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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.

This study aims to examine the influence of Internal Control Effectiveness and Accounting Practices on the level of Fraudulent Activities within companies. The data analysis reveals that both independent variables have a significant impact on the dependent variable. The Internal Control Effectiveness shows a positive and significant correlation with Fraudulent Activities, while Accounting Practices exhibit a negative and significant correlation. Partial T-tests confirm that each variable individually affects Fraudulent Activities. Additionally, the simultaneous F-test indicates that Internal Control Effectiveness and Accounting Practices together have a significant impact on Fraudulent Activities. Multicollinearity and heteroscedasticity tests show no serious issues related to classical assumptions, and the autocorrelation test indicates no autocorrelation in the model residuals. These findings suggest that improving internal controls and accounting practices can significantly reduce the risk of fraud within companies.

The rapid development of smart city initiatives has significantly increased the adoption of Internet of Things (IoT) technologies to enhance urban services, infrastructure efficiency, and quality of life. However, the large-scale deployment of interconnected IoT devices also introduces critical cybersecurity challenges, including unauthorized access, data breaches, and system vulnerabilities. This study aims to develop an integrated IoT security management model to improve cybersecurity resilience in smart city environments. The research adopts a Design Science Research (DSR) approach, which involves problem identification, literature analysis, model design, implementation, and evaluation. The proposed model incorporates key security components such as Identity and Access Management (IAM), device authentication, secure communication through encryption, firmware and patch management, and continuous monitoring with intrusion detection mechanisms. The model is evaluated through simulation in smart city scenarios, including transportation systems, environmental monitoring, and energy management. The results demonstrate significant improvements in security performance, with increases in threat detection rate, vulnerability reduction, access control effectiveness, and system stability under attack conditions. Quantitative analysis shows improvements of up to 37% compared to conventional approaches, indicating the effectiveness of the proposed model in mitigating IoT-related cybersecurity risks. This study contributes by providing a comprehensive and scalable framework for IoT device security management, which can be applied to enhance the reliability and sustainability of smart city systems. Future research is recommended to validate the model in real-world implementations and integrate advanced technologies such as artificial intelligence for predictive threat detection.

This study aims to determine the effect of sales accounting information systems and internal control on the effectiveness of controlling accounts receivable at PT.Sentral Medika Indonesia Semarang. The population in this study were all employees of PT. Sentral Medika Indonesia Semarang with a total of 60 employees, while the sample taken using purposive sampling method is a total of 53 employees who work in the accounting department, sales department, warehouse department, marketing department, manager and president director. . The data analysis tool in this study used multiple linear regression. The results show that the sales accounting information system has a positive and significant effect on the effectiveness of controlling accounts receivable, it can be seen from the t-count value which is greater than the t-table value of 3.016> 1.679, and the significance value of 0.004 is smaller than 0.05, so the hypothesis one accepted. Internal control has a positive and significant effect on the effectiveness of receivables control, it can be seen from the t-count value which is greater than the t-table value, namely 4.242 > 1.679, and the significance value of 0.000 is smaller than 0.05, so hypothesis two is accepted. This means that the higher the company's sales accounting information system and internal control applied in the company, the effectiveness of the internal control carried out by PT. Central Medika Indonesia Semarang will continue to increase.