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The rapid advancement in information technology has transformed the landscape of accounting, making it increasingly computerized, enhancing efficiency through the automation of routine tasks, enabling real-time access to financial data, and providing more sophisticated data analytics capabilities. However, alongside these benefits, technology also brings challenges related to data security and changing regulations, necessitating accountants to continuously develop their technological skills. Online collaboration between accountants and clients is becoming more common, reflecting the influence of information technology on the evolution of accounting practices. Technological developments also affect Accounting Information Systems (AIS), changing the way data is processed, internal controls are implemented, and financial information is prepared. Despite initial concerns, the advancement of IT ultimately opens up new opportunities, such as computer-based information system audits, computer-based information system consulting, and web trust audits. This is the essence of the impact of information technology on the development of accounting, presenting opportunities and challenges that require adaptation and a strong understanding from accounting professionals in the digital era.

This paper aims abnalyze The physical and psychosocial development of children and adolescents is a broad topic and complex. Children begin to develop the ability to think, learn, and remember, and begin to develop the ability to control emotions and interact with people other. In adolescence, individuals experience a transition between childhood and adulthood adult life is characterized by biological growth and development and psychological. Children's physical and psychosocial development of adolescents can begin with an explanation of the importance of understanding physical and psychosocial development during childhood and adolescence. Matter This is because this period is a very important period in a person's life, in where many significant changes and developments occurred. Additionally, understanding of Physical and psychosocial development during childhood and adolescence is also very important for parents, teachers and health workers in providing appropriate care and upbringing. Physical development during childhood and adolescence includes growth and development of body organs, nervous system, and motor abilities. Meanwhile development Psychosocial includes emotional, social and cognitive development. During childhood, Physical and psychosocial development is greatly influenced by the environment and upbringing accepted. Meanwhile, during adolescence, physical and psychosocial development is influenced by internal and external factors, such as hormonal changes, social environment, and pressure from friends peer. In discussing children's physical development and adolescent psychosocial development, it needs to be emphasized that each individual has different developments, depending on factors which influences it.

This research aims to evaluate the effectiveness of the internal control system for the sale of merchandise at Jazzy Souvenir Store. The approach used is a qualitative descriptive method with the application of data analysis techniques using triangulation. Data collection is carried out through observation, interviews, and documentation. The analysis results indicate that the internal control system for the sale of merchandise at Jazzy Souvenir Store is not yet optimal, as evidenced by the lack of adequate organizational structure and the existence of dual functions in the execution of tasks and responsibilities. Additionally, negligence in inventory recording by store employees leads to discrepancies between the physical inventory of merchandise and the recorded inventory in the system.

White collar crime is increasingly prevalent in various corporate sectors and causes significant financial losses and damage to public trust. This type of crime includes embezzlement of funds, manipulation of financial statements, bribery, insider trading in the capital market, and theft of customer personal data. Although it occurs a lot, the prevention of white collar crime is still not optimal and the perpetrators are rarely prosecuted properly. This paper aims to analyze the various determinants that influence the occurrence of white collar crime in order to formulate policy recommendations and prevention strategies in the future. A systematic approach is used by applying the fraud triangle theory which focuses on the three main elements that cause fraud, namely pressure, opportunity and rationalization. The results of the study show that pressure to meet high performance targets and large bonuses often encourage individuals to commit fraud. Meanwhile, weak supervision and lack of transparency create opportunities for fraud. Perpetrators also often justify their actions, for example by assuming that they will not be caught or the value of the loss is small. The complexity of modern corporate operations also increases opportunities for white-collar crime. Effective prevention efforts must be comprehensive by involving various parties and strengthening a number of aspects as controls. The role of internal and external supervisors (auditors) of companies needs to be continuously improved, supported by modem fraud detection technology tools. Whistleblowing mechanisms need to be strengthened in every company and kept confidential to encourage early reporting of fraud indications.

This research aims to test the government's internal control system and regional financial accounting system on the effectiveness of regional financial management. Data collection for this research used a questionnaire. Questionnaires were delivered to 74 employees at the Padang City Inspectorate Office. This research is included in quantitative research. The sample was determined using total sampling technique. Data analysis uses multiple regression using SPSS 22 software. The results of this research show that the internal control system has no effect on the effectiveness of financial management and the accounting system has a positive effect on the effectiveness of financial management.

Inventory management at Puskesmas BLUD "X" is a mandate from  Peraturan Pemerintah Nomor 27 Tahun 2014 and Peraturan Pemerintah Nomor 28 Tahun 2020 concerning BMN / BMD Management and its amendments. Peraturan Menteri Dalam Negeri Nomor 19 tahun 2016 concerning Guidelines for Regional Property Management (BMD). Moreover, Peraturan Menteri Dalam Negeri Nomor 47 Tahun 2021 concerning procedures for implementing BMD bookkeeping, inventory, and reporting, Kebijakan Akuntansi Pemerintah Daerah on inventory, Standar Akuntansi Pemerintah on inventory.  In this study, it was found that inventory management at the Puskemas BLUD "X"  was still inadequate and not in accordance with applicable regulations. The purpose of this study was to determine the error factor in the management of medical supplies Puskesmas BLUD "X" which is not in accordance with applicable regulations. The methods used in this study are comparative descriptive qualitative with the type of case study, and data collection techniques through triangulation (interviews, observations, and documentation).  The result of this study is that inventory management at the Puskesmas BLUD "X" is still inadequate due to several factors, namely the non-functioning  of operational standards in terms of  recording, the quality of the internal control system is still weak,  and the weak use of the SIM Persediaan Puskesmas, where these factors affect the results of the calculation of medical inventory expenses presented in the financial statements.

The structure of interrelated procedures in the payroll and wage accounting system is based on a comprehensive plan for carrying out the company's core operations and functions. Interior control is essential for this framework, including hierarchical designs, techniques, and activities consolidated to safeguard organization resources, check the unwavering quality and exactness of bookkeeping information, further develop capability, and guarantee consistency with the executive guidelines. The compensation and pay bookkeeping data framework at PTPN IV Medan isn't completely as per the hypothesis that upholds it. Despite the fact that she had been helped by unique mark programming, Ms. Office Excel, dan Accurate Accounting System, related works actually have not arrived at the best level. As a result, the payroll and wage accounting information system's internal control can still be improved, particularly with regard to the division of labor in the financial sector. This can be accomplished by creating new sections in accordance with applicable theory, such as the employment function, the PPh21 function, and other functions, to ensure this system's internal control is more efficient.

Inventory management at Puskesmas BLUD "X" is a mandate from  Peraturan Pemerintah Nomor 27 Tahun 2014 and Peraturan Pemerintah Nomor 28 Tahun 2020 concerning BMN / BMD Management and its amendments. Peraturan Menteri Dalam Negeri Nomor 19 tahun 2016 concerning Guidelines for Regional Property Management (BMD). Moreover, Peraturan Menteri Dalam Negeri Nomor 47 Tahun 2021 concerning procedures for implementing BMD bookkeeping, inventory, and reporting, Kebijakan Akuntansi Pemerintah Daerah on inventory, Standar Akuntansi Pemerintah on inventory.  In this study, it was found that inventory management at the Puskemas BLUD "X"  was still inadequate and not in accordance with applicable regulations. The purpose of this study was to determine the error factor in the management of medical supplies Puskesmas BLUD "X" which is not in accordance with applicable regulations. The methods used in this study are comparative descriptive qualitative with the type of case study, and data collection techniques through triangulation (interviews, observations, and documentation).  The result of this study is that inventory management at the Puskesmas BLUD "X" is still inadequate due to several factors, namely the non-functioning  of operational standards in terms of  recording, the quality of the internal control system is still weak,  and the weak use of the SIM Persediaan Puskesmas, where these factors affect the results of the calculation of medical inventory expenses presented in the financial statements.

The focus of this research is, 1) how business management at CV Antique Production to improve consumer satisfaction in the Islamic Perspective of Islam. 2) What are the constraints on printing business management at CV Antique Production in improving consumer satisfaction in the Islamic Emergency Perspective. 3) What are the solutions of the constraints on printing business management on CV antique production in improving consumer satisfaction in the Islamic Emergency Perspective. This research uses descriptive approach with the type of qualitative research. The data source obtained is primary and secondary data. Data collection techniques with observation, interview and documentation. Data analysis techniques use data reduction, data presentation, and concludes. This research is the management of printing business done by CV. Antique Production To improve consumer satisfaction in the Islamic economic perspective is to implement management functions or management in Islam well. The management function consists of: the implementation (planning), organizing), implementation (actuating), and control (controlling). Constraint business management facing by CV. Antique Production To improve consumer satisfaction include internal constraints that is lack of employees when many demand and delay of product raw material supplies, and external constraints are of unclear consumers with product details of the product and competitor or competitors. Solutions to overcome constraints on printing business management by CV. Antique Production To improve consumer satisfaction includes the solution of internal constraints that adds employees with freelance systems, adding more than one supplyer and check periodically inventory of product raw materials while solutions for external constraints are providing conservation sessions of the booking and consuming businesses by opening product gallery and developing its employee skills.

The purpose of this study was to determine and analyze the effect of accounting information systems and internal control on the effectiveness of sales at a trading company in the city of Padang. The population in this study were all trading companies in the city of Padang, amounting to 34 companies.Determining the number of samplesusing total sampling,then the number of respondents as a sample in this study were as many as 102 respondents, consisting of the Director/Manager, Supervisor and Treasurer. The data analysis technique used is multiple linear regression analysis and for hypothesis testing using statistical t test. The results showed that: the accounting information system variable had a partial significant effect on the effectiveness of sales at a Trading Company in Padang City, because it had a sig value. is 0.000 < 0.05. The internal control variable has a significant partial effect on the effectiveness of sales at a Trading Company in Padang City, because it has a sig value. its value is 0.019 < 0.05.

This research aims to determine the application of accounting information systems to the effectiveness of cash internal control in broiler chicken farming businesses in South Labuhanbatu Regency and to determine the effectiveness of cash internal control in broiler chicken farming businesses in South Labuhanbatu Regency which is running effectively. The type of research used in this research is descriptive qualitative research. The type of data used in this research is primary data and secondary data obtained from broiler chicken farming businesses in South Labuhanbatu Regency. Data collection techniques were carried out using documentation and interview techniques. The results of this research indicate that the application of the accounting information system to the effectiveness of internal cash control in broiler chicken farming businesses in South Labuhanbatu Regency is considered effective, however, there are still shortcomings in the system which still exist in some manual parts. The effectiveness of internal cash control does not fully use computers but there are still manual ones, and the obstacles experienced when recording financial reports in broiler chicken farming businesses in South Labuhanbatu Regency are that sometimes it is still difficult for outside parties to accept and understand because they do not fully use the system. accounting information.  

This research aims to determine the effect of implementing the Government's Internal Control System and Human Resource Competency on preventing cases of accounting fraud / fraud using the Fraud Hexagon Approach (Case Study of the North Sumatra Provincial Government). The research method used is a survey method by distributing questionnaires to respondents consisting of government employees involved in internal control processes and accounting activities. The questionnaire measures the level of implementation of the government's internal control system, human resource competency, and cases of accounting fraud that occur. The Fraud Hexagon approach is used to analyze factors that influence fraud prevention. This research uses quantitative methods, primary data collection techniques by distributing questionnaires. The population and sample were 50 respondents and used a total saturated sampling technique. This research uses SPSS statistical tools. Data were analyzed using multiple regression analysis method. The results of this research show that the implementation of the Internal Control System has a positive and significant effect on preventing accounting fraud cases. Human Resource Competency has a positive and significant effect on preventing accounting fraud cases. And the F test shows that the Implementation of the Internal Control System and Human Resource Competency has a simultaneous and significant positive effect on the Prevention of Accounting Fraud Cases.

The aim of this research is that fraud is still rampant in Islamic banks, both internal and external, to obtain empirical evidence regarding the influence of internal control, good corporate governance and Violation reporting system on fraud in Islamic banks registered with the Financial Services Authority (OJK) for the 2020-2022 period. This research is quantitative in nature using secondary data in the form of annual reports of sharia banking companies for 2020-2022. The samples taken using purposive sampling were 14 companies. Data analysis uses multiple linear regression analysis with SPSS version 26 software. The research results show that the good corporate governance variable has an effect on fraud. However, the internal control variable has no effect on fraud and the Violation reporting system variable has no effect on fraud. Good corporate governance, internal control, and a violation reporting system simultaneously influence fraud. The results of this research have implications for sharia banking management to further strengthen the implementation of GCG to reduce the level of fraud in sharia banking.  

An audit is a systematic process carried out by an auditor to obtain and evaluate evidence of a company's economic events and include fairness based on predetermined standards and convey the findings obtained to interested parties. My aim in writing this article is to find out to what extent auditors play a role in improving company performance from an Islamic perspective. The method I used in this research was using qualitative research methods by means of field observations, interviews with related sources and supported by several sources such as books, journals and other documents. The results of this research are that an auditor has a vital role in the management and administrative audits in every institution or company, because with an audit, the financial system in a company will run well and will of course have an impact on improving the quality of each existing employee. at every company. So I can conclude that audits within the company must be carried out periodically to review the extent to which administrative controls have been implemented to improve company performance and to achieve predetermined goals

This research aims to determine the application of the Inpatient Services Accounting Information System in Supporting the Effectiveness of Internal Control of Hospital Revenue at the SMEC Medan Eye Hospital. The method used in this research is qualitative with descriptive analysis, with data collection techniques through interviews, observation and documentation. The results of this research are that the implementation of the Inpatient Services Accounting Information System has run smoothly, effectively and efficiently. SMEC Medan Eye Hospital has used a computerized system in all areas of its activities. Starting from patient reception to cash receipts. The use of a computerized system is followed by an application, namely SIM RS, to simplify all operational activities. And has a role in supporting internal control of Hospital revenue. This is proven by the faster data entry and payment processes at the cashier. This is supported by an adequate accounting information system and is proven by the system running well and smoothly.  

This research was conducted at a company operating in the property sector, called PT. Anugrah Reveno Lestari Abadi which is usually abbreviated as PT. ARLA. This research aims to find out how the sales accounting information system is implemented and how the sales accounting information system is implemented in improving internal control at PT. ARLA Medan City. This research method uses a qualitative method with a descriptive approach. The type of data used is primary data obtained from interviews and secondary data obtained from documentation. This research uses data collection techniques by interviewing several employees at PT. ARLA. The results of this research indicate that the implementation of the sales accounting information system at PT. ARLA has been running quite well. However, there are several weaknesses, such as still using an accounting system that is not yet computerized properly and there are also still duties between related information functions that are not in accordance with the elements of internal control so that the company's internal control has not been able to improve.

Foreign Object Damage (FOD) is any object found in an inappropriate location that could damage equipment or injure personnel by virtue of being in that location.FOD includes a wide range of materials, including loose hardware, pavement fragments, catering supplies, building materials, stone , sand, luggage, and even wild animals. The aim of this research is to find out the handling of Foreign Object Damage at the Yogyakarta Kulon Progo International Airport Apron and to find out the factors that cause Foregin Object Damage (FOD) in the Airport Apron area International Yogyakarta Kulon Progo. This study used descriptive qualitative method. This research was carried out on March 1 – March 31 2023 at Yogyakarta Kulon Progo International Airport. The data collection techniques used in this research were documentation, observation and interviews with Apron Movement Control (AMC) Unit officers. Data analysis techniques use data reduction, data presentation, and drawing conclusions.The results of the research show that the handling carried out by the Apron Movement Control (AMC) unit is by checking. If there is Foreign Object Damage (FOD) scattered in the Apron area, it is immediately taken or stored in the Fod bin box and will later be handed over to the Safety Management System. (SMS). The obstacle faced by Apron Movement Control (AMC) unit officers at Yogyakarta Kulon Progo International Airport is the lack of awareness of operational officers in the Apron area, especially regarding order and cleanliness. There are several colleagues who are not optimally moving around the Apron so that Fod is not detected. External factors that cause Foreign Object Damage (FOD) on the Apron are objects brought in from outside such as flying grass from cuttings at the edge of the Apron or runway which are carried by the wind and enter the Apron. Meanwhile, the internal factors are plastic waste from GSE such as neat ropes, fragments of suitcases and from passengers.  

This study aims to analyze the Internal Control System and to analyze the role of the Accounting Information System for cash receipts and expenditures at PT Pelabuhan Indonesia Belawan Branch. This research approach is descriptive by using qualitative data types. The research data conducted is in the form of primary data and secondary data. Where primary data is carried out by interviews, and secondary data in the form of evidence, records or historical reports that have been compiled in published and unpublished archives. The results showed the internal control system of the accounting information system of cash receipts and expenditures at PT. Pelabuhan Indonesia Belawan Branch is still not optimally implemented so it is not in accordance with the purpose of internal control. This is proven by the existence of control elements that have not been implemented, namely from elements of control activities and elements of risk assessment and accounting information systems at PT. Pelabuhan Indonesia has played a good role so that it can improve the internal cash control system.

This research aims to determine the effect of understanding the Regional Financial Accounting System (SAKD), the use of information technology, and internal control on the quality of financial reports in the Besitang District Village Government. This research uses quantitative methods with an associative approach, data collection techniques using questionnaires, the number of samples in this research is 45 people from the Village Work Unit (SKPD) who are involved in financial preparation reports at the Besitang District village/district office. The sampling technique uses a saturated sampling technique. Data were analyzed using multiple linear regression methods. The results of this research show that Understanding the Regional Financial Accounting System (SAKD) partially has a significant effect on the Quality of Financial Reports in the Besitang District Village Government, while the partial use of Information Technology and Internal Control does not have a significant effect on the Quality of Financial Reports in the Besitang District Village Government. Understanding the Regional Financial Accounting System (SAKD), Utilization of Information Technology, and Internal Control simultaneously have a positive and significant effect on the Quality of Financial Reports in the Besitang District Village Government.

This study aims to examine the influence the application of regional financial system, the quality of human resources, and the application of internal control system to the quality of local government financial reports. This type of research is quantitative research by distributing questionnaires. The theory used in this study is the stewardship theory. The sampling method in this tudy was the purposive sampling method. The sample in this study is the staff/employees BPPKAD Gresik were 46 respondents. The analytical method used is multiple linear regression analysis using the IBM SPSS Statistic 22 Program. The result of this study indicate that the influence the application of regional financial system has a significant influence and the quality of local government financial reportsand  the quality of human resources, application of internal control system partially does not have a significant influence on the quality of local government financial reports.