This study aims to determine the influence of accounting understanding, internal control
system, and the use of information technology on the quality of local government financial …

This study looks at the implementation of the Village Financial System (SISKEUDES),
developed by the Financial and Development Supervisory Agency (BPKP), as a strategic …

Users of local government financial statements can experience negative consequences. The
purpose of this study is to test empirical evidence on audit findings, auditor switching, local …

This study aims to determine the influence of information asymmetry, religiosity,
organizational culture, and law enforcement on fraud tendencies. This study uses a …

As the palace of pursuing new knowledge and ideas, Higher Vocational Colleges (HVC)
have always been a place of active thinking, freedom and democracy. If other leadership …