This paper intends to ascertain whether the influence of organizational culture and internal control on employee performance. An organization can be said to be successful if it is supported by good employee performance. Organizational culture that has long been built in the organization can certainly have an influence on the behavior of employees in it. Likewise with internal control, the better the internal control function in an organization, the employee's performance will also increase in a better and maximum direction. The data used are primary data, namely by distributing questionnaires to collect data. The research sample was ASN in the Environmental Service of North Sulawesi Province. Methods of data analysis using multiple regression. The results of this study indicate that the organizational culture variable (X1) has a significance value = 0.000 <? = 0.05, so it can be concluded that organizational culture has an effect on employee performance. Furthermore, for the test results on the Internal Control variable (X2) on Employee Performance (Y) has a significance value = 0.028 <? = 0.05, which means that Internal Control also affects employee performance. Organizational culture that is not conducive will cause employee performance to decline. However, if the organization, in this case the public sector, is able to build a good organizational culture, it will be able to improve employee performance. Likewise with internal control, the better internal control within an organization, the better the employee's performance in the organization. So that when control and supervision have been carried out properly and have been implemented by employees, the employee's performance will automatically increase.

Abstract. Fraud propensity is not only uncommon in private sector, but also in governmental sector. The fraud is in form of power abuses and errors in financial statement presented by public accountant. This paper intends to examine if individual morality, information asymmetry, and internal control effectivity have significant impacts on fraud propensity. This study utilised the perception of Financial Management Board and District Property North Sulawesi Province. Independent variables (X) were individual morality (X1), information asymmetry (X2), and internal control effectivity (X3), whereas fraud propensity (Y) was dependent variable. Multiple linear regression analysis was processed by SPSS Ver 22.0 in order to analyze data and evaluate hypothesis. This study demonstrates that (1) variable individual morality (X1) has a negative and significant impact on fraud propensity (Y) which shows an increase of individual morality is paralleled by a decrease of fraud; (2)variable information asymmetry (X2) has a positive and significant impact on fraud propensity (Y) which corroborates that an increase of information asymmetry equals an increase of fraud; and (3) variable internal control effectivity (X3) has a negative and significant impact on fraud propensity which proves an increase of internal control effectivity is equivalent to a decrease of fraud.Keywords: Individual Morality, Information Asymmetry, Internal Control EffectivityAbstrak. Kecenderungan kecurangan (fraud) tidak hanya terjadi di sektor swasta tapi bisa juga terjadi di sektor pemerintahan dalam bentuk penyalahgunaan wewenang dan kesalahan dalam penyajian laporan keuangan yang dilakukan oleh pengelola akuntansi pada sektor publik. Penelitian ini bertujuan  mengetahui pengaruh moralitas individu, asimetri informasi, dan keefektifan pengendalian internal terhadap kecenderungan kecurangan (fraud). Penelitian ini dilakukan berdasarkan persepsi pada Badan Pengelola Keuangan dan Barang Milik Daerah Provinsi Sulawesi Utara. Pada penelitian ini variabel independen (X) adalah moralitas individu (X1), asimetri informasi (X2), dan keefektifan pengendalian internal (X3), sedangkan variabel dependen (Y) adalah kecenderungan kecurangan (Y). Analisis data untuk menguji hipotesis dilakukan dengan menggunakan analisis linier berganda yang diolah program SPSS Ver 22.0.  Hasil penelitian menunjukkan: (1) variabel moralitas individu (X1) memiliki pengaruh signifikan negatif terhadap kecenderungan kecurangan (Y) artinya semakin tinggi tingkat moralitas individu maka kecenderungan untuk melakukan kecurangan akan semakin rendah; (2)  variabel asimetri informasi (X2) memiliki pengaruh signifikan positif terhadap kecenderungan kecurangan (Y) artinya jika asimetri informasi meningkat maka kecenderungan kecurangan juga meningkat; dan (3) variabel keefektifan pengendalian internal (X3) memiliki pengaruh signifikan negatif terhadap kecenderungan kecurangan (Y) artinya semakin baik keefektifan pengendalian internal suatu instansi maka kecenderungan untuk melakukan kecurangan akan semakin menurun.Kata Kunci: Moralitas Individu, Asimetri Informasi, Keefektifan Pengendalian Internal, Kecenderungan Kecurangan.

This study aims to design the financial statements of Toko Berkatusing the Microsoft Excel application.The research method was qualitative. Instruments of data collection was down through interview in the form of questions regarding the recording of financial statements.While the data collection instrument with documentation, was done through namely evidence of transactions that occurred in the business. The system for recording financial reports at Toko Berkat is still done manually without using an application, so the accounting recording process is not in accordance with SAK EMKM. The financial reports at Toko Berkat are designed using Microsoft Excel. This research can overcome the problem of recording financial statements at Toko Berkat, although in practice the owner is still assisted by researchers to process financial reports using the system that has been created.

This study aimed to identify the business process of furniture MSMEs to support a digital accounting system. In general, furniture MSMEs in Leilem Village do not keep financial records. This study used a qualitative method with a descriptive approach. The objects were furniture MSMEs in Leilem Village, North Sulawesi. Data were collected by interview, literature study, and document study. The data were then reduced, presented, and concluded. This study showed the business process of furniture MSMEs and the accounting system design to support digital accounting systems. The accounting system includes an income system, an expense system, a production system, and a reporting system

This study aims to determine the business processes of construction companies and analyze their accounting system requirements. This research uses a descriptive qualitative approach. It was conducted on 2 MSMEs in construction services (namely SUJM and SA) in North Sulawesi with business scales of K and M. To collect data, researchers used in-depth interview techniques. Intensive interviews were conducted with 4 informants such as the owners and the project manager from SUJM and SA companies to explore their perspectives on the overview of the entity, business activities, and business transactions. Data collection is also done through literature studies about accounting systems, internal control, and systems analysis. After collecting and reducing the data, we present the data focused on the construction company's business flow and the accounting system's needs. The researcher conducted a system requirements analysis with the stages of preliminary analysis, preparation of proposals for the implementation of system analysis, implementation of system analysis, and preparation of reports on the results of system analysis. From the results of the analysis, the researcher concludes an accounting system is needed by construction companies. The results show that the construction business process consists of project information, prequalification, tender, contract, execution, and product submission. Based on business processes and system analysis, the accounting system in construction companies includes the main accounting system, namely the reporting system, and the supporting accounting system, namely the cash receipts and disbursements system. The existence of the accounting system will assist the company in coordinating and monitoring its operational activities and make it easier for companies to prepare financial reports and tax reporting. This research has a practical contribution to construction companies in developing countries in building their accounting systems.