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All Journal Jurnal Tekinkom (Teknik Informasi dan Komputer) Jurnal Mahasiswa Manajemen dan Akuntansi
Eka Pratiwi Septania Parapat
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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SISTEM INFORMASI ADMINISTRASI PINJAMAN (KREDIT) PADA CREDO UNION MODIFIKASI (CUM) BERBASIS WEB Victor Marudut Mulia Siregar; Erikson Damanik; Mega Romauly Tampubolon; Eve Ida Malau; Eka Pratiwi Septania Parapat; Debora Silvia Hutagalung
Jurnal Tekinkom (Teknik Informasi dan Komputer) Vol 3 No 2 (2020)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/tekinkom.v3i2.193

Abstract

Modified Union credo is a cooperative-type business entity owned by a group of people in a unifying bond, which agrees to invest their money (shares) so as to create joint capital with decent business results and for productive and welfare purposes. The role of cooperatives is very important in Indonesia, because cooperatives can increase the economic growth of Indonesian society. The loan administration information system (credit) at CUM Caritas HKBP Pematangsiantar is not yet effective, because it still uses a manual system so that data is easily lost and difficult to find, and the preparation of reports takes a long time. The purpose of this study is to build a system that makes it easier for staff to process data for CUM Caritas HKBP members and improve staff performance to be more efficient and minimize errors in data processing, especially in the loan administration (credit) section of CUM Caritas HKBP. In this research, in the process of collecting data, the researcher used the method of observation, interviews and literature study and the method of system development to be used was the Prototype method. The information system to be designed will be in the form of a web and use the MySQL database. It is hoped that this research can solve the problem of Loan Administration (Credit) at CUM Caritas HKBP Pematangsiantar.
Kerangka Audit Real-Time Berbasis Blockchain untuk Tata Kelola Keuangan Sektor Publik di Indonesia: Studi Kasus Tantangan Implementasi IPSAS dan Reformasi Kelembagaan Eka Pratiwi Septania Parapat; Eko Deswin Siringo-ringo; Junaidi Siahaan
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i1.4435

Abstract

The digital transformation of public sector financial governance has become a strategic imperative globally, particularly in enhancing transparency, accountability, and efficiency in the management of state resources. This study examines the implementation of a blockchain-based real-time audit framework to support institutional reform and the adoption of International Public Sector Accounting Standards (IPSAS) in Indonesia, with a focus on identifying implementation barriers and necessary mitigation strategies to achieve more transparent and accountable public financial governance. A mixed-methods approach was employed, integrating an analysis of existing blockchain audit frameworks with case study implementation challenges in Indonesia through a systematic literature review of Scopus and SINTA publications, qualitative analysis of stakeholder perspectives, and an evaluation of regulatory frameworks. The findings reveal three primary challenges: inadequate IPSAS adoption readiness reflected by 60% of regional government officials lacking understanding of accrual principles and 40% of regional financial reports containing material errors; technical-regulatory blockchain barriers including 70% of government institutions using incompatible centralised database systems and 45% of blockchain nodes vulnerable to 51% consensus attacks; and systemic institutional reform weaknesses characterised by low public participation in budget oversight (25/100 according to OBS 2023) and stagnant Indonesia Corruption Perception Index (34/100). The study recommends a holistic approach that integrates human resource capacity building, regulatory harmonisation, and digital infrastructure strengthening, including a 5-7% allocation from the APBN for IPSAS-based accounting training and the development of a blockchain interoperability framework.
Co-Authors Debora Silvia Hutagalung Eko Deswin Siringo-ringo Erikson Damanik Eve Ida Malau Junaidi Siahaan Mega Romauly Tampubolon Victor Marudut Mulia Siregar