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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.

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.

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 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.

This study examines the influence of financial factors on the capital structure of basic chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample selection method used is purposive sampling, with specific criteria resulting in a sample of 51 companies and a total of 255 data points. After data processing, 80 outliers were identified, reducing the final sample to 175 company data points. This research adopts a quantitative approach, utilizing multiple linear regression analysis with SPSS version 25. The findings reveal that profitability, asset structure, company size, and business risk have a significant impact on capital structure. In contrast, sales growth and dividend policy do not show a significant contribution to capital structure. Based on these findings, it is recommended that companies in the basic chemical manufacturing sector focus on improving profitability, optimizing asset structure, and managing business risks effectively to strengthen their capital structure. Additionally, company size should be considered when making financing decisions. Since sales growth and dividend policy were not significant factors, firms might prioritize internal financial management and risk control over aggressive sales expansion or dividend adjustments when aiming to optimize their capital structure. Future research could explore other potential factors or use alternative methodologies to deepen understanding in this 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.

More than 20% of the seeds sown did not germinate normally. The problem of low chili pepper seedling growth rates was caused by low germination rates. Internal factors contributing to low germination rates in chili pepper seeds had yet to be solved. This research aimed to analyze the effect of materials and duration of seed soaking of cayenne pepper (Capsicum frutescens) as well as the results of the soaking treatment for cayenne pepper seeds (Capsicum frutescens). This research used factorial Completely Randomized Design (CRD). The first factor, namely soaking material (P), includes control treatment or no  soaking treatment (K), warm water with a temperature of 50˚C (P1), KNO3 solution with a concentration of 1% (P2), and colchicine solution with a concentration of 0.1 % (P3). The second factor, namely duration of seed soaking (T), includes soaking time of 12 hours (T1) and soaking time of 24 hours (T2). There were 7 treatments with each treatment having 3 replications. This research carried out dormancy observations for 7 days. The data analysis for this research was in the form of quantitative data using Two Way ANOVA and DMRT further. The parameters observed included germination capacity, and germination rate. The results of this researc that 0.1% colchicine solution (P3) and 24 hour soaking time (T2) was the best materials and seed soaking for cayenne pepper seeds with 95% germination capacity.

This study examines in depth the risk factors influencing financial statement fraud in the Indonesian banking sector by employing the Fraud Hexagon framework. This framework comprises six core elements—pressure, opportunity, rationalization, capability, arrogance, and collusion—each representing potential drivers of fraudulent behavior. The study also aims to assess whether institutional investor involvement can serve as a moderating factor capable of reducing the likelihood of fraud. The research uses secondary data derived from the annual reports of banks listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Logistic regression analysis is employed to examine the relationships between the Fraud Hexagon variables and financial statement fraud, as well as to test the moderating role of institutional ownership. The findings reveal that, among the six elements of the Fraud Hexagon, only auditor changes (representing rationalization) and political connections (representing collusion) have a significant effect on financial statement fraud. The other elements—pressure, opportunity, capability, and arrogance—do not show a significant impact. Furthermore, institutional investor involvement is found not to moderate the relationship between the Fraud Hexagon elements and financial statement fraud, indicating that external monitoring through institutional ownership remains ineffective in the context of Indonesian banking. These results underscore the importance of closer supervision of rationalization and collusion factors, as well as the need for stronger internal control mechanisms to prevent fraudulent financial reporting. The study’s findings are expected to provide valuable insights for regulators, banking management, and other stakeholders in their efforts to enhance fraud prevention measures in the financial sector.  

The efficiency of investment decisions is one of the core axes in the success of organizations and the sustainability of their business, especially in light of the dynamic and complex business environment. In this context, the integrated role of both accounting and financial management systems is highlighted, as the harmony between them is a key pillar in providing accurate, real-time, and analytical data that supports the investment decision maker and reduces the degree of uncertainty and risks associated with investments. This research aims to analyze the impact of the integration between accounting systems and financial management on the quality and efficiency of investment decisions within institutions, with a focus on the nature of the causal relationship between the two variables. A conceptual model has been built that illustrates the interaction between the financial information generated by the accounting system and the analytical tools provided by the financial department, which contributes to raising the efficiency of strategic decisions related to investment. To achieve the objectives of the study, a descriptive-analytical approach supported by a standard analysis using a simple linear regression model was adopted on field data extracted from an intentional sample of financial officials in the banking and investment sector. The results showed that there is a statistically significant positive effect of the integration of accounting and financial management systems in enhancing the efficiency of investment decisions, as the model showed that integration contributes more than 50% to the explanation of changes in the quality of investment decisions. The study reached a number of important findings, the most prominent of which is that the lack of integration or poor coordination between accounting and financial management leads to delays in decisions or making them based on incomplete or contradictory information. Effective integration enables organizations to allocate resources more efficiently and evaluate investment alternatives in a thoughtful manner. The study concluded with a set of recommendations, most notably the need to develop the digital infrastructure of accounting and financial systems, adopt a unified system for data exchange, enhance the culture of teamwork between accounting and financial management units, in addition to activating the use of predictive financial analysis techniques to raise the level of accuracy in investment decisions.

Financial and accounting governance practices are a regulatory framework that aims to control financial and accounting behavior within organizations by promoting the principles of transparency, disclosure, accountability, and internal control. The importance of these practices has become more important with the increase in financial crises and corruption scandals in the last two decades, highlighting the need for stricter governance systems to protect the interests of investors and stakeholders. In the context of entrepreneurial projects, which are characterized by high levels of risk and uncertainty, the quality of financial reporting is a key factor in building trust and attracting Financing and facilitating investment decisions. This study aims to analyze the relationship between financial and accounting governance practices and the quality of financial reporting, and to measure the impact of this relationship on the chances of success of entrepreneurial projects. The importance of the study stems from the fact that it seeks to bridge a knowledge gap represented by the lack of research that has linked these variables in the startup environment in developing economies. Based on a review of the literature, the study assumes that financial and accounting governance practices positively affect the quality of financial reporting, which in turn is reflected in enhancing the sustainability of entrepreneurial projects and raising their capacity competitiveness.

This research aimed to determine the influence of human resource competence, accounting information systems, and internal control systems on financial performance at Obor Mas Credit Union. The research used a quantitative approach with a population of 110 permanent employees of Obor Mas Credit Union, while the sample was determined to be 52 respondents using the Slovin formula. Data were obtained through questionnaires distributed to respondents and processed using multiple linear regression analysis with the aid of statistical software. The research results indicated that human resource competence, accounting information systems, and internal control systems, both partially and simultaneously, did not have a significant impact on cooperative financial performance. This finding confirmed that improved financial performance was not solely determined by these three internal factors but rather requires more comprehensive strategic planning and managerial policies. This research was expected to contribute theoretically to the development of accounting science and serve as a practical consideration for credit union managers in improving the effectiveness of financial management.

Penelitian ini bertujuan untuk mengevaluasi dampak literasi keuangan, pola hidup, locus of control, dan parental income terhadap perilaku pengelolaan keuangan mahasiswa program sarjana Latar belakang penelitian ini adalah pentingnya keterampilan mahasiswa dalam mengelola keuangan secara bijaksana, terutama dalam menghadapi tantangan ekonomi di zaman modern. Literasi keuangan menjadi elemen utama dalam pemahaman mahasiswa mengenai pengelolaan keuangan, sedangkan pola hidup, locus of control, dan pendapatan orang tua juga berperan dalam membentuk perilaku finansial mereka. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan teknik survei kuesioner yang disebarkan kepada 172 mahasiswa semester 5 sebagai sampel penelitian secara acak dari populasi sejumlah 300 mahasiswa sebagai responden. Data yang diperoleh dianalisis menggunakan metode statistik inferensial untuk menguji hubungan antar variabel, baik secara parsial maupun simultan. Hasil dari penelitian ini menunjukkan bahwa literasi keuangan memberikan pengaruh positif dan signifikan terhadap perilaku pengelolaan keuangan mahasiswa, yang menunjukkan bahwa semakin tinggi literasi keuangan, semakin baik pula kemampuan mereka dalam mengelola keuangan. Pola hidup juga terbukti memiliki pengaruh signifikan, pola hidup yang bijak berkontribusi pada perilaku keuangan yang lebih baik. Selain itu, locus of control sebagai faktor internal mahasiswa menunjukkan pengaruh positif dan signifikan terhadap perilaku keuangan mereka. Begitu juga pengaruh pendapatan orang tua terhadap perilaku pengelolaan keuangan menunjukkan signifikansi secara parsial. Namun, secara simultan, literasi keuangan, pola hidup, locus of control, dan parental income memiliki pengaruh signifikan terhadap perilaku pengelolaan keuangan.

This study aims to describe the pattern of instilling human values at Ki Ageng Pandan Alas Martial Arts School, Kademangan Branch, Blitar. The research employed a descriptive qualitative approach with a phenomenological design. Data were collected through participatory observation, in-depth interviews using snowball sampling, and documentation, then analyzed using Miles & Huberman’s interactive model. The findings reveal that value transmission is carried out gradually through regular training, the trilogy of spirituality (hablum minallah, hablum minannas, rahmatan lil alamin), and the school’s greeting symbolized by the keris sigar penjalin. Methods applied include lectures, exemplary behavior, habituation, games, reward and punishment, value discussions, internalization, and real-life activities. The media consist of physical elements (uniforms, belts, symbols, and training equipment) and non-physical ones (teachings, role models, traditions). The study confirms that martial arts schools can serve as a medium for character education, particularly in fostering religiosity, empathy, respect, self-control, and social care. These findings enrich the discourse on value education and provide references for educational institutions, families, and communities.

This study was conducted at SD Negeri Wegoknatar with the aim of analyzing the accounting information system for cash receipts of Education Development Contributions (Sumbangan Pembinaan Pendidikan/SPP) as an internal control tool. The research employed a qualitative method with a description approach. Data were collected throught observations and interviews with informants regarding the recording system for cash receipts has been implemented but remains basic and manual, without utilizing modern information technology. Moreover, the system lacks a written Standard Operating Procedure (SOP), increasing the potential risk of fraud. Internal control was also found to be ineffective due to weaknesses in risk assesment, control activities, and external information reporting. Consequently, the transparency and accountability of SPP fund management at SD Negeri Wegoknatar remain limited

Quality control is a crucial aspect in various fields, such as education, the food industry, and manufacturing, as it functions to maintain the consistency of service or product quality. Inaccuracy in managing quality can cause financial losses, damage an institution's reputation, and reduce stakeholder trust. Based on this urgency, this study reviews recent literature to answer the main question of how quality control strategies can be effectively applied in diverse organizations. The review was conducted through a qualitative literature review approach by exploring scientific publications via Google Scholar and the Publish or Perish (PoP) application. Article selection was based on the relevance of keywords related to quality control and was limited to publications from 2020–2025. Out of 24 articles found, filtering was done until 5 of the most relevant articles remained for in-depth analysis. The analysis reveals three main findings. In higher education, a strong internal quality system and a sustainable quality culture are needed. The food industry emphasizes the standardization of raw materials and optimization of production processes. Meanwhile, the manufacturing sector makes extensive use of statistical techniques and tiered inspections. Overall, the effectiveness of quality control requires a combination of technical, managerial, and organizational culture aspects. Future research is recommended to explore the integration of digital technology and sustainability principles in quality control practices.

This study aims to analyze the accounting information system for cash receipts from cash sales, focusing on improving internal control at CV Davion. Employing a qualitative descriptive method, data was gathered through interviews, observations, and documentation. The findings indicate that the current accounting information system has several weaknesses, particularly concerning the segregation of duties. Overlapping responsibilities, reliance on manual processes, and the lack of formalized issues, it is essential to implement improvements such as organizational restructuring, clear segregation of roles, the adoption of a computererized system, and the introduction of systematically documented procedures. These enhancements are anticipated to strengthen the company’s internal control. Increase the reliability of financial information, streamline operational activivities, and facilitate more effeective managerial decision-making. Furthermore, the results of this study are expected to aid the company in developing a more robust internal control system and to serve as a reference for future research.

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.