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This study aims to analyze the effect of e-government implementation, Transparency and Maturity of Internal Control System (SPI) on the Quality of Buleleng Regency Government Financial Reports. The research method uses a quantitative approach with a survey method through the distribution of questionnaires to 74 respondents consisting of heads of financial sub-sections and financial report preparation staff at 37 Regional Work Units (SKPD) in Buleleng Regency. The sampling technique uses purposive sampling. Data are analyzed using multiple regression with the help of SPSS 26. The results of the study indicate that the e-government variable does not have a significant effect on the quality of Buleleng Regency government financial reports. Meanwhile, the Transparency and Maturity of Internal Control System (SPI) variables have a positive and significant effect on the quality of Buleleng Regency government financial reports. This finding indicates that the higher the level of implementation of transparency and maturity of the internal control system (SPI), the better the quality of local government financial reports. However, the implementation of e-government has not yet made a significant contribution, possibly due to the suboptimal implementation of the reporting system, which focuses solely on service and administration, and the limited use of technology by human resources. Therefore, the Buleleng Regency government is expected to improve the effectiveness of its e-government implementation and continue to strengthen the transparency and maturity of its internal control system (SPI) to improve the quality of its financial reports. Keywords: E-Government, Transparency, Internal Control System Maturity, financial report quality

Quality control is a crucial aspect in various fields, such as education, the food industry, and manufacturing, as it functions to maintain the consistency of service or product quality. Inaccuracy in managing quality can cause financial losses, damage an institution's reputation, and reduce stakeholder trust. Based on this urgency, this study reviews recent literature to answer the main question of how quality control strategies can be effectively applied in diverse organizations. The review was conducted through a qualitative literature review approach by exploring scientific publications via Google Scholar and the Publish or Perish (PoP) application. Article selection was based on the relevance of keywords related to quality control and was limited to publications from 2020–2025. Out of 24 articles found, filtering was done until 5 of the most relevant articles remained for in-depth analysis. The analysis reveals three main findings. In higher education, a strong internal quality system and a sustainable quality culture are needed. The food industry emphasizes the standardization of raw materials and optimization of production processes. Meanwhile, the manufacturing sector makes extensive use of statistical techniques and tiered inspections. Overall, the effectiveness of quality control requires a combination of technical, managerial, and organizational culture aspects. Future research is recommended to explore the integration of digital technology and sustainability principles in quality control practices.

This study aims to analyze how internal control and ownership structure influence the quality of consolidated financial statements in public companies in Indonesia. The research adopts a literature review approach to analyze the impact of internal control and ownership structure on the quality of consolidated financial statements in public companies. Data was obtained through relevant secondary literature, such as academic papers, books, and research reports related to the impact of ownership structure changes on the consolidated financial statements of companies in Indonesia. The researcher conducted a literature search through online databases, such as Google Scholar, using relevant keywords and only considering trustworthy and relevant findings. The researcher also expanded the review by considering various perspectives to gain a more comprehensive understanding. The results of the study are divided into several main sections, including the quality of financial statements, consolidated financial statements, and the impact of internal control and ownership structure on public companies. The study concludes that strong internal control has a significant positive impact on the quality of consolidated financial statements, acting as a mechanism to prevent fraud and maintain the integrity of financial data. Strict controls improve compliance with accounting standards, making the reports more transparent and reliable. In addition, institutional ownership has been proven to have a significant positive impact on the quality of financial statements, as it encourages transparency and external oversight. However, managerial ownership does not show a significant impact, indicating that the incentives from managerial stock ownership are not strong enough to influence the improvement of financial statement quality.