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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JSI (Jurnal sistem Informasi) Universitas Suryadarma Journal of Information System, Applied, Management, Accounting and Research Jurnal Widya Tridharmadimas: Jurnal Pengabdian Kepada Masyarakat Jayakarta International Journal of Informatics, Economics, Management and Science
Napitupulu, Bertha Elvy
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Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Social Sciences

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DATA PENDUDUK DAN E-KTP Dewi, Sita; Listyowati, Dwi; Napitupulu, Bertha Elvy
JSI (Jurnal sistem Informasi) Universitas Suryadarma Vol 5 No 1 (2018): JSI (Jurnal sistem Informasi) Universitas Suryadarma
Publisher : Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jsi.v5i1.28

Abstract

Sumber utama data penduduk adalah dari SENSUS Penduduk, registrasi dan sampel survey. Registrasi mencatat hal-hal yang penting saja dalam kehidupan seseorang misalnya kelahiran, kematian, perkawinan, pindah. Registrasi disebut juga sebagai statistic vital. Salah satu contoh registrasi adalah adanya KTP (kartu tanda penduduk) yang sejak tahun 2010 Indonesia memberlakukan KTP elektronik (E-KTP). 
The contribution of auditor individual characteristics to audit quality: an attribution theory approach in a digital context Marpaung, Oktavia; Napitupulu, Bertha Elvy; Dewi, Sita; Wennadi, Luky Yunia; Santoso, Hadi
International Journal of Informatics, Economics, Management and Science Vol 5 No 1 (2026): IJIEMS (January 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v5i1.2243

Abstract

The increasing integration of Artificial Intelligence (AI) in the audit process raises concerns about the future role of human auditors. However, human auditors continue to play a critical role in ensuring audit quality through their capability, emotional intelligence, and integrity. This study aims to examine the contribution of these three auditor characteristics in influencing audit quality. Using a quantitative approach, this research collected data from 100 auditors working at public accounting firms (KAP) in the DKI Jakarta region. The sampling technique used was simple random sampling, and data analysis was conducted using multiple linear regression and correlation analysis. The results show that all three variablescapability, emotional intelligence, and integritysignificantly influence audit quality. Among them, capability and emotional intelligence have the strongest positive contribution, followed by integrity. These findings support the attribution theory, which states that individual behavior and outcomes are shaped by internal and external factors. The study contributes to the audit literature by emphasizing the relevance of human factors in an increasingly automated audit environment. Implications include the need for continuous professional development and ethical training to enhance auditors’ competencies in the digital era.
The effect of audit tool and linked achieved system (ATLAS) on auditor performance Napitupulu, Bertha Elvy; Nurhayati, Indah; Hermawan, Francisca; Saragih, Kuncu; Marpaung, Oktavia
International Journal of Informatics, Economics, Management and Science Vol 5 No 1 (2026): IJIEMS (January 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v5i1.2245

Abstract

Technological developments require all sectors to implement the use of information technology, including audit processes that transform manual audits into computer-based audit techniques. Computer-based audit techniques make it easier for auditors to collect evidence and evaluate data, thereby supporting the identification of material errors. The optimal use of computer-based audit techniques has a significant impact on the effectiveness of audit implementation. Public accounting firms have begun to use computerized audit techniques to improve the efficiency and effectiveness of the audit process. ATLAS (Audit Tool and Linked Achieved System) is one of the computer-based audit software that has become widely used in public accounting firms. ATLAS is audit software designed to improve the effectiveness and efficiency of audits through structured documentation, tracking of audit findings, and integration of historical data. The use of ATLAS software should significantly improve auditor performance, particularly in terms of the efficiency and accuracy of the audit process. This study aims to determine the effect of ATLAS usage on the performance of auditors from public accounting firms in Jakarta. Auditor performance is measured in terms of efficiency, effectiveness, and accuracy. The sample for this study consisted of 80 auditors from public accounting firms in Jakarta who had worked for at least one year using ATLAS. Data analysis was performed using regression analysis and simple linear correlation, the results of which showed that ATLAS had an effect on auditor performance, namely efficiency, effectiveness, and accuracy.
Co-Authors Arifah, Assyfa Furi Dewi, Sita Djaddang, Syahril Francisca Hermawan Hadi Santoso Hermawan, Fancisca Indah Nurhayati Ismail Ismail Korompis, Gamliela Shaina Listyowati, Dwi Lumigar, Asrinita Hedianton Marpaung, Oktavia Nauli, Emma Saur Paramita, Gemala Rajagukguk, Juli Sinar Suriati Saprudin Saprudin, Saprudin Saragih, Kuncu Saragih, Rudy Hedianton Saur Nauli, Emma Siagian, Frisca Silitonga, Kartika Siswono, Safitri Wennadi, Luky Yunia Wujarso, Riyanto Yunia Panjaitan