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Financial management, both in public and private organizations, is highly vulnerable to fraud and misappropriation of funds. The risk of fraud in financial reporting not only jeopardizes an organization's long-term financial health but also damages the reputation and trust of stakeholders. Professional ethics and integrity are key factors in ensuring good, efficient, and effective financial governance. Weak internalization of professional ethical values ​​among financial practitioners, such as manipulation of financial reports and unauthorized use of official funds, is often a major cause of misappropriation of funds. These cases can significantly harm an organization, as seen in violations of codes of ethics in various large companies. Therefore, strengthening professional ethics in financial management practices is crucial to prevent misappropriation of funds, fraud, or financial manipulation. A strong internal control system, coupled with a good ethical culture, can play a significant role in preventing and detecting these conditions. This study aims to identify factors that support and hinder the implementation of professional ethics in financial management and provide recommendations for improving integrity and accountability in fund management. It is hoped that the results of this study will help organizations strengthen governance, increase transparency, and reduce the risk of fraud through better implementation of professional ethics.

This article aims to provide a comprehensive literature review on how professional ethics can serve as an effective strategy to prevent fund misuse within organizational financial management. Professional ethics is viewed as a set of moral values, behavioral norms, and professional standards that guide financial managers to perform their duties with honesty, responsibility, and without conflicts of interest. In the context of financial management, these duties include recording, budgeting, monitoring, and reporting financial activities, all of which require accuracy and transparency. The study highlights five main principles of professional ethics: integrity, objectivity, professional competence, confidentiality, and professional behavior. These principles clarify rules, strengthen accountability, and ensure that financial processes comply with established standards. The literature review shows that applying professional ethics not only encourages individuals to act correctly but also enhances responsibility, improves performance, and strengthens financial oversight. Integrity and objectivity play a crucial role in preventing report manipulation, budget inflation, and fund misuse, as these principles demand moral courage and fair decision-making. Professional competence ensures that every financial process is carried out accurately and in accordance with regulations, while confidentiality protects sensitive information from misuse. Professional behavior emphasizes adherence to laws, organizational policies, and professional standards. The article also identifies several supporting factors that enable the effective implementation of professional ethics, such as strong internal policies, leadership commitment to integrity, an ethical workplace culture, layered supervision systems, and continuous ethics training. Conversely, common challenges include weak internal controls, limited understanding of ethics, organizational pressure, conflicts of interest, and inconsistent application of ethical standards. Therefore, this article underscores that integrating professional ethics into organizational financial policies, procedures, and management systems is a key step in preventing fund misuse and strengthening stakeholder trust in the organization’s transparency and accountability.

The rapid advancement of information technology has encouraged business actors to adopt digital transformation; this situation is also experienced by Pabrik Tahu Macanan, a small scale tofu factory in Magelang that still relies on manual systems in operation. This  study aims to analyze the implementation of management information systems in supporting digital transformation and risk management at Pabrik Tahu Macanan; a descriptive qualitative approach was applied, using interviews, observations, and documentation as date collection methods. The findings reveal that digital information systems have the potential to improve efficiency, recording accuracy, and internal control; however, their implementation remains limited due to human resource constraints and low adaptability to new technologies. The research also found that simple risk management practices such as regular machine maintenance and manual bookkeeping remain effective in maintaining business stability. The implication of this study indicates that a gradual implementation of digital based information systems, supported by training and supervision, can serve as a strategic step to enhance competitiveness, operational efficiency, and sustainability for traditional SMEs like Pabrik Tahu Macanan.

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) performance on financial misreporting, with investor attention as a moderating variable in banking companies listed on the Indonesia Stock Exchange during the 2019–2022 period. The theoretical framework is grounded in Agency Theory and Legitimacy Theory to explain the role of ESG as an internal control mechanism and a means of gaining external legitimacy. The research employs a quantitative approach using secondary data from annual reports and sustainability reports. Financial misreporting is proxied by earnings management measured through discretionary accruals, while ESG performance is assessed using the GRI Standards index, and investor attention is proxied by institutional ownership. Data analysis was conducted using multiple regression and Moderated Regression Analysis (MRA). The findings reveal that all three ESG dimensions (environmental, social, and governance) have a significant negative effect on earnings management. Institutional investor attention is found to strengthen the negative relationship between environmental and social aspects with earnings management, but weaken the influence of governance. These results indicate that institutional investors tend to be more responsive to environmental and social issues compared to governance aspects. Practically, this study provides empirical evidence that ESG implementation can serve as a control instrument against financial misreporting in the banking sector, while theoretically enriching the literature on investor moderation in the relationship between ESG and earnings management practices.

This study aims to analyze the goods purchasing accounting system at PT Central Sandang Jayatama. A qualitative approach was employed, with data collected through interviews, observations, and documentation. Data analysis included descriptive analysis of the purchasing accounting system and comparison between the company’s implementation and the elements of a purchasing accounting system, including related functions, procedures, documents, and accounting records. Conclusions and recommendations were drawn based on the analysis. The results indicate that the purchasing accounting system related to auxiliary materials availability supports smooth production processes and provides a significant contribution to management in managing auxiliary materials. However, several elements were not fully aligned with the principles of purchasing accounting systems, as reflected in an unclear organizational structure and overlapping duties between the purchasing and receiving functions. Therefore, it is recommended to strengthen the internal control system in auxiliary material purchasing and redesign the organizational structure to separate purchasing and receiving functions. Improvements in this system are expected to enhance product quality, production efficiency, and company profitability. This study contributes

The interval between 2018 and 2025 represents a defining epoch in financial assurance, characterized by a systemic collision between traditional audit methodologies and the exponential sophistication of fraudulent actors. This research employs a comprehensive library research methodology, utilizing Systematic Literature Review (SLR) to evaluate the evolving landscape of audit and fraud. The study traces the theoretical migration from Cressey’s Fraud Triangle to multidimensional frameworks like the Fraud Pentagon, which emphasizes the roles of arrogance and competence. Through a forensic examination of catastrophic audit failures including Wirecard, FTX, and the emerging risks of crypto-assets, the research identifies recurring patterns of auditor failure in assessing operational risks and internal controls. Furthermore, the report analyzes the dual-edged impact of Artificial Intelligence (AI); while machine learning algorithms offer enhanced detection capabilities, the rise of Generative AI (GenAI) and deepfake technology has empowered perpetrators to execute sophisticated "synthetic reality" frauds. The study critically evaluates regulatory responses, particularly the revision of International Standard on Auditing (ISA) 240, which mandates a more proactive "fraud lens." The findings suggest that the auditing profession faces an existential crisis of relevance, necessitating a fundamental shift toward a forensic mindset supported by advanced technological integration.

This study presents a meta-analysis of open-access accounting information systems (AIS) literature in Indonesia during the digital transition period of 2015-2025. The primary objective is to identify and map the taxonomy of Independent Variables (X) and Dependent Variables (Y) predominantly used in academic and practical research. Through a systematic review of 15 key accredited articles with Digital Object Identifiers (DOI), this research finds that AIS success determinants (Variable X) have evolved from purely technical factors to integrative clusters encompassing Human Capital (competence, training), Organizational (culture, management commitment), and Technological (infrastructure, internal control) aspects. Meanwhile, Dependent Variables (Y) have shifted from mere technical user satisfaction to strategic impacts such as financial report quality, operational efficiency, and MSME business performance. These findings indicate that AIS research in Indonesia is heavily influenced by public sector regulatory contexts and cloud technology adoption in the MSME sector. This report serves as a reference framework for future researchers to explore emerging variables such as artificial intelligence and cybersecurity behavior within the accounting ecosystem.

Internal control is a crucial aspect for SMEs in maintaining the reliability of revenue recording and preventing the risk of misappropriation. This study aims to analyze the implementation of internal control in the revenue cycle at Exmo Tea Café and to evaluate its effectiveness through internal audit. The research uses a qualitative descriptive approach with data collection through interviews with management personnel directly involved in transactions and financial recording. The analysis is conducted using the COSO framework, which includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The research results indicate that Exmo Tea Café has implemented several basic elements of internal control, such as recording transactions through a cashier application, daily cash reconciliation, and reporting to the owner. However, the effectiveness of these controls is still limited because the segregation of duties between receiving and recording is not optimal, risk assessment is reactive, documentation and report archiving are not systematic, and monitoring is conducted informally. In addition, there are no formal policies regarding operational standards (SOPs) or internal audit procedures that could serve as guidelines for continuous control implementation. These conditions have the potential to lead to risks of fraud, recording errors, and delays in financial reporting. Therefore, these findings underscore the need for a comprehensive enhancement of the internal control system, including strengthening the separation of duties, conducting preventive risk assessments, providing employee training related to financial governance, as well as implementing more formal monitoring and documentation. These improvements are expected to increase reporting accuracy, operational effectiveness, and minimize the potential for errors or fraud in the company's financial activities.  

This study provides a comprehensive analysis of the performance of the Travel Document Section at Tanjung Perak Immigration Office within the framework of Public Administration. Employing a qualitative, case-study approach, the research investigates the efficiency, effectiveness, and quality of immigration services, emphasising the application of New Public Management (NPM) principles and Good Governance practices. The findings reveal that while technological innovations such as digital systems (M-Passport and SIMKIM) have successfully improved operational efficiency and reduced physical queues, challenges persist regarding procedural transparency, accountability, and system reliability. Human errors and inconsistent discretion in handling complex documents highlight the need for enhanced capacity building and resource allocation. Moreover, issues of bureaucratic transparency and integrity undermine public trust, underscoring the importance of strengthening internal controls and communication strategies. The study also underscores that service quality is multidimensional, encompassing physical facilities, interpersonal professionalism, and procedural clarity, all of which influence public satisfaction. Despite improvements, the gap between technological efficiency and service effectiveness suggests that further efforts are needed to integrate digital innovations with robust procedural protocols. The research concludes that sustainable performance improvement requires a balanced focus on technological, human, and systemic factors, fostering a culture of transparency, accountability, and continuous development. These insights offer valuable policy recommendations to enhance the robustness and responsiveness of immigration services, ultimately strengthening the legitimacy and trust of government institutions in delivering public services.

This study aims to examine the implementation of audit procedures on accounts payable at PT XYZ by KAP Ramli & Rekan, with a focus on compliance with Auditing Standards and effectiveness in detecting material misstatements. Accounts payable are a key component of financial statements representing the company’s obligations to suppliers, requiring accurate presentation for assessing liquidity and capital structure. The study applies a descriptive qualitative method, collecting primary data through interviews with audit staff at KAP Ramli & Rekan and secondary data from relevant literature. The findings show that the audit procedures comply with professional standards, covering comprehensive stages including engagement acceptance, audit planning, risk and materiality assessment, and substantive testing. The planning process incorporates the COSO framework for evaluating internal control, establishes audit objectives based on the five management assertions, and utilizes ATLAS software and Microsoft Excel. KAP Ramli & Rekan apply control testing and substantive procedures, including external confirmations, inspection of supporting documents, review of aging payables, and subsequent payment testing. Risk assessment indicates low inherent and control risks, while detection risk is mitigated through substantive procedures. Overall Materiality is set at 60% of revenue and profit before tax, Performance Materiality at 3% of Overall Materiality, and Threshold Materiality at 3% of Performance Materiality. The study concludes that the audit procedures implemented by KAP Ramli & Rekan align with applicable Auditing Standards and are effective in addressing audit risks related to accounts payable. The implications highlight the importance of enhancing audit quality practices, particularly the effectiveness of planning and internal control evaluation in accounts payable audits.

The purpose of this study is to analyze the role of professional accounting ethics in maintaining the quality, transparency, and accountability of corporate financial reporting through a literature review of relevant journals, regulations, and cases, including the Garuda Indonesia case, which illustrates ethical violations in revenue recognition. The findings emphasize that the principles of integrity, objectivity, professional competence, confidentiality, and professional behavior serve as fundamental pillars for accountants in producing reliable financial information. Ethical misconduct can lead to declining public trust, weakened corporate governance, and increased legal and reputational risks. Therefore, ethical education, regulatory supervision, strengthened moral awareness, and effective internal control systems are essential to prevent financial reporting manipulation. Professional more than just an normative obligation but a strategic element in safeguarding the credibility of the accounting profession and ensuring economic stability.

This study evaluates the implementation of Government Regulation Number 94 of 2021 concerning Civil Servant Discipline, assessing its impact on enhancing the effectiveness and accountability of public administration within Sidoarjo Regency. Civil servant discipline constitutes a critical instrument in bureaucratic reform oriented towards good governance and high-quality public services. This research employs a qualitative approach utilising William Dunn's policy evaluation model, which encompasses the dimensions of effectiveness, efficiency, adequacy, responsiveness, and appropriateness. Data were collected through documentary analysis of prevailing legislation, local government performance reports, SAKIP (Government Agency Performance Accountability System) reports, SPIP (Government Internal Control System) reports, and digital human resource management system documents. Data analysis was conducted qualitatively, employing source triangulation to ensure the validity of the findings. The evaluation results indicate that Government Regulation 94/2021 is effective in reducing work procedure deviations, enhancing public service consistency, and strengthening accountability through clear audit trails. Integration with the 'Smart ASN' (State Civil Apparatus) and 'e-Kinerja' (e-Performance) systems reinforces the objectivity of performance assessments and minimises subjectivity. However, challenges persist regarding aspects of organisational culture, supervisory capacity, and the quality of infraction documentation. This study concludes that consistent disciplinary enforcement, when integrated with performance management systems, serves as a driving force for bureaucratic effectiveness and accountability. It further accelerates the consolidation of regional bureaucratic reform, fostering a bureaucracy that is professional, maintains high integrity, and is responsive to societal needs.

This study aims to evaluate the effectiveness of the implementation of the public sector accounting cycle in the planning, implementation, administration, and evaluation of catfish cultivation programs run by BUMDes Ajoeng Jaya as part of the village food security program. The focus of the research departs from the need to ensure that each stage of the management of the BUMDes program runs according to the principles of public accountability, considering that BUMDes is a strategic entity in the management of village resources to improve the welfare of the community. This study uses a qualitative descriptive approach through field observation, in-depth interviews with the management of BUMDes Ajoeng Jaya, and a review of documentation related to catfish farming program activities and financial records. This approach allows researchers to gain a comprehensive understanding of the accounting practices applied as well as the various obstacles that arise during the implementation of food security programs. The results of the study show that the catfish cultivation program has failed due to weak internal supervision, the absence of SOPs, lack of financial recording and reporting, and lack of technical competence of managers. The implementation of the public sector accounting cycle has not been running optimally so that it is not able to support effective control and evaluation of programs. In addition, crop failures are exacerbated by theft by internal parties and the absence of a structured monitoring system throughout the program, which indicates weak governance and internal control. This study has limitations in the form of a small number of informants and a lack of formal documents, so the analysis—especially the financial aspect—cannot be generalized widely. Nevertheless, this study contributes by integrating the evaluation of food security programs through the implementation of the public sector accounting cycle and offering recommendations to improve the accountability, transparency, and sustainability of BUMDes programs.

Internal control plays a crucial role in ensuring the reliability of financial reporting and the effectiveness of a company’s operations. One account that requires special attention is prepaid expenses, as its recognition and amortization may lead to misstatements if not properly executed. This study aims to analyze the implementation of internal control over prepaid expense accounts from the perspective of external auditors at Public Accounting Firm XYZ. The research employs a qualitative descriptive method through semi-structured interviews with auditors and examination of supporting documents related to the internal control system. The results indicate that internal control has been implemented through payment authorization procedures, verification of supporting documents, and testing of amortization allocations. However, weaknesses remain, including limited staff understanding of expense allocation policies and inadequate segregation of duties, which increase the risk of material misstatement. The findings highlight the importance of enhancing staff competence, establishing consistent amortization policies, and utilizing technology-based accounting systems to strengthen the effectiveness of internal controls and the reliability of financial reporting.

This study aims to analyze the influence of internal control systems and transparency on the accountability of village financial management. This type of research is quantitative and descriptive, using primary and secondary data. Data were collected using questionnaires and literature studies. The population was the Tanjung Datuk community and village officials, Siak Kecil sub-district, Bengkalis district, Riau. The sampling technique used was accidental sampling, with Yamane sample measurements, so the number of samples obtained was 237 people. The data analysis technique used multiple linear regressions with validity, reliability, classical assumptions and hypothesis testing using SPSS software. The results of this study indicate that the internal control system has a positive effect on the accountability of village financial management. However, transparency does not affect the accountability of village financial management. This study provides theoretical implications, especially in completing the theory regarding the influence of the internal control system on accountability and support for the theory of stewardship and legitimacy. This study can then be a reference for the village government in maintaining and improving the accountability of village financial management in implementing the internal control system.

The reliability of financial reporting information is an important aspect in maintaining the credibility of financial institutions, especially Rural Banks (BPR) that operate based on public trust. This study aims to analyze the influence of organizational commitment, individual integrity, ethical orientation, and external pressure on the reliability of financial reporting information at BPRs in Bali Province. This study used a quantitative approach with a purposive sampling technique, involving 75 respondents from 10 BPRs who met the criteria of length of service and involvement in the financial reporting process. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the help of SPSS. The results showed that organizational commitment, individual integrity, and ethical orientation had a significant positive effect, while external pressure had a negative but insignificant effect on the reliability of financial reporting information. These findings emphasize the importance of strengthening ethical values ​​and employee integrity in strengthening the reliability of financial reporting, while also supporting the application of Agency Theory which emphasizes the importance of controlling agent behavior to align with the interests of the principal. This study provides practical implications for BPR management to strengthen organizational culture and ethical oversight as part of the internal control system.

Village-Owned Enterprises (BUMDes) function as important economic institutions that contribute to enhancing the welfare and independence of rural communities. BUMDes Maju Rahayu, as one of the rapidly developing BUMDes, requires a reliable and effective accounting information system to support transparent and accountable financial management. This study aims to evaluate the implementation of the accounting information system at BUMDes Maju Rahayu using a qualitative approach with a case study method. Data collection was conducted through in-depth interviews with BUMDes managers and direct observation of financial recording and reporting processes. The findings reveal that the existing accounting system still faces several challenges, including incomplete documentation, limited internal control, and dependence on manual bookkeeping. These issues hinder the accuracy and timeliness of financial information. The study recommends capacity-building for human resources, adoption of technology-based accounting systems, and strengthening of internal control procedures to improve financial management quality and organizational performance in BUMDes operations.

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

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.