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This study aims to reveal the practice of internal control over financial reporting (PIPK) at the Supreme Court of the Republic of Indonesia in 2019-2021. This research is a type of qualitative research using an interpretive perspective with an ethnomethodological method. The data in this study are primary and secondary data and data collection techniques using observation, interviews, and documentation. Informants in this study were seven informants. The selection of this informant was based on capacity in the practice of internal control over financial reporting (PIPK) at the Supreme Court of the Republic of Indonesia. The results of the study stated that (1) Internal Control over the Financial Reporting of the Supreme Court of the Republic of Indonesia is still not optimal because the understanding of SPIP in general and PIPK in particular is not sufficient, (2) The role of the second line of management at the Supreme Court has not run adequately because it is still ad-hoc so that it is not well organized, and (3) the Assessment of Internal Control over the Financial Reporting of the Supreme Court has not been carried out in a systematic and structured so that it has not been able to fully support the achievement of the objectives of implementing the PIPK, namely to provide adequate assurance that the Financial Statements are prepared with the implementation of adequate internal controls.

This study aims to find out how the impact of the Covid-19 pandemic on the survival of MSMEs in East Jambi District from the operational and financial side, the role and support of the government and the private sector in helping MSMEs, as well as the operational, financial and marketing strategies for the direction of business transformation from MSMEs to be able to endure. This study uses a descriptive quantitative approach, which is measured using descriptive statistical methods with excel and SPSS 25.0. The design of this research is a survey (as primary data). The results of this study are the Covid-19 pandemic has an impact on decreasing turnover, profits, and the number of buyers. 36% of respondents informed that cash adequacy is only sufficient for the next 1-3 months. The majority of MSMEs have also never received assistance from the government and the private sector. The operational and financial strategies carried out are cost efficiency by 38% and increasing operational hours by 18%, as well as marketing strategies by promoting to customers via social media by 30% and doing online sales by 27%. MSMEs in East Jambi Sub-district carry out operational and financial strategies so that they survive and continue to develop during the Covid-19 pandemic. MSMEs conduct cost efficiency as much as 38%, 30% of MSMEs promote to customers through social media such as Whatsapp, Facebook, and Instagram and 27% of MSMEs sell through online channels to customers in their marketing strategy. In addition, it is informed that the estimated turnover and profits of MSMEs in 2022 are fixed. The findings in this study provide an overview of the condition of MSMEs in East Jambi District due to the impact of the Covid 19 Pandemic in terms of operational and financial business sustainability and provide an overview of Government policies and assistance from the private sector to assist affected MSMEs.

An increase in population with various activities and lifestyles of a community has an impact on increasing volume, type, and characteristics of waste. The increase in the amount of waste needs to be balanced with the government and the ability to manage waste, so it is necessary to involve the community. This study aims to measure community participation in managing household waste that will support the agricultural sector. This study was carried out in Takalar Regency because Takalar is one of Indonesia’s regencies that has been successfully awarded the Community-Based Total Sanitation (STBM) from the Indonesian Ministry of Health and the Sustainable STBM Award in waste management. The method used in this study was a descriptive analysis of questionnaire data which was filled by 1011 villages of Takalar Regency. The study found that most of the Takalar citizens have participated in the waste management program initiated by the government of Takalar Regency. However, only a small number of residents process waste into products that support the agricultural sector. This research provides implications for evaluating program effectiveness and finding opportunities for further improvement in regulations.