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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Economics, Business, & Accountancy Ventura Indonesian Journal of Business and Entrepreneurship (IJBE) Akuisisi : Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) 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 Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) 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
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

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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.
Effectiveness of Regional Financial Management: The Role of Information Quality and Human Resources Competence Ismail, Muhammad Ilham; Ritchi, Hamzah; Adrianto, Zaldy
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Sharia Economics Department 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.
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.
Co-Authors Ade Laide Debora Adhi Alfian Adjeng Kartika Rizkiana Arie - Pratama Armin, Magfirah Di’iznania Buana Handoko, Rangga Restu Budiastuti, Evrina Dede Abdul Hasyir Dini Rosdini Eko Setyanto Endah Sundaning Kinanti Erika Handayani Fauzi Purwa Nugraha Hidayat, Deni Ilya Avianti, Ilya Iqbal Lhutfi Iqbal Lhutfi Irawadi, Cahya Ismail, Ahmad Hafiz Ismail, Muhammad Ilham Ivan Yudianto Kharisma Setiono Larasati Sugianto Latifa, Fatania Legi - Mugiarty Nanny Dewi Tanzil Noer Fitri Evayanti 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