This study aims to provide an overview of the effects of risk management and the implementation of good corporate governance (GCG), and the effectiveness of the internal audit function on the prevention of fraudulent financial reporting and its impact on the quality of financial reporting of state-owned enterprises (SOEs) in Indonesia. Questionnaires are used to determine risk management and other factors that influence each other and their impact on the quality of financial reporting. The questionnaire and survey results of 90 state-owned enterprises (BUMN) and 360 respondents. SEM-PLS was used to analyze the data, and the results show that the implementation of GCG, the effectiveness of the internal audit function and risk management have an effect on financial reporting. This is based on the results of research stating that the effectiveness of the internal audit function is able to prevent financial reporting fraud. The professionalism of the internal auditor, who must carry out audits in a correct and professional manner, demonstrates their credibility. This, and audit training, is often not optimal.

Climate change is a critical sustainability issue that influences investors’ decisions. Numerous organizations have implemented climate-related policies and established governance structures to address this challenge. This study examines the extent to which climate change management performance affects firm value. This research utilizes 13 climate change management performance indicators from the Refinitiv Eikon Database. Firm value was measured using the price-to-book value (PBV) ratio, with firm size, profitability, and cost of debt included as control variables. This study examines 531 public companies in three Southeast Asian countries. Quantitative data were analyzed using descriptive statistics, ANOVA, and path analysis. The results indicate that robust climate change management performance positively affects firm value. However, significant variations exist across countries and industries regarding climate change management practices. These findings highlight the necessity for organizations to strengthen their climate change management efforts by preparing comprehensive performance disclosures. Enhanced transparency can provide clearer insights for environmentally conscious investors, potentially fostering positive market reactions toward the company.

This study aims to analyze the development of research themes in the public–private partnership (PPP) project policy strategy for broadband infrastructure from 2000 to 2021 and identify the most popular research topics. Systematic literature review (SLR) of 927 Google Scholar and Scopus publications, followed by bibliometric analysis, co-occurrence keywords, and in-depth qualitative approaches with content analysis, was performed. Articles are classified based on the source of publication, year of publication, country of origin, journal ranking, and research theme. This study finds that previous studies discussed the development of policy strategies and regulatory theory. Most articles were published in journals indexed under Q1, while only one was published under Q4. This study highlights the importance of government initiatives in developing broadband infrastructure through PPPs. The findings show that the policy strategy, legal framework, and regulations influence the success of PPP schemes. Private sector involvement can reduce costs and provide access to resources and expertise the public sector may still need to gain. This study suggests that policymakers encourage the participation of the private sector in broadband infrastructure projects and provide incentives for them, such as public funding. This study benefits governments or policymakers who intend to implement the PPP scheme to deliver public services.

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.

One of the refocusing of the budget that occurred in 2020 is the focus on the Health Sector. However, the low absorption of the budget and the failure to achieve performance targets in the health sector indicate that there are problems related to government performance which should be managed economically, efficiently, and effectively. The purpose of this study was to determine the direct and indirect influence of the government's internal control system and the implementation of e-budgeting on the performance of local government agencies in the health sector through the implementation of good government governance. The study used a quantitative descriptive verification method with a sample of 28 Governments in West Java. Data analysis technique using SEM-PLS. The results show that SPIP has a direct or indirect effect on performance through the implementation of good government governance, SPIP has no effect on performance and implementation of GGG through the implementation of e-budgeting, implementation of e-budgeting has a direct effect on GGG, e-budgeting implementation has no effect on performance, SPIP has no effect on the implementation of e-budgeting, the implementation of GGG has an effect on performance, the implementation of e-budgeting has an indirect effect on performance through good government governance.