http://journal.accountingpointofview.id/index.php/povraa <p style="background-color: #ffffff; text-align: justify; font-size: 13px; color: black; /*! */height: 155px; padding-top: 1px; margin-top: 1px; margin-bottom: 1px; width: 600px;"><strong>Point of View Research Accounting and Auditing is an open access with e-ISSN number <a href="https://drive.google.com/file/d/1QInCkYe7BqLwVDsFjDaLkt6879vsRbFE/view?usp=sharing" target="_blank" rel="noopener">2722-7820</a>. This Journal published in (January, April, July and October). The scope of journal is: Accounting and Auditing Fraud, Taxation, Financial Accounting, Accounting Management, Public Accounting and Systems</strong><strong>, Sharia Accounting, Small and Medium Business Accounting, About Accounting Technology, Auditing, Professional Ethics, Intellectual capital, Behavioral accounting, Forensic accounting and audit, Accounting education. </strong></p> <hr> Accounting Point of View en-US Point of View Research Accounting and Auditing 2722-7820 http://journal.accountingpointofview.id/index.php/povraa/article/view/356 <p>This study aims to analyze the effect of employees' perception of internal control on financial transparency in the Population Service Office of Puncak Papua Regency. Using quantitative analysis method with simple regression, this study involved the entire population of 28 employees as a sample, with saturated sampling technique. The results showed that employee perception of internal control has a positive and significant effect on financial transparency. This indicates that the effectiveness of good internal control, based on employee perceptions, is able to increase transparency in the financial management of agencies. This study suggests increasing the effectiveness of internal control through better evaluation and communication to support financial accountability. In addition, future researchers are advised to extend the research by adding variables or using a mixed method approach.</p> Farid H. Thaib Anni Suryani Nurjanna Fadjrin Surianti Surianti Copyright (c) 2025 Farid H. Thaib, Anni Suryani, Nurjanna Fadjrin https://creativecommons.org/licenses/by/4.0 2025-04-12 2025-04-12 6 2 1 7 10.47090/povraa.v6i2.356 http://journal.accountingpointofview.id/index.php/povraa/article/view/367 <p>This study examines the implementation of a cloud-based and integrated Accounting Information System (AIS) at Cafe Regency to enhance financial management. The purpose is to evaluate the system’s effectiveness in reducing operational costs, increasing data accuracy, and accelerating the preparation of financial reports while facilitating efficient transaction management. Employing a qualitative research design, the study gathered data through in-depth interviews with key informants including the cafe owner and treasurer, direct observations, and analysis of pertinent documents within the Malili region of Luwu Timur. Findings indicate that the AIS system streamlines cash flow management, minimizes human error in record-keeping, and supports real-time monitoring of financial performance, thereby enhancing overall decision-making capabilities. The implications of these findings highlight the potential for such systems to inform policy improvements and best practices in financial management, recommending further research to explore its broader application in the small and medium enterprise sector.</p> Pika Sulpiana Harlina Liong Makkira Makkira Copyright (c) 2025 Pika Sulpiana, Harlina Liong, Makkira Makkira https://creativecommons.org/licenses/by/4.0 2025-04-13 2025-04-13 6 2 8 13 10.47090/povraa.v6i2.367