Publication Search

This study aims to examine the role of bank account vouching procedures in maintaining the integrity of financial statements through a case study of MBKM Internship Mandiri program activities. The method used is descriptive qualitative with a case study approach. Data were obtained from observation of recording and verification of financial transactions, documentation of supporting documents, and interviews with finance, accounting, and taxation staff. Data analysis techniques were carried out through data reduction, data presentation, and conclusion drawing. The results show that vouching is carried out systematically starting from the collection of General Ledger data, matching documents such as vouchers, transfer receipts, bank statements, and budgets, to the preparation of daily bank statements. The discussion shows that the vouching procedure functions not only as a technical control, but also as a strategic measure that strengthens transparency, accuracy of records, and compliance with accounting and taxation principles. Vouching supports documentation completeness and audit readiness, and is an important part of an effective internal control system. It has been shown to improve the accuracy of records and transparency of financial statements, while supporting the company's internal control function. This research confirms the importance of vouching as an effective preventive procedure in the financial control system

This study aims to analyze the determinants of the quality of government financial reports with a focus on the role of human resource (HR) competency through a systematic literature review. Based on the analysis of 10 selected articles, it was found that HR competency has a variety of influences on the quality of financial reports, ranging from significant positive to insignificant, depending on the context and moderating variables. Several studies have shown that human resource competency has a direct or indirect effect through mediators such as information quality or internal control systems. On the other hand, other studies have revealed that factors such as information technology, accounting systems, and internal control often have a more dominant impact. These findings highlight the importance of a holistic approach that combines improving HR competency with strengthening supporting systems to achieve optimal financial report quality. The implications of this research can be a reference for the government and stakeholders in designing effective HR development and financial governance policies.

Inventory management of raw materials is a crucial aspect in the manufacturing industry, particularly in the pharmaceutical sector, as it directly affects the continuity of the production process. This study aims to analyze the raw material inventory accounting system in inventory control at PT Bernofarm Pharmaceutical Company. The methods used include direct observation of operational processes and interviews with management to obtain relevant and accurate data. The results of the study show that PT Bernofarm has implemented an integrated accounting information system within an ERP framework, covering procedures for raw material requisition, issuance, return, and recording of production costs. Each procedure is systematically arranged with clear task separation and is fully computerized. This facilitates internal control and monitoring of raw material flow, while minimizing recording errors. With this effective system, the company is able to avoid both overstocking and stock shortages that could disrupt production. This study is expected to serve as a reference for improving the efficiency and accuracy of raw material inventory management in other pharmaceutical companies.

The Indonesian criminal justice system upholds the principle of legal certainty to ensure the protection of the rights of all parties involved in legal proceedings. One of the recurring issues is the ambiguity regarding the timeframe for Investigators to submit case files to Public Prosecutors, particularly in minor offense cases. Article 110 of the Indonesian Criminal Procedure Code (KUHAP) merely states the word "immediately" without specifying a definite time limit, creating opportunities for delays without firm legal consequences. This research employs a normative juridical method with a conceptual and evaluative approach to analyze statutory provisions and their practical application in Indonesia. The findings reveal that although ethical and disciplinary sanctions are regulated within internal police regulations, there is no explicit legal norm governing sanctions for Investigators who fail to promptly submit case files. Consequently, it is necessary to revise Article 110 of KUHAP by establishing a clear and binding timeframe, while strengthening both internal and external supervisory mechanisms to uphold legal certainty and enhance the effectiveness of the criminal justice system. Furthermore, public participation through digital media can serve as a form of social control over the negligence of law enforcement officers in Indonesia.

This article explores the strategic role of management accounting in supporting the implementation of effective corporate governance. In today’s complex and dynamic business environment, management accounting functions not only as an internal financial recording tool but also as a provider of relevant information for decision-making, control, and strategic planning. Using a literature review approach, this study identifies the contributions of management accounting in enhancing investment efficiency, promoting transparency through responsibility accounting, strengthening internal audit functions, and reducing information asymmetry. The integration between management accounting systems and Good Corporate Governance (GCG) principles has been proven to create synergy in both operational management and strategic oversight. The findings indicate that a well-structured, transparent, and governance-oriented management accounting system serves as a fundamental pillar for building accountable and sustainable organizations.  

The purpose of this study is to determine the effect of apparatus competence, internal control and financial systems on fraud prevention in the management of village fund financial reports in Rokan Hulu Regency. In addition, this study also tests individual morality as a moderating variable for the relationship between internal control and financial systems on fraud prevention in the management of village fund financial reports in Rokan Hulu Regency. This research design uses a quantitative approach with the type of primary data that is the sample of village officials from 139 villages in Rokan Hulu Regency. The sample determination was done using the Cluster random sampling technique. The minimum sample in this study was 246. The data analysis technique used in this study uses SEM (Structural Equation Modeling) with the help of IBM-Amos software. The results of this study indicate that internal control and financial systems have an effect on fraud prevention, but the competence of the apparatus does not have an effect on fraud prevention. In addition, individual morality is not able to moderate the effect of the competence of the apparatus and financial systems on fraud prevention. However, it is able to moderate the effect of internal control on fraud prevention.

This study aims to explore the benefits of the accounting information system used in the drug purchasing process at the Ridos Inpatient Pratama Clinic, as well as to disseminate the internal control system used in the system, the accounting information system in drug purchases functions by managing purchase transaction data, recording, reporting drugs and internal control of drug purchases that control and control drug purchases. Data collection was carried out using a qualitative descriptive approach method, namely, interviews, observations, and collecting supporting evidence. From the results of this study, the accounting information system implemented is quite good. However, the system used does not optimally support internal control, strengthening internal policies and staff training is needed to improve the effectiveness of internal control of the drug purchase accounting information system.

This research uses the Fraud Control Plan (FCP) as a moderating variable to explore how human resource competency, internal control systems, and internal supervision affect regional government financial reporting. Due to financial reporting transparency and accountability issues, public sector corruption remains rampant, prompting the study. A quantitative approach was used using moderated regression analysis. Lampung Province's Regional Financial and Asset Management Agency (BPKAD) accounting and reporting workers received questionnaires to gather data. The results show that human resource competency, internal control mechanisms, and internal supervision improve financial reporting. The Fraud Control Plan strongly moderates the correlations between human resource competency, internal supervision, and financial reporting quality, but not the internal control system. These findings imply that improving human resource competences, internal supervision, and fraud control may significantly enhance regional government financial reporting openness and accountability.

This study aims to analyze the implementation of murabahah financing agreements and the role of internal control systems on the decision-making process for providing murabahah financing at Bank BJB Syariah KCP Lippo Cikarang. The study uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation to relevant informants in the bank environment. The results of the study indicate that the implementation of murabahah agreements is carried out by considering sharia principles and internal bank provisions, while the internal control system plays an important role in ensuring compliance with regulations, preventing financing risks, and supporting healthy and sustainable financing decisions. These findings provide an illustration that the integration between the implementation of correct murabahah agreements and an effective internal control system can improve the quality of the financing process and reduce the risks faced by banks.

This research aims to analyze the ethical and professional dilemmas within the prosecutorial institution, particularly concerning the bribery case involving Prosecutor Pinangki Sirna Malasari. The study focuses on the legal implications and systemic impacts of the ethical violations committed by law enforcement officials. A case study methodology with a qualitative analysis approach was employed, including document reviews, court rulings, and media coverage. The findings indicate that the bribery actions of Prosecutor Pinangki reflect a degradation of integrity and professionalism within the prosecution service, potentially undermining public trust in the criminal justice system. Furthermore, this study identifies gaps in oversight and weak enforcement of internal ethical codes as contributory factors to the violations. The implications of this case extend beyond legal aspects, impacting social and political dimensions, given the central role of the prosecution in upholding the rule of law. The conclusion emphasizes the necessity for comprehensive reforms in recruitment, promotion, and oversight systems within the prosecution service, alongside heightened awareness regarding the importance of professional ethics for every prosecutor. This study recommends strengthening both internal and external control mechanisms and imposing strict sanctions for any ethical violations to restore public trust and maintain the integrity of the prosecutorial institution.

The practice of leaking customer data by banks to third parties, such as Mata elang, raises serious problems in the context of personal data protection in Indonesia. This action not only threatens the individual's right to privacy but also has the potential to violate the legal provisions stipulated in Law Number 27 of 2022 concerning Personal Data Protection. This article aims to analyze the legal basis violated by this practice and provide a legal solution in an effort to protect customer rights. The formulation of the problem in this study is what form of legal violation of data leaks by banks to Mata elang and what is the legal enforcement mechanism. This study uses a normative legal method with a statutory and conceptual approach. Data were obtained through a literature study of relevant regulations and supporting scientific literature. The results of the analysis show that leaking customer data to third parties without valid consent is a violation of the principles of data processing in the PDP Law, especially regarding legality, transparency, and protection of data subjects. Banks as data controllers are responsible for the leak and can be subject to administrative, civil, or criminal sanctions. In closing, this study recommends strengthening internal bank regulations, strict supervision by regulatory authorities, and increasing legal awareness for customers. This effort is important to ensure the security of personal data and uphold the right to privacy in the banking system.

This study aims to describe the dynamics of school leadership at a primary school affected by limited leadership experience and health-related constraints. Using a descriptive qualitative approach and in-depth interviews with several teachers, the findings reveal that the principal adopts a situational leadership style characterized by flexible and delegative practices. The principal places significant trust in senior teachers to carry out daily operational functions and decision-making processes. While this strategy fosters teacher autonomy and ensures the continuity of school activities, it also reveals weaknesses in supervision, quality control, and the symbolic presence of leadership. The lack of direct supervision results in unclear performance evaluations and weak program coordination. The study concludes that the effectiveness of situational leadership relies heavily on the strength of interpersonal relationships among staff and the existence of supportive internal systems. It is recommended that the principal strengthen the management team and establish a more structured communication system to sustain leadership quality and educational standards.

Relational databases, an essential component in modern information systems, are vulnerable to various security threats, both internal such as abuse of access rights, and external such as SQL injection, malware, and hacking. Given these conditions, how can relevant mitigation strategies be implemented to protect data security in relational databases? This article aims to identify the main threats to relational database security and map out relevant mitigation strategies. The method used is a literature review of various recent scientific journals that discuss aspects of data security in the context of relational databases. The results of the review indicate that threats such as SQL injection can be overcome by strict input validation, abuse of access rights can be prevented through role-based access control (RBAC), malware attacks can be detected using an intrusion detection system (IDS), and hacking actions can be minimized through the implementation of data encryption. This study is expected to be a reference in designing effective security strategies to protect data in relational databases.

This study aims to analyze the influence of the Sales Accounting Information System and the Cash Receipt Accounting Information System on Internal Control at PT Alfa Scorpii, Bilal Branch. The population in this study was 38 employees, with a sampling technique using the census method, so that the entire population was used as a research sample. The approach used in this study is quantitative associative, with data analysis techniques using Multiple Linear Regression Analysis. Data processing was carried out using SPSS version 23. The results of the study indicate that the Sales Accounting Information System has a partial positive effect on Internal Control. In addition, the Cash Receipt Accounting Information System also has a partial positive effect on Internal Control. Simultaneously, the Sales Accounting Information System and the Cash Receipt Accounting Information System have a positive and significant effect on Internal Control.

This study aims to analyze violations of accounting professional ethics at PT Indofarma Tbk, a state-owned pharmaceutical company in Indonesia. The case gained public attention following an investigative audit report by the Audit Board of the Republic of Indonesia (BPK), which revealed financial statement manipulation causing state losses amounting to IDR 371.83 billion. This research employs a qualitative approach using a case study method. Data were obtained through the analysis of financial statements, BPK audit findings, as well as relevant literature and publications. The findings indicate violations of several fundamental ethical principles, including integrity, objectivity, professional competence, confidentiality, and professional behavior. The main contributing factors, based on the fraud triangle theory, are financial pressure, opportunity arising from weak internal controls, and rationalization by management. This case emphasizes the importance of implementing professional accounting ethics and strong oversight in the preparation of financial statements to maintain public trust and corporate integrity. The study implies the urgent need to strengthen internal control systems and enforce ethical standards as preventive measures against fraud.

Pressure measurement is a fundamental aspect of mechanical engineering used to monitor and control various fluid and mechanical systems. This study discusses different pressure measurement methods, including the use of manometers, pressure transducers, and microcontroller-based sensors. Experimental methods were conducted to compare the accuracy and sensitivity of various measuring instruments in different testing environments, such as hydraulic systems, pneumatic systems, and internal combustion engines. The results show that microcontroller-based sensors provide high accuracy and easy integration with industrial automation systems. Additionally, environmental factors such as temperature and vibration significantly affect the accuracy of pressure measurements. This study provides insights into the advantages and limitations of each method and recommendations for optimal applications in mechanical engineering.

The piping installation process involves connecting pipes based on ASME standards using Schedule 20 and Schedule 40 pipes with diameters ranging from 2” to 32”. The pipe joining process is carried out using either electric welding or argon welding methods. Gas Tungsten Arc Welding (GTAW) is applied, utilizing LINCOLN 6010 electrodes for the root pass and LINCOLN 6011 electrodes for the fill pass. After welding, the newly joined pipes must be inspected by a Quality Control (QC) officer using X-ray radiographic testing to detect any internal welding defects. Following radiographic inspection, sandblasting is performed using silica sand once the pipe surface has been properly ground and smoothed. The piping installation follows a circular connection pattern, meaning all pipe ends are continuously joined without interruption. Finally, the piping system is installed on a piperack structure and connected to a storage tank for fluid containment.

The Internal Quality Assurance System (SPMI) is a strategic mechanism for directing and controlling the quality of education through continuous planning, implementation, evaluation, and follow-up processes. This study aims to describe and analyze the management of SPMI in improving the performance of Vocational High Schools (SMK), with research sites at SMK Bina Teknologi Subang and SMK Al-Mufti Purwadadi. Using a descriptive qualitative approach, this study examines the implementation of management functions based on the PDCA (Plan, Do, Check, Action) cycle within the context of educational quality assurance. The results indicate that the implementation of SPMI contributes positively to improving school performance, particularly in meeting and exceeding the National Education Standards (SNP), as reflected in the school self-evaluation results and recommendations in the education report card. Furthermore, the implementation of SPMI encourages schools to carry out root-cause-based improvements through systematic program planning, activity development, and priority setting. These findings highlight that the success of SPMI is strongly influenced by consistent implementation and the commitment of all school stakeholders. The Novelty of this study lies in the development of a hypothetical SPMI model based on performance management, which is relevant for enhancing the quality and competitiveness of vocational schools in a sustainable manner.

Earnings performance is seen as one of the main indicators in assessing the company's financial performance, which can influence investor decisions and be reflected in market reactions through abnormal returns. Meanwhile, internal control is considered as an internal control mechanism that can strengthen investor confidence in the quality of earnings information submitted by the company. This study aims to examine the effect of earnings performance on cumulative abnormal return (CAR) and the role of internal control as a moderating variable in the relationship. The focus of this research is on real estate and property sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The sample of this study consisted of 44 companies and 199 observations selected through purposive sampling technique with certain criteria. Hypothesis testing was carried out using moderated regression analysis. The results showed that earnings performance has a positive and significant effect on cumulative abnormal return, which indicates that the better the company's earnings performance, the higher the positive market reaction to the information. In addition, other findings show that internal control moderates positively and significantly the relationship between earnings performance and cumulative abnormal return. This means that the effect of earnings performance on CAR will be stronger in companies that have a good internal control system.

The effort to implement good governance reflects the government's desire to apply good governance in the administration of regional government. A good government SPI can also influence the actions and activities carried out continuously by the leadership and all staff to provide adequate assurance of the achievement of organizational goals. This research was conducted to determine the effect of good governance on the performance of local government, to determine the effect of the internal control system on the performance of local government,  to determine whether the internal control system moderates the effect of good governance on the performance of local government and to understand the Islamic Economic perspective on the effect of good governance on the performance of local government  in the Department of Industry and Trade of Lampung Province. The method used employs a quantitative approach. The population in this study consists of all employees of the Department of Industry and Trade of Lampung Province, and the sample taken was 46 respondents using the purposive sampling technique. In this study, it is shown that poor governance will not affect the performance of the regional government at the Department of Industry and Trade of Lampung Province. But the higher the internal control system in the Department of Industry and Trade of Lampung Province, the more it will be able to improve the performance of the regional government, and the higher the internal control system in the Department of Industry and Trade of Lampung Province, the more it will strengthen the influence of good governance on the performance of the regional government.