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"Vol 6 of Advances in Environmental Accounting & Management aims to advance knowledge of the governance and management of corporate environmental impacts and the accounting for these."

"Continuing the search for greater reflectivity regarding accounting's role in society, this volume identifies the many ways accounting contributes to knowledge creation and the consequences in socio-economic realms. Accounting practice has always been concerned with fraud, legitimacy and trust. One might speculate an essential premise behind the audit of publicly held corporations is potential management deception, and thus a raison d'être for accounting and accountability. In this volume researchers, exploring themes of deception: examine financial statement manipulation in the decade after Sarbanes-Oxley (SOX), consider internal control impacts on earnings management, deliberate on the usefulness of audit opinions, and contemplate tax evasion practices and their antecedents. In contextualizing the public interest these researchers contemplate cultural distinctions, conflicts of interest, regulation, and the dynamic interfaces and divides between practitioners and academics. Envisioning the facilitation of overall enhancement of the broad community, recommendations for increasing the quality of communication between scholars and professionals is deliberated."

"Penelitian ini secara kritis mengkaji sistem pengendalian internal terhadap Penerimaan Negara Bukan Pajak (PNBP) yang berasal dari pemanfaatan kawasan hutan pada Direktorat Rencana dan Penggunaan Kawasan Hutan dan Penggunaan Wilayah Pengelolaan Hutan (RPKHPWPH) dibawah naungan Kementerian Kehutanan. Audit kinerja oleh Badan Pemeriksa Keuangan (BPK) melaporkan bahwa pengendalian internal atas PNBP dari pemanfaatan kawasan hutan masih memerlukan evaluasi lebih lanjut. Dengan menggunakan pendekatan yang didasarkan pada analisis deskriptif, observasi, wawancara, dan pengamatan lapangan, penelitian ini mengungkapkan berbagai kekurangan dalam hal pemantauan, evaluasi, dan dokumentasi.

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This study critically examines the internal control system over Non-Tax State Revenue (PNBP) derived from forest area utilization within the Directorate General of Forest Area Planning and Establishment of Forest Management Areas (RPKHPWPH) under the Ministry of Forestry. The performance audit by the Supreme Audit Agency (BPK) reported that the internal control over PNBP for Forest Area Utilization still requires further evaluation. Drawing on a qualitative approach based on descriptive analysis, observation, interviews, and field observations, this research reveals shortcomings in monitoring, evaluation, and documentation. Several necessary improvements in the internal control system for PNBP PKH at the Directorate of RPKHPWPH encompass improving a culture of control, risk mitigation, implementing stricter policies, enhancing transparency, adopting a preventive approach, and engaging stakeholders to achieve organizational objectives efficiently. Recommendations to enhance the internal control system for PNBP PKH include the necessity for initiatives to foster a culture of control, robust risk mitigation, high transparency, preventive approaches, stakeholder involvement, and better monitoring. "