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All Journal Jurnal Mirai Management IJEBA (International Journal of Economic, Business & Applications) Indonesian Research Journal on Education
Yuswanita, Lativa
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Religion Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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The Influence of Information System, Internal Control System, and Understanding Regulation on The Effectiveness of Regional Asset Management, with The Quality of Regional Aparatures as A Moderating Variables in Pekanbaru City Government Lativa Yuswanita; Yesi Mutia Basri; Nasrizal Nasrizal
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 4, No 2 (2019)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (646.139 KB) | DOI: 10.31258/ijeba.4.2.18-30

Abstract

This study aims to find the empirical evidence of the influence of information system, internal control system, and understanding regulation on the effectiveness of regional asset management, using the quality of the regional apparatus as a moderating variable. The population in this study is Regional Apparatus Organization (OPD) located in Pekanbaru City Government. The total of population is 44 OPDs. The sampling technique in this study is saturated sampling technique. Thus, there are 44 OPDs that becomes sample in this study. The data used is primary data, while the data analysis method is Structural Equation Model (SEM) approach using WarpPLS software version 6.0. The results of this study concluded that information system, internal control system and understanding regulation affect the effectiveness of regional asset management. The quality of regional apparatus is able to moderate the information system, internal control system and the understanding regulation on the effectiveness of regional asset management.
The Influence of Information System, Internal Control System, and Understanding Regulation on The Effectiveness of Regional Asset Management, with The Quality of Regional Aparatures as A Moderating Variables in Pekanbaru City Government Yuswanita, Lativa; Basri, Yesi Mutia; Nasrizal, Nasrizal
International Journal of Economic, Business & Applications Vol. 4 No. 2 (2019): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.36

Abstract

This study aims to find the empirical evidence of the influence of information system, internal control system, and understanding regulation on the effectiveness of regional asset management, using the quality of the regional apparatus as a moderating variable. The population in this study is Regional Apparatus Organization (OPD) located in Pekanbaru City Government. The total of population is 44 OPDs. The sampling technique in this study is saturated sampling technique. Thus, there are 44 OPDs that becomes sample in this study. The data used is primary data, while the data analysis method is Structural Equation Model (SEM) approach using WarpPLS software version 6.0. The results of this study concluded that information system, internal control system and understanding regulation affect the effectiveness of regional asset management. The quality of regional apparatus is able to moderate the information system, internal control system and the understanding regulation on the effectiveness of regional asset management.
Meta-Analisis Faktor Pendorong dan Penghambat Adopsi Teknologi UMKM di Tanah Laut Smith, Khalid Al Hadring; Kurniawan, Ardi; Yuswanita, Lativa; Baharuddin, Kurniawan Harminsyah
Jurnal Mirai Management Vol 10, No 2 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i2.10073

Abstract

Transformasi digital menjadi kunci peningkatan daya saing usaha mikro, kecil, dan menengah (UMKM) di era Revolusi Industri 4.0. Penelitian ini bertujuan mengidentifikasi faktor pendorong dan penghambat adopsi teknologi pada UMKM di Indonesia dengan fokus kontekstual pada Kabupaten Tanah Laut, Kalimantan Selatan. Metode yang digunakan adalah systematic literature review (SLR) dan meta-analysis terhadap 35 artikel ilmiah, laporan BPS, serta dokumen kebijakan terkait digitalisasi UMKM pada periode 2014–2025. Analisis dilakukan melalui content analysis dan thematic coding berdasarkan kerangka teori Technology Acceptance Model (TAM), Diffusion of Innovations (DOI), dan Unified Theory of Acceptance and Use of Technology (UTAUT). Hasil penelitian menunjukkan bahwa faktor pendorong adopsi teknologi meliputi persepsi kemudahan dan kegunaan teknologi, dukungan kebijakan pemerintah, ketersediaan infrastruktur digital, serta pengaruh sosial dan jejaring bisnis. Faktor penghambat mencakup rendahnya literasi digital, keterbatasan biaya, infrastruktur internet yang belum merata, dan resistensi terhadap perubahan. Analisis kontekstual Tanah Laut memperlihatkan peran pemerintah lokal yang dominan melalui program pelatihan dan fasilitasi modal, namun hambatan infrastruktur dan literasi digital masih menjadi tantangan utama. Penelitian ini merekomendasikan peningkatan literasi digital berbasis komunitas, pengembangan infrastruktur internet di desa produktif, insentif fiskal untuk early adopter, serta penguatan kolaborasi triple helix guna membangun ekosistem inovasi. Temuan ini diharapkan menjadi referensi akademis dan masukan kebijakan dalam mempercepat transformasi digital UMKM di daerah semi-periferal. Kata kunci: UMKM, Adopsi Teknologi, Digitalisasi, Meta-Analisis, Literasi Digital.
Efektivitas Peran Audit Internal dalam Mencegah Kecurangan: Literature Review Yuswanita, Lativa
Indonesian Research Journal on Education Vol. 5 No. 6 (2025): Irje 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v5i6.3478

Abstract

Audit internal memiliki peran strategis dalam memitigasi risiko terjadinya fraud di sektor publik maupun swasta. Kajian ini bertujuan untuk mereview berbagai literatur yang membahas efektivitas audit internal dalam pencegahan kecurangan, dengan menyoroti faktor-faktor yang berpengaruh terhadap kinerjanya untuk mendukung terciptanya tata kelola yang baik. Metode yang digunakan adalah systematic literature review bersifat kualitatif, menganalisis 10 artikel yang diperoleh dari jurnal, buku, dan laporan profesional yang diterbitkan antara tahun 2020–2025. Hasil analisis menunjukkan bahwa efektivitas audit internal dipengaruhi oleh kompetensi dan independensi auditor, dukungan manajemen, sistem pengendalian internal, serta budaya organisasi yang berintegritas. Audit internal tidak hanya berperan dalam mendeteksi kelemahan pengendalian, tetapi juga memberikan rekomendasi strategis yang bersifat preventif untuk menekan potensi terjadinya fraud. Temuan ini menegaskan pentingnya penguatan kapasitas dan independensi auditor, sekaligus menumbuhkan budaya organisasi yang berorientasi pada akuntabilitas. Kajian ini memberikan kontribusi orisinal dengan mengintegrasikan temuan-temuan penelitian terbaru ke dalam konteks tata kelola modern yang dihadapkan pada tantangan fraud.
Co-Authors Ardi Kurniawan Kurniawan Harminsyah Baharuddin Nasrizal Nasrizal Nasrizal, Nasrizal Smith, Khalid Al Hadring Yesi Mutia Basri Yesi Mutia Basri