Garuda - Garba Rujukan Digital

THE EFFECTIVENESS OF CONTINUOUS AUDITING IMPLEMENTATION: DEVELOPING AUTOMATED AUDIT SYSTEMS FOR FRAUD AND ERROR DETECTIONS Antonio, Gregorius Rudy
UTSAHA: Journal of Entrepreneurship Vol. 1 Issue 3 (2022)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v1i3.157

Continuous Auditing is a new approach that allows auditors to understand control points, control rules thoroughly and system controls and with more frequent, automated data analysis; hence increased audit relevance and reliability will ultimately improve audit quality. This paper aims to prove the effectiveness of Continuous Auditing in bridging auditing with the challenges of detecting fraud and errors. In the KKK Department Store, Continuous Auditing was proven to significantly improve the audit quality and internal control of the organization, with a very significant decrease in audit Findings in 2012 and 2013. The continuous audit Findings in 2012 decreased by 75.76% or decreased by 3,523 from the Findings in 2011 followed by a decrease in Findings of 81.44% or 3787 Findings from 2011 to 2013. Manual audit Findings also decreased very significantly by 96.19% or 733 Findings from 2011 to 2012 and a decrease of 99.74% or by 760 Findings from 2011 to 2013. This significant decrease in continuous auditing Findings was due to real-time audits, population data, not samples, and continuous improvement of parameters. Another important factor that significantly influences the effectiveness of continuous auditing is the interaction between the continuous auditing component, the owner, the internal auditor, and all related parties. Strong leadership from the owner, efficient and effective interaction from internal auditors, inherent and tight supervision and strong motivation make continuous auditing a reliable tool or method that helps management achieve its goals. Continuous Auditing has proven to be very significant in improving audit quality and organizational internal control but has proven ineffective in handling transactions involving manual transactions and collusions. This study looks at two key controls: "checking whether there is a Receiving Report made more than the date specified on the Purchase Order" and "checking whether there is a Receiving Report that is not in accordance with the authorized purchasing order". An effective solution is eliminating such manual transactions or authorizations made through systems with inherent control. This solution was implemented in 2013 and successfully resolved the issue. A continuous audit approach is an approach that is efficient and effective as well as sustainable and can provide timely signals in dealing with fraud and errors through internal control and risk mitigation.

THE INFLUENCE OF BUSINESS ENVIRONMENT AND ORGANIZATIONAL CULTURE ON MANAGEMENT ACCOUNTING INFORMATION SYSTEM Antonio, Gregorius Rudy; Safitri, Eni
UTSAHA: Journal of Entrepreneurship Vol. 2 Issue 1 (2023)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v2i1.283

Management Accounting Information System (MAIS) is an application used to connect, control, evaluate, and monitor employees in doing their work based on the standard and reach the work performance’s target. MAIS is a tool to identify, measure, collect, process, and interpret a company's information. It is also used as a medium to spread information and help the manager in the decision-making process. This study aims to know the effect of the business environment and organizational culture in hotels in Surabaya on the management accounting information system. Also, to analyse the moderation influence of gender, age, and job period in the business environment and organizational culture. The research results showed a positive influence between the business environment and organizational culture on MAIS and no influence on gender, age, and job period. The application of MAIS will be more effective if the environment and corporate culture are enhanced.

NUMBERS DON’T LIE: DECODING FINANCIAL ERROR AND FRAUD THROUGH BENFORD’S LAW Antonio, Gregorius Rudy
UTSAHA: Journal of Entrepreneurship Vol. 2 Issue 3 (2023)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v2i3.367

This research investigates Benford’s Law as a statistical instrument to detect financial fraud and errors. Benford's Law, also known as the First-Digit Law, states that lesser digits, specifically '1', frequently appear as the leading digit in numerous numerical datasets, and deviations from this distribution may indicate potential financial irregularities. This research examines literature demonstrating the application and efficacy of Benford’s Law in identifying numerical inconsistencies indicative of financial misconduct. This research investigates the use of Benford’s Law as a tool of detecting error and fraudulent activities within the sales data of two branches during 2022. A comprehensive dataset of 3098 records from Bandung and 539 records from Surabaya was collected after excluding certain data points that exhibited abnormalities. The application of Benford's statistical test discovered a discrepancy between the Benford probability and the observed probability, suggesting the presence of possible errors and frauds. The audit findings unveiled anomalies in pricing and instances of fraudulent activities in both locations, primarily due to pricing discrepancies and incorrect price inputs from sales orders. Furthermore, instances of fraud involved the manipulation of set prices for personal gain by salesmen. The results affirmed the hypothesis that a larger deviation between Benford’s probability and the observed probability corresponded with a higher incidence of error and fraud. However, it observes that Benford’s Law is not a stand-alone solution for detecting fraud, as not all financial datasets conform to it and deviations from the law only indicate the possibility of fraud, not confirm it. Therefore, the research suggests using Benford’s Law in conjunction with other data analysis and auditing techniques to conduct a comprehensive investigation. The conclusion of research emphasizes the significance of Benford’s Law in the field of forensic accounting and the need for multidimensional strategies for effective error and fraud detection.

IMPLEMENTATION OF INFORMATION SYSTEM AUDIT TO IMPROVE INTERNAL CONTROL ON ACCURATE 5 AND ZAHIR 6 Wahyudi, Felincia; Antonio, Gregorius Rudy
UTSAHA: Journal of Entrepreneurship Vol. 3 Issue 1 (2024)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v3i1.474

Large funds are used by organizations to invest in business applications to achieve the strategic and business operational goals of the organization. Running business operations using applications which are closely related to technology comes with the risk of bugs, errors, and similar issues. This risk will lead to a negative impact on the output of information that may cause errors and data loss. To prevent this from happening, the proper action that needs to be applied to overcome the risk is by conducting an information system audit on the application control that is implemented. An information system audit is an audit process carried out to determine whether the application or information system implements a sufficient control system. Application control testing is an important thing to do to overcome potential risks that could threaten the application. This research applied qualitative descriptive approach. This research aims to identify whether Accurate 5 and Zahir 6, the two accounting software applications, have been designed appropriately and could be operated effectively. The research findings indicate that the Accurate and Zahir applications implement controls, however, there are some weaknesses that should be fixed to improve internal control. In the Accurate application, there were differences in output results for reports, date entries that exceeded the limit, and sign checks on unit prices. Whereas in the Zahir application, it was identified that there were discounts entered that exceeded the range and sales reports that were not varied.

IMPACTS OF THE TECHNOLOGY ACCEPTANCE MODEL (TAM) ON THE USE OF THE TIKTOK E-COMMERCE APPLICATION AMONG INDONESIAN STUDENTS Syafika, Yusinda Zarah; Antonio, Gregorius Rudy
UTSAHA: Journal of Entrepreneurship Vol. 3 Issue 2 (2024)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v3i2.591

The Technology Acceptance Model (TAM) explains how people's cognitive perceptions and behavior are formed when they use and accept technology. This study focuses on three main components that influence the acceptance and use of TikTok Shop. These factors are Perceived Usefulness (PU), Perceived Ease of Use (PEOU), and Attitude towards Using (ATU). This study aims to investigate how the Technology Acceptance Model (TAM) impacts university students' use of the TikTok Shop feature in Indonesia. Data was collected through a questionnaire sent via Google Forms and included 102 students from various universities throughout Indonesia who had previously used TikTok Shop every day. SmartPLS checks the hypothesis using Structural Equation Modeling (SEM). The research findings indicated that students' perceptions of the utility of the TikTok Shop are significantly and positively influenced by their perceptions of the shop. Ease of use of the platform substantially influences the usefulness of the platform and students' attitudes towards it. In addition, ease of use of the platform indirectly influences students' perspectives through the influence of perceived benefits. Students' evaluations of the usability and convenience of TikTok Shop significantly influence their attitudes and willingness to use the website. This study also provides insight into the critical components that determine the acceptance and use of e-commerce platforms based on social media. The practical implications of this research relate to suggestions for improving the creation of e-commerce platforms, encouraging a more favorable disposition for their users.

THE IMPACT OF THE TECHNOLOGY ACCEPTANCE MODEL ON THE USE OF QR CODE PAYMENT AS A DIGITAL PAYMENT METHOD AMONG MSME ENTREPRENEURS IN THE CULINARY TOURISM CENTER OF SURABAYA Firdausi, Nafilah Rahma; Antonio, Gregorius Rudy
UTSAHA: Journal of Entrepreneurship Vol. 4 Issue 1 (2025)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v4i1.692

Bank Indonesia introduced Quick Response Indonesian Standard (QRIS) to enhance digital transaction convenience, security, and efficiency, particularly to support MSMEs in boosting Indonesia's economy, although its adoption in the food and beverage industry remains limited. This research concentrates on the aspects that impact the willingness to use QRIS among MSME business owners in the Culinary Tourism Center of Surabaya, Indonesia through the lens of the Technology Acceptance Model (TAM). This causal study collected data from 50 MSME merchants over the age of 50 who had used QRIS as a payment method for more than a month. Using SEM-PLS analysis on SmartPLS 4.1, the research found that perceived usefulness significantly impacts the intention to use QRIS, leading to increased business productivity by enhancing transaction efficiency, reducing direct contact with clients, and improving payment security. The study also revealed that perceived ease of use does not directly influence the intention to use QRIS but affects it indirectly by enhancing perceived usefulness. The findings highlight the crucial role of perceived ease of use in shaping utility perception. The research contributes to the understanding of digital payment adoption among MSMEs in Indonesia, particularly in the food and beverage sector, by providing insights into the relationship between TAM variables. It emphasizes the need for targeted training and support to boost QRIS adoption, enabling MSME merchants to remain competitive in the digital economy. The study offers valuable recommendations for policymakers, financial institutions, and technological stakeholders to facilitate Indonesia’s economic digitalization through increased QRIS usage.

MODELLING USER BEHAVIOR IN SUPER APPS: INTEGRATING TRUST AND PERSONAL INNOVATIVENESS INTO THE UTAUT3 FRAMEWORK FOR GOJEK Antonio, Gregorius Rudy; Kurniawan, Michelle Petrice
UTSAHA: Journal of Entrepreneurship Vol. 4 Issue 3 (2025)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v4i3.808

The rapid advancement of digital technology has fostered the rise of super apps, multifunctional platforms that consolidate services such as ride-hailing, digital payments, and food delivery. In Indonesia, Gojek exemplifies this trend, particularly among university students, who represent tech-savvy early adopters. However, current research applying the Unified Theory of Acceptance and Use of Technology 3 (UTAUT3) to such complex digital ecosystems remains limited. This study addresses the theoretical and empirical gaps by examining the behavioral intention and actual usage of Gojek among students at University X using an extended UTAUT3 framework, which incorporates trust and personal innovativeness. Employing a quantitative approach, primary data were collected via an online questionnaire distributed to students from the 2021–2024 cohorts. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Results revealed that all 12 main UTAUT3 constructs significantly influenced behavioral intention and use behavior, with habit, social influence, and facilitating conditions emerging as the strongest predictors. Meanwhile, price value showed a negative influence, highlighting cost sensitivity. Among the 26 moderation hypotheses, only three were accepted, with user experience moderately enhancing the link between intention and actual use. These findings provide both theoretical insights into the applicability of UTAUT3 in super app contexts and practical implications for enhancing user engagement strategies within the digital platform economy.

Continuous auditing: Developing automated audit systems for fraud and error detections Antonio, Gregorius Rudy
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 1 (2014): April 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.272

Indonesian Institute of Certified Public Accountants, American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants(SAS 99 sec 110, par 2) establishes auditors’ responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material mis- statement, whether caused by error or fraud to plan and perform audits to provide a reasonable assurance that the audited financial statements are free of material fraud. This study proposed the development of Automated Audit System model to assist auditors in bridging them to the challenges in detecting fraud. This approach firstly provides a framework to have better understanding about the business process and data structures of information systems which is required in establishing an effective audit program. These ingredients are mapped in the audit process, including audit objectives, internal control and audit rules by using the Use-Case Diagram, Data Flow Diagram and Entity Relationship Diagram. Second, this study employs Ben- ford’s Law and Automatic Transaction Verification for the detection of anomalies and irregularities to design the framework. It also presents a systematic case study of ac- tual continuous auditing in department stores that using ERP systems. It is expected to detect frauds and errors. It proves that Continuous Audit and Benford Law can establish strong framework in Automated Audit Systems for Fraud Detections and finally provide a big contribution to internal control and company policies.

Title

Found 8 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 8 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 8 Documents
Search