BNI Fleksi Credit is a KTA facility offered to employees with fixed income for consumption purposes. The procedure for granting BNI Fleksi credit by Bank BNI Branch. Fatmawati still has problems, one of which is not providing physical collateral and there are still prospective debtors who do not understand the terms and conditions in applying for BNI Fleksi credit facilities. The purpose of this study is to find out what are the terms and conditions in applying for BNI Fleksi credit, to find out how the implementation of BNI Fleksi credit provision, to understand the various obstacles in the process of granting BNI Fleksi credit by Bank BNI Fatmawati Branch. The study method used is descriptive qualitative method. The result of the study shows that, 1) BNI Fleksi credit that has been implemented runs quite well and has been in accordance with the procedures and provisions, however, there are still some obstacles faced, one of which is the completeness of document requirements as support in the process of granting BNI Fleksi credit has not met the requirements. 2) In BI Checking, there are still prospective debtors who have arrears at various banks. 3) BNI Flexi Credit customers experience delays in paying principal and interest installments due to the company being late in paying salaries to employees, this has an impact on installment payments and the occurrence of collectibility which is the possibility of not receiving back the loan that has been given. 4) Refusal to provide BNI Flexion to prospective debtors because they do not guarantee themselves with credit insurance that can protect the risk of inability to pay, death, bankruptcy, termination of employment, repayment of remaining credit interest and arrears, and also simplify the loan application process.

This study aims to identify obstacles and opportunities in the development of Micro, Small, and Medium Enterprises (MSMEs) in Mojokerto Regency, Indonesia from a macroeconomic perspective. Using the Systematic Literature Review (SLR) method, this study analyzes various literature and secondary data from national and international sources. The research findings show that MSMEs in Mojokerto Regency face several major obstacles, including limited access to financing, lack of digital literacy, inadequate infrastructure, and challenges in improving the quality of human resources. On the other hand, there are significant opportunities for MSME development through the use of digital technology, government policy support, and export market development. From a macroeconomic perspective, the success of MSME development in Mojokerto will not only have an impact on improving the welfare of local communities but can also contribute to regional and national economic growth. Recommendations from this study include increasing access to financing, accelerating the development of digital infrastructure, and strengthening the capacity of MSME actors through entrepreneurship training and technological literacy. By overcoming these obstacles and utilizing existing opportunities, MSMEs in Mojokerto Regency have the potential to become a driving force for a stronger and more sustainable economy.

Higher education is an important level of education in preparing students for the world of work. One of the programs that supports the development of student competencies is the internship program, which provides opportunities for students to develop soft skills and adapt to the work environment. This study aims to determine the profile of organizational culture at PT. Graha Manggala Abadi Hotel Harper Perintis By Aston Makassar at present and expected in the future based on employee perceptions. based on six main dimensions: dominant characteristics, leadership This study uses qualitative research by analyzing organizational culture at PT. Graha Manggala Abadi Hotel Harper Perintis By Aston Makassar organization, employee management, organizational glue, strategic emphasis, and success criteria. Data were collected through questionnaires that were distributed and analyzed using the Organization Culture Assessment Instrument (OCAI) analysis. Based on the results of the OCAI analysis for all dimensions of organizational culture, it shows an increase in Clan Culture and Adhocracy Culture. In the organizational aspect, efforts are needed to maintain a balance between renewal, efficiency, and cohesion by strengthening the values ??of Clan Culture and adopting innovative elements from Adhocracy Culture.

This article examines the influence of Forensic Audit, Internal Audit, Information Technology, Auditor Attitude, and professional skepticism on Fraud Disclosure. The goal is to make a hypothesis about the influence of each variable that will be used in future research. The results of this article are: Forensic Accounting, Internal Audit, Information Technology, Auditor Attitude, and professional skepticism affect Fraud Disclosure.

The purpose of this research is to determine the influence of accounting information systems, internal control systems and work motivation on employee performance at PT. Selalu Cinta Indonesia. The research location is at PT. Selalu Cinta Indonesia Semarang. Analysis tools use data reduction, presenting data, and verifying conclusions. The analysis method used is multiple linear regression. Hypothesis testing uses a 5% degree of freedom. The results of the reliability and validity tests show that all question items are reliable and the constructs are valid, besides that the regression meets the model fit. The research results showed that the Accounting Information System (X1) had a significant positive effect on employee performance (Y). Internal Control (X2) has a significant positive effect on employee performance (Y). Work motivation (X3) has a significant positive effect on employee performance (Y).
 

This research aims to determine the influence of the implementation of regional government information systems, human resource competence, organizational commitment, and internal control on the quality of financial reports. The study employs a quantitative method using multiple linear regression analysis. Primary data were collected through questionnaires distributed to respondents, and data were processed using SPSS version 27. The findings reveal that human resource competence and organizational commitment have a significant positive effect on the quality of financial reports. In contrast, the implementation of regional government information systems and internal control do not show a significant effect. These results indicate that improving the quality of financial reports in regional governments is more dependent on the quality of human resources and the level of organizational commitment rather than the sole reliance on information systems or internal control mechanisms. The study provides insights for policymakers to prioritize competence development and foster a culture of organizational accountability to enhance financial reporting outcomes.

 Purpose: The study's aim to highlight how the relationship between the auditing standard Analytical Procedures (520) and reducing audit sample risks, a study according to the standard of auditing (530), and the complementary role between them. The sample chosen for the community matches the financial operations after a thorough assessment using analytical methodologies to gain reasonable certainty that the information presented in the financial statements and management report is reliable, fair, and unbiased. Theoretical framework: The theoretical framework of the study included introductory frameworks for analytical procedures in terms of the concept, objectives and methods they contain, as well as introductory frameworks for the concept of audit samples, their risks and the factors influencing their size, as well as the theoretical relationship between the impact of analytical procedures on audit samples. Design/methodology/methodology: In order to accomplish the aims of the study, the focus was on the inductive approach by highlighting the impact of the relationship to the standard of auditing for analytical procedures (520) in preventing the risks of audit samples, a study according to the standard of auditing (530), and the complementary role between them, And the impact and then the transition to the general path by generalizing the results that have been reached. Also, the deductive approach was relied on to strengthen definitional frameworks for the independent variable, analytical procedures, and the dependent variable, audit samples, through what is contained in books, theses, and scientific research, identifying the general aspects, and delving into the results of the practical side of the study. Findings: The results of the statistical analysis showed the following the existence of a significant relationship between the impact of the methods of analytical procedures in preventing the risks of statistical samples in the audit process. It measures either the significance level (Sig. F) of the model as a whole is (0.000), which is less than (5%) hypothesized by the researcher and should be analytical The analysis accepts the hypothesis of the model that there is a significant effect relationship between the utilization of the analytical procedures approach in the reduction of statistical sampling risk in the audit study based on auditing standards (520, 530). 

This study aims to analyze the impact of financial distress, measured using the Springate S-Score, information technology represented by IT spending, and macroeconomic factors such as interest rates and exchange rates on the stock returns of State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange during the period of 2019-2023. The research method employed is multiple linear regression analysis with a quantitative approach, utilizing secondary data from annual financial reports of SOEs selected through purposive sampling. The results show that financial distress, as proxied by the Springate S-Score, has a significant positive effect on stock returns, while information technology does not have a significant impact on stock returns. The macroeconomic factor, exchange rate, has a significant positive effect on stock returns, whereas interest rates show no significant relationship. Overall, these findings provide insights for investors and SOE management in formulating more effective investment strategies and operational decisions in the capital market.

Purpose: The research examines the relationship between international financial reporting standards and   sustainability accounting information. International financial reporting could affect the efficiency and effectiveness of accounting information disclosure by transparency financial reports.
Design/methodology/approach: This research collects the data by using the questionnaire technique distributed to accountants and auditors in trade companies and financial analysts in financial brokerage companies. The Mann-Whitney test is applied to examine the hypotheses of this study model.
Findings: This research finds that the application of international financial reporting standards positively impacts the efficiency and effectiveness of sustainability accounting information. Thus, international financial reporting standards have many advantages and positive impacts regarding the necessity of their application in business companies.
Originality/value: Although many studies have investigated sustainability accounting, no research has addressed the association between international financial reporting standards and the efficiency and effectiveness of accounting disclosure in financial reports in emerging markets in Iraq. In addition, this research shows the importance of the efficiency and effectiveness of quality accounting information in company reports to inspire companies to provide financial reports with a high level of transparency. Also, the results offer valuable insight into improving the quality of financial reports and accounting information's to attract foreign investors.
The five-point Likert scale was used to express the totality of the five dimensions, in which the measurements range from one point with a strongly disagree content to five points with a strongly agree content, in addition to the program ((spss), and (159) questionnaires were distributed to several employees. The research sample of companies listed in the Iraq Stock Exchange and its analysis using multiple statistical techniques.

This study aims to determine the effect of earnings management and financial performance in firm value. The companies used in this study are food and beverage subsector companies listed on the Indonesia Stock Exchange for the period 2020-2022. The method in this study uses a quantitative approach with secondary data in the form of company financial reports. The population in this study were 51 companies, using purposive sampling method and obtained a sample of 11 companies. The data analysis technique uses the classical assumption test, panel data multiple linier regression test, f test and t test, and the coefficient of determination test. The results of this study indicate that earnings management has a significant negative effect on firm value, profitability has a significant positive effect on firm value, earnings management and profitability affect firm value.