Accounting Information Systems Akuntansi Building Construction Permits COSO Cooperatives Economical Effectiveness Efficiency Electronic-Based Licensing Services Financial Statement Fraud Fraud Hexagon Theory Goverment Internal Control Systems Maturity Internal Control Internal auditors Inventory Loans Operational Audit Original Local Revenue Pendapatan Asli Daerah Pengelolaan Retribusi Performance of Government Agencies Retribusi Daerah Retribusi Parkir SAK EMKM SPIP Savings Si Apik System Design Village Fund Management accreditation advertisement tax fixed assets administration income per capita number of industries performance population quality of financial reports role