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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Proceedings of The International Conference on Business and Economics International Journal of Management, Economic and Accounting
Linda Asriani
Unknown Affiliation
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Digital Authentication Usage Behavior of Indonesian Civil Servant Pensioners Zul Akbar Yulianto; Linda Asriani; Ardian Syaputra; Julbintor Kembaren
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7196

Abstract

In improving service and payment accuracy for Civil Servant pensioners in Indonesia, pensioners can already use a validation tool in digital authentication through facial biometric data using smartphone applications in 2019. This authentication activity is something that pensioners must do before getting their monthly pension to ensure they are still alive and entitled to retirement. With the development of this digital service, pensioners can conveniently fulfil their obligations. However, to ensure pensioners can adapt to technological changes, these services are essential in ensuring the success of the service digitization program. It is because, demographically, there are still many pensioners belonging to the Baby Boomer and X generation categories. This study was conducted to determine the factors that influence the Behavior Intention and Digital Authentication Usage Behavior in pensioners, using TAM 3 theories moderated by technology experience factors from pensioners. Meanwhile, few studies discuss technology experience as a moderator in knowing these two variables. As a result, there was a positive and significant effect of Perceived Usefulness (PU), Perceived Ease of Use (PEOU), and Perceived Enjoyment (PE) on Behavioral Intention (BI) using Digital Authentication Applications. Furthermore, Behavioral Intention (BI) positively and significantly influenced the Usage Behavior (UB) of this Digital Authentication. Meanwhile, Experience did not moderate the positive effect of perceived enjoyment on behavior intention of the TASPEN Otentikasi Application.
The Influence of Financial Transparency and Effectiveness of Internal Supervision on Audit Quality Linda Asriani; Renny Maisyarah
Proceeding of The International Conference on Business and Economics Vol 3 No 2 (2025): July : Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbe-untagsmg.v3i2.3073

Abstract

This study aims to explore and analyze the implementation of internal control mechanisms within Ministries/Agencies that received a disclaimer opinion on their audited financial statements. It also examines the form of financial transparency applied by these institutions in the preparation of their financial reports. The research focuses on the role of government internal audits in two institutions: the Ministry of Marine Affairs and Fisheries and the Indonesian Maritime Security Agency (BAKAMLA), utilizing a qualitative literature synthesis approach. The research method employs a descriptive qualitative design. Based on the findings, it is concluded that the lack of supervision by internal auditors and the Supreme Audit Agency (BPK) over these two institutions stems from several factors: limited competence and capacity of internal auditors, weak internal control systems and structures, lack of auditor independence, and inadequate routine monitoring and evaluation. Furthermore, in preparing financial reports, Ministries and Agencies are required to adopt financial transparency practices by preparing financial statements in accordance with Government Accounting Standards (SAP), disclosing complete notes to financial statements, and utilizing transparent and integrated financial applications.
The Role of Accountants in Optimizing Regional Original Revenue (ROR) with Proper Central and Regional Financial Management Dito Aditia Darma Nst; Renny Maisyarah; Linda Asriani; Evan Tamaro; Dedi Agus Pratikno; Ashri.A.Handayani; Jefri Ronaldo
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i2.317

Abstract

Regional Original Revenue (ROR) is the main source of financing for local governments in carrying out various development programs. Despite its importance, many districts/cities in Indonesia still face challenges in optimizing ROR. In this context, accountants play a crucial role, not only in the preparation of financial statements, but also in analysis, auditing, and budget planning. This journal aims to explore the role of accountants in improving ROR, identify strategies that can be implemented, and discuss the challenges faced. Through literature analysis and case studies, it was found that increasing the capacity of human resources, optimizing tax management, and utilizing information technology are important steps that can be taken. This study aims to find out and analyze the role of accountants and how they can contribute to overcoming existing challenges, as well as improving the effectiveness of regional financial management in Indonesia. The research method applied is qualitative descriptive with documentation studies, where data collection techniques use documentation studies. The results of this study are expected to provide useful recommendations for local governments in an effort to increase revenue and financial accountability in response to government demands on reform in the field of central and regional financial relations in accordance with Law No. 22/1999. Regional financial reform has given birth to Government Regulation (PP) No. 105 of 2000 concerning Regional Financial Management and Accountability. One of the problems that arises from the PP is about the reporting and financial accountability management system. This problem can be overcome by implementing ASP and training human resources of central and regional governments in the field of ASP, so that it can create good governance. This is the role of universities as centers for education, training and financial research, especially in the development of the field of Public Sector Accounting to prepare human resources for the financial management system
Co-Authors Ardian Syaputra Ashri.A.Handayani Dedi Agus Pratikno Dito Aditia Darma Nasution Evan Tamaro Jefri Ronaldo Julbintor Kembaren Maisyarah, Renny Zul Akbar Yulianto