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All Journal Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Ilmiah Raflesia Akuntansi
Rizkiawan
STIE Nusantara Sangatta
Economics, Econometrics & Finance

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CYBERSECURITY RISKS IN FINANCIAL APPLICATIONS: IMPLICATIONS FOR INTERNAL CONTROL AND ASSURANCE Rizkiawan; Siti Aisyah; Juwita Aprilia; Nuuridha Matiin
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 14 No 1 (2026)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v14i1.1571

Abstract

This study aims to analyze the impact of cybersecurity risks on the effectiveness of internal control and assurance functions in financial applications. Using a quantitative approach, data were collected from 87 respondents who are active users of financial applications through a structured questionnaire. Regression analysis was employed to examine the relationship between the independent variable (cybersecurity risks) and the dependent variables (internal control and assurance). Hypothesis testing results indicate that cybersecurity risks have a significant positive effect on the effectiveness of internal control and assurance (t = 7.84, p < 0.001). The coefficient of determination (R² = 0.62) shows that 62% of the variation in internal control and assurance effectiveness can be explained by cybersecurity risks. These findings highlight the necessity for organizations to strengthen risk mitigation strategies and integrate IT controls into financial systems to ensure reliability and resilience.
Pengaruh Transparansi dan Akuntabilitas terhadap Pengelolaan Dana Desa dengan Partisipasi Masyarakat sebagai Variabel Mediasi (Studi Kasus pada Desa Sangatta Utara Kecamatan Sangatta Utara Kabupaten Kutai Timur) Zulkifli Yahya; Nuuridha Matiin; Rosmiati Pakata; Rizkiawan
Jurnal Ilmiah Raflesia Akuntansi Vol. 12 No. 2 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i2.1396

Abstract

This study aims to determine the effect of transparency and accountability on village fund management with community participation as a mediating variable (case study in Sangatta Utara Village, Sangatta Utara District, East Kutai Regency. The number of samples used was 397 respondents selected using Purposive Sampling with the criteria of respondents aged 17 - 55 years and domiciled in Sangatta Utara Village. Data analysis used in this study was quantitative descriptive, using multiple linear regression analysis and Path Analysis. The results of this study are as follows: Z = 1.246 + 0.266 X1 + 0.457 X2 and Y = 0.156 - 0.087 X1 + 0.262 X2 + 0.773 Z. The t-test results indicate that transparency and accountability influence community participation. Transparency, accountability, and community participation influence village fund management. The indirect effect between transparency and accountability does not affect village fund management through community participation. The first coefficient of determination obtained from the independent variables (X1 & X2 against Z) in this study was 82.7 percent, and the second coefficient of determination obtained from the independent variables (X1, X2 & Z against Y) in this study was 70.4 percent.
Perbandingan Unit Cost Pelayanan Poliklinik Menggunakan Metode Activity Based Costing Sebagai Dasar Penetapan Tarif Riskawati; Rizkiawan; Efendi Rahmanto; Jumri
Jurnal Ilmiah Raflesia Akuntansi Vol. 12 No. 2 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i2.1398

Abstract

Hospitals are agencies within the government that are formed to provide health services to the community. Therefore, hospitals urgently need input in the form of complete information, for example unit cost. The current tariff still uses the traditional tariff and has never been calculated using the Activity Based Costing method until now. The purpose of this study is to find out the amount of unit cost of services using the Activity Based Costing (ABC) method in services at the Eye, Heart and Blood Vessels Poly and Children's Poly of Kudungga Hospital and to find out the relevance of the application of the Activity Based Costing (ABC) method in determining rates for Ophthal, Heart and Vascular Poly services and Pediatric Poly of Kudungga Hospital. The type of research used is qualitative descriptive. Based on the results of the unit cost calculation using the Activity Based Costing (ABC) method, it shows that most of the unit cost of services at the eye polyclinic at Kudungga Hospital is higher than the current rate except for fundus photo examinations and neurological procedures with lower rates. The unit cost results in heart and blood vessel poly services are higher than the rates set by Kudungga Hospital except for simple nursing care (polyclinic)/day, Rectal Toucher Procedure and Examination of specialist doctors/specialist dentists (new patients). And the results of the unit cost calculation at the children's polyclinic for all examination actions are higher than the rates applicable at Kudungga Hospital. This happens because the method method is able to allocate all costs based on the activities and cost drivers consumed by each service so that it produces more accurate costs and reflects the real cost of the service. The application of the relevant Activity Based Costing (ABC) method is used as the basis for determining service rates at Kudungga Hospital. This method is able to identify and allocate costs more appropriately according to the activities carried out, so that it can reduce the occurrence of cost distortions in determining service rates. Keywords: Unit Cost, Activity Based Costing (ABC), Tarif, Eye Poly, Heart and Blood Vessel Poly and Child Poly
Pengaruh Kompetensi Sumber Daya Manusia dan Teknologi Informasi terhadap Nilai Informasi Pelaporan Keuangan dengan Kualitas Laporan Keuangan Pemerintah Daerah sebagai Variabel Intervening (Studi Kasus Pemerintah Kabupaten Kutai Timur) Ichtiawan Junianto Aziz; Nurlianti; Efendi Rahmanto; Rizkiawan
Jurnal Ilmiah Raflesia Akuntansi Vol. 12 No. 2 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i2.1399

Abstract

This study aims to analyze and determine the influence of human resource competence and information technology on the value of financial reporting information, with the quality of local government financial reports as an intervening variable. The analysis model used in this study employs the partial least square (PLS) approach. The data used are primary data obtained through questionnaires. The theories used include the theory of human resource competence, information technology, the value of financial reporting information, and the quality of local government financial reports. The analysis results show that human resources have a significant effect on the quality of local government financial reports. Information technology has a significant effect on the quality of financial reports. Human resources do not have a significant effect on the value of financial reporting information. Information technology does not have a significant effect on the value of financial reporting information. The quality of local government financial reports has a significant effect on the value of financial reporting information. Human resources have a significant effect on the value of financial reporting information through the quality of financial reports. Information technology does not have a significant effect on the value of financial reporting information through the quality of financial reports.
Co-Authors Efendi Rahmanto Ichtiawan Junianto Aziz Jumri Juwita Aprilia Nurlianti Nuuridha Matiin Nuuridha Matiin Pakata, Rosmiati Riskawati Siti Aisyah Zulkifli Yahya