Article Per Year (5 Year)
p-Index From 2021 - 2026
1.829
P-Index
This Author published in this journals
All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) BALANCE Jurnal Akuntansi dan Bisnis Jurnal Inovasi Penelitian Eksos Jurnal Cakrawala Ilmiah Kapuas
Kusmana, Endang
Jurusan Akuntansi, Politeknik Negeri Pontianak
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Development Of A Risk-Based Audit Application Using Cloud Computing Technology To Improve Audit Flexibility And Scalability In Public Accounting Firms Kusmana, Endang; Adi Nugraha, Perdhiansyah; Boru Simanjuntak, Rebeca
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 11 No. 1 (2026)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v11i1.1073

Abstract

This research addresses the significant gap between the theoretical benefits of cloud computing technology in auditing and its practical application within Public Accounting Firms (KAP) in West Kalimantan, where 100% of surveyed firms still rely on manual data processing using Microsoft Excel. The study aims to design a risk-based audit application utilizing cloud technology to enhance audit flexibility and scalability. The research method is descriptive, focusing on analyzing user needs and challenges in existing manual audit data management processes. The expected outputs are intellectual property rights for the application named LABERCCO (Layanan Audit Berbasis Risiko dengan Computing Cloud), targeting a Technology Readiness Level (TRL) of 4–6. This application is intended to improve audit efficiency and effectiveness, support firm growth, and provide a competitive advantage in the digital era by addressing data security and cost efficiency concerns.
Development Of A Cloud-Based Green Accounting Information System For Village Forest Management Institutions, A Case Study Of The Bentang Kalimantan Tangguh Non-Governmental Organization Perdhiansyah; Kusmana, Endang; Adi Nugraha, Yohanes
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 11 No. 1 (2026)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v11i1.1074

Abstract

Developing a cloud-based green accounting information system is important for sustainable forest management as it can improve efficiency, transparency, and data accuracy. The purpose of this research is to design and implement an effective cloud-based green accounting system to enhance the transparency, accountability, and efficiency of fund management within Village Forest Management Institutions (LPHD). This study employs a mixed-methods approach, combining action research and qualitative descriptive methods, conducted through stages of preparation, SAKCLOUD application design, testing and implementation, and results analysis. Targeted outputs include copyright for the SAKCLOUD application and publication in an accredited national journal, with a Technology Readiness Level (TKT) of 4-6. Practically, this research will empower local communities, provide implementation recommendations, and bridge the gap between theory and practice in green accounting. The implementation of this system is expected to contribute significantly to more sustainable, transparent, and accountable village forest management in Kalimantan, and can be replicated in other areas with similar contexts.
Co-Authors Adi Nugraha, Perdhiansyah Adi Nugraha, Yohanes Ardhi, Qisthi Arianto Arianto Arianto Arianto B2092151009, PERDHIANSYAH Bob Mustafa Boru Simanjuntak, Rebeca Dewi, V. Ananta Wikrama Tungga Khamim Mahyus, Mahyus Ninik Kurniasih Noor, Uray M. Qisty Ardhi Risti Rahmaniar Ryandi, Oscar Sari Zawitri 1) Ninik Kurniasih 2) Theresia Siwi Kartikawati 3), Sari Zawitri 1) Ninik Kurniasih 2) Tashadi Tarmizi Yuliana, Elsa Sari Zulham AlFarizi Zulham AlFarizi