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All Journal Sosiohumaniora Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Pendidikan Akuntansi dan Keuangan Journal of Accounting Auditing and Business Jurnal Ekonomi dan Bisnis Terapan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Riset Ilmu Ekonomi COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat JRABA Studi Akuntansi, Keuangan, dan Manajemen Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) International Journal of Management and Business Economics International Journal of Pertapsi
Zaldy Adrianto
Department Of Accounting, Faculty Of Economics And Business, Universitas Padjadjaran
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Information Technology Governance Assessment in Higher Education Institution Using COBIT 5 Framework Helmi Naufal Rafdiansyah; Adhi Alfian; Zaldy Adrianto
Journal of Accounting Auditing and Business Vol 5, No 2 (2022): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v5i2.39703

Abstract

Information Technology (IT) is an essential part of overall organizational governance, and higher education is an educational institution that requires IT support. This study aims to evaluate how effective and efficient the implementation of information technology governance at the PTNBH X as measured by COBIT 5 Framework. This study will be an exploratory one that will rely on qualitative data. The domains Evaluate, Direct, and Monitoring (EDM) will be the focus of this study. Data collecting was the first stage of the study, followed by analysis of maturity and gap levels, analysis and problem-solving in the implementation of IT governance and recommendations, and finally conclusions and recommendations. According to the results of PTNBH X's capability level evaluation of the EDM domain, the company is at level 1 (performed process), with a value of 1.4. It means most of the EDM domains in PTNBH X implemented process achieves its process purpose, but not yet at the level that the process is being planned, monitored and adjusted to their needs.
Interaksi Big Data, Kualitas Data, dan Kinerja Keputusan: Studi Kasus BPJS Kesehatan Fauzi Purwa Nugraha; Hamzah Ritchi; Zaldy Adrianto
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 2 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i2.60659

Abstract

This research was conducted to prove that data quality and big data analytics capability have an influence on decision-making performance, and then have an impact on business process performance. This research is descriptive and verificative in nature, using a survey method. For the purpose of data analysis, the pattern of relationships between variables is measured using the PLS-SEM approach. Evaluation of structural model measurements is carried out by testing the path coefficient, t-statistics, and R-squared value. The collected data was obtained through the distribution of questionnaires, with information technology staff respondents at the BPJS Kesehatan Pusat. The results of the study show that: (1) Data quality has not significant effect on decision-making performance, (2) Big Data Analytics Capability has a positive effect on decision-making performance, (3) Decision-making performance has a positive effect on business process performance.
The Implementation of the Village Financial Information System Rizki Amalia; Zaldy Adrianto
Journal of Accounting Auditing and Business Vol 6, No 2 (2023): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i2.45301

Abstract

This research was conducted to determine the implementation of Siskeudes (Sistem Keuangan Desa – Village Financial Information System) by using the updated DeLone and McLean information system success model as a mandatory information system in Villages in Majalengka Regency, West Java. This research examined the impact of the quality of a system, quality of information, and service quality on user satisfaction and the impact of user satisfaction on perceived net benefit. Data were obtained from questionnaires distributed to 65 respondents in Majalengka Regency. The methods used in this study were descriptive analysis with path analysis. The results of this study indicated a significant effect of system quality and the quality of service on user satisfaction and the effect of user satisfaction on perceived net benefits. Still, they showed no significant effects of the quality of information on user satisfaction.The implementation of Siskeudes was classified as a success.
MACHINE LEARNING DALAM PENERAPANNYA UNTUK MENDETEKSI FRAUD DI E-COMMERCE Damayanti, Rahayu; Adrianto, Zaldy
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 8 No 2 (2023): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v8i2.48559

Abstract

The study examines the effectiveness, challenges, and best machine learning algorithms for detecting e-commerce fraud. This study uses a systematic literature review to evaluate the effectiveness of machine learning-based e-commerce fraud detection, identify challenges, and identify the most effective techniques. The study examinedliterature extracted from the ScienceDirect, Emeralds, Wiley, and Springer databases, identifying 29 publications from recognized journals from 2012–2022, filtered using limitations and quality assessment criteria, and assessing paper eligibility. This study reveals that machine learning significantly enhances the accuracy of detecting e-commerce fraud. Yet, there are a number of issues that need to be resolved before machine learning can be utilized to detect e-commerce fraud. Poorer-quality data distribution is the biggest challenge in detecting e-commerce fraud. In order to determine the best machine learning strategy, the model's accuracy was also evaluated, and it was discovered that random forests performed the best in terms of accuracy. This study increases theoretical contributions as a continuation of previous research relevant to the concept of machine learning in detecting fraud in e-commerce. Then, based on the random forest's greater precision, it provides practical advice to e-commerce firms as a basis for decision-makers to find a suitable machine learning technique for fraud detection.
The Effect of IT Governance Implementation on Decision-Making Performance (Case Study in PT XYZ) Mahri, Annisa; Adrianto, Zaldy
Journal of Accounting Auditing and Business Vol 7, No 2 (2024): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i2.56854

Abstract

This study aims to determine the effect of IT governance implementation on decision-making performance. This study uses qualitative data and population of the research is from interview data with 5 respondents from PT XYZ in different divisions, which are Management Information System division, Finance division, and consultant. The data analyzed using Atlas.ti software for processing qualitative data. The results of the study show that the implementation of IT Governance at PT XYZ has a significant impact on decision-making performance by focusing on performance measurement and establishing clear KPIs for evaluation. Furthermore, the adoption of an ERP system allows all business units to function within an integrated framework, improving their ability to make quicker, more reliable, and data-driven decisions.
The Influence of Management Domain on Financial Business Processes in Official Regional Apparatus Organization of Banten Province Ismail, Ahmad Hafiz; Hamzah Ritchi; Zaldy Adrianto
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3886

Abstract

Purpose: This study examines the effects of the risk management of electronic based government systems, data management, IT asset management on the quality of financial business processes in the regional apparatus organization of the Province of Banten Methodology:  The research uses quantitative research method.  This study used a questionnaire to collect data and supplemented by interviews with division SPBE in Diskominfo. The data analyzed using Structural Equation Modeling Partial Least Square with help of software Smart PLS version 4.1.0.9. Results/findings: Risk management of electronic based government systems, data management, IT asset management positively affect financial business processes. Conclusions: SPBE risk management, data management and ICT asset management has a positive and significant effect on the quality of financial business processes. Limitations: Recommendations for future research are to add variables in the management domain or other domains. Contribution: This research advances our knowledge and comprehension of e-government in Indonesia, especially in local government.
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.  
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.
Analysis of Strategies and Challenges for The Development of Fiscal and Non-Fiscal Incentives in the Indonesia’s New Capital City (IKN) and Its Comparison to Other Economic Zones After the Implementation of PMK 136 of 2024 Anwar, Muhammad Khoirul; Adrianto, Zaldy
International Journal of Pertapsi Vol. 3 No. 2 (2025): August 2025
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.3.2.45-55

Abstract

The implementation of Global Minimum Tax (GMT) through Indonesia's Finance Minister Regulation No. 136/2024 has fundamentally transformed investment incentive strategies, particularly challenging traditional tax-based approaches used to attract foreign investment to Indonesia's New Capital City (IKN). This study analyzes strategies and challenges in developing fiscal and non-fiscal incentives in IKN post-GMT implementation and compares them with existing Special Economic Zones (KEK), Batam Zone, and Bonded Zones. The research employs descriptive qualitative methods through in-depth interviews with key stakeholders from the Directorate General of Taxes, Fiscal Policy Agency, tax practitioners, and academics, complemented by comprehensive literature review. Findings reveal Indonesia's strategic transformation from rate-based incentives toward GMT-compliant alternatives including Qualified Refundable Tax Credit (QRTC) and enhanced non-fiscal incentives such as regulatory simplification and infrastructure support. Key challenges include GMT regulatory complexity, inter-agency coordination limitations, and fiscal capacity constraints. IKN demonstrates competitive advantages through lowest investment thresholds, longest incentive duration, and most comprehensive incentive portfolio compared to other economic zones. This study provides the first comprehensive analysis of GMT adaptation in new capital city development, offering theoretical insights on international taxation policy and practical guidance for developing countries navigating similar challenges.
Debt Literacy, Financial Management Practice, Financial Confidence pada Over-indebtedness Guru: Studi pada Guru di Kabupaten Karawang Habieb Prasojo, Luqman; Dewi Tanzil, Nanny; Adrianto, Zaldy; Wahyuni, Ersa Tri
Jurnal Riset Ilmu Ekonomi Vol. 4 No. 3 (2024): Jurnal Riset Ilmu Ekonomi (JRIE) Edisi Desember 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrie.v4i3.172

Abstract

The unstoppable growth of fintech, accelerated by the pandemic, is reflected in the increasing financial inclusion and literacy rates in Indonesia, as observed by the OJK. P2P Lending has become one of the most popular fintech services, offering accessible and affordable loans to various segments of society. However, the ease of access has led to challenges, with many individuals, including teachers, facing the risks of over-indebtedness. This study investigates the role of debt literacy, financial management practices, and financial confidence in influencing over-indebtedness among teachers in Karawang Regency. Using a quantitative approach, data from 385 teachers were analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the complex relationships between variables, considering the influence of demographic factors. The findings reveal that debt literacy and financial management practices have no significant negative impact on over-indebtedness, while financial confidence has no significant positive impact.
Co-Authors Adhi Alfian Adjeng Kartika Rizkiana Ajeng Apridiyanti Anwar, Muhammad Khoirul Arif Satria Buana Handoko, Rangga Restu Damayanti, Rahayu Dinna Miftakhul Jannah Erika Handayani Ersa Tri Wahyuni Fauzi Purwa Nugraha Habieb Prasojo, Luqman Hamzah Ritchi Harry Suharman Helmi Naufal Rafdiansyah Irfani, Khansha Sindra Ismail, Ahmad Hafiz Jannah, Dinna Miftakhul Kharisma Setiono Larasati Sugianto Lestari, Sri Widi Mahri, Annisa Nanny Dewi Tanzil Rizki Amalia Rizki Amalia Tettet Fitrijanti Vina Octaviana Winarningsih, Srihadi Zaki, Muhammad Jawad