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This study aims to determine the role of information technology in public sector accounting in preventing fraud that occurs in public sector organizations. The research conducted was a literature review research based on articles appropriate to the research topic for further analysis. The result of this research is that there are fraud prevention methods which include technical strategies and preventive strategies. The technical strategy includes efforts to prevent fraud through the use of privacy officer services, IoT access, managing data access, establishing timely reporting, and controlling data in real time. The preventive strategy is in the form of developing a fraud detection system that is run using machine algorithms, data mining, and meta learning methods.

Tabular-based clinical risk prediction models are extensively applied in medical decision support systems; however, two major challenges often reduce their reliability: predictions that contradict basic clinical logic and poorly calibrated probability outputs that weaken threshold-based decision making. This study investigates explainable binary risk prediction using the processed Cleveland subset of the UCI Heart Disease dataset as a public clinical benchmark. A lightweight and CPU-efficient pipeline is proposed by employing an XGBoost classifier integrated with monotonic constraints on clinically relevant features, followed by probability calibration through post-hoc methods, including Platt scaling, temperature scaling, and isotonic regression on a separate validation set. Model performance is assessed in terms of discrimination capability using AUROC, AUPRC, F1-score, sensitivity, and specificity, while probability reliability is evaluated using ECE and Brier score metrics. A monotonicity audit is also conducted through counterfactual feature sweeps to measure violation rates. In addition, the model is applied for risk stratification into low-, medium-, and high-risk categories with corresponding event-rate reporting. The findings demonstrate that isotonic regression improves probability reliability without degrading discrimination performance. Furthermore, the monotonicity audit reveals no observed violations for constrained features. Overall, the integration of monotonic constraints and probability calibration produces more decision-ready risk estimates for threshold-based clinical decision support while maintaining transparency through SHAP-based analysis.

Livestock is a type of business that carries out activities of breeding or raising livestock. Companies engaged in the livestock sector have inventories or assets that are one of their characteristics, namely assets or livestock supplies, commonly referred to as biological inventories or assets. The accounting standard governing biological inventory or assets is Statement of Financial Accounting Standards 69 (PSAK 69) regarding Agriculture. The application of this accounting standard has many impacts on companies that apply it, but there are still many companies that do not apply this accounting standard and prefer to use the old accounting standards. This study aims to find out how the consequences or impacts arise from the implementation of PSAK 69 with the sample used is the company Widodo Makmur Perkasa Tbk as one of the companies that have implemented this accounting standard. The data used can be taken from the annual financial reports of the Company Widodo Makmur Perkasa Tbk on the website https://widomakmurperkasa.co.id for 2020 and 2021. The results received are in accordance with the results of research that has been carried out, one of which is the research conducted by Mohamad Dedi Junaedi in 2021 regarding "Biological Asset Accounting - Case Study of Pt. Seeds of Indonesia, namely the application of PSAK 69 has a significant impact on a company's financial reporting such as adding accounts and changes in the amount of current assets.

Presentation of financial statements is an accounting standard that will explain the components of a financial report, fair presentation, as well as the fundamental accounting concepts, disclosure policies, as well as the structure and content of financial reports. The characteristics in the presentation of financial statements are fair presentation and compliance with PSAK, maintaining business, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, and presentation consistency. There are several components of the financial statements presented, namely the statement of financial position, income statement, cash flow statement, statement of changes in equity, and notes to the financial statements. Corporate governance is a company's internal control system whose main objective is to manage significant risks to fulfil its business objectives through safeguarding company assets and increasing shareholder investment value in the long term. A company must also apply the principles of corporate governance, there are five principles that must be applied, namely the principle of transparency, the principle of accountability, the principle of responsibility, the principle of independence, and the principle of fairness.

The general reality that occurred in the budget realization and performance reporting system in Central Lombok Regency before E-Monev was put into practice was that the process was very slow, complicated, and very convoluted, not infrequently even very tiring. Reports that should be done in one day may take one week, two weeks or even one month. To expedite the reporting or monitoring process, Bureaucratic Reform (RB) efforts were made by developing online-based systems and applications called E-Monev. E-Monev is an instrument for monitoring, evaluating and controlling budget realization and performance which is used to collect data and information on monitoring results. This web-based application makes it very easy for employees to record budget realization and performance while in the office, such as filling in and changing work plans, filling out sub-activities, and there are other forms provided for reporting according to their respective duties and roles. What is expected from this web-based application is that employees can use the application as well as possible and can facilitate work and help company performance, especially in the field of Human Resources, to be faster, better and more practical.

Administrative financial education is an important component in the field of education to obtain educational facilities, including in Kober TK Islamic Center. Recording of acceptance and management of school financial administration at the Kober TK Islamic Center using handwriting or has not been computerized, which can result in a lot of bookkeeping, writing errors, and delays in financial reporting. In addition to the long recording process, data search also takes a long time, which can make it difficult for administrative staff to process acceptance and manage financial administration. Based on the problems in the Kober TK Islamic Center, it is necessary to build an information system that can assist in recording and managing financial administration. This information system creates using the MySQL database, the PHP (Hypertext Preprocessor) programming language, and Sublime Text for the text editor. the test server uses XAMPP, and the data used is obtained from Kober TK Islamic Center. The expected results of this final project are to assist employees in recording acceptance and managing financial administration efficiently. Then, for this project, it is hoped that it can also assist in the acceptance and management of financial administration in the Kober TK Islamic Center.

Transaction management at Hijab Nafisa used to be done manually, causing errors in record keeping and periodic inventory checks, resulting in inefficient service. The author designed an information system using PHP as the programming language and MySQL as the database. This paper described the analysis and design of a store management information system (point of sales) that has successfully facilitated the transaction process and inventory checks. After that, a system test was carried out and compared with the old method of manual and ineffective information transaction processes, resulting in a proposed system that facilitated the transaction process and inventory checks. Additionally, there was also ease in data reporting that could be printed out for easy reading.  

This community service activity aims to assist partners in increasing the understanding of educators and education personnel of the Merdeka Belajar Curriculum and the Mover School Program. The method of implementing the service is in the form of educational activities in the form of counseling which was carried out on February 5-17, 2023 with an activity workflow of four stages, namely: planning stage, implementation stage, evaluation stage, and reporting stage. This activity has been completed by meeting the predetermined achievement targets. These achievements can be seen from the enthusiasm of the participants in participating in counseling activities and being active in question and answer activities and discussions. In reviewing the evaluation of activities, the implementation team considered that the implementation of this service activity could not be separated from the maximum support from partners through the preparation of facilities during the event and the enthusiasm of participants in participating in counseling activities. The inhibiting factors of the activity include: time constraints, participant attendance that is not optimal, and the remote location of partners, far from the city and in an internet blind spot.

The trust of the congregation in the mosque management is greatly influenced by the quality of a transparent and accountable management system. Manual recording systems that are still widely used are often less effective in providing accurate, fast, and easily accessible data, especially related to cash flow information and mosque activity programs. This condition can cause unclear information that has an impact on the low active participation of pilgrims. This research offers a solution in the form of building a website-based mosque administration system that is adaptive and easy to use. System development is carried out through the stages of needs analysis, feature design, application implementation, and functional testing. The system built provides several main services, including managing worship schedules, recording income and expenditure in a structured manner, and reporting mosque activities in detail and real-time. Through the web platform, financial information and activity programs can be accessed more openly, thereby increasing transparency and accountability in mosque management. The results of the development show that this system is able to simplify the administrative process, speed up the presentation of information, and support the supervision of funds by pilgrims and administrators. Thus, a website-based administration system can be an effective solution to increase the trust of worshippers and encourage more active participation in mosque activities.

The development of technology today has become something that is universal and can be used in various human lives. One of them is in business. In today's era, it is undeniable that a computer is a component that must be owned by a company in running its business, in order to assist in processing data and help improve the quality of work and quality in service. In this case, Toko Maju Jaya is used as a place of research, because in this place the system that is carried out is still manual and has not been managed properly, so errors often occur in making reports and in processing stock items. The purpose of this study is to provide convenience during the processing of sales, purchase transactions, goods data, supplier data and customer data, minimizing errors in recording. The research method used in this research is using the R&D (Research and Development) method. This method is used to produce a certain product that is analytical and can be tested for effectiveness so that it can be used in the wider community. In designing the system the tools used are Flowcharts, Entity Relationship Diagrams and Context Diagrams, while for data collection using observations, interviews, and literature studies. The database application development tool uses MySQL and the programming language uses Visual Basic 6.0. With this information system transaction data processing can be done computerized so as to reduce errors in reporting.

The development of technology today has become something that is universal and can be used in various human lives. One of them is in business. In today's era, it is undeniable that a computer is a component that must be owned by a company in running its business, in order to assist in processing data and help improve the quality of work and quality in service. In this case, Toko Maju Jaya is used as a place of research, because in this place the system that is carried out is still manual and has not been managed properly, so errors often occur in making reports and in processing stock items. The purpose of this study is to provide convenience during the processing of sales, purchase transactions, goods data, supplier data and customer data, minimizing errors in recording. The research method used in this research is using the R&D (Research and Development) method. This method is used to produce a certain product that is analytical and can be tested for effectiveness so that it can be used in the wider community. In designing the system the tools used are Flowcharts, Entity Relationship Diagrams and Context Diagrams, while for data collection using observations, interviews, and literature studies. The database application development tool uses MySQL and the programming language uses Visual Basic 6.0. With this information system transaction data processing can be done computerized so as to reduce errors in reporting.

This service is carried out at junior high/equivalent level schools in Lhokseumawe City. Based on the results of initial observations through interviews, it was found that virtual practicum activities are still rarely carried out in a number of schools in Lhokseumawe City. To provide a learning space outside the classroom, virtual practicum is a learning solution when students need knowledge outside of learning hours. This service is carried out in depth towards a situation or condition in a systematic way starting from making observations, collecting data, analyzing information and reporting results. The results of the dedication were obtained through a closed questionnaire which was used to find out things that support the implementation of virtual practicum. From the results of the questionnaire, it was found that the implementation of learning through virtual practicum books was very effective, this can be seen from the final practicum report, students obtained a score of 100%, which means students understand the use virtual books and able to make the final practicum report perfectly

The limitations of recording inventory of goods at Perumda BPR Bank Cirebon are still manual. This causes a relatively long inventory reporting time and the possibility of data errors. For this reason, an inventory web application can help manage inventory inventory at Perumda Bank Cirebon. Designing a web-based inventory information system is the purpose of this research at Perumda BPR Bank Cirebon. The method used includes going through the stages of analysis, design, execution, interviews, and observation. By using the PHP programming language and MySql database, this information system was created. The finding of this study is an inventory management information system that can facilitate agencies and companies in recording company inventories and minimizing the possibility of data errors

Effectiveness is a measurement in the sense of achieving predetermined goals. Management Control System is a collection of elements that are interconnected and interact in one unit to carry out a process of achieving a main goal. Salary is part of the largest compensation provided by the agency as remuneration for its workforce. The East Medan Sub-District Office located in the Medan area, North Sumatra is one of the government agencies that functions as a community service. The research that the author conducted aims to analyze the Effectiveness of the Management Control System for Employee and Non-Employee Payrolls at the East Medan Sub-District Office. This study uses qualitative research methods that are descriptive and tend to use analysis. The data collection stage is carried out through interviews, literature studies, and there is also an addition from searching on the website. The types of data used in this study are Primary and Secondary Data. In this study, the authors analyze the existing data using a Data Processing Application (Software NVivo 11 Plus), which can be proven by a Model (Brainware Analysis). Based on the analysis carried out, it was concluded that the cause of the delay in the effectiveness of the management control system on the payroll of employees and non-employees at the East Medan Sub-district Office, namely due to lack of supervision, as well as the unequal time of payroll. Meanwhile, the obstacles that hinder the effectiveness of the management control system on employee payroll are the Delay in Reporting Periodic Salary Increases/ Promotions, and the efforts made in the various problems faced, namely reporting employee salaries or ASN (State Civil Apparatus), and updating employment data, so that they become better and more effective.

The purpose of this research is to examine the output of management accounting where managers of each division will make decisions in the future to evaluate the company's financial performance in PT. RRK . Research data is primary data obtained from interviews with the finance & accounting division and direct observation at the company. The research method uses a qualitative descriptive method. Based on the results of the analysis obtained, namely the management of PT. RRK  through the finance & accounting manager has implemented management accounting in its business activities by making decisions based on financial reporting both from raw material shopping activities, sales recap to accounts payable. However, in terms of evaluation, PT. RRK  cannot be said to be maximized because the scope is only as far as the financial perspective which should also be able to cover other perspectives if the evaluation system uses BSC (Balanced Score Card).  

The integrated investment and licensing agency office is a technical organization for licensing and non-licensing services in South Sulawesi Province which was formed based on Bulukumba Regency regional regulations. This is done as a follow-up to improve the smooth running of general tasks in the field of licensing and more successful implementation of public services in practice. The One-Stop Investment and Licensing Agency or in short BPMPT BIMA CITY is a combination of the capital investment agency and the integrated licensing service office which was established in 2016. Reporting from the website www.lapor.go.id that there are unqualified services at the Bima City One-Stop Investment and Integrated Service Office related to managing trade business licenses, namely the length of the process of completing a Trade Business License (SIUP) for more than 2 months, even though the completion time is only 14 working days. In addition, it was reported from the website http://dpmptsp.pemkomedan.go.id that there are still those who take care of their trade business licenses through brokers or service bureaus, which means that it is difficult to take care of trade business licenses at the DPMPTSP of Bima City

This study aims to analyze the effect of recording, reporting and monitoring on public sector performance, and analyze the dominant influence between recording, reporting and monitoring on public sector performance. This type of research is quantitative which is designed to answer the problems that have been formulated and the objectives to be achieved as well as to test hypotheses. The population is all employees of the Wajo District Education Office. The sample size was selected using purposive, namely the employees of the financial management division who were determined as many as 97 respondents. Data analysis used descriptive analysis and multiple linear regression analysis. The results of the study found that recording had a significant effect on public sector performance. This shows that the apparatus in the financial management section of the Wajo District Education Office has carried out budget records in accordance with the applicable mechanism, starting from recording income, spending and proposed changes to the budget, which have contributed to improving the performance of the public sector. Reporting has a significant effect on the performance of the public sector. This means that officials in the financial management section of the Wajo District Education Office have made reports on the budget based on realization, balance sheet, operations, cash flow and equity on the budget in a transparent manner towards improving public sector performance. Supervision has a significant effect on the performance of the public sector. This shows that the financial management section of the Wajo District Education Office carries out monitoring activities of budget allocations in the form of transfers, financing and changes in balances over the budget contributing to improving public sector performance. Reporting is the dominant variable that has a significant effect on the performance of the public sector. This means that reporting activities carried out by officials in the financial management section of the Wajo District Education Office determine the achievement of public sector performance based on input, process, output, outcome, benefit and impact.

Transformational leadership performance occurs when leaders broaden and enhance the interests of employees, when they raise awareness and acceptance of the goals and mission of the group, and when they mobilize their employees to look beyond their own self-interest of either the group or the individual. Transformational leaders achieve this result in one or more ways. Employee performance is the ability of an organization to achieve its goals through productive and effective employees. Employee performance covers various aspects, including productivity, quality of work, attendance, creativity, and contribution to organizational goals. This Systematic Review is prepared based on Preferred Reporting Items for Systematic Reviews, full text articles and uses English and Indonesian. The keywords used in the search for articles are “Transformational Leadership” AND “Performance”. Analysis of the 13 articles explains that transformational leadership has benefits and effectiveness on employee performance. Based on the results of available literature, it can be concluded that transformational leadership style has a positive influence on employee performance. kind to employees. This can increase employee confidence, commitment, and involvement in achieving organizational goals. In addition, transformational leaders also have the ability to develop employee potential and strengthen the working relationship between employees and leaders.

One aspect that is very important in the management of educational institutions (schools) is the financial aspect. School financial management must be carried out properly starting from planning, implementing, monitoring, evaluating, and reporting. This article discusses school financial management, in this case, the management of school operational assistance funds. These funds are a source of school funds that need to be managed transparently, accountably, effectively, and efficiently.

Sustainability reports are useful for disclosing the company's performance on economic, environmental and social aspects, as well as the company's efforts to become a company that is accountable to all company stakeholders in general and also to society in a broad context. The report describes all business activities carried out for reporting responsibility to parties who need information as a form of transparency on activities carried out by the company. This study aims to find out the quality of disclosure of sustainability reports on companies in Indonesia and the effect of company size on the quality of disclosure of sustainability reports. This research uses companies listed on the Indonesia Stock Exchange in 2021. The samples to be taken are 38 companies that meet the predetermined criteria. To measure the level of quality of disclosure of sustainability reports, researchers use the disclosure index method, using a scale of 0 to 3 of the standard disclosures set by the Global Reporting Initiative (GRI). The results of the study show that the level of quality of sustainability report disclosure is at the lowest level of assessment with the Bronze predicate in the disclosure of sustainability reports