The purpose of this study is to identify methods to address financial statement fraud, both in developed and developing countries. Meta-analysis is a systematic statistical technique for combining several original studies in order to obtain more accurate and reliable results and conclusions. Through this approach, it is expected that ways to prevent government financial statement fraud can be identified, collected, and integrated. The analysis of 5 journals shows that some effective strategies to prevent financial statement fraud include good and effective internal controls, improving organizational culture, creating anti-fraud policies and procedures, and implementing forensic accounting.

Institutional Benefits determine the current state of affairs within the institution. The existence of good work process results can influence the possibility of financing supporters to provide financing. Institutional benefits can be influenced by several factors such as profitability, liquidity, activity, and Capital Structure. The aim of this exploration is to find out the relationship between Profitability, Liquidity and Action on Company Value where Capital Structure is known as an Interverning variable in Property and real estate institutions listed on the Indonesia Stock Exchange for the 2018-2022 period. This exploration uses quantitative methods. The test method uses secondary data, namely certain financial reports obtained from institutional annual reports or periodic reports that have been evaluated on the IDX for the 2018-2022 period via the authority website www.idx.co.id. There are 21 property and real estate institutions listed on the Indonesian Stock Exchange and 6 institutions were selected to be included as examples over a period of 5 periods, so that in total the samples used are known to be 30 pieces of information that will be considered. The information checking technique uses a Structural Equation Model (SEM) using Partial Least Square (PLS). Research results show that capital structure has a positive and significant effect on company value
 

PT Andalan Inti Indonesia is a company operating in the retail sector. In running a business, a company needs to pay attention to the management control system. As one part of carrying out management functions, planning cannot be separated from control. The management control system itself has the aim of planning, evaluating and making decisions in order to develop and maintain the company's survival. The method used in this research is descriptive qualitative. The results of data analysis show that the strategic planning process at PT Andalan Inti Indonesia is good and budget preparation is carried out per division as well as to make it easier to detail the budget for activity needs. Based on the results of the analysis, it can be concluded that the implementation of the management system control function at PT Andalan Inti Indonesia is quite good and running well. The company has focused on increasing brand awareness as a step in achieving its sales target of 2 billion. Apart from marketing its products offline, the company also utilizes technology that supports the popularity of the online market. Employee placement is carried out appropriately to ensure the effectiveness and productivity of each division. Overall, PT Andalan Inti Indonesia has a structured and holistic approach to company management, with a focus on adapting to market changes, evaluating performance, and implementing short-term strategies that are in line with online market trends.

This research explores the impact of implementing incentives at the Bu Ira basic food agency in Krian, Sidoarjo on employee performance, with a focus on sales bonuses and non-financial incentives. The research results show that sales bonuses related to target achievement provide additional motivation for employees to increase sales, especially when bonuses are linked to certain products that have higher profits. Additionally, non-financial incentives such as recognition for good performance have proven effective in building team spirit and increasing job satisfaction. The discussion involved understanding that incentive design must be tailored to the grocery store context, taking into account the unique characteristics of this industry. Sales bonuses, when tied to specific types of products, can provide a greater motivational boost for employees. Recognition of good performance can be realized in the form of promotion or additional training, providing added value in employee career development. Flexibility in incentive design, effective communication, and continuous evaluation of the effectiveness of incentive programs are the keys to success. The results of this research provide insight for business owners and managers in the grocery agency industry to design incentive programs that suit employee needs and business goals, as well as accommodate changes in the industrial environment.

This research is to assess how corporate governance, ownership structure, company attributes, leverage, and accounting conservatism together influence tax avoidance in manufacturing companies listed on the IDX from 2019 to 2021. This research uses quantitative techniques by analyzing financial reports.

The state's contribution from taxes amounts to 85%, indicating the dominant role of taxes in significantly contributing to the state's finances. This research aims to examine the influence of the self-assessment system and tax audits on the Value Added Tax (VAT) revenue. The self-assessment system emphasizes the active role of taxpayers in fulfilling their tax obligations; however, the potential for taxpayer non-compliance may negatively impact tax revenue. Therefore, tax audits are essential to balance the implementation of the self-assessment system and ensure that the filing of Tax Returns (SPT) aligns with the conditions of the taxable objects. This study employs a quantitative method with descriptive analysis. Data analysis involves multiple linear regression and testing classical assumptions such as multicollinearity, autocorrelation, normality, and heteroskedasticity. Hypothesis testing is conducted using t-tests and F-tests with the assistance of SPSS 22. A sample of 36 respondents was selected based on specific criteria, and secondary data were obtained from the Mulyorejo Primary Tax Office in the form of documents. The research findings indicate that simultaneously, the self-assessment system and tax audits do not significantly influence VAT revenue in the Mulyorejo Primary Tax Office during the period of 2020-2022. The implication is that while the active role of taxpayers and tax audits has potential impacts, their simultaneous implementation does not significantly contribute to the increased Value Added Tax revenue in the region.

This study aims to analyze the financial performance of PT Gudang Garam Tbk during the period from 2019 to 2022, with a focus on the company's financial statements. The evaluation is conducted by understanding the assets and liabilities of the company, especially current assets, non-current assets, and net exposure. The significant increase in cash and cash equivalents reflects efficient liquidity management, while fluctuations in trade receivables and inventory highlight operational challenges. Sustained investments in fixed assets signify a commitment to long-term growth, although fluctuations in trade payables and short-term liabilities demand caution. The consistently positive net exposure provides insight into potential growth and financial stability. However, the decrease in net exposure in 2021 indicates the impact of changing dynamics in the cigarette industry. In conclusion, a comprehensive understanding of financial statements is crucial for identifying opportunities and risks, providing a foundation for informed strategic decision-making. Additionally, this research emphasizes the importance of a deep understanding of factors influencing financial performance. Focus on liquidity, fixed asset investment, and net exposure management provides a complete picture of the company's dynamics. In facing the changing dynamics of the cigarette industry, the company needs to maintain a balance between long-term growth and financial risk management. The results of this research can serve as a valuable guide for the company's strategic decision-making in the future.

This research aims to analyze the relationship between capital structure, dividend policy, financial performance and company value in the telecommunications industry. This research uses quantitative methods and applies secondary data. The research results show that capital structure, dividend policy and financial performance greatly influence company value. In other words, making decisions about capital structure, dividend policy, and financial performance can positively influence increasing company value. In other words, the results of this research can be used by practitioners and decision makers in the telecommunications industry to help them increase the value of their business.

This study aims to determine the role of human resource audits on training and compensation on employee performance and career development as an intervening variable at PT XYZ. The research uses descriptive quantitative method. The population in this study were employees of PT XYZ who were placed in outlets in Taman sub-district, Sidoarjo. The sampling technique in the study used Purposive Sampling Technique with the criteria of employees who deal directly with consumers totaling 35 people. Data obtained by filling out a questionnaire. The data was processed using the SmartPLS statistical tool and analyzed using the inner and outer models. The results of the study found that training and compensation have a positive and insignificant effect on employee performance and training has a positive and significant effect on career development.

This research seeks to assess PT. BNI (Persero) Tbk's performance through the utilization of the balanced scorecard approach, encompassing financial, customer, internal processes, and learning/growth perspectives. The study, employing a descriptive method, focuses on PT. BNI (Persero) as the sample population, utilizing documentation techniques for data collection. Results indicate favorable financial indicators (ROA, ROE, NPM, BOPO, LDR), subpar customer metrics (customer acquisition, retention), excellent internal business processes (AETR, NGR), and positive learning/growth aspects (employee productivity, ETTE).