One of the factors triggering a lack of financial reporting caused by dishonest application of records, it has not been effectively transparent and accountable by various government agencies in Indonesia. This study aims to find out how the application of the accrual basis in accounting records in the government and its effect on good governance. This study uses a method of verifying causality to determine the influence between variables. The population in this study were 44 regency and city governments in the provinces of Papua and West Papua. Whereas the Observation Unit is DPPKAD in 44 Provinces/Cities/Districts in the regions of Papua and West Papua. The sampling technique uses a census so that all members of the population become the study sample. The results of this study show empirical evidence that the application of the accrual basis of financial reporting affects good governance resulting from financial reporting of 44 district and city governments in the provinces of Papua and West Papua.

This research aims to examine the effect of share ownership concentration and company operation complexity on transfer pricing decisions. The transfer pricing decision in this research is measured by the total indicators of related party transactions of the company. The population in this research are all companies listed on the Indonesia Stock Exchange from 2017 to 2018. The sample selection technique used is purposive sampling and hence, 116 companies have been obtained. The data used in this research were obtained from financial statement data. The data analysis method used in the research is the multiple linear regression analysis. The results showed that share ownership concentration did not affect transfer pricing decisions, whereas company operation complexity projected by multinationality had a significant positive effect on transfer pricing decisions. Research shows that multinational companies are considered to have more significant opportunities by taking advantage of the differences in tax rates.

Indonesia has implemented the National Health Insurance (JKN) program since 2014. The Corruption Eradication Commission (KPK) detected fraud in the program, which causes state losses. Prevention by the Social Security Administering Bodies (BPJS), law enforcers, and health care facility providers (faskes) has proven not optimal yet. This study aims to determine the effect of Information Technology Innovation and Organizational Culture on fraud prevention in the Regional General Hospitals (RSUD) in Sumatra with a total sample of 421 respondents. This study applies a quantitative approach and uses a questionnaire instrument in collecting research data. The results showed that Information Technology Innovation and Organizational Culture affected fraud prevention. The results of this study proved that in public sector organizations, the level of fraud could be prevented by Information Technology Innovation and Organizational Culture.

This study touches upon fraud prevention at the Regional Public Hospital (RSUD) in Sumatra Region in 2021. The authors used a quantitative approach to conduct the study. This research is based on a survey of 421 respondents, namely the personnel of the Medical Recording Department, the Internal Inspection Unit, the Medical Committee, the Coder, and the Accounting Department at RSUD. Sumatra was chosen to be the region under research because, according to data from the Indonesia Corruption Watch (ICW), Sumatera Region has 6 provinces where most cases of fraud have been reported in government hospitals. The data analysis technique uses Structural Equation Modelling (LISREL). The results of the study show that: (1) information technology innovation has a positive and significant impact on public governance; (2) fraud prevention has a positive and significant impact on public governance; (3) information technology innovation has a positive and significant impact on public governance in terms of fraud prevention.

This study conducted a test to see the influence of data quality analytics, business ethics, and cyber risk management on operational performance and its implication on corporate sustainability of Fintech P2P Lending companies registered and licensed in Indonesian Financial Services Authority (OJK). This study used descriptive analysis and statistical method Structural Equation Modeling (SEM)-Lisrel. The data was collected by using questionnaires given to 104 managers from 91 Fintech P2P Lending companies registered and licensed at OJK until the end of December 2021. The results show that data quality analytics and cyber risk management had a positive and significant influence on operational performance. The results also show that analytical data quality, business ethics and cyber risk management had a positive and significant influence on operational performance. The findings of this study added to the limitations of the research literature on the elaboration of variables that determine performance and business sustainability in Fintech P2P lending.