Faiz Zamzami
Universitas Gadjah Mada

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

Enterprise Architecture Modeling of Financial Information Systems Using Zachman Framework Faridiah Aghadiati Fajri; Faiz Zamzami; Hilda Octavana Siregar
Jurnal Akuntansi dan Bisnis Vol 20, No 1 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.262 KB) | DOI: 10.20961/jab.v20i1.522

Abstract

As an emerging country, The Regional Public Service Agency in Indonesia is currently allowed to manage their finances independently. The transformation into a regional public service entity was followed by several consequences, one of which was related to the reporting process to the readiness to be audited by the government external auditor. Information technology is able to facilitate the preparation of financial statements, however, the design of information systems in a bureaucratic environment requires a specific subscription. This design requires defining the architecture of information use. This research resulted in a blueprint with an Enterprise Architecture Planning (EAP) approach as the basis for designing financial information systems. In addition, this research also used the Software Process Improvement (SPI) approach to improve the success of information systems. Information technology becomes a vital requirement considering many demands and obligations of BLUDs in terms of financial reporting and performance. The existence of this Enterprise Architecture Model aims as a bridge between organizational goals and information technology to meet these requirements. The results of this study are blueprints of financial software design, especially for BLUD in the health sector in Indonesia.Sebagai negara berkembang, Badan Layanan Umum Daerah di Indonesia saat ini diizinkan untuk mengelola keuangan mereka secara mandiri. Transformasi menjadi entitas layanan publik daerah diikuti oleh beberapa konsekuensi, salah satunya terkait proses pelaporan hingga kesiapan untuk diaudit oleh auditor eksternal pemerintah. Teknologi informasi mampu memfasilitasi penyusunan laporan keuangan, namun demikian, desain sistem informasi dalam lingkungan birokrasi memerlukan perlakuan khusus. Desain ini membutuhkan pendefinisian arsitektur penggunaan informasi. Penelitian ini menghasilkan cetak biru dengan pendekatan Enterprise Architecture Planning (EAP) sebagai dasar untuk merancang sistem informasi keuangan. Selain itu, penelitian ini juga menggunakan pendekatan Software Process Improvement (SPI) untuk meningkatkan keberhasilan sistem informasi. Teknologi informasi menjadi kebutuhan vital mengingat banyak tuntutan dan kewajiban BLUD dalam hal pencatatan, pelaporan hingga pertanggungjelasan kinerja keuangan. Keberadaan Enterprise Architecture Modeling ini bertujuan sebagai jembatan antara tujuan organisasi dan teknologi informasi untuk memenuhi kebutuhan ini. Hasil penelitian ini adalah cetak biru desain perangkat lunak keuangan, terutama untuk BLUD di sektor kesehatan di Indonesia.
Faktor-faktor yang Mempengaruhi Efektivitas Fungsi Audit Internal pada Pemerintah Daerah X Faiz Zamzami; Rumiyati Rumiyati; Rudi Prasetya Timur
Jurnal Riset Akuntansi Terpadu Vol 12, No 2 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v12i2.5947

Abstract

The professional challenge of internal auditors in Indonesia is how to provide added value to the organization, especially in ensuring the implementation of good governance and organizational risk management. The limited research in the field of internal audit in local governments in Indonesia has become the main urgency in this study. The purpose of this study is to examine the effect of cooperation between internal and external auditors; management support; effectiveness of internal controls; and auditor experience on the effectiveness of internal audits. This study uses a survey method with a research instrument in the form of a questionnaire. 58 research respondents were auditors and financial staff who worked at the Regional Inspectorate and Financial and Asset Agency (BKAD) in Local Government. The data analysis method used in this study was multiple regression. The results of the study state that management support and auditor experience affect the effectiveness of internal auditors. Whereas, the collaboration between the auditor's internal and external auditors and the effectiveness of internal controls does not affect the effectiveness of internal auditors.