Cashless financial transactions require information technology to transfer funds for the payment of needs, expenditures, and local government revenues. The potential that causes fraud and corruption can be minimized with non-cash transactions because financial transactions are more transparent. This study aims to identify fraud prevention strategies by implementing a cashless policy. This research was conducted systematically through an article search engine using the keywords "Casslhless" and "Fraud," which was then entered into the Scopus journal search engine based on secondary data in the publish or perish application 8. Then, journals and articles were selected based on the title theme and looked at the quality of the article. The result of this study is that local government payment system innovations have led to changes in payment options by switching to non-cash transactions that are safer, more effective, and efficient. Cashless payments can prevent corrupt practices such as money laundering, bribery, and commissions for services or procurement. People will use non-cash transactions if the local government forces non-cash payments in urban and rural areas with the support of the internet and promising technology. Local governments must report further non-cash payments and prioritize non-cash payments and make policies and innovations such as payment of social assistance to the community using digital money and payment of retribution using non-cash to increase local revenue.Keywords: Cashless, Corruption, Fraud.

This study examines the effect of organizational commitment and the application of accounting policies on the quality of financial reports in the Aceh Besar District Government. The type of this study is quantitative descriptive research. The sources of data in this study are primary data obtained through the distribution of questionnaires and interviews. The population in this study is all Local Government Work Units (SKPD) in the Aceh Besar District represented by Financial Administration Officers, Head of Sub Division of Finance, Finance Section Staff, and Treasurer, with a total of 116 respondents out of 58 Local Government Work Units. The sampling technique in this study used saturated sampling, where the entire population was used as the research sample. The data analysis method used is multiple linear regression using the SPSS Version 26 application. The results show that (1) organizational commitment and the application of accounting policies have a joint effect on the quality of financial reports; (2) organizational commitment affects the quality of financial reports; and (3) the application of accounting policies affects the quality of financial reports. The results of this study are expected to provide suggestions for the Aceh Besar District Government in policy making, especially those related to organizational commitment and the application of accounting policies, so as to further improve the quality of financial reports.

This study aims to determine the appropriateness of village funds management and reporting budgets in Simeulue Regency based on the Regulation of the Ministry of Home Affairs Number 20 of 2018 and the Regulation of Simelue Regent Number 78 of 2018 concerning village fund management. This research is a study in all villages in Simeulue District in 138 villages. Data collection from this study was interviews and observations of 138 villages as the object of this research. Respondents in this research consist of two people in each village, with a total of 276 respondents. A qualitative descriptive was employed as the analysis method. Data were collected from interviews, observations and documentation. The results showed that the stages of village fund management in Simeulue Regency were following the mandate instructed by the Permendagri and the 2018 Simeulue regent regulation. Regarding managing the village fund budget, reporting, and accountability, there were still two villages, namely Lhok Makmur and Sembilan Villages, whose budgets still needed to be in order, resulting in reporting and accountability delays. Such conditions are caused by a lack of ability of the financial coordinator since the treasurer has newly served in that position. The implications of the findings are expected to be the basis for policymakers to manage village funds in the future.

Audit quality is very important in carrying out audit activities because good audit quality will produce reliable and honest results without any influence from related parties. Obtaining audit quality in government agencies is often constrained, due to lack of supervision, lack of human resources, professional experience, knowledge, and religiosity of auditors. This study aims to determine the positive influence of professionalism, experience, knowledge, and religiosity of auditors partially on audit quality at the Aceh Besar Inspectorate. This study used quantitative methods. The population in this study was all employees of the Aceh Besar Inspectorate. While the sample of this study was the auditors of the Aceh Besar Yogyakarta Inspectorate which amounted to 47 employees. The sampling technique is purposive sampling. This study used primary data by conducting a survey through the distribution of questionnaires. Respondents in this study amounted to 47 people. The results showed that professionalism of experience had a positive effect on audit quality in Aceh Besar, knowledge and religiosity did not affect audit quality. And professionalism of experience, knowledge and religiosity is not able to moderate the quality of audits. Based on the results of the study, it can be concluded that professionalism and experience have a positive influence on the quality of audits in Aceh Besar. Therefore, efforts are needed to improve the professionalism and experience of auditors in order to provide quality audit results.