PT Bank Seabank Indonesia. The focus of this research is to examine Seabank's offers and features as independent variables and customer satisfaction and loyalty as dependent variables. This study uses a quantitative approach. The main data used consisted of 30 respondents. Apart from that, this research material was processed using the SPSS version 25 computer program. The research results show that Seabank promotions and features do not have a positive impact on customer satisfaction and loyalty, especially for FEBI UIN SMH Banten students.