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Introduction: The integration of Digital Twin (DT) technology and the Internet of Things (IoT) into Building Energy Management Systems (BEMS) offers a transformative approach to optimizing energy consumption in buildings. This study explores the development of a Digital Twin based BEMS prototype, which leverages real time data collection, predictive analytics, and machine learning to enhance energy efficiency, reduce costs, and support sustainability goals in modern buildings. The research also addresses key gaps in current energy management systems, including real time adaptive control and integration with smart grid platforms. Literature Review: Previous research highlights the limitations of traditional BEMS, which often rely on static control strategies and lack real time adaptability. Recent advancements, including predictive maintenance and machine learning integration, have improved energy optimization. However, challenges such as data interoperability, scalability, and cybersecurity remain. This review consolidates current approaches and identifies opportunities for enhancing BEMS through the integration of DT technology, IoT, and machine learning. Materials and Method: The methodology employed involves the design of a Digital Twin based BEMS prototype, incorporating IoT sensors for real time data collection on variables such as HVAC load, occupancy, and environmental factors. The system uses time series forecasting and adaptive control strategies to optimize energy consumption. A case study building is used for validation, with performance metrics such as energy savings, CO₂ footprint reduction, and peak load reduction assessed to evaluate the system's effectiveness. Results and Discussion: The results demonstrate a significant reduction in energy consumption (up to 50%) compared to traditional BEMS, along with improved forecasting accuracy and sustainability performance. The prototype achieved a high R² score in predicting energy usage, validated through real world application in the case study building. The economic feasibility analysis showed substantial cost savings and a strong return on investment, making the system a financially viable solution for energy efficient building management.

This article examines the crucial role of eco-leadership in achieving a sustainable and environmentally friendly economy, particularly within the dynamic context of the digital age and industry 4.0. In this era, the pressure on companies to integrate environmentally friendly initiatives into their corporate social responsibility (CSR) programs is increasing, supported by government policies and regulations in Indonesia. This article highlights that the effectiveness of environmental protection and sustainable corporate performance can be measured through various practices such as waste management, pollution control systems, recycling, and environmental impact mitigation. In conclusion, environmentally oriented leadership plays a central role in promoting more responsible business practices and behaviors, which are essential for reaching sustainability targets and realizing an economy that is not only financially profitable but also responsible for environmental preservation.1

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 purpose of this study is 1) to analyze the influence of financial knowledge on business management behavior in refill perfume SMEs in Jambi City. 2) to analyze the influence of financial attitude on business management behavior in refill perfume SMEs in Jambi City. 3) to analyze the influence of locus of control on business management behavior in refill perfume SMEs in Jambi City. 4) to analyze the influence of financial knowledge, financial attitude, and locus of control on business management behavior in refill perfume SMEs in Jambi City. The research method used is quantitative descriptive analysis, with a sample size of 62 respondents from refill perfume businesses in Jambi City, utilizing multiple linear regression analysis. The results show that 1) simultaneously, the variables of financial knowledge, financial attitude, and locus of control have a positive and significant effect on business management behavior. 2) Partially, the variable of financial knowledge has a positive and significant effect on business management behavior. 3) Partially, the variable of financial attitude has a positive and significant effect on business management behavior. 4) Partially, the variable of locus of control has a positive and significant effect on business management behavior.

Exploitation is an activity carried out to gain benefits by harming others arbitrarily without responsibility. Exploitation is a threat in the field of Cyber Security that not only poses risks but also jeopardizes an individual's security and privacy. According to data from the Institute of Internal Auditors, financial losses due to cybercrime exploitation worldwide reached 8 trillion US dollars in 2023. In Cyber Security, one exploitation technique involves using Remote Access methods to take over access rights and enable remote system control. Based on this issue, the author conducts research on Remote Access using three different target models based on the Windows operating system. These three targets will demonstrate how vulnerabilities in an operating system can be exploited to gain Remote Access. The method for testing Remote Access involves identifying the vulnerabilities available in the target system. The study employs three techniques: exploiting the ms17-010 vulnerability, utilizing the SmbGhost vulnerability, and using a backdoor. The results show that all three approaches successfully penetrated the target system and made modifications.

Effective financial management is a crucial aspect in ensuring the sustainability and growth of an organization, including in the context of social and profit organizations (SOPI). The Revenue and Expenditure Budget Plan (RAPB) is the main instrument in financial management, which not only functions as a guideline for allocating resources, but also as a strategic tool in achieving organizational goals. This study uses a library research method to explore how systematic budget planning can improve financial efficiency and ensure transparent and accountable use of funds. This study highlights the importance of preparing formal documents such as annual work plans, budget work plans, and RAPB in ensuring that organizations can manage resources in a more structured and measurable manner. By applying analysis to various literature sources, this study identifies steps in preparing an effective RAPB, including revenue estimation, expenditure allocation, and budget evaluation and control mechanisms. The results of the study show that a well-prepared RAPB can help organizations set priorities, measure performance, and avoid waste of resources. In addition, RAPB also acts as an internal communication tool that clarifies the direction and goals of the organization to all stakeholders. With a strict evaluation system, organizations can ensure that the budget used has an optimal impact on achieving the vision and mission that have been set.

In today's competitive and dynamic business world, budgeting is no longer viewed solely as an administrative tool but has evolved into a crucial strategic instrument for organizational planning and decision-making. This study aims to explore the strategic role of budgeting in supporting the achievement of organizational goals, particularly through the alignment of short-term and long-term strategies. The method used is a literature study by examining various financial management theories and budgeting practices in several industrial sectors. The results of the study indicate that strategic budgeting can provide clear direction in resource allocation, organizational priority setting, and performance evaluation. In addition to being a control tool, the budget also functions to strengthen coordination between work units and support data-based decision-making. The participation of various stakeholders in the budgeting process plays a crucial role in increasing accountability, transparency, and a sense of ownership in achieving organizational goals. The integration of budget and strategy enables organizations to be more adaptive and responsive to the dynamics of the external environment. Thus, a flexible and participatory budgeting approach is essential so that the budget is not merely a static document but also a dynamic tool in supporting sustainable competitive advantage. This research concludes that strategically oriented budgeting significantly contributes to organizational effectiveness and success in achieving long-term goals.

Fraud poses a significant threat to organizational integrity and public trust, especially within governmental institutions. This study explores the critical role of forensic accountants in uncovering fraud within the Audit Board of the Republic of Indonesia. Using a case study approach, the research examines the application of advanced forensic data analytics by forensic accountants. It highlights the essential skills and characteristics that make forensic accountants effective, as well as their contributions to enhancing internal controls and governance mechanisms. The study demonstrates the impact of forensic accounting on fraud detection, prevention, and deterrence. The findings emphasize the importance of integrating forensic accounting expertise within the Audit Board's operational framework to strengthen its capacity to combat financial fraud. It also identifies challenges faced by forensic accountants, such as technological limitations and cultural resistance, and suggests strategies to overcome these barriers. By shedding light on the role of forensic accountants in safeguarding public sector integrity, this research contributes to the growing knowledge on forensic accounting practices in Indonesia. The insights can inform policies and capacity-building initiatives aimed at improving the Audit Board’s fraud detection capabilities, ultimately fostering greater public trust and accountability.

This study explores the potential and challenges of the Treasury Single Account (TSA), which the cur-rent government of Nigeria has recently fully implemented to drive economic growth and development. The government aims to close gaps and plug leaks in government funds while ensuring a robust finan-cial management system to guarantee transparency and efficiency in the administration of public fi-nancial resources. The paper provides a conceptual understanding of TSA and discusses its anticipated benefits to Nigeria’s economy, particularly in the context of financial management and control. Key benefits include reducing the cost of government borrowing, ensuring optimal utilization of govern-ment financial resources, and consolidating various government accounts into one unified account. The study also examines the structure of the TSA system and its various accounts, including the TSA pri-mary account. In addition, the paper highlights the goals of the TSA, such as improving accountability and reducing corruption. After discussing the potential and challenges associated with implementing the TSA, the study concludes that political will, integrity, and commitment are crucial for overcoming these challenges. Successful implementation of the TSA system requires addressing identified obstacles to realize the anticipated benefits, which would significantly enhance the efficiency of financial man-agement in Nigeria.

The purpose of this study was to determine and analyze the effect of profitability, liquidity, capital structure and solvency on the value of telecommunications companies listed on the Indonesia Stock Exchange for the 2019-2022 period with covid-19 as a control variable. The data used is secondary data from the company's financial statements. This study applied purposive sampling technique in sampling, obtained a sample of 8 telecommunications companies with 128 financial reports. This study applies quantitative methods using data analysis techniques, namely panal data regression analysis and using eviews 12 for data processing. From this study, the results obtained based on the t statistical test, firm value does not get a partially significant positive effect from profitability, liquidity, and firm value does not get a partially significant negative effect from solvency, but firm value gets a partially significant negative effect from capital structure and covid-19. Based on the f statistical test, the company value gets a significant effect simultaneously from profitability, liquidity, capital structure, solvency and covid-19.

The increase in phishing crimes during the COVID-19 pandemic has been influenced by various factors, including weak social control, lack of cybersecurity education, and technological disparities. This study aims to analyze the rise of phishing crimes from a criminological perspective, focusing on Social Control Theory and Differential Association Theory. Using a qualitative approach, this research examines how phishing offenders learn and operate within social groups. The findings indicate that phishing is not only motivated by financial gain but also intellectual satisfaction and organized criminal activities. Moreover, regulatory challenges persist, as existing laws such as the Electronic Information and Transactions Law (UU ITE) face enforcement limitations due to gaps in law enforcement capabilities. Strengthening cybersecurity awareness, enhancing digital literacy, and improving legal frameworks are crucial to mitigating phishing crimes. Future research should explore quantitative analyses of phishing trends and the effectiveness of policies in addressing cybercrime.

The objective of this study is to empirically assess the tactics that the CBN of Nigeria has implemented as the key component of the new naira note policy. The research employed a survey design with a sample size of about fifty (50) responders, comprising accountants and auditors from ten (10) ministries chosen from the Federal Capital Territory (FCT) of Abuja, Nigeria. At the 5% significant level, the hypotheses are tested using analysis of variance (ANOVA). The study's conclusions showed a strong association between forensic accounting and the litigation support service provided by Nigerian courts, as well as the effectiveness of forensic accounting in the country's public sector in identifying fraud. In a similar vein, the CBN of Nigeria uses techniques and policies that work well to stop fraud. Therefore, the study suggests that the public sector implement a continuous improvement in the internal control officers responsible for their acts. It should be mandatory for forensic accountants to receive the necessary training in forensic accounting techniques. In order to lower the prevalence of fraudulent activities in Nigeria, public sector employees should also embrace honesty, accountability, fairness, and objectivity as fundamental moral obligations. This study contributes to the existing literature by highlighting the critical role of forensic accounting in enhancing transparency and accountability within the Nigerian public sector, ultimately fostering a more robust financial environment.

This study aims to determine the effect of cash turnover, inventory turnover and accounts receivable control on company liquidity. The data used are the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023 which are published via www.idx.com. The number of samples used was 42 companies. The method used in this research is quantitative method, while the data is analyzed using descriptive statistics, classical assumption test and multiple linear regression. The results showed that negative cash turnover had no effect on liquidity, negative inventory turnover had no effect on liquidity and negative accounts receivable control had no effect on liquidity.

This study analyzes the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Alfapro Stationery. The analysis results indicate that Alfapro Stationery has applied several basic principles of SAK EMKM in preparing its financial statements, such as recognizing fixed assets based on acquisition costs, recording inventory, and recognizing revenue and expenses. The financial statements prepared include the statement of financial position, income statement, and notes to the financial statements, supported by a computer-based accounting system (AIO System) that helps generate automatic financial reports every month, thereby increasing accuracy and transparency. However, Alfapro Stationery has not been able to separate personal and business assets, violating the "Separate Economic Entity" concept, which is fundamental in preparing financial statements according to SAK EMKM. Although the company's financial statements formally appear to meet the requirements of SAK EMKM, the lack of clear separation between personal and business assets indicates non-compliance with the standard. Further research can focus on a more in-depth analysis of the effectiveness of the internal control system, evaluating the impact of the latest technology on store operations, better human resource management strategies, and comparative studies with other UMKM that have best practices. This aims to provide broader perspectives and innovative solutions to be implemented at Alfapro Stationery.

This study aims to describe and analyze the role of the Secretariat of the Regional House of Representatives and the factors that affect the role of the Secretariat of the Regional House of Representatives in the implementation of the duties and functions of the Regional House of Representatives of Situbondo Regency. The data analysis technique in the study uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study showed. The Role of the DPRD Secretariat in the Implementation of Secretariat Administration and Financial Administration. The role of the Situbondo Regency DPRD Secretariat in the formulation of Regional Regulations that can control political dynamics. The Secretariat of the Regency DPRD carries out its role in providing facilitation for the running of the session or meeting. The role of the DPRD Secretariat is to provide and coordinate the experts needed by the DPRD in carrying out its functions according to needs. The Secretariat of the Situbondo Regency DPRD facilitates all the needs and needs of DPRD Members in carrying out their functions: one of them is in the field of Legislation. Factors that affect the role of the Secretariat of the House of Representatives include leadership factors. The leader or head of the SKPD of the Secretariat of the Sutubondo Regency DPRD in leading and carrying out service activities, applying an instructional, consultative and participatory leadership style.  The discipline factor is a factor that affects the success or becomes a factor that hinders the role of the Situbondo Regency DPRD Secretariat. The discipline factor applied in the DPRD Secretariat is in the form of accuracy and responsibility in carrying out secretarial duties. The human resources owned by the Secretariat have been very supportive, both work experience and the number of employees. The available human resources will certainly affect the organization such as services and improving the performance of the Situbondo Regency DPRD Secretariat

The sangosay cooperative is one of the financial institutions engaged in the field of savings and loans providing loan facilities. Where this is the function of cooperatives to support progress and support economic growth. This research was conducted on the Sangosay Cooperative Kupang Branch which carries out savings and loan activities that are quite healthy, starting from an increase in the number of members, borrowers and bad loans. So the purpose of this study is to see the implementation of the internal control system implemented by the Sangosay Credit Cooperative Kupang Branch in supporting the effectiveness of credit provision. The research approach is qualitative descriptive research. collection techniques in two ways: literature study and field. The results of the study concluded that the internal control system implemented  by the Kupang Branch Sangosay Cooperative according to COSO which consists of five elements with components in it are running quite well, Supporting factors related to the implementation of the internal control system in the Kupang Branch Sangosay Credit Cooperative are transparency and accountability while the inhibiting factor is the lack of employees.

The research aims to demonstrate the extent to which international accounting standards can be applied in the public sector. IPSAS And its impact on the quality of financial reporting in Iraq and providing a theoretical framework on the concept of international accounting standards in the public sector IPSAS The quality of financial reporting in Iraq and identifying the economic and social benefits of implementing it IPSAS In Iraqi government institutions and evaluating the positive impact of the application IPSAS on the local economy and society and studying the most important challenges that may hinder the implementation IPSAS and to provide recommendations to overcome them, the deductive approach was relied upon in building the proposed framework for the research by moving from the general to the specific and relying on the inductive approach by moving from the specific to the general by generalizing the conclusions and recommendations to the research community. The research community is represented by all government departments and institutions in Iraq. As for the research sample, the Financial Supervision Bureau was chosen because of the effective role of this body in imposing accounting and control systems on government departments and institutions, preserving public money, supporting public accountability and strengthening the economy. The most significant of the researcher's findings, however, was that the Iraqi Accounting Standards Board had failed to implement international accounting standards. the public sector and issue local standards that are consistent and compatible with the above standards to bridge the large gap between international and Iraqi standards because the current local rules are insufficient to address accounting practices.

Currently, people are beginning to realize that housewives actually have a role in moving the wheels of the economy and are able to achieve financial prosperity. This study uses an explanatory approach. The population in this study is female MSME actors in Bantul Regency under the guidance of related agencies. The sample in this study is 99 samples. Hypothesis testing is carried out in two stages. The first stage is testing the instrument by testing its validity and reliability. The next stage is hypothesis testing. then Mediation Test. The analysis tool using Smart PLS. shows that Income intention plays a role in influencing Financial Well-Being with a P-Value of 0.002. In addition, Income intention affects Household Behavior with a P-Value of 0.001. Household Behavior has an effect on Financial Well-Being with a P-Value of 0.000. and the mediation test showed that household behavior was able to mediate the relationship between the ability of Income intention in achieving Financial Well-Being. In addition, if a person's Income intention is balanced with the ability to control household behavior in controlling finances and saving, it will have a good impact on Financial Well-Being.

This study is entitled "The Influence of Internal Control System and Human Resource Competence on the Quality of Financial Reporting at PT. Bank Perkreditan Rakyat Mangatur Ganda in Tanjung Morawa. This study aims to examine the influence of the internal control system and human resource competence on the quality of financial reporting at PT. Bank Perkreditan Rakyat Mangatur Ganda in Tanjung Morawa. This study is included in the associative research category which is conducted by distributing data through questionnaires to respondents of 30 employees at PT. Bank Perkreditan Rakyat Mangatur Ganda. The results of this study indicate that the internal control system and human resource competence have a significant effect on the quality of financial reporting. This shows that the better the internal control system and human resource competence, the better the quality of financial reporting produced.

The importance of employee performance accountability in transparent and efficient public financial management, particularly amid the demands for improved public service quality. This study aims to identify and analyze the factors affecting employee performance accountability, namely the regional government accounting system, accounting control, legislation, human resource quality, and reporting systems. The research employs a quantitative methodology with a descriptive approach. A census technique was utilized, where all employees of BPKAD, totaling 51 individuals, were designated as respondents. The data analysis technique employed is multiple regression to determine the influence of each independent variable on the dependent variable, which is employee performance accountability. The findings of the study indicate that the regional government accounting system, accounting control, and human resource quality significantly influence employee performance accountability. Conversely, legislation did not show a significant influence, while the reporting system approached the significance threshold. In conclusion, this study emphasizes that improving the quality of the accounting system, internal control, and human resource development is crucial for enhancing employee performance accountability at BPKAD Pekanbaru City. The implications of this research are expected to provide insights for decision-making and improvements in public financial management practices.