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The increasing vulnerabilities of modern enterprise network security systems highlight the necessity of adopting a more comprehensive and adaptive security approach than traditional VPN infrastructures. This study explores the design and implementation of Zero Trust Network Access (ZTNA) using the Cloudflare platform at PT FHI, focusing on addressing the weaknesses caused by uncontrolled remote access and legacy security models. The research adopts an experimental methodology based on the Network Development Life Cycle (NDLC), which includes systematic phases such as needs analysis, architectural design, system implementation, testing, and performance evaluation. Data were collected through structured interviews with IT managers and security specialists, direct observation of network logs, and comprehensive testing involving three different categories of end users. The findings demonstrate significant improvements in role-based access control, granular authentication, and the elimination of unrestricted access to internal resources. Additionally, real-time monitoring and alerting features available through the Cloudflare dashboard enhance visibility and responsiveness to potential threats. The implemented system successfully applies the “never trust, always verify” principle by blocking unauthorized access attempts, enforcing continuous validation, and producing detailed audit logs. Performance evaluation results confirm stable connections, acceptable latency for critical business applications, and an overall improvement in network security posture while maintaining operational productivity across departments..

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.

This study aims to empirically examine the influence of the Internal Control System (SPI), Regional Financial Accounting System (SAKD), Government Accounting Standards (SAP), and Transparency on the quality of financial statements in the Regional Government of Purbalingga Regency. The problem of the quality of financial statements is still an important issue in regional financial management, because quality financial reports not only function as a form of accountability to the public, but also as a basis for strategic decision-making for local governments. The research method uses a quantitative approach with questionnaire instruments distributed to 61 respondents, consisting of local government officials involved in the process of preparing financial statements and have met the research criteria. Data analysis was carried out using the inner model and outer model approaches, which resulted in an R-square value of 0.743 for the financial report quality variable. This value shows that the independent variables in this study were able to explain 74.3% of the variation in the quality of financial statements, while the rest was influenced by other factors outside the research model. The results of the analysis show that the SAKD and Transparency variables have a significant influence on the quality of local government financial statements. This confirms that a good financial accounting system and transparency in public budget management are the main factors that can improve the reliability, relevance, and accountability of financial statements. On the other hand, the SPI and SAP variables did not have a significant effect, which shows that the implementation of both still needs evaluation and improvement in order to make a real contribution to the quality of financial statements.

This study aims to analyze the impact of internal control systems and service quality on accountability and work culture at LP3I Banda Aceh. Specifically, it investigates how internal control systems influence accountability and work culture, as well as the effect of service quality on both accountability and work culture. Additionally, the research explores the role of work culture as a moderating variable in the relationship between internal control systems, service quality, and accountability. The study involves two exogenous variables, namely internal control systems and service quality, and one endogenous variable, accountability. Work culture is treated as a moderating variable. The research population includes employees and lecturers at LP3I Banda Aceh, with a total of 53 respondents in the sample. The analysis was conducted using Structural Equation Modeling (SEM) with PLS 3.0 software. The findings reveal that both internal control systems and service quality partially affect accountability and work culture. More specifically, internal control systems have a positive effect on accountability, indicating that effective internal controls contribute to higher levels of accountability within the institution. Likewise, service quality also influences accountability, suggesting that improving the quality of services leads to better accountability outcomes. Furthermore, work culture is shown to have a significant impact on accountability, reinforcing the idea that a positive work culture fosters higher levels of accountability. Importantly, the study demonstrates that work culture acts as a moderating variable, enhancing the relationship between internal control systems, service quality, and accountability. This indicates that a strong work culture can amplify the positive effects of internal control systems and service quality on accountability, contributing to the overall effectiveness of the institution.

This community service initiative aims to educate and assist in the implementation of an Internal Control System ICS at Minimarket Malika as a strategic effort to safeguard assets and enhance operational effectiveness and efficiency. The ICS applied includes a systematic recording process for inventory, purchase prices, and selling prices. These records are intended to ensure that all transactions are properly documented and accountable.Internal evaluations are conducted regularly through annual stock-taking activities, which involve verifying and matching inventory data recorded in the system with the actual physical stock in the store or warehouse. This activity serves as a critical benchmark for assessing business stability, the accuracy of inventory records, and the overall effectiveness of inventory management. Any transactional errors identified during sales operations are corrected immediately in real-time to prevent error accumulation and potential financial losses. The role of management is essential, particularly in maintaining business continuity through improved service quality and the timely fulfillment of customer needs. In response to intense competition and dynamic market changes, Minimarket Malika adopts adaptive strategies such as price adjustments, excellent customer service, and a broader product assortment to meet diverse consumer demands. To prevent fraud, the minimarket has installed CCTV cameras at strategic locations and provides training for employees on how to detect counterfeit money and suspicious behavior. The ICS also supports risk management in inventory by monitoring the movement of goods in real-time, allowing management to make accurate decisions about which products need to be stocked in accordance with current consumer demand trends.Through the consistent and comprehensive application of an internal control system, Minimarket Malika is expected to improve its competitiveness while maintaining the integrity and sustainability of its business operations amid ongoing economic challenges. Furthermore, this approach serves as a practical model for other small and medium enterprises (SMEs) aiming to strengthen their internal governance and adapt to an increasingly complex retail environment.

This study aims to analyze the influence of the lifestyle of credit relationship managers (RMs) and the potential for fraud on the occurrence of non-performing loans in the banking sector. Relationship managers are the spearheads of credit distribution, interacting directly with customers, so their behavior, lifestyle, and integrity have a significant impact on the quality of a bank's credit portfolio. This study uses a qualitative descriptive method with a systematic literature review approach, reviewing various recent studies related to bank employee lifestyles, factors driving fraud, and their correlation with non-performing loans. The results indicate that a consumptive lifestyle disproportionate to income can increase the risk of fraudulent behavior, such as manipulation of credit analysis or collusion with customers, which ultimately results in an increase in non-performing loans. Furthermore, weak internal control systems, pressure to achieve credit targets, and moral hazard exacerbate this risk. A lifestyle that prioritizes social symbols and self-image can also encourage employees to engage in deviant behavior to maintain this lifestyle. Several studies have shown that RMs trapped in a hedonistic lifestyle are more vulnerable to conflicts of interest and violations of professional ethics. Meanwhile, the potential for fraud in banking practices is also influenced by employees' weak personal financial literacy, as well as limited training in risk management and ongoing work ethics. In an organizational context, a work culture oriented toward achieving targets without regard for the quality of credit analysis has the potential to create a work climate that is permissive of irregularities. This study recommends strengthening a culture of integrity through the establishment of a firm code of ethics, technology-based supervision (such as an AI-based fraud detection system), and regular training on a healthy financial lifestyle and risk management for RMs.

This study aims to determine the influence of factors in the fraud hexagon theory on the potential for fraud, which is described through the variables of compensation suitability, competence, organizational culture, effectiveness of internal control systems, and leadership style. Fraud hexagon theory is a development of the fraud triangle and fraud diamond theories, which emphasize six main elements that cause fraud, namely pressure, opportunity, rationalization, capability, arrogance, and collusion. This theory is relevant to describe various internal factors that can encourage fraudulent behavior, especially in the public sector. This study uses a quantitative approach with multiple linear regression analysis methods and is processed using SPSS software version 30. The population in this study are apparatus or village employees who work throughout the Mojoroto District, Kediri City. The sampling technique uses a purposive sampling method, with predetermined criteria. The selection process resulted in 42 respondents, consisting of the Village Head, Village Secretary, and Village Treasurer, who play important roles in administrative and financial management at the village level. Data were collected through closed-ended questionnaires distributed directly to respondents and analyzed to determine the relationship between the independent and dependent variables. The analysis results showed that partially, only the effectiveness of the internal control system and leadership style significantly influenced the potential for fraud. This indicates that strengthening the internal control system and transparent and accountable leadership can minimize fraudulent activities. Meanwhile, the variables of compensation suitability, competence, organizational culture, and unethical behavior did not show significant effects individually. However, simultaneously, all of these variables were proven to significantly influence the potential for fraud. Thus, fraud prevention must be carried out holistically by considering all aspects contained in the fraud hexagon theory.

This study aims to explore and analyze the implementation of internal control mechanisms within Ministries/Agencies that received a disclaimer opinion on their audited financial statements. It also examines the form of financial transparency applied by these institutions in the preparation of their financial reports. The research focuses on the role of government internal audits in two institutions: the Ministry of Marine Affairs and Fisheries and the Indonesian Maritime Security Agency (BAKAMLA), utilizing a qualitative literature synthesis approach. The research method employs a descriptive qualitative design. Based on the findings, it is concluded that the lack of supervision by internal auditors and the Supreme Audit Agency (BPK) over these two institutions stems from several factors: limited competence and capacity of internal auditors, weak internal control systems and structures, lack of auditor independence, and inadequate routine monitoring and evaluation. Furthermore, in preparing financial reports, Ministries and Agencies are required to adopt financial transparency practices by preparing financial statements in accordance with Government Accounting Standards (SAP), disclosing complete notes to financial statements, and utilizing transparent and integrated financial applications.

Engine overheating is a critical condition that can cause damage to internal components, reduce operational efficiency, and lead to overall system failure. The absence of an automatic protection system is one of the primary factors contributing to damage. This study aims to design and test a temperature sensor-based safety device that can automatically cut off the engine's working system when the temperature exceeds the safe limit. The method used is descriptive statistical analysis to evaluate the effect of independent variables (operational time duration and workload) on the dependent variable (coolant temperature). The system was tested through water heating simulation using an electric heater and controlled by an Arduino Nano microcontroller, a MAX6675 temperature sensor. Testing was carried out with variations in power load (150, 300, 450, 600, and 750 Watts) and operational duration (20, 40, and 60 minutes). Temperature data were collected and analyzed using ANOVA to determine the effect of load and time on temperature increase. The results showed that the temperature increased significantly with increasing power load, with temperatures approaching 100°C at loads ≥450 Watts in less than 20 minutes. The load variable shows a significant effect on temperature (p < 0.05), while the duration of time shows a nonlinear but not statistically significant upward trend. The safety device is proven to be able to automatically disconnect the system when the temperature reaches the specified maximum limit, thus effectively preventing engine damage due to overheating.

Bank reconciliation is one of the crucial internal control procedures in maintaining the accuracy of a company's financial statements. This study aims to analyze the role of bank reconciliation in improving the accuracy of PT Adhibaladika Agung's financial statements. The research method used is a descriptive qualitative approach with observation methods conducted during an internship in the accounting and finance division. The internship was conducted over a period of 5 months, from January 20, 2025, to June 20, 2025. In the reconciliation process, the main focus of this study was on cash transactions involving settlements from Electronic Data Capture (EDC), which were then matched with the Operational Report (OPR), summarized, and entered into Microsoft Excel. The results of the study indicate that bank reconciliation plays a very important role in identifying discrepancies between company records and bank statements, ensuring the completeness of transaction records, and enhancing the reliability of financial information. A systematic and regular reconciliation process can reduce the risk of recording errors, aid in the early detection of potential fraud, and improve transparency in financial reporting. This study provides practical contributions to PT Adhibaladika Agung in optimizing the bank reconciliation process as part of an effective internal control system.

Airport security is a vital component in maintaining the stability of air transportation systems. Although scanning technologies and access control systems have significantly advanced, the potential threat posed by internal actors remains an unresolved vulnerability. This study aims to examine the feasibility of integrating artificial intelligence (AI) technologies to detect threat intentions through gesture and body temperature analysis, with a specific focus on the apron zone a highly vulnerable area of the airport. Utilizing a hypothetical scenario based on the Red Team method, this study maps potential breach pathways conducted by individuals with authorized access. The findings suggest that the integration of computer vision, thermal imaging, and behavioral profiling has the potential to identify anomalous behaviors indicative of malicious intent. This research highlights the importance of combining technological approaches with human-centered security strategies to develop a more adaptive and accurate predictive security system.

This study investigates the factors influencing accountability in the management of village funds by local governments in Kangkung District, Kendal Regency. The research is driven by the growing number of village fund mismanagement cases in Indonesia, highlighting the urgent need for improved governance. Key variables examined in this study include the use of the siskeudes application, staff competence, transparency, internal control systems, local wisdom, and organizational commitment. A quantitative approach was employed, with data gathered through questionnaires distributed to 63 respondents comprising village officials, BPD members, and community representatives. The results are expected to provide both theoretical contributions to the field of public sector accounting and practical insights for village governments to enhance financial accountability and transparency. Ultimately, the study aims to support the development of sustainable and participatory village governance.

This study aims to analyze how the elements of the Fraud Triangle, namely pressure, opportunity, and rationalization, influence the occurrence of financial statement fraud. Using a qualitative method with a descriptive approach and secondary data sources from relevant literature published in 2020–2025, this study examines various previous research findings related to the application of the Fraud Triangle theory in the industrial sector in Indonesia and internationally. The study results indicate that pressure, especially in the form of high financial targets and external pressure, is the dominant factor that triggers management to manipulate reports. Meanwhile, opportunity does not always have a significant impact on fraud due to the presence of effective internal control systems and external supervision. Rationalization has been proven to also drive fraudulent actions through moral justification by the perpetrators. This study concludes that the Fraud Triangle remains a relevant conceptual framework in understanding and detecting potential financial statement fraud, as well as providing implications for improving corporate governance and control systems.  

This article discusses the four-month internship experience at PT Pos Indonesia Regional V Surabaya, specifically in the Finance and Accounting section, with a focus on evaluating the effectiveness of using the SAP S/4HANA system in recording financial transactions. The research used a descriptive qualitative approach with a literature study method that was analyzed thematically. The results showed that SAP supports real-time transaction recording, is integrated between modules, has an adequate audit trail, and increases HR competence in terms of accuracy and work efficiency. The conclusion shows that the SAP system has proven effective in supporting operational efficiency and internal control of the company, while providing practical experience and important learning for students in facing the digital and integrated world of work.

This study examines the influence of leverage, profitability, and capital structure on earnings management in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Earnings management has become a central issue in financial reporting, as it reflects managerial discretion in presenting financial information that may not fully align with the company’s actual economic condition. Understanding the determinants of earnings management is therefore essential to enhance transparency, credibility, and stakeholder trust in corporate financial reports. The research employed a quantitative approach using multiple linear regression analysis, with data processed through SPSS version 25. The sample consisted of 104 company-year observations, which were selected using purposive sampling techniques and subsequently refined through outlier testing to ensure data validity and reliability. The independent variables analyzed were leverage, profitability, and capital structure, while earnings management served as the dependent variable. The empirical findings demonstrate that leverage and profitability exert a significant influence on earnings management practices. Specifically, companies with higher leverage tend to engage in earnings management as a mechanism to meet financial obligations and reduce the risk of violating debt covenants. Similarly, higher profitability motivates managers to manipulate earnings in order to sustain investor confidence and maintain a favorable corporate image. In contrast, capital structure is found to have no significant effect on earnings management, indicating that financing decisions between debt and equity may not directly influence managerial behavior in financial reporting. These results highlight the importance of monitoring leverage and profitability indicators as potential predictors of earnings management. For corporate management, the findings suggest the need to implement stronger internal control systems and uphold ethical financial practices. For investors and regulators, the study provides useful insights into assessing company performance beyond reported earnings, thereby supporting more informed decision-making and promoting the integrity of capital markets.

Late payment of accounts receivable is a serious challenge that can disrupt the stability of the company's cash flow and financial performance. This study aims to evaluate the role of risk management in minimizing late payment of accounts receivable at PT Alam Mulya, a logistics company in Surabaya. The research method used is descriptive qualitative with a case study approach, through direct observation, interviews, and documentation during the five-month internship period. The results showed that the company has implemented risk management principles, such as customer identification, setting credit limits, monitoring maturity, and implementing active collection. However, the implementation has not been thorough and consistent, especially in the aspects of using digital systems, documenting credit policies, and applying sanctions for late payments. It was also found that decision interventions based on personal relationships hindered the effectiveness of risk control. This study recommends the implementation of an integrated digital system, the establishment of a written credit policy, and staff training related to risk management and collection. By strengthening comprehensive risk management, the company is expected to improve the efficiency of receivables management and maintain optimal cash flow sustainability.

This research aims to examine and describe the implementation of a digital-based Cost of Revenue recording system at PT Alam Mulya as a logistics service company. Amid the rapid development of information technology, digital-based financial recording systems have become a strategic solution for enhancing efficiency, accuracy, and transparency in financial reporting. This study employs a qualitative descriptive approach, utilizing data collection techniques through literature review, direct observation, and interviews with parties involved in the company's financial recording process. The research findings indicate that the use of the Shortcut-AM application can accelerate the real-time recording of direct costs, reduce the risk of recording errors, and facilitate internal monitoring and audits. However, the effectiveness of the system still faces several challenges, such as delays in collecting supporting documents, account classification errors, and discrepancies between account mutation data and internal records. These challenges highlight the importance of cross-divisional coordination, ongoing technical training, and strengthening internal controls to ensure the system operates optimally. Thus, the digital-based recording system not only enhances operational efficiency but also serves as an essential foundation for maintaining the integrity and accountability of the company's financial reports.

Corruption is a serious issue that can hinder development and undermine good governance. This article discusses various anti-corruption prevention efforts implemented at the Office of the Regional Financial and Asset Management Agency (BPKAD) in Kotabumi, North Lampung. This study uses a descriptive qualitative approach, with data collected through interviews, observations, and document analysis. The findings indicate that BPKAD has adopted several preventive strategies, including increased transparency in budget management, the implementation of internal control systems, and ethics and integrity training for employees. Additionally, the use of information technology has been utilized to minimize the potential for irregularities. The main challenges in these efforts include resistance to change and a lack of awareness among some officials about the importance of anti-corruption culture. Therefore, stronger commitment from all organizational elements and support from external parties are needed to create a clean and accountable work environment.

This study aims to analyze the cash disbursement accounting system for building maintenance at PT Bernofarm Pharmaceutical Company, a national pharmaceutical firm that has implemented an Enterprise Resource Planning (ERP) system. The primary issue addressed is the effectiveness of internal control mechanisms in handling cash disbursements, particularly cash transactions that are susceptible to errors and fraud. A qualitative descriptive case-study approach was adopted, using the COSO Framework—including control environment, risk assessment, control activities, information & communication, and monitoring. Data were collected through direct observation, interviews, and internal document analysis. Findings indicate that PT Bernofarm has implemented segregation of duties, tiered authorizations, and effective use of ERP for recording and disbursing funds. Nonetheless, weaknesses were found regarding the timely submission of cash transaction receipts and delays in physical document reporting, which affect data accuracy. Consequently, strengthened reporting procedures and a more comprehensive digital archiving system are recommended. This research offers practical contributions to reinforcing digital-based cash disbursement accounting systems and highlights the importance of adaptive internal control in the context of cash transactions.

This study uses a qualitative descriptive approach that aims to systematically describe the procedure for purchasing raw materials on credit at PT Bernofarm Pharmaceutical Company. The study focuses on various stages of purchasing, coordination between related departments (such as PPIC, purchasing, QC, warehouse, and accounting), and the use of documents and recording tools such as Microsoft Excel and ERP systems. This study is motivated by the importance of implementing standard purchasing procedures to ensure smooth production processes, accuracy of debt recording, and quality of raw materials. Primary data were obtained through direct observation during internship activities and unstructured interviews with management, especially the accounting department. Meanwhile, secondary data were obtained through a review of relevant literature to strengthen the analysis and discussion. The analysis technique was carried out qualitatively through the process of data reduction, data presentation, and drawing conclusions. The results of the study indicate that the procedure for purchasing raw materials on credit at PT Bernofarm is in line with the principles of internal control based on the COSO framework and meets applicable quality management standards, such as GMP/CPOB and ISO. Each stage from supplier evaluation, quality inspection, to debt repayment shows orderly and documented control. Thus, the procedures implemented support the operational effectiveness and integrity of the company's financial data.