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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Economics, Business, & Accountancy Ventura Indonesian Journal of Business and Entrepreneurship (IJBE) Scientific Journal of Informatics Akuisisi : Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Indonesian Journal of Information System Jurnal Sisfokom (Sistem Informasi dan Komputer) International Journal of Supply Chain Management Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Ekonomi Global Masa Kini Journal of Accounting Auditing and Business Jurnal Riset Akuntansi Kontemporer The Indonesian Journal of Accounting Research Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Wahana Pendidikan Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Healthy Journal JRABA Studi Akuntansi, Keuangan, dan Manajemen Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) e-Jurnal Apresiasi Ekonomi IIJSE Jurnal Akuntansi
Hamzah Ritchi
Department Of Accounting, Faculty Of Economics And Business, Universitas Padjadjaran
Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Relationship of Training, Competency, Adoption of Big Data Analytics With Audit Quality Survey at BPK RI Vina Octaviana; Hamzah Ritchi; Zaldy Adrianto
Jurnal Riset Sosial Humaniora dan Pendidikan Vol. 4 No. 1 (2025): Maret : Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik)
Publisher : LPPM Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/soshumdik.v4i1.2585

Abstract

This research was conducted based on the phenomenon of BPK audit quality still needs to be improved when facing a lot of data with large capacity, variety, and high frequency in audit practice. One of the technological advances in facing these challenges is the emergence of big data analytics (BDA). The purpose of this study is to determine the effect of training, competence, and adoption of big data analytics on BPK audit quality. This research method is a quantitative method with a survey approach at the BPK RI office. This study uses primary data obtained through filling out an online questionnaire by 184 respondents who were sampled in the study. The data analysis method of this research is descriptive statistics and path analysis using the IBM SPSS Statistics 26 program. The results showed that training, competence, and adoption of big data analytics had a positive and significant effect on audit quality both partially and simultaneously.  
Pengaruh Tindak Lanjut Hasil Pemeriksaan, Kompetensi Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Barang Milik Negara (Survey pada Direktorat Jenderal Sumber Daya Air, Kementerian Pekerjaan Umum dan Perumahan Rakyat) Legi - Mugiarty; Hamzah - Ritchi; Arie - Pratama
Jurnal Akuntansi Vol. 10 No. 2 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i2.1089

Abstract

Penelitian ini bertujuan untuk menguji tindak lanjut hasil pemeriksaan terhadap kualitas laporan barang milik Negara, kompetensi sumber daya manusia terhadap kualitas laporan barang milik Negara dan pemanfaatan teknologi informasi terhadap kualitas laporan barang milik Negara Direktorat Jenderal Sumber Daya Air Kementerian Pekerjaan Umum dan Perumahan Rakyat.Metode yang digunakan adalah metode deskriptif analitis dengan menggunakan pendekatan suatu Survey. Populasi sasaran yang diteliti adalah 147 Satuan Kerja di Lingkungan Direktorat Jenderal Sumber Daya Air dengan Kepala Satuan Kerja dan Petugas Barang Milik Negara sebagai responden. Teknik sampel yang digunakan adalah teknik sensus. Metode analisis data menggunakan Covariance-Based Structural Equation Model (CB-SEM) tools LISREL versi 8.70.Hasil penelitian menunjukan bahwa secara parsial tindak lanjut hasil pemeriksaan tidak berpengaruh terhadap kualitas laporan barang milik negara, kompetensi sumber daya manusia berpengaruh terhadap kualitas laporan barang milik negara, pemanfaatan teknologi informasi berpengaruh terhadap kualitas laporan barang milik negara.Kata Kunci : Tindak Lanjut Hasil Pemeriksaan, Kompetensi, Pemanfaatan Teknologi Informasi, Kualitas Laporan
Analisis dan Perancangan Sistem Continuous Auditing dan Continuous Monitoring (CACM) untuk Audit Kinerja Penelitian pada Lembaga Penelitian Sektor Publik Hidayat, Deni; Ritchi, Hamzah; Irawadi, Cahya
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.1303

Abstract

This study aims to design a Continuous Auditing and Continuous Monitoring (CACM) system to be applied to the implementation of research performance audits in public sector research institutions. Researchers use the Design Science Research Methodology (DSRM) as their research methodology. There are six stages in this research (Problem Identification and Motivation, Objective of the Solution, Design and Development, Demonstration, Evaluation, and Communication). The CACM system was developed with integrated web-based programming, making it easier to connect with existing systems. The result of this research is an IT artifact in the form of a CACM system prototype. The benefits of this CACM system can assist internal auditors in monitoring auditee performance and evaluating audit evidence effectively and efficiently.
An Analysis of Information Technology Governance Using COBIT 2019: A Case Study of the ICT Unit at Tadulako University Armin, Magfirah Di’iznania; Ritchi, Hamzah; Tanzil, Nanny Dewi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 8, No 3 (2025): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v8i3.8102

Abstract

The rapid advancement of information technology (IT) requires educational institutions to implement effective IT governance aligned with organizational business strategies and operations. This study aims to evaluate the capability level of IT governance at the Information and Communication Technology Unit (UPT TIK) of Tadulako University using the COBIT 2019 framework, with a focus on two specific processes: APO12 (Managed Risk) and APO13 (Managed Security). A mixed-methods approach was employed, including data collection through observations, interviews, and questionnaires. The Guttman scale and capability level calculations were used for analysis. The findings indicate that the current capability level for APO12 is at level 2, and APO13 is at level 1, whereas the desired target for both is level 4. This significant gap highlights the need for improvements in IT governance. Strategic recommendations based on the COBIT 2019 guidelines are proposed to help the institution achieve its target capability levels.
The Impact of Implementing Connector Applications on Tax Business Processes in Indonesia Buana Handoko, Rangga Restu; Ritchi, Hamzah; Adrianto, Zaldy
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4128

Abstract

This study aims to analyze the effect of implementing a technology-based Application Programming Interface (API) connector application on tax business processes in Indonesia. This study uses the Technology-Organization-Environment (TOE) and Technology Acceptance Model (TAM) theoretical approaches to evaluate technology, convenience, benefits, and confidentiality and security factors in improving the efficiency and effectiveness of tax business processes. Data were obtained from a survey of taxpayers registered at the Pratama Bandung Tax Service Office (KPP) using a descriptive quantitative method. The results of the study indicate that technology and convenience factors have a significant positive effect on tax business processes. However, the benefits and confidentiality and security factors do not show a significant effect. In addition, technology has been shown to improve transparency, accuracy, and integration of the tax system. This study recommends the development of a more intuitive application interface, improvement of due date reminder features, and education for taxpayers to increase the adoption of API-based tax technology.
Do the Growth of Original Local Government Revenues and the Growth of Capital Expenditure Affect Fiscal Stress? Lhutfi, Iqbal; Ritchi, Hamzah; Yudianto, Ivan
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 1 (2020): April - July 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.1727

Abstract

This study aims to determine and analyze the effect of original local government revenue growth and local government capital expenditure growth on fiscal stress in regencies/municipalities in West Java Province. This study employed all 27 regencies/municipalities in West Java Province in 4 (four) periods from 2013 to 2016. This study used multiple regression analysis (panel data) and performed classical assumption tests. Because in the literature, no measurement meets the characteristics of local government budgets in Indonesia. The authors introduced a new approach by applying the fiscal capacity formula to measure fiscal stress. This study's results indicate that the growth in original local government revenue and the growth in local government capital expenditures simultaneously have a positive effect on fiscal stress in regencies/municipalities in West Java Province. The growth of local government revenue partially has a negative effect on fiscal stress in regencies and municipalities in West Java Province. The growth of capital expenditures partially has an insignificant effect on fiscal stress in regencies and municipalities in West Java Province. This research implies that the measurement of fiscal pressure is carried out using the fiscal capacity index as a new alternative that can be used by local governments to design policies.
Driving Factors of Cloud Accounting Implementation in Small and Medium Enterprises (SMEs): Evidence from Indonesia Hamzah Ritchi; Yahya, Bernardo; Roshi Dwiokta; Sugianto, Larasati P.M.
Indonesian Journal of Information Systems Vol. 6 No. 2 (2024): February 2024
Publisher : Program Studi Sistem Informasi Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/ijis.v6i2.6827

Abstract

This paper attempts to identify key factors that affect Small and Medium Enterprises (SMEs) decision in implementing cloud accounting system on their business, in particular Indonesia’s Bandung region. Bandung greater area has long been recognized as among the amiable region for SME development in the economy. This research qualitatively analyzed primary data obtained through a series of in-depth interviews with SMEs key personnel regarding the opportunity of cloud-based accounting. The informants were eight key SMEs personnel selected for their relevant knowledge and experience in accounting and associated technology use. An expert-based validation was then conducted on factors that were successfully identified at coding stage. The findings indicate that there are seven decisive factors which influence SMEs decision including security, usability, human resource, time, communication, cost, and functionality. This research offers an insight regarding the implementation of cloud accounting in SMEs by filling the identified gap to the body of literature in cloud accounting and SMEs in particular developing economy.
Usability Analysis of Digital-Based Agricultural Product Marketing Platform at Farmers Level in Region V, Bogor Regency Budiastuti, Evrina; Ritchi, Hamzah; Deliana, Yosini
Scientific Journal of Informatics Vol 10, No 3 (2023): August 2023
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/sji.v10i3.44605

Abstract

Purpose:  This study examines the usability of a digital platform called Kiosagri.com. This study needs to carry out as one of the solutions to overcome the limited accessibility of agricultural product promotion through the use of a digital platform that is expected to have usability. Therefore, this study aims to analyze the usability of digital-based agricultural product marketing platforms at the farmer level in Region V of Bogor Regency.Methods:  This research employed a mixed method with an explanatory sequential design. The intended audience for the census of respondents was farmers who had utilized the Kiosagri.com platform. Data analysis was done on 32 respondents during the quantitative phase using descriptive statistics. Ten respondents were chosen purposefully for descriptive qualitative analysis during the qualitative phase.Results:  According to the results, the Kiosagri platform is very user-friendly. It is achieved as a result of several beneficial aspects connected to the benefits perceived by users, such as ease of use, suitability of design, and features offered by Kiosagri.Novelty:  In this study, a different way to measure the usability of digital platforms for agricultural products marketing is applied, namely by using the explanatory sequential design by conducting usability testing using descriptive statistics through the use of questionnaires and explaining the results further using descriptive qualitative through in-depth interviews which both methods are suitable for testing user experience and usability in the agricultural sector. The results of this study will be useful for the government in implementing digital marketing of agricultural products.
Effectiveness of Regional Financial Management: The Role of Information Quality and Human Resources Competence Muhammad Ilham Ismail; Hamzah Ritchi; Zaldy Adrianto
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6445

Abstract

The purpose of this study was to determine the effect of information quality and human resource competence on the effectiveness of regional financial management in regional apparatus organizations in Sumedang Regency. This study uses an explanatory quantitative method. Respondents in this study were financial management employees in 54 regional apparatus organizations, totaling 108 people. The instrument in this study was a questionnaire. Data analysis using SEM-PLS. The results obtained were a positive and significant effect of information quality and human resource competence on the effectiveness of regional financial management in regional apparatus organizations in Sumedang Regency. This study will increase our understanding of the concept of good governance in Indonesia, to increase transparency, accountability, and effectiveness, especially in regional financial management.
Optimalisasi Pengukuran Kinerja Pada Dinas Arsip Dan Perpustakaan Kota Bogor Dengan Perancangan Balanced Scorecard Afrita, Aurelia Viana; Ritchi, Hamzah
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 1.B (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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

Abstract

Pengukuran kinerja berbasis Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) yang diterapkan instansi pemerintah sering kali menghadapi kendala dalam penetapan indikator yang relevan. Dinas Arsip dan Perpustakaan Kota Bogor mengalami permasalahan serupa, seperti tidak adanya evaluasi indikator secara berkala, yang berdampak pada nilai SAKIP sebesar 76,73 (BB) pada tahun 2022. Penelitian memiliki tujuan untuk menyusun sistem pengukuran kinerja dengan Balanced Scorecard (BSC) sebagai alternatif yang lebih terintegrasi dan relevan. Penelitian berkiblat pendekatan kualitatif dengan metode studi kasus, melalui wawancara dan dokumentasi. Perancangan BSC mencakup empat perspektif: (1) Pembelajaran dan Pertumbuhan, melalui analisis faktor manusia, sistem, dan prosedur; (2) Proses Bisnis Internal, dengan menelaah tujuan tiap subkegiatan; (3) Keuangan, menyesuaikan peran dinas sebagai organisasi non-profit; serta (4) Pelanggan, dengan fokus pada kepuasan layanan publik. Setiap perspektif dikembangkan melalui formulasi tujuan strategis, indikator kinerja (lead dan lag), target, dan inisiatif. Penelitian merekomendasikan implementasi BSC sebagai alat evaluasi bulanan untuk mendukung penyelenggaraan SAKIP yang lebih optimal.
Co-Authors Ade Laide Debora Adhi Alfian Adhi Alfian Adjeng Kartika Rizkiana Adrianto, Zaldy Afrita, Aurelia Viana Aprilianisa, Wina Arie - Pratama Armin, Magfirah Di’iznania Avianti, Ilya Buana Handoko, Rangga Restu Budiastuti, Evrina Dede Abdul Hasyir Dini Rosdini Dyah Anggraeni Eko Setyanto Endah Sundaning Kinanti Erika Handayani Ersa Wahyuni Fauzi Purwa Nugraha Hidayat, Deni Iqbal Lhutfi Iqbal Lhutfi Irawadi, Cahya Irawan, Andi Ismail, Ahmad Hafiz Ivan Yudianto Kharisma Setiono Larasati Sugianto Latifa, Fatania Legi - Mugiarty Muhammad Ilham Ismail Nanny Dewi Tanzil Noer Fitri Evayanti Norman Syah Putra Prima Yusi Sari Rizal Alfian Rizky Fisa Abadi Rochman Marota Roshi Dwiokta Sofik Handoyo Sugianto, Larasati P.M. Syaifudin, Mohamad uswatun khasanah Vecco Suryahadi Saputro Vina Octaviana Yahya, Bernardo Yosini Deliana Zaldy Adrianto Zaldy Adrianto