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This research aims to analyze the goverance oversight mechanisms employed to enhance accountabillity at Pintu Air Credit Union, Kewapante Branch. A qualitative descriptive analysis approach was utilized, incorporating observation, interviews, and documentation as primary data collection techniques. The data sources comprised both primary and secondary data. The study involved five key informants: the Manager of Pintu Air Credit Union, Kewapante Branch, the supervisor, the Committee Chairperson, the Committee Vice-Chairperson, and the Account Officer. The findings reveal  that Pintu Air Credit Union, Kewapante Branch, has established a disciplined internal oversight andof  reporting system that promotes transparency while minimizing confilicts interest. Accountability is evidenced through comprhensive transactionaudits and robust internal control mechanisms. Responsibility in Pintu Air Credit Union, Kewapante Branch is seen in the obligations of each employee, especially in the inspection process affter collection to ensure that all transctions are recored correctly. The independence of both internal and external audits faclitates effective risk management. Fairness is evident in the organization’s open recruitment processes and equitable competency developments programs.

This study provides an in-depth analysis of the benefits of implementing a SAP-based Enterprise Resource Planning (ERP) system for end-users at PT XY, an Indonesian airport management company. A qualitative case study approach was applied through comprehensive in-depth interviews and direct observations of accounting division staff who actively utilize the SAP Financial Accounting (FI), Controlling (CO), and Materials Management (MM) modules as part of their daily operations. The findings demonstrate that SAP implementation significantly enhances work efficiency, data accuracy, and overall operational productivity across multiple business processes. The system facilitates seamless cross-departmental integration, reduces manual errors, accelerates financial reporting, and supports real-time, data-driven decision-making. Furthermore, SAP strengthens internal coordination by providing consistent, centralized, and easily accessible information to all relevant stakeholders. Key challenges identified include limited network access, server congestion during peak hours, and difficulties with remote connections when accessing the system outside the office environment. The company addressed these issues through regular user training, provision of secure Virtual Private Network (VPN) access, expansion of server capacity, and a strategic plan to migrate to cloud-based SAP S/4HANA to improve flexibility, scalability, and long-term system reliability. The findings not only enrich the literature on ERP adoption, with practical guidance for other organizations seeking to plan, implement, and evaluate ERP systems to meet their own business needs, including effective human resource planning and change management strategies.

The purpose of this investigation is to analyze the influence of digital transaction methods on the control mechanisms of cash revenue at the Grand Hyatt Bali Hotel. The study applies a qualitative descriptive design, where information is gathered through interviews, field observations, and the review of supporting documents, including transcripts of discussions. The findings reveal that digital payments at the Grand Hyatt Bali provide convenience to guests in conducting transactions such as transaction speed, recording accuracy, and ease in the verification process. However, the use of digital payments also has a negative impact where digital cash receipts are recorded in the accounts receivable section requiring many supporting documents making it appear less optimal and less functional and highly dependent on the availability and stability of the internet network connection. From an internal control perspective, digital payments help improve transparency and accuracy in cash recording processes. The risk of miscalculations or data manipulation is reduced because transaction evidence is readily available digitally, in the form of sales slips, system notifications, and account statements. The mechanism of internal supervision regarding cash inflows at Grand Hyatt Bali Hotel based on COSO consists of several components, namely the organizational climate, monitoring practices, hazard analysis, exchange of insights and knowledge, and supervision. Overall, the implementation of internal controls has been carried out by all staff, however, the implementation is still not optimal related to the collection of documents that are still late, this is caused by staff knowledge about the documents required when digital payments are still not executed according to the procedures outlined in the SOP.

This study aims to analyze the implementation of the imprest method in petty cash management to enhance the effectiveness of daily operations at the micro, small, and medium enterprise (MSME) Es Iso Lego, located in Rungkut Madya, Surabaya. The research is motivated by common issues among MSMEs that still apply simple petty cash systems without fixed balances, leading to inaccurate records and weak financial control. This study employed a descriptive qualitative approach using a case study method. Data were collected through direct interviews with the business owner, observation of daily operational activities, and documentation of purchase receipts and digital financial records. The findings reveal that the petty cash system at Es Iso Lego has not fully applied the imprest method principles, as the cash balance remains fluctuating and is not maintained consistently. Although each expenditure is supported by receipts, the recording process lacks systematic structure. The results imply that applying the imprest method is essential to improve efficiency, accountability, and internal control in MSME financial management. A fixed-balance petty cash system with proper documentation enables business owners to better monitor daily expenses and ensure financial transparency.

This study aimed to determine the influence of leadership style and the internal control system on the prevention of fraud in village fund management in Tana Duen Village, Kangae District, Sikka Regency. The research employed a quantitative analysis technique with data obtained from primary sources through the distribution of questionnaires. The population consisted of all village officials and community members in Tana Duen Village, Kangae District, Sikka Regency. The sampling technique used was saturated sampling, with a total sample of 40 respondents. Data were analyzed using multiple linear regression with IBM SPSS Statistics 26. The Result showed that leadership style had a significant effect on the prevention of fraud in village fund management. The internal control system also had a significant effect on fraud prevention efforts. Furthermore, the combination of leadership style and internal control system significantly influenced the prevention of fraud in village fund management.  

This study aimed to determine the influence of Accounting Information System on the quality of financial statements whit internal control as a moderating variable. This rescarch employed a quantitative descriptive method, whit data obtained through questionnaires and literatur riview. The findings indicate that the accounting information system variabel had a significan effect on the quality of financial statemens. Internal control also had a significan effect on the quality of financial statemens. Furthemore, the results showed that internal control moderated the relationship between accounting information system and the quality of financial statemens, meaning that internal control strengthened the effect of accounting information systems on the quality of financial statements. Accounting information system internal control together accounted for 89.9 percent of the variation in the quality of financial statements, while the remaining 10.1 percent was, influenced by other variables

In the automotive manufacturing industry, efficiency in quality control is a crucial factor to ensure consistent product quality. Conventional Quality Assurance (QA) processes using manual record-keeping often face challenges such as delayed reporting, human errors, and difficulty in tracking historical data. This study aims to design and implement a QA performance dashboard based on digital forms at PT Dharma Polimetal, Tbk, to enhance efficiency in production quality control. The research methodology includes direct field observation, collection of production and QA data, mapping of QA process flows, interactive dashboard interface design, and system trial implementation. The designed dashboard focuses on four main aspects: QA Incoming, QC Line, QC Gate, and Customer Handling, each containing measurable performance indicators and quality parameters. Initial implementation results indicate significant improvements in QA process monitoring, faster reporting of inspection results, and easier real-time data access for both production teams and management. The system enables early detection of potential quality issues, supports rapid decision-making, and facilitates internal and external audits. Moreover, the use of digital forms within the dashboard enhances data accuracy, minimizes human error, and creates structured historical records for long-term analysis. This study provides a tangible contribution to the digitalization of QA systems, strengthening sustainable quality control practices in the automotive industry, thereby ensuring consistent productivity and product quality.

The implementation of a system commonly known as Good Governance refers to the extent to which the government is able to meet the needs and expectations of society through its policies, programs, and actions. The application of Good Governance is not only related to the effectiveness of bureaucracy but also emphasizes principles of transparency, accountability, participation, and fairness in governance. This is crucial because it has a direct impact on improving the quality of public services, which is one of the key indicators of government success. However, achieving the goals of Good Governance is not an easy task, as in practice, there are various challenges and obstacles that must be addressed. One of the most common barriers is the weakness of internal control systems, which should serve as oversight of employee performance. In addition, there remains a shortage of employees with adequate competencies, as well as work environments that do not fully support the implementation of accountable behavior. These conditions can hinder the achievement of the expected standards of Good Governance. Therefore, deepening and internalizing accountable behavior among government employees is highly important. Accountable behavior is not only related to an individual’s responsibility for their tasks but also to the outcomes of their work, which directly affect the wider community. The findings of this study indicate that accountable behavior has been practiced by employees, yet its implementation must be carried out consistently and continuously. Strengthening accountable behavior is thus expected to enhance the assessment of Good Governance implementation, particularly in the Greater Jakarta (Jabodetabek) region, which is characterized by high levels of governmental complexity and public service demands.

This study is motivated by the downstream Teh Walini industry’s reliance on third-party logistics (3PL) services for product distribution, which restricts the company’s control over several key aspects, including logistics costs, delivery speed, routing efficiency, and product handling quality. The primary objective of this research is to analyze and compare distribution costs between outsourced logistics and self-managed delivery, and to evaluate the potential cost efficiency of an independently operated shipping system. A descriptive comparative quantitative method is employed, incorporating movement generation analysis, distribution spread mapping, and Vehicle Operating Cost (VOC) calculations to estimate the cost implications of self-shipping. Data were obtained through company documentation and analyzed using multiple linear regression involving six major distribution points. The results reveal that shipment volume significantly influences movement generation, with Waingapu, Makassar, and Padang identified as the dominant distribution destinations. The cost comparison analysis demonstrates that self-managed delivery is more cost-effective than third-party logistics services, making it a more viable long-term option. These findings suggest that transitioning to a self-delivery system could improve cost control and logistical efficiency for the company. However, this strategy should be implemented gradually, supported by regular updates on operational cost data and proactive management of external factors that could impact distribution performance. The study concludes by recommending broader coverage and the inclusion of additional relevant variables in future research to further validate and enhance decision-making related to distribution strategies. A well-informed shift toward internal logistics could ultimately contribute to greater competitiveness and sustainability in the company’s distribution operations

This research is motivated by problems arising from organizational performance caused by transformational leadership, internal control systems, and innovation. This study aims to determine the factors that influence organizational performance. The approach in this study uses quantitative. Data were obtained from employees of the Kertosono Community Health Center. The sampling technique used saturated sampling. The population in this study was all 62 employees of the Kertosono Community Health Center. The sample in this study was 62 employees who work at the Kertosono Community Health Center. The research method used was multiple linear regression analysis. The results of the partial test study indicate that the variables of transformational leadership, internal control systems, and innovation partially have a significant effect on organizational performance. Based on the results of the simultaneous test, it is known that the variables of transformational leadership, internal control systems, and innovation simultaneously have a significant effect on organizational performance. The results of this study are expected to be used as a reference for the Kertosono Community Health Center to always improve its transformational leadership style, strengthen its internal control system, and develop a culture of innovation that can affect organizational performance.

This study aims to gain an in-depth understanding of the implementation of bread product quality control in the Pastry Section of Harris Hotel & Conventions Bundaran Satelit Surabaya, covering four main aspects: raw materials, production process, storage, and presentation. Furthermore, this study focuses on understanding the Standard Operating Procedures (SOPs) for bread production operations and the level of implementation of these SOPs in daily work practices. The research method used is descriptive qualitative, with data collection techniques through direct field observation, interviews with pastry section staff, and documentation related to bread production activities. The results show that bread product quality control is carried out comprehensively. In the initial stage, raw material selection is carried out strictly to ensure quality, freshness, and food safety. The production process is carried out according to standard procedures, paying attention to equipment cleanliness, processing techniques, and timeliness, resulting in products that are consistent in taste and texture. The storage stage is also carried out hygienically with a system for arranging ingredients and finished products that pay attention to temperature, humidity, and cleanliness of the storage room. In the final stage, bread is served with good aesthetic standards while maintaining food safety aspects, thus adding value to the hotel guest experience. The bread production operational SOP has been systematically developed and serves as an important reference for all pastry section employees in carrying out their daily tasks. Employee compliance with the SOP is high, although challenges remain, such as limited trainee skills and delays in raw material supplies from suppliers. These challenges can usually be overcome through direct supervision, internal training, and good communication with material suppliers. Overall, the implementation of quality control and bread production SOPs at Harris Hotel & Conventions Bundaran Satelit Surabaya has been running smoothly and consistently.

This study aims to identify, assess, and control risks that arise in container loading and unloading activities at PT Dunia Express Transindo using the Enterprise Risk Management (ERM) approach. Container loading and unloading activities are complex and involve various parties, making them highly susceptible to risks, both from internal and external aspects. Risks that can occur include system disruptions, operational negligence, equipment damage, and environmental factors such as extreme weather that can affect the smoothness of the loading and unloading process. Therefore, the company needs to have a structured, comprehensive, and sustainable risk management system to maintain operational continuity. This research method refers to the COSO framework and the ISO 31000:2018 standard which focuses on the process of risk identification, assessment of likelihood and impact levels, and formulation of appropriate mitigation strategies. Data were obtained through interviews with management, field observations, and analysis of company documents. The results of the study indicate that the implementation of ERM is able to map risks more systematically, making it easier for the company to determine handling priorities. Several risks with a high probability and significant impact received special attention through the implementation of mitigation strategies such as improving information technology systems, routine employee training, and more scheduled equipment maintenance. These findings indicate that ERM implementation not only functions as a risk control tool but also plays a role in increasing operational efficiency, strengthening inter-departmental coordination, and minimizing potential losses that could disrupt company stability. Furthermore, ERM implementation makes a real contribution to increasing the competitiveness of companies in the logistics and stevedoring sector, especially in facing dynamic business challenges and external environmental uncertainty.

Accurate battery modeling is crucial for the development of battery-based energy storage systems, especially for real-time control and energy management applications. This study proposes a dynamic parameter modeling approach for LiFePO₄ batteries using a first-order Thevenin equivalent circuit model. Parameter estimation is performed to obtain the internal battery parameters based on the Thevenin model, and the parameter dynamics are derived using the Euler numerical method to represent battery behavior during charging and discharging processes. Model validation is conducted by comparing the predicted terminal voltage with actual measurements using root mean square error (RMSE) and mean absolute error (MAE) as evaluation metrics. The results show that the model accurately captures the battery dynamics, with an RMSE of 0.233 and an MAE of 0.047. Therefore, the proposed model is suitable for real-world applications that require accurate and dynamic estimation of internal battery parameters.

This study aims to analyze the financial performance of PT ABC Tbk during the period 2019–2023 using the Du Pont System as the primary analytical tool. The Du Pont System is widely recognized as a comprehensive method to evaluate a company’s overall performance by breaking down profitability into several key components: net profit margin, total asset turnover, return on investment (ROI), equity multiplier, and return on equity (ROE). The research employs a descriptive quantitative approach, with data sourced from secondary materials in the form of official financial statements published by the Indonesia Stock Exchange (IDX). A purposive sampling technique was applied to ensure the relevance and accuracy of the data analyzed. The findings reveal that the company’s financial performance throughout the five-year observation period has been less than optimal. Each of the main components of the Du Pont System showed average ratios that fell below the industry benchmark, indicating structural weaknesses in both profitability and efficiency. Specifically, the net profit margin and total asset turnover were constrained by high operational costs, while ROI and ROE were further pressured by volatility in foreign exchange rates. These inefficiencies highlight the vulnerability of the company’s financial structure to both internal management challenges and external macroeconomic factors. Based on the results, the study provides several strategic recommendations to improve financial performance. First, optimization of cost management is necessary to reduce operational inefficiencies that directly affect profit margins. Second, the implementation of foreign exchange risk mitigation strategies, such as hedging, is suggested to minimize the negative impacts of currency fluctuations. Finally, to strengthen revenue growth, the company is encouraged to adopt and expand digital marketing initiatives as a means of improving sales performance and market penetration. Overall, this study emphasizes the importance of integrating financial control with strategic innovation to ensure long-term sustainability and competitiveness in the pharmaceutical industry.

This study addresses the issue of inadequate financial reporting by Regional Government Organizations (Organisasi Perangkat Daerah/OPD) in Nganjuk, where financial statements are expected to meet user needs in fulfilling transparency and accountability requirements. The research investigates the influence of four key factors—accounting standards, information systems, internal controls, and the competence of human resources—on the quality of financial statements. Furthermore, it examines the moderating role of organizational commitment in strengthening or weakening the relationships between these factors and financial reporting quality. The study adopts a quantitative research design, with data collected through structured questionnaires distributed to 53 OPD offices, involving 212 randomly selected respondents. Data were analyzed using classical assumption tests to ensure validity and reliability, followed by Moderated Regression Analysis (MRA) employing SPSS software. The findings reveal that information systems, internal controls, and competent human resources have a significant positive effect on the quality of financial reports. In contrast, accounting standards show no significant direct impact. Moreover, organizational commitment plays a moderating role in enhancing the positive effects of information systems, internal controls, and human resource competence on report quality. However, it does not moderate the relationship between accounting standards and financial reporting quality. These results highlight the importance of both technical and human resource aspects in improving financial statement quality within OPDs. While adequate systems and controls are crucial, the study underscores that the presence of strong organizational commitment is a determining factor in maximizing their effectiveness. The research suggests that efforts to improve financial reporting should not only focus on compliance with standards but also on strengthening commitment, training, and the integration of information systems and internal control mechanisms

This study aims to analyze the application of accounting information systems in cash receipts and expenditures and assess their contribution to the effectiveness of internal control at the Sekoto Putro Showroom in Kediri. The research methodology employed is a qualitative approach, with data gathered through interviews, observations, and documentation. The findings reveal that the current accounting information system is still manual and lacks standard operating procedures (SOPs). The process of cash receipt and disbursement is managed by the finance department under the direct supervision of the owner, who also functions as the primary controller. The owner’s consent is required for all large transactions, and internal control is implemented informally through cash checks and transaction authorizations. However, there are notable weaknesses, including the absence of a clear separation of duties and a lack of a well-documented recording and authorization system. These weaknesses pose risks to the efficiency and reliability of financial management and internal control. Consequently, this study recommends the implementation of a computer-based accounting system, the creation of written SOPs, and a more defined separation of financial duties. Such changes are expected to enhance the effectiveness of internal control, improve operational efficiency, ensure more accurate record-keeping, and minimize the risk of financial losses in showroom cash management. By transitioning to a formalized and computerized system, the showroom can streamline its processes and safeguard its financial resources, ensuring long-term sustainability and growth. This research highlights the need for modernizing accounting practices to foster better financial governance and strengthen internal controls in small to medium-sized businesses.

This study aims to improve the performance of roadside supervision services for Baggage Towing Tractor (BTT) movements at Kualanamu International Airport, Deli Serdang. The research background is based on the high level of operational risk on the airside, which requires strict supervision of Ground Support Equipment (GSE) vehicles. The method used is descriptive qualitative with data collection techniques in the form of direct observation, semi-structured interviews, and field documentation. The results of the study indicate that violations of Standard Operating Procedures (SOP) such as excessive speeding, inappropriate lane use, and compliance with procedures are still common. The main causes include lack of training, weak monitoring systems, and low awareness of safety culture. From the results of the observation, it was found that supervision is still manual and not optimally supported by monitoring technology such as CCTV with a real-time integration system. In addition, the number of supervisory personnel is also not able to cover the entire service area of the road which is quite extensive, especially during peak operating hours. The lack of a firm reward and punishment system also contributes to the low discipline of BTT drivers. Interviews with several BTT operators showed that they have not received regular safety training, and most do not understand the importance of complying with established signs or markings. Therefore, it is recommended that airport authorities implement a monitoring system through the use of sensor-based technology and GPS tracking, as well as increase the intensity of occupational safety training. Furthermore, a dedicated unit should be established to continuously monitor GSE movements and integrate a digital reporting system to ensure prompt action on violations. Improving safety culture can also be achieved through internal campaigns and ongoing outreach.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting national economic growth, particularly through their contributions to job creation and the development of local potential. MSMEs serve as the backbone of inclusive economic development by reaching various segments of society. However, despite their strategic importance, MSMEs often face internal challenges, including the risk of fraud committed by employees. This study aims to examine the forms of fraud risk occurring within the MSME HJ.GUS BUSANA and analyze their impact on business operations. A qualitative descriptive approach was used, with data collected through direct interviews with the business owner. This method allowed for a contextual and in-depth understanding of the types of fraud experienced. The findings reveal two primary forms of employee fraud that pose a threat to operational efficiency and business sustainability. First, the excessive use of raw materials without the owner’s knowledge or approval, categorized as a high-risk behavior. Second, the use of business facilities such as equipment and working hours for personal purposes, categorized as a moderate-risk behavior. These practices lead to resource wastage, increased operational costs, and decreased productivity. The impact of such fraud is not only financial but can also erode trust within the workplace environment. Therefore, a more effective internal control system is essential, including proper monitoring of material usage and access to business resources. Additionally, instilling strong work ethics and a sense of responsibility among employees is crucial in building a positive organizational culture. Implementing these measures is key to ensuring that MSMEs can not only survive but also grow sustainably amidst the ever-changing business landscape. Strengthening internal supervision and ethical awareness can significantly reduce the risk of fraud, thereby enhancing the long-term resilience and performance of the enterprise.

Internal control plays a crucial role in supporting the achievement of an organization's goals. In general, internal control provides significant benefits in securing organizational assets, improving the reliability and accuracy of financial and operational information, and ensuring compliance with applicable policies, regulations, and laws. With effective internal control, an organization can protect its resources from the risk of misuse, fraud, or waste. This research is a quantitative study using multiple regression analysis. The population in this study was all 80 employees of the West Aceh Inspectorate. The number of samples used was calculated using the Slovin formula and random sampling technique, resulting in 45 people as research samples. The quantitative analysis in this study was conducted using the Statistical Product and Service Solution (SPSS) version 26 computer program, which allows for rapid analysis and produces more accurate output. The results of the study indicate that internal audit has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. In addition, the accounting information system also has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and better resource management. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and more effective and efficient resource management.

This study aims to synthesize the results of previous research on Good University Governance (GUG) and Higher Education Performance through Systematic Literature Review (SLR). This research using SLR presents quantitative data to determine the development of the issue of GUG and Higher Education Performance. There are several parameters used, namely journal sources, variable mapping, theory, type of university and research approach.  The results of this study show that there are 31 articles originating from accredited national and non-ranked national journals during the period 2020-2024. Topics related to internal audit, college performance, GUG, internal control, organizational commitment, and risk management.Agency Theory was the most widely used theory and the dominant use of quantitative methods in GUG and College Performance.Private Universities are the most widely researched universities on the issue of GUG and Higher Education Performance. This study contributes significantly to the map of previous research in a structured manner in the form of a list of independent, dependent, moderating, and mediating variables as determinants, consequences, and moderation-mediation so that through the relationship map, this study provides input for the topic of GUG and Higher Education Performance that still needs to be explored. This study has a limitation in that it is an interpretative study and therefore the findings are limited to i.