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A control environment is crucial to preventing businesses at the Makassar Tax Office from committing fraud. Due to its collection of state funds and access to private taxpayer data, including financial and personal identification, it is susceptible to fraud. This study assesses the various elements of the control environment at the Makassar Intermediate Tax Service Office using the COSO Internal Control Framework, 2021 edition. A case study and a qualitative descriptive method are both used in this research. There are 85 workers in this tax office. Semi-structured interviews with twenty informants from different departments were used to gather primary data. Literature reviews, reports, regulations, and internet sources were used to gather secondary data. The use of theme analysis is one of the novel ideas in this study. 37 themes were the outcome, and these served as measurements to assess if the environmental control components were appropriate. The Makassar Intermediate Tax Service Office possesses 28 out of 37 measures, as indicated by the research findings. The findings show that working hours violations are a component of "The organisation demonstrates commitment to integrity and ethical values." The Indonesian Financial Audit Agency's research indicates that for components to function independently, an internal compliance unit is necessary.      

The results of this study are, where the use of e-money in Indonesia in particular already has a clear license in daily transactions as this goes on, students begin to switch from physical money to digital money (e-money) with the convenience that is highlighted. However, behind this convenience there are problems such as the emergence of consumerism and social class recognition. The data analysis method used is using a qualitative descriptive method. The purpose of this study was to analyze and evaluate the implementation of the existing purchase accounting information system at "Koperasi Karya Pertamina". The research method used is a case study using descriptive analysis in answering objectives. The results showed that the purchase SIA carried out at this company still had many weaknesses, including the division of tasks in accordance with the existing organizational structure was uneven, there were duplicate functions in several sections, there were two sections with the same authority and duties but in the organizational structure they were separated. In addition, the documents used still have deficiencies related to internal control that must be carried out. Therefore, this research provides several solutions to overcome the problems faced, namely, improving the organizational structure both in terms of naming, division of tasks, and combining two sections that have the same function, as well as improving the documents used.

The aims of this study are to analyze the effect of competence of human resources, internal control, use of technology and community participation on village fund accountability. The Kota Intan village community sees a lack of transparency from the village government, causing a sense of community apathy, that the authority for village development is the task of the village government. The population of this study consisted of village heads, village secretaries, BPD, section heads, heads of affairs, and heads of sub-villages and the criteria of research sample worked for at least 1 year with a minimum education of high school or equivalent. There was 83 respondents from 5 villages. The results of this study show that the competence of human resources had a positive but not significant effect on village fund accountability, there was a negative but not significant internal control effect on village fund accountability, there was a positive and significant influence on the use of technology on village fund accountability, and there was a positive but not significant effect community participation variable on accountability of village funds. The result of this study are expected to contribute to development of village fund accountability. While the urgency of this study relate information for the district government and the community so they know the principles of village fund accountability.   Keywords: Village Fund, human resource competency, internal control, community participation, accountability.  

This study aims to determine the effect of internal control systems and the use of accounting information systems on the quality of financial reports. The population in this study were all employees at PT.Pelabuhan Indonesia II Persero. The research used a total sampling technique with 40 respondents. The data used is primary data. The data analysis technique used in this research is multiple linear regression using SPSS 22 for windows software. The results showed that the internal control system could not affect the quality of financial reports and the use of accounting information systems had an effect on the quality of financial reports.

Presentation of financial statements is an accounting standard that will explain the components of a financial report, fair presentation, as well as the fundamental accounting concepts, disclosure policies, as well as the structure and content of financial reports. The characteristics in the presentation of financial statements are fair presentation and compliance with PSAK, maintaining business, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, and presentation consistency. There are several components of the financial statements presented, namely the statement of financial position, income statement, cash flow statement, statement of changes in equity, and notes to the financial statements. Corporate governance is a company's internal control system whose main objective is to manage significant risks to fulfil its business objectives through safeguarding company assets and increasing shareholder investment value in the long term. A company must also apply the principles of corporate governance, there are five principles that must be applied, namely the principle of transparency, the principle of accountability, the principle of responsibility, the principle of independence, and the principle of fairness.

PT. Pos Indonesia is one of the first companies engaged in the field of freight forwarding services in Indonesia.  Companies need cash to run their business, pay off obligations and distribute dividends to investors.  Therefore, maintaining cash liquidity by establishing an internal control system for cash is the most important concern for the company.  The purpose of this study is to determine the supervision and control of the KCP ceiling at PT Pos Indonesia.  This study used a qualitative method with primary and secondary data collection.  The analysis that the researchers did was to use a Cause-Effect Diagram to map the constraints and causes of excess PAGU in KC/KCU.  The results in the study found that there were still several ManKug who did not know that PT.  Pos Indonesia implements a cross-subsidy system in which if the profit unit retains its funds, it will have a significant impact on units with a deficit.  The conclusion from this research is cause and effect (Fish Bone) that there are 6 factors that influence the advantages of PAGU in KC/KCU namely Method, Human Resources, Internal (material), External (environment), System, and Time factors.

One type of local government supervision is internal control. This internal control is carried out by the government internal control apparatus (APIP) at the Regional Inspectorate. The main role of APIP is as a consultant and problem solver for local governments with the task of conducting inspections, reviews, monitoring and evaluation, as well as other supervision of the implementation of tasks and functions of local government organizations.This type of research is descriptive using a qualitative approach. The location chosen for this research is the Inspectorate of Pekalongan City. The data source retrieval technique in this study uses data triangulation techniques. Meanwhile, the focus of this research is on examining the influence of APIP's role in the implementation of the maturity of the Government Internal Control System (SPIP) at the Pekalongan City Inspectorate.The results of this study are (1) the Pekalongan City Inspectorate performs its role as a leader who is the forefront funnel by coordinating, carrying out control functions, encouraging the creation of bureaucratic reform and governance, (2) Pekalongan City Inspectorate has an Internal Supervision function which includes activities that include: directly related to quality assurance that supports the implementation of an effective, transparent, accountable and clean government from KKN practices, (3) As a consultant to the Pekalongan City Inspectorate must know more than the party conducting consultations regarding regional financial management in accordance with the laws and regulations that exist, (4) Government Internal Supervisory Apparatus plays a role as Quality Assurance, namely ensuring that an activity can run efficiently, effectively and in accordance with the rules in achieving organizational goals, and (5) The role of the auditor as a catalyst based on employee perceptions influence on the achievement of the goals of the organization.