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This study aims to analyze how digitalization of governance, particularly through the implementation of e-financial reporting, digital audit trails, and cloud-based data security and reliability systems, contributes to increased transparency, accountability, and data protection in educational institutions. Using a qualitative approach with in-depth interviews and thematic analysis, this study reveals that digitalization can create a more objective, standardized, and difficult-to-manipulate control mechanism. The e-financial reporting system strengthens transparency through open processes and reduces opportunities for irregularities. Digital audit trails provide authentic evidence that facilitates the process of verification, monitoring, and tracking every administrative activity in real time. Meanwhile, data security supported by layered encryption, automatic backups, and emergency recovery access increases internal and external trust in the integrity of information systems. These findings indicate that digitalization not only provides technical tools but also forms a more disciplined, adaptive, and public accountability-oriented governance structure. This study broadens understanding of the relationship between digital technology and organizational culture and provides a theoretical foundation for developing a more reliable and sustainable information system-based educational governance model.  

This study aims to evaluate the effectiveness of the implementation of the public sector accounting cycle in the planning, implementation, administration, and evaluation of catfish cultivation programs run by BUMDes Ajoeng Jaya as part of the village food security program. The focus of the research departs from the need to ensure that each stage of the management of the BUMDes program runs according to the principles of public accountability, considering that BUMDes is a strategic entity in the management of village resources to improve the welfare of the community. This study uses a qualitative descriptive approach through field observation, in-depth interviews with the management of BUMDes Ajoeng Jaya, and a review of documentation related to catfish farming program activities and financial records. This approach allows researchers to gain a comprehensive understanding of the accounting practices applied as well as the various obstacles that arise during the implementation of food security programs. The results of the study show that the catfish cultivation program has failed due to weak internal supervision, the absence of SOPs, lack of financial recording and reporting, and lack of technical competence of managers. The implementation of the public sector accounting cycle has not been running optimally so that it is not able to support effective control and evaluation of programs. In addition, crop failures are exacerbated by theft by internal parties and the absence of a structured monitoring system throughout the program, which indicates weak governance and internal control. This study has limitations in the form of a small number of informants and a lack of formal documents, so the analysis—especially the financial aspect—cannot be generalized widely. Nevertheless, this study contributes by integrating the evaluation of food security programs through the implementation of the public sector accounting cycle and offering recommendations to improve the accountability, transparency, and sustainability of BUMDes programs.

This study aims to analyze the influence of internal control systems and transparency on the accountability of village financial management. This type of research is quantitative and descriptive, using primary and secondary data. Data were collected using questionnaires and literature studies. The population was the Tanjung Datuk community and village officials, Siak Kecil sub-district, Bengkalis district, Riau. The sampling technique used was accidental sampling, with Yamane sample measurements, so the number of samples obtained was 237 people. The data analysis technique used multiple linear regressions with validity, reliability, classical assumptions and hypothesis testing using SPSS software. The results of this study indicate that the internal control system has a positive effect on the accountability of village financial management. However, transparency does not affect the accountability of village financial management. This study provides theoretical implications, especially in completing the theory regarding the influence of the internal control system on accountability and support for the theory of stewardship and legitimacy. This study can then be a reference for the village government in maintaining and improving the accountability of village financial management in implementing the internal control system.

Internal control plays a crucial role in ensuring the reliability of financial reporting and the effectiveness of a company’s operations. One account that requires special attention is prepaid expenses, as its recognition and amortization may lead to misstatements if not properly executed. This study aims to analyze the implementation of internal control over prepaid expense accounts from the perspective of external auditors at Public Accounting Firm XYZ. The research employs a qualitative descriptive method through semi-structured interviews with auditors and examination of supporting documents related to the internal control system. The results indicate that internal control has been implemented through payment authorization procedures, verification of supporting documents, and testing of amortization allocations. However, weaknesses remain, including limited staff understanding of expense allocation policies and inadequate segregation of duties, which increase the risk of material misstatement. The findings highlight the importance of enhancing staff competence, establishing consistent amortization policies, and utilizing technology-based accounting systems to strengthen the effectiveness of internal controls and the reliability of financial reporting.

Minors today are increasingly involved in criminal acts, and this does not happen without reason. One contributing factor is the consumption of alcoholic beverages. Children in Ujoh Bilang Village have started consuming alcohol, influenced by several factors, despite being underage. They consume both branded alcoholic drinks and traditional beverages such as arak. Based on research conducted in Ujoh Bilang Village, Mahakam Ulu, several factors have been identified as reasons why minors consume alcohol. These include internal factors within the child, external factors such as family influence, environment, alcohol vendors, and cultural factors. These elements serve as the background for underage alcohol consumption in the village. According to the research findings, minors who consume alcohol are not subjected to criminal punishment but are instead given warnings or educational guidance and then returned to their parents. However, minors can be held criminally responsible under the juvenile criminal justice system if they are unable to control themselves due to intoxication, leading to criminal acts such as accidents, fights, or even murder. In such cases, minors may be prosecuted for their actions.

This study aims to analyze the role of Internal Quality Assurance (IQA) in creating and maintaining excellent schools. IQA is a systematic mechanism designed to ensure that all educational processes operate according to established quality standards while serving as a means for continuous evaluation and improvement. This research employs a literature study method with a descriptive qualitative approach, utilizing secondary sources such as books, scientific journals, government regulations, and relevant previous studies. The findings indicate that IQA plays a strategic role in building an education system oriented toward quality and accountability. Through the implementation of the Plan-Do-Check-Act (PDCA) cycle, schools are able to establish measurable quality standards, control learning processes, and conduct continuous evaluations of educational outcomes. The implementation of IQA also fosters a culture of quality that encourages collective awareness among all school members regarding the importance of continuous improvement. However, IQA implementation still faces several challenges, including limited competent human resources, lack of leadership commitment, inadequate facilities and infrastructure, and resistance to change. A case study at SMP Negeri 2 Tarutung reveals that the success of IQA is determined by visionary leadership, stakeholder support, and the use of data-based quality information systems. Therefore, IQA functions not only as a supervisory tool but also as a managerial strategy for achieving holistic and sustainable educational quality improvement

This research is motivated by the increasing number of cases of child sexual abuse that cause serious psychological impacts in the form of trauma and emotional development disorders. The purpose of this study is to describe and analyze the process of religious guidance through Islamic religious education counseling for child victims of sexual abuse, which includes four main aspects, namely: (1) planning religious guidance, (2) implementing religious guidance activities, (3) strengthening religious guidance, and (4) supervision in the guidance process. This study uses a qualitative method with data collection techniques through interviews, observations, and documentation. The validity of the data is tested using triangulation and member check techniques. The results of the study indicate that religious guidance planning is carried out by compiling programs, scheduling activities, and evaluating the results of guidance. The implementation of activities is carried out through religious counseling, psychological approaches, and integration of spiritual values to help children understand and internalize religious teachings independently. Strengthening guidance is carried out through spiritual counseling services, psychological assistance, and legal assistance for victims. Meanwhile, supervision of guidance is carried out through optimizing the role of the community in community-based child protection groups as an integrated system to create a safe and child-friendly environment.

This research is motivated by the complex phenomena that occur within modern organizations, where the dynamics of power, influence, and empowerment often determine work behavior and leadership effectiveness. In many organizations, poorly managed internal politics can lead to conflict, injustice, and decreased work motivation, whereas empowerment and ethical leadership can foster a highly competitive and collaborative culture. Based on this reality, the study aims to deeply analyze how the concepts of influencing, empowering, and organizational politics interact and affect the dynamics of work behavior, as well as to identify leadership strategies capable of managing organizational politics positively while creating an effective empowerment system for all members. The research employs a qualitative descriptive method using secondary data obtained through a literature review of various academic sources, scholarly journals, and previous relevant studies. The results show that organizational success largely depends on a leader's ability to balance power and participation, control and freedom, as well as individual and collective interests. The application of leadership strategies grounded in ethics, transparency, and empowerment has been proven to transform organizational politics into a positive force that enhances performance, loyalty, and trust among members. Thus, the integration of influence, empowerment, and organizational politics not only strengthens leadership effectiveness but also creates a productive, fair, and sustainable work environment.

The reliability of financial reporting information is an important aspect in maintaining the credibility of financial institutions, especially Rural Banks (BPR) that operate based on public trust. This study aims to analyze the influence of organizational commitment, individual integrity, ethical orientation, and external pressure on the reliability of financial reporting information at BPRs in Bali Province. This study used a quantitative approach with a purposive sampling technique, involving 75 respondents from 10 BPRs who met the criteria of length of service and involvement in the financial reporting process. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the help of SPSS. The results showed that organizational commitment, individual integrity, and ethical orientation had a significant positive effect, while external pressure had a negative but insignificant effect on the reliability of financial reporting information. These findings emphasize the importance of strengthening ethical values ​​and employee integrity in strengthening the reliability of financial reporting, while also supporting the application of Agency Theory which emphasizes the importance of controlling agent behavior to align with the interests of the principal. This study provides practical implications for BPR management to strengthen organizational culture and ethical oversight as part of the internal control system.

Village-Owned Enterprises (BUMDes) function as important economic institutions that contribute to enhancing the welfare and independence of rural communities. BUMDes Maju Rahayu, as one of the rapidly developing BUMDes, requires a reliable and effective accounting information system to support transparent and accountable financial management. This study aims to evaluate the implementation of the accounting information system at BUMDes Maju Rahayu using a qualitative approach with a case study method. Data collection was conducted through in-depth interviews with BUMDes managers and direct observation of financial recording and reporting processes. The findings reveal that the existing accounting system still faces several challenges, including incomplete documentation, limited internal control, and dependence on manual bookkeeping. These issues hinder the accuracy and timeliness of financial information. The study recommends capacity-building for human resources, adoption of technology-based accounting systems, and strengthening of internal control procedures to improve financial management quality and organizational performance in BUMDes operations.

Educational institutions are under pressure to create organized and responsible quality assurance systems because raising the standard of education has become a global imperative. The Internal Quality Assurance System (SPMI) and the External Quality Assurance System (SPME) are integrated in Indonesia to achieve this. However, accountability must be transparent, real-time, and not just administrative due to the quick digital revolution. In order to enhance educational accountability in the digital age, this study attempts to examine and model the integration of internet-based internal and external quality assurance systems. Nine pertinent papers from 2018 to 2025 were chosen and examined using a systematic Literature Review (LR) process and a qualitative methodology. The findings show that institutional performance and accountability are greatly improved by the successful implementation of SPMI, which is driven by the PPEPP cycle (Planning, Implementation, Evaluation, Control, and Improvement). Additionally, the integration of digital-based systems (e-SPMI) acts as a link between SPME and SPMI, guaranteeing data correctness, efficiency, and transparency for accrediting needs. The results highlight the need for an integrated, web-based quality assurance system that facilitates evidence-based decision-making in order to attain educational accountability in the digital age. In order to automate data collection and reporting procedures, the study advises educational institutions to implement an online quality management information system

This study aims to synthesize empirical findings regarding the influence of accountability on local government financial management through a Systematic Literature Review (SLR) and a simple meta-analysis. A total of 10 primary studies (2020-2025) from various databases were analyzed. The results of the qualitative synthesis indicate a shift in research focus from compliance accountability to performance-based and digital accountability. Quantitatively, accountability was found to have a positive and significant influence on the quality of local financial management, mediated by variables such as transparency and internal control systems. The novelty of this study lies in the mapping of accountability and financial management indicators, as well as the identification of research trends leading to technology integration. These findings have important implications for the formulation of more effective and accountable local financial governance policies and results-oriented, which can ultimately improve the quality of public services and the sustainability of regional development. This is expected to improve the quality of public services and support the sustainability of regional development that is better, more transparent, and responsive to community needs.

This study aims to analyze the implementation of internal control in the receivables audit process and evaluate its effectiveness in minimizing the risk of bad debts in a health center environment. Receivables, especially those originating from health services to JKN participants and general patients, can cause problematic receivables if not managed effectively. This study uses a descriptive qualitative approach with data collection through observation, interviews and documentation review during the audit by a public accounting firm. The results of the study indicate that there are still weaknesses in the internal control structure such as suboptimal separation of duties, an unintegrated receivables information system and a weak bad debt reserve policy. In addition, late payments by third parties and poor patient administration knowledge are also external factors that influence the high risk of bad debts. Therefore, improving the internal control system, implementing information technology and strengthening coordination with the guarantor are very important to reduce the risk of bad debts and increase accountability for financial management in the health center environment.

Canine dwarfism is a growth disorder resulting from physiological dysfunction within the endocrine system, primarily due to growth hormone (GH) deficiency commonly caused by abnormal pituitary development. GH and Insulin-like Growth Factor 1 (IGF-1) play essential roles in regulating the growth of bones, muscles, skin, and internal organs through the hypothalamic–pituitary–liver axis. Under normal conditions, the hypothalamus controls GH secretion, which subsequently stimulates the liver to produce IGF-1 as the main mediator of growth. Genetic abnormalities such as LHX3 mutations can impair somatotroph cell differentiation and reduce GH production, ultimately leading to decreased IGF-1 levels. The deficiency of these hormones disrupts chondrocyte proliferation in the epiphyseal plates, decreases muscle protein synthesis, and negatively affects the development of tissues such as skin, hair, and reproductive organs. This study was conducted using a literature review method by searching scientific databases and selecting relevant publications addressing the physiological, clinical, and pathophysiological aspects of canine dwarfism. Literature analysis indicates that GH deficiency leads to clinical manifestations such as stunted body size, thin and easily shedding hair, dry and infection-prone skin, reduced muscle mass, metabolic disturbances, and delayed reproductive maturation. Diagnosis is established through clinical evaluation, IGF-1 measurement as an indicator of GH activity, and radiographic assessment of epiphyseal plate development. Overall, a comprehensive understanding of the relationship between physiological abnormalities and clinical signs is crucial for early detection and appropriate management of dwarfism, providing a strong scientific foundation for understanding the hormonal mechanisms disrupted in this condition.

This study examines the interplay between administrative ethics and bureaucratic decision-making within the governance landscape of Pulang Pisau Regency through a structured literature analysis. Anchored in the theoretical frameworks of Administrative Ethics Theory, Bureaucratic Decision-Making Theory, and Good Governance, this research synthesizes classical and contemporary scholarly works to identify the determinants, challenges, and institutional dynamics that influence ethical decision processes in local bureaucracy. The method employs a qualitative narrative literature review, involving systematic identification, screening, quality assessment, and thematic extraction of relevant academic sources published in the last two decades. Findings indicate that ethical norms, integrity, organizational culture, leadership morality, and institutional control mechanisms significantly shape the rationality, consistency, and legitimacy of bureaucratic decisions. Furthermore, the literature reveals that external pressures, conflict of interest, inadequate regulatory enforcement, and limited administrative capacity remain persistent barriers to the implementation of ethical governance in regional administrations. The study also highlights the essential role of participatory governance, digitalization, and internal accountability frameworks in strengthening ethical consistency across bureaucratic processes. These insights position administrative ethics as a crucial foundation for promoting transparency, fairness, and public trust in local government institutions. The paper concludes that strengthening administrative ethics requires integrated institutional reforms, long-term commitment, and the internalization of ethical values at both organizational and individual levels. The implications of this research extend to policy formulation, bureaucratic capacity-building, and future empirical studies on ethical governance in decentralized contexts.

This study aims to analyze the effectiveness of accounts receivable management using Bilyet Giro (BG) at PT YNT. The research focuses on administrative procedures such as invoice creation, amount verification, stamp duty application, internal approval, and the distribution of documents, including invoices, delivery orders, and transmittals. A qualitative approach was adopted with a case study method, and data was collected through in-depth interviews with finance division staff. The findings indicate that the BG-based receivables management system at PT YNT has been implemented with structured procedures. However, several challenges were identified, such as delays in document distribution and reliance on manual approval processes, which hinder the efficiency of the administration flow. The company has taken corrective actions, such as the implementation of digital archiving and improved interdepartmental coordination. These findings offer insights into the effectiveness of the current receivables management system and provide recommendations for further improvements. The research is expected to contribute to internal evaluations and enhance operational efficiency at PT YNT, improving the accuracy and reliability of the accounts receivable management and internal control systems.

Cash receipts represent one of the essential components for the hospitality industry. Hotels generate revenue primarily through room rentals, the use of available facilities, as well as the sale of food and beverages provided in their in-house restaurants. This study aims to understand how the internal control system is implemented in managing cash receipts and verifying invoices at Hotel XYZ. This research adopts a qualitative method with a descriptive analytical approach. The descriptive analysis in this study involves presenting data in the form of verbal descriptions, images, or graphics. Based on the analysis using the COSO framework, the results indicate that elements such as the control environment and control activities have been implemented effectively and optimally. However, the analysis also reveals that the risk assessment component within the cash receipt process has not yet been fully optimized, indicating a need for additional training and improvement in that area.

This study analyses the influence of village apparatus competence, internal control system and village fund accountability on minimizing the excess of budget calculation village fund. This study uses a descriptive quantitative approach based on primary and secondary data. Data collection techniques use questionnaires and literature. The population of this study was all village apparatuses of Bantan Tengah, Bengkalis sub-district, Bengkalis regency, Riau, totaling 27 people. The sampling technique uses saturated samples so that the number of samples is the same as the population. The data analysis technique uses multiple linear regressions with statistical tools like SPSS software. The study results show that village apparatus competence, internal control system, and village fund accountability positively and significantly affect minimizing the excess of budget calculation village fund. The results of this study can complement existing theories, provide novelty in excess of budget calculation village funds, and add new insights to the perspective of village fund management. Then, the results of this study can be a reference for the village government in minimizing the excess of budget calculation in village fund management.

Fraud is an unlawful act characterized by intentional misconduct, malicious intent, manipulation, concealment, and abuse of trust, deliberately committed by individuals or groups to gain personal benefits. Financial statement fraud can result from various factors such as weak internal control systems, financial pressures, and organizational culture. This study focuses on understanding the factors influencing the occurrence of financial statement fraud in rural banks (BPR) in Denpasar City. A total of 204 respondents from 22 BPRs were selected using purposive sampling. The study reveals that internal control systems do not have a significant effect on the tendency to commit financial statement fraud. However, financial pressure was found to have a positive and significant impact on the likelihood of financial statement fraud, suggesting that employees or management under financial strain may resort to fraudulent activities. On the other hand, organizational culture, characterized by ethical practices and strong values, showed a negative and significant effect, indicating that a strong ethical culture helps reduce fraudulent behavior in BPR

Good Corporate Governance (GCG) is a form of decision by placing the company to be more organized and structured, according on the principles of transparency, independence, responsibility, accountability, also fairness. This study goal to determine the effect of professionalism, internal control systems, also internal audits on the implementation of GCG. This study uses a quantitative research type. The population comprised of 156 individuals is the personnel of the Administration & Commercial Division, Engineering Division, and Operational Division at PT Angkasa Pura Indonesia, Supadio Airport Branch, which are involved in the implementation of GCG. Utilizing the Slovin formula and data collection techniques, the sampling technique is purposive and non-probability, with a total of 115 respondents receiving questionnaires. Validity, reliability, classical assumption tests, multiple linear regression analysis, t-test, also coefficient of determination were used in this study to facilitate data processing, assisted by IBM SPSS version 25. The study findings indicate that professionalism, internal control systems, also internal audits on the implementation of GCG. Partially, the professionalism has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.007 < 0.05, the internal control system has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.000 < 0.05, and internal audit has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.000 < 0.05.