Article Per Year (5 Year)
p-Index From 2021 - 2026
1.431
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah KOMPUTASI Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Manuju : Malahayati Nursing Journal Asia Pacific Fraud Journal
Istianah, Iis
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Health Professions Nursing Public Health Social Sciences

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Data Mining Dengan Model Klasifikasi Naïve Bayes Untuk Pengukuran Pemilihan Matakuliah Peminatan Istianah, Iis; Purnamasari , Detty
Jurnal Ilmiah KOMPUTASI Vol. 20 No. 4 (2021): Jurnal Ilmiah Komputasi Volume: 20 No. 4, Desember 2021
Publisher : Lembaga Penelitian STMIK Jakarta STI&K

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kurikulum perguruan tinggi mencakup berbagai jenis matakuliah. Sebuah jurusan atau program studi tertentu memiliki struktur kurikulum. Ketika mahasiswa memilih suatu minat tertentu, harapan terbesar dari jurusan dan mahasiswa yang bersangkutan adalah lulus tepat waktu memiliki kopetensi sesuai dengan konsentrasi. Algoritma yang digunakan naïve bayes, data yang digunakan adalah tahun angkatan 2013, 2014, 2015 & 2016 mahasiswa teknik informatika, untuk mengetahui hasil klasifikasi dengan menggunakan algoritma naïve bayes dalam menentukan mata kuliah peminatan, terhadap data mahasiswa program studi Teknik Informatika-S1 STMIK Bani Saleh berdasarkan dari kemampuan akademisnya, sehingga dapat memberikan informasi yang baru dan berguna sebagai rekomendasi dalam pemilihan jalur peminatan. Algoritma yang digunakan untuk mengukur tingkat akurasi peminatan penjurusan Program Studi Teknik Informatika dengan jumlah data training sebanyak 824 dan data testing sebanyak 206 dengan menggunakan naïve bayes. Dengan memunculkan 2 peminatan yaitu Sofatware Engeenering dan Networking. Adapun aplikasi yang digunakan untuk membantu proses perhitungan naïve bayes rapidminer 5.3. Dari hasil pengukuran menggunakan rapidminer diperoleh nilai akurasi sebesar 98,06%.
Evaluating the Impact of Digital Transformation and Sustainability Strategies on Earnings Management: A Text Mining Approach Wibowo, Agung Septia; Istianah, Iis; Sari, Nia Pramita; Septiari, Dovi
Asia Pacific Fraud Journal Vol. 9 No. 1: 1st Edition (January-June 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i1.339

Abstract

Digital transformation has the potential to fundamentally change companies and create value. This study examines the impact of digital transformation and sustainability strategies on the earnings quality of Indonesian listed companies on three sectors: infrastructures, transportation and logistics, and consumer non-cyclicals. Using text mining techniques to measure intensity of digital transformation and sustainability strategies, we found that sustainability strategy shown in the company’s annual report reflects lower level of earnings management especially in accrual earnings management, while companies with digital transformation strategy, particularly in artificial intelligence technology, are less likely to engage real earnings management. Findings of this study provide insights into the effect of digital transformation and sustainability on the quality of accounting information and corporate governance, and offer implications for corporate digital transformation and government regulation.
Using LDA for audit risk assessment of the Indonesian BOS fund: Insights from news analysis Istianah, Iis; Sari, Nia Pramita; Butar Butar, Afrialdi Syahputra; Pasaribu, Bonar Cornellius
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 10 No. 2 (2024): JTAKEN Vol. 10 No. 2 December 2024
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v10i2.1803

Abstract

This study explores the implementation of text mining in audit risk assessment. We use the latent Dirichlet allocation (LDA) algorithm to reveal hidden topics representing risks in the management of the Indonesian School Operational Assistance Fund (BOS Fund). Using 1,460 news data points from a leading Indonesian news portal, this study proves that using text mining with the LDA algorithm effectively identifies the risks of an audit object. This study makes two important contributions to the information systems and audit literature. First, it provides evidence from online news archives to facilitate a more reliable, current, and comprehensive selection of potential audit areas by encompassing evolving social realities and facts. In the contemporary era, the accelerated and precise dissemination of information via the Internet renders the LDA approach feasible and prudent. Second, it provides a practical and applicable framework for audit risk assessment using nonfinancial sources from independent parties, which can be used as a guide for the development of audit models in the public and private sectors.
Reading Between the Lines: Incorporating Text Mining and Machine Learning in Financial Fraud Detection Septia Wibowo, Agung; Istianah, Iis
Asia Pacific Fraud Journal Vol. 10 No. 1: 1st Edition (January-June 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i1.382

Abstract

Notwithstanding rigorous oversight in the Indonesian capital market, the manipulation of financial reports continues to occur. This study examines the potential for employing machine learning (ML) models, which utilize linguistic features and financial ratios, in effectively detecting deception or manipulation. Drawing upon publicly listed Indonesian companies as the samples, this research validates the predictive capabilities of the Beneish M-Score, confirms the occurrence of negative language in fraudulent reports, and demonstrates the superiority of the Gradient Boosting ML model in identifying anomalies within financial and textual data. The study distinctively adapts to Indonesian-language annual reports, thereby addressing a gap in the linguistic-based fraud detection literature. These findings not only advance our comprehension of how linguistic features and financial ratios provide practical tools for fraud detection, thereby preparing the academic and professional community in this domain.
Hubungan Dukungan Suami dengan Angka Kejadian Post Partum Blues di Wilayah Kelurahan Bungursari Puskesmas Bungursari Kota Tasikmalaya Istianah, Iis; Faulina, Riza
Malahayati Nursing Journal Vol 6, No 4 (2024): Volume 6 Nomor 4 2024
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/mnj.v6i4.11197

Abstract

ABSTRACT Postpartum blues or what is more commonly known by the public as baby blues is a psychological disorder experienced by mothers during the postpartum period. If not handled properly, this is prone to developing into postpartum depression or postpartum psychosis. The incidence of postpartum blues is between 50-70% of postpartum women, one in 10 women who have just given birth have a tendency to postpartum blues. The husband is the first and foremost support in providing social support to the wife before other parties provide it. To determine the relationship between husband's support and the incidence of post partum blues in mothers in the Bungursari Village, Bungursari Health Center, Tasikmalaya City. Researchers used quantitative methods with a correlational design with a cross-sectional approach. The time of this research was conducted from April to June 2023. The population in this study were all postpartum mothers in the Bungursari Village, Bungursari Health Center, Tasikmalaya City, totaling 35 people. Samples were taken using total sampling technique so that 35 people were taken. Data were analyzed using univariate analysis and chi square bivariate analysis. The results of the univariate study were obtained from 75 respondents, mostly 55 respondents (73.3%) had husband's support in the good category. The results of the chi-square test showed that p = 0.036 <a= 0.05 with r = 0.25. There is a relationship between husband's support and the occurrence of postpartum blues in postpartum mothers in the Bungursari Village Area, Bungursari Health Center, Tasikmalaya City. Keywords: Husband Support, Postpartum Blues  ABSTRAK Postpartum blues atau yang oleh masyarakat lebih sering dikenal dengan istilah baby blues merupakan suatu gangguan psikologis yang dialami ibu pada masa postpartum. Jika tidak tertangani dengan tepat hal ini rentan berkembang menjadi penyakit/gangguan mental postpartum depression atau postpartum psychosis. Angka kejadian postpartum blues antara 50-70% dari wanita pasca persalinan, satu dari 10 wanita yang baru saja melahirkan memiliki kecenderungan postpartum blues. Suami merupakan dukungan pertama dan utama dalam memberikan dukungan sosial kepada istri sebelum pihak lain yang memberikan. Untuk mengetahui hubungan dukungan suami dengan tingkat kejadian post partum blues pada ibu di Kelurahan Bungursari Puskesmas Bungursari Kota Tasikmalaya. Peneliti menggunakan metode kuantitatif dengan rancangan korelasional pendeketan cross sectional. Waktu penelitian ini dilakukan pada bulan April sampai dengan Juni 2023. Populasi pada penelitian ini adalah seluruh ibu postpartum di Kelurahan Bungursari Puskesmas Bungursari Kota Tasikmalaya sebanyak 35 orang. Sampel diambil menggunakan teknik total sampling sehingga diambil 35 orang. Data dianalisis menggunakan analisis univariat dan analisis bivariat chi square. Hasil penelitian univariat diperoleh dari 75 responden, sebagian besar sebanyak 55 responden (73.3%) memiliki dukungan suami pada kategori baik. Hasil uji chi-square menunjukkan hasil p = 0.036 <a= 0.05 dengan r = 0.25. Terdapat hubungan antara dukungan suami dengan terjadinya postpartum blues pada ibu postpartum di Wilayah Kelurahan Bungursari Puskesmas Bungursari Kota Tasikmalaya. Kata Kunci: Dukungan Suami, Post Partum Blues 
Evaluating the Impact of Digital Transformation and Sustainability Strategies on Earnings Management: A Text Mining Approach Wibowo, Agung Septia; Istianah, Iis; Sari, Nia Pramita; Septiari, Dovi
Asia Pacific Fraud Journal Vol. 9 No. 1: 1st Edition (January-June 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i1.339

Abstract

Digital transformation has the potential to fundamentally change companies and create value. This study examines the impact of digital transformation and sustainability strategies on the earnings quality of Indonesian listed companies on three sectors: infrastructures, transportation and logistics, and consumer non-cyclicals. Using text mining techniques to measure intensity of digital transformation and sustainability strategies, we found that sustainability strategy shown in the company’s annual report reflects lower level of earnings management especially in accrual earnings management, while companies with digital transformation strategy, particularly in artificial intelligence technology, are less likely to engage real earnings management. Findings of this study provide insights into the effect of digital transformation and sustainability on the quality of accounting information and corporate governance, and offer implications for corporate digital transformation and government regulation.
Ergonomic Interventions in the Implementation of Risk-Based Audit to Overcome Dysfunctional Auditor Behavior Anggraini, Putri; Istianah, Iis
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 8 No. 1 (2022): JTAKEN Vol. 8 No. 1 June 2022
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v8i1.627

Abstract

It is undeniable that auditors are expected to develop a strong audit plan to produce value-added audit reports. Given the preceding, current practice in auditing shows that many auditors use Risk-Based Audit (RBA) to determine an appropriate audit scope. RBA could effectively guide auditors to define audit scope based on the assessed risk. However, RBA does not consider human factors in performing audits. Consequently, most auditors encounter time budget pressure in meeting tight audit deadlines. Such an issue could adversely affect auditors' productivity and health. On the other hand, ergonomics is a discipline that focuses on human capabilities in completing tasks. The study also guides employees to adapt to the job while improving their well-being and increasing the quality of work results. Therefore, this study aims to intervene the principles of RBA with ergonomics. RBA consists of three stages: risk assessment, response, and reporting. The authors have concluded that ergonomics could intervene in RBA in the risk response step once the risk level is determined in the risk assessment phase by conducting a literature review study. Therefore, the auditors should balance the time budget allocation based on the assessed audit risk (low, moderate, or high). As the entity's risk is high, the audit team should be given an extended time allocation and vice versa. The findings suggest that auditors should develop an appropriate time budget scheme for specific audit procedures based on the assessed risks resulting from RBA implementation.  
Comparative Analysis of Local Government Financial Performance Before and During Covid-19 Pandemic Rafael, Sarinah; Istianah, Iis
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 8 No. 2 (2022): JTAKEN Vol. 8 No. 2 December 2022
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v8i2.1147

Abstract

The COVID-19 pandemic has had a compelling impact on various sectors in Indonesia, including the national economy. This study aims to examine differences in regional financial performance before the pandemic (2019) and during the pandemic (2020) and to examine the effect of the ranking and status of local government administration published by the Ministry of Home Affairs on regional financial performance in the period before the pandemic (2019) and during the pandemic (2020). Paired sample t-test and regression analysis were used to test the hypotheses on the financial performance of 118 local governments consisting of 16 provincial governments, 48 ​​district governments, and 54 city governments. The regional financial independence ratio (RKKD), the effectiveness and efficiency ratio of PAD, the activity ratio, and the growth ratio are financial performance indicators tested in this research. The research's results show the differences between before and during the COVID-19 pandemic in regional financial performance in the PAD effectiveness ratio, capital expenditure activity ratio, and growth ratio. However, there is no difference in regional financial performance before and during the COVID-19 pandemic as measured by the regional financial independence ratio, efficiency ratio, and operating expenditure activity ratio. The results also show that the ranking and status of local government administration have no effect on regional financial performance before and during the COVID-19 pandemic.
Co-Authors Anggraini, Putri Butar Butar, Afrialdi Syahputra Dovi Septiari Faulina, Riza Pasaribu, Bonar Cornellius Purnamasari , Detty Rafael, Sarinah Sari, Nia Pramita Septia Wibowo, Agung Wibowo, Agung Septia