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All Journal Accounting and Business Journal Proceeding International Seminar of Islamic Studies General Ledger : Jurnal Studi Ilmu Akuntansi dan Keuangan Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Wardhani, Neng Sri
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Religion Arts Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Law, Crime, Criminology & Criminal Justice Mathematics Physics Other

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THE INFLUENCE OF THE ROLE OF INTERNAL AUDITORS, INTERNAL CONTROL, GOOD GOVERNMENT GOVERNANCE, FRAUD PREVENTION ON THE PERFORMANCE OF PROVINCIAL GOVERNMENTS NORTH SUMATERA WITH AS ETHICS INTERVENING VARIABLES Wardhani, Neng Sri
Accounting and Business Journal Vol 3 No 1 (2021): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v3i1.1219

Abstract

The purpose of this study is to find out how much influence the role of Internal Auditor, Internal Control, Good Government Governance, Fraud Prevention Against Local Government Performance of North Sumatra Province With Ethnics as Intervening Variables directly or indirectly and whole simultaneously and partially. This research was conducted at Government office of Inspectorate of North Sumatra Province. This study uses path analysis techniques to test hypotheses and quantitative approaches, descriptive and associative types. The data used are primary data collected through questionnaires with a total sample of 31 respondents from internal auditors at the Inspectorate Office of North Sumatra Province. The results showed that (1) The role of Internal Auditor, Internal Control, Fraud Prevention has no direct significant effect on Ethics. Only Good Governance variable has a direct significant effect on Ethics. (2) The role of Internal Auditor, Internal Control, Good Government Governance, Fraud Prevention has no significant effect on Local Government Performance of North Sumatra Province. (3) Ethics has no significant effect on Local Government Performance of North Sumatra Province.
WASTE MANAGEMENT BASED ON CIRCULARITY IN PAHLAWAN VILLAGE, TANJUNG TIRAM SUB-DISTRICT Faried, Annisa Ilmi; Sembiring, Rahmad; Wardhani, Neng Sri
Proceeding International Seminar of Islamic Studies INSIS 5 (March 2023)
Publisher : Proceeding International Seminar of Islamic Studies

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

Abstract

The problem of waste is multidimensional, so it must be handled regularly. Waste reduction requires a cooperative effort from all parties involved. Accomplishing the Village Sustainable Development Goals (SDGs) in 2030 is one of the cross-sectoral challenges and problems that the Hero Village is trying to solve. This paper aims to look at circularity-based waste management and provide insight on how green recovery stimulus can be achieved. Doing this is to control the negative environmental, economic, social, and rural effects that threaten villages, and to reap the benefits that come from doing so. One reason is because the funds allocated by the government are insufficient for rural waste management. Even for today's trash.
Peran Penting Akuntansi dalam Rumah Tangga Wahyuni, Sri; Marlina, Marlina; Wardhani, Neng Sri
General Ledger : Jurnal Studi Ilmu Akuntansi dan Keuangan Vol 3, No 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Graha Kirana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61715/gledger.v3i2.101

Abstract

AbstractIn this study, researchers tried to reveal the important role of accounting in the household and budget planning in the household. How do respondents implement household accounting and manage their finances regarding 4 (four) important things, namely: budgeting, recording, decision making and long-term planning. This research revealed the accounting practices in the households of 20 respondents with the criteria of having a permanent job with a minimum educational background of Bachelor's degree, being married and having children who live in Medan City. The focus of discussion and observation was attempted to answer problems regarding respondents' understanding of household accounting practices. The qualitative method used in this research uses the theoretical basis of phenomenological studies. This research will discuss human behavior, especially in managing and planning family finances, where the data is obtained from information and statements from the objects studied. The differences in accounting practices in households carried out by respondents are based on the level of knowledge and understanding they have regarding accounting, geographical area and employment status. However, even though almost half of the respondents do not have financial records, almost all respondents have savings to protect them for the future.AbstrakPada penelitian ini, peneliti mencoba mengungkap tentang peran penting akuntansi dalam rumah tangga serta perencanaan penganggaran dalam rumah tangga. Bagaimana cara responden melakukan penerapan akuntansi rumah tangga dan mengelola keuangan mereka mengenai 4 (empat) hal penting yaitu: penganggaran, pencatatan, pengambilan keputusan dan perencanaan jangka panjang. Penelitian ini mengungkap praktek akuntansi di rumah tangga pada 20 responden dengan kriteria memiliki pekerjaan tetap berlatar belakang pendidikan minimal S1, sudah bekeluarga dan memiliki anak yang berdomisili di Kota Medan. Adapun fokus pembahasan dan observasi diupayakan untuk menjawab permasalahan tentang pemahaman responden terhadap praktik akuntansi rumah tangga. Metode kualitatif digunakan dalam penelitian ini memakai dasar teoritis studi fenomenologi. Penelitian ini akan membahas perilaku manusia khususnya dalam mengelola dan merencanakan keuangan keluarganya, dimana datanya diperoleh dari keterangan dan pernyataan – pernyataan dari obyek yang diteliti. Perbedaan praktik akuntansi dalam rumah tangga yang dilakukan responden dilatarbelakangi oleh tingkat pengetahuan dan pemahaman yang dimiliki terhadap akuntansi, daerah geografis dan status pekerjaan. Tetapi walaupun hampir setengah responden tidak memiliki catatan keuangan hampir dari seluruh responden memiliki tabungan untuk berjaga dimasa yang akan datang.
Academic Information System Audit Using the COBIT 5 Framework Deliver, Service, and Support (DSS) Domain Ramadani, Zahira Naswa; Safana, Alya; Lestari, Bunga Citra; Wardhani, Neng Sri
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.110

Abstract

The use of information technology in higher education is a strategic necessity to support the effectiveness and efficiency of academic processes. One form of its use is the Academic Information System (SIAKAD) as a means of managing academic data, administrative services, and providing information for students, lecturers, and management. However, the implementation of SIAKAD does not automatically guarantee that its management is in accordance with the principles of good information technology governance. Therefore, an evaluation through an information system audit is needed to assess performance, service quality, and system control. his study aims to audit the Academic Information System using the COBIT 5 framework with a focus on the Deliver, Service, and Support (DSS) domain. This domain was chosen because it is directly related to the delivery of information technology services, operational support, incident management, security, and service continuity. The research method used is mixed methods with a qualitative and quantitative approach, through observation, interviews, and the distribution of questionnaires compiled based on the COBIT 5 Process Assessment Model (PAM). The results of the study show that all processes in the DSS domain are at capability level 4 (Predictable Process). This indicates that IT service management has been running consistently and in a controlled manner. However, continuous improvement is still needed so that the process can reach the optimal capability level.
The Role of Information Systems Audit in Preventing Data Processing Errors Namira, Pasya; Wibisono, Fayakhun; Arifin, Aisyah Nurhaliza; Wardhani, Neng Sri
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.113

Abstract

Information systems are essential components in modern organizations, supporting operational activities, financial reporting, and strategic decision-making. However, weaknesses in system controls may lead to data processing errors that reduce data accuracy, reliability, and integrity. This study aims to comprehensively analyze the role of information systems audit in preventing data processing errors through the evaluation of internal controls, audit procedures, and information technology governance frameworks. This research employs a qualitative approach using a systematic literature review of international journals and conference proceedings published between 2015 and 2025. The results show that information systems audits play a critical preventive role by identifying risks at the input, processing, and output stages, as well as by strengthening internal control effectiveness. The implementation of continuous and risk-based information systems audits enhances data quality, minimizes processing errors, and supports effective IT governance. This study contributes theoretically and practically by presenting a structured audit framework that can be applied to improve data processing accuracy and organizational performance.  
Literature Review: Information System Audits as Instruments for Improving Governance and Service Quality in Public Organizations Ginting, Lita Hepika; br Sembiring, Dini Sapira; Khairunnisa, Siti; Nasution, Fadilah; Wardhani, Neng Sri
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.114

Abstract

Information systems audit plays a strategic role in ensuring that information technology use in public organizations is effective, secure, and aligned with institutional objectives. The increasing adoption of information systems in the public service sector, including libraries, requires systematic evaluation mechanisms to control information technology risks and improve service quality. This study aims to examine the role of information systems audit in supporting information technology governance in public organizations by synthesizing findings from previous studies. This research employs a qualitative descriptive approach, drawing on a literature review. The results indicate that information systems audits, particularly those using the COBIT framework, are effective in identifying gaps in IT governance, enhancing accountability in information system management, and supporting continuous improvement of public service quality.
Review of COBIT-Based Information System Audits in IT Governance Ginting, Olivia Deslovita br; Simangunsong, Samaria; Zahara, Siti; Wardhani, Neng Sri
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.125

Abstract

This study aims to review the implementation of information system audits based on Control Objectives for Information and Related Technology (COBIT) in supporting information technology (IT) governance. The background of this study is based on the importance of effective and structured IT governance to ensure alignment between the use of information technology and organizational objectives. However, in practice, many organizations have not optimally implemented information system audits as part of IT governance evaluation and control. This study uses a qualitative research method with a descriptive approach, where data is collected through literature studies, document analysis, and examination of the COBIT framework as an information system audit standard. The results show that the implementation of COBIT-based information system audits COBIT can help organizations identify the maturity level of IT governance, evaluate the effectiveness of IT controls, and provide systematic recommendations for improvement. These findings confirm that the COBIT framework can be used as a comprehensive tool to support management decision-making and improve the quality of IT governance in a sustainable manner.
Integrated Strategy For Information System Security Assessment Through The Implementation Of ISO 27001 Standards Sari, Kartika; Harnia, Afsha; Hidayah, Siti Nur; wardhani, Neng Sri
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.129

Abstract

Information security has become a critical organizational requirement in the era of digital transformation, as the increasing use of information systems exposes organizations to complex and evolving cyber threats. Information security can no longer be treated solely as a technical issue but must be managed through a structured management framework. This study aims to analyze and synthesize previous research related to the implementation of ISO/IEC 27001 as an international standard for Information Security Management Systems (ISMS). This research adopts a qualitative literature review approach by examining scientific articles, standards documents, and relevant publications related to ISO/IEC 27001, risk management, and information security governance. The analysis focuses on key themes, including risk-based security management, governance structures, continuous improvement using the Plan–Do–Check–Act (PDCA) cycle, and organizational readiness. The results indicate that ISO/IEC 27001 provides a comprehensive framework for strengthening information security governance, improving risk management practices, and enhancing organizational resilience against cyber threats. Furthermore, successful implementation is strongly influenced by leadership commitment, employee awareness, and continuous monitoring mechanisms. This study contributes by providing an integrated understanding of ISO/IEC 27001 implementation from prior studies and offers practical insights for organizations seeking to enhance their information security management practices.
Co-Authors , Rahmad Sembiring Arifin, Aisyah Nurhaliza br Sembiring, Dini Sapira Faried, Annisa Ilmi Ginting, Lita Hepika Ginting, Olivia Deslovita br Harnia, Afsha Kartika Sari Lestari, Bunga Citra Marlina Marlina Namira, Pasya Nasution, Fadilah Ramadani, Zahira Naswa Safana, Alya Simangunsong, Samaria Siti Khairunnisa, Siti Siti Nur Hidayah, Siti Nur Siti Zahara Sri Wahyuni Wibisono, Fayakhun