PT. Berlian Kharisma Pasifik is a limited liability company engaged as a distributor of Pertamina lubricants. Therefore this company has inventory which is a major part of supporting the company's operations. Based on research conducted at PT. Berlian Kharisma Pasifik, the conclusion that can be taken is that corporate control must be maximized to minimize the risks that may occur in inventory management. There are a number of points that can help companies control inventory, including inventory storage management by setting appropriate operational standards, conducting inventory operations and checking inventory regularly, and using technology and software to manage inventory. Suggestions for companies to further optimize company inventory control need to pay attention to data collection and inventory recording systems. Companies can use special or manual software with MS. Superior. And the most important is discipline in recording the entry and exit of goods and always records for the stock of items that are damaged or lost, encoded and recorded properly and neatly.Keywords: Inventory Recording System, Inventory Management

Intellectual capital (IC) has become one of the most valuable resources of an organization. As awareness of sustainable practices increases, a new concept emerges: Green Intellectual Capital (GIC). However, research on GIC is still scarce, especially when discussing its relationship with sustainable organizational performance in educational organizations. Through a case study conducted on all universities in the North Sulawesi region, this study aims to assess how the organization's internal stakeholders understand the concepts of GIC, sustainability, and sustainable performance and to better understand the effects of GIC on economic, social, environmental and sustainable organizational performance. Evidence shows that stakeholders do not understand the concept of GIC and only emphasize the environmental dimension of the concept of sustainability and sustainable performance. Furthermore, it was found that the organization's sustainable performance is influenced by all components of GIC, namely Green Human Capital (GHC). Green Structural Capital (GSC) and Green Relational Capital (GRC). This study contributes to the development of different but complementary research areas namely Intellectual Capital, education and sustainability. This research has important managerial implications for educational organizations that are concerned with organizational performance within the scope of education. Generalization to the next research should only be done theoretically. it was found that the organization's sustainable performance is influenced by all components of GIC namely Green Human Capital (GHC). Green Structural Capital (GSC) and Green Relational Capital (GRC). This study contributes to the development of different but complementary research areas namely Intellectual Capital, education and sustainability. This research has important managerial implications for educational organizations that are concerned with organizational performance within the scope of education. Generalization to the next research should only be done theoretically. it was found that the organization's sustainable performance is influenced by all components of GIC namely Green Human Capital (GHC). Green Structural Capital (GSC) and Green Relational Capital (GRC). This study contributes to the development of different but complementary research areas namely Intellectual Capital, education and sustainability. This research has important managerial implications for educational organizations that are concerned with organizational performance within the scope of education. Generalization to the next research

PT bank SULUTGO is one of the companies who are moving in the banking field. One of the best ways to know every branch of branch from pt bank sulutgo is applying the database loss event that may be able to help the process of walking way with good conditions. Application loss event database (LED) is a web-based application used to help banks in inventory of losses damaged or needed by banks and the potential of bank losses and planning of risk response related to operational risk management. Trusted operations.Data of losses are very important for connecting bank risk estimates to experiences of loss with risk management and control decisions.Keywords : Application Loss Event,Risk And Control Decisions Management

In the economy in Indonesia alone taxes have a very vital role. Indonesia itself adheres to the self assessment system, this opens a gap for taxpayers to act dishonestly. Therefore the Directorate General of Taxes is obliged to carry out administrative supervision as well as through tax audits. The purpose of the tax audit is to test compliance with the obligations of taxpayers. The research method used was descriptive research based on SP2 and SKP data from Manado Primary Tax Office. Based on three years, namely from 2014, 2015, and 2016 the percentage level of SP2 examination effectiveness is always on a very effective criterion, but in the next two years, from 2017 and 2018, the percentage level of SP2 examination effectiveness has decreased which is in the less effective criteria. Based on SKP data for the past 5 years, the level of acceptance has not been effective because it has reached the set target.Keywords : Effectiveness, Tax Audit, Tax Revenue

Internal auditing or internal inspection is a part contained in a company that plays a role in an organization or company that functions to test and see how activities in an organization or company are carried out or carried out.According to Sukrisno Agoes in his book Auditing (examination of accountants) it was stated that: "Internal audit is an examination of the operations of a company, including accounting policies and operational policies that have been determined by management, to determine whether the operations have been carried out effectively, efficiently, and economical." The same applies to PT. Bank Sulutgo, the internal audit is carried out and carried out in accordance with the functions, duties / responsibilities and authorities that have been set by the bank / company, so that internal controls are carried out effectively and efficiently accompanied by high supervision procedures, to avoid deviations made by irresponsible party.Keywords : internal audit, internal inspection