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Pengaruh Penerapan Teknologi Informasi dan Audit Internal terhadap Efektivitas Pengendalian Internal Persediaan Pada PT Sejahtera Berkat Mandiri Hutasoit, Marni; Riftiasari, Dinar; Ridwan, Achmad
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 3 (September 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i3.1257

Abstract

This study is motivated by the ineffective internal control of inventory at PT Sejahtera Berkat Mandiri, which is attributed to the use of relatively basic technology and the suboptimal performance of internal auditors. This study aims to analyze the influence of information technology implementation and internal audit on the effectiveness of inventory internal control at PT Sejahtera Berkat Mandiri. The research is grounded in issues faced by the company, namely discrepancies between physical stock and system records, limited integration of information technology, and insufficient and non-comprehensive internal audit practices. A quantitative research method with a causal approach was employed. The study sample consisted of 75 respondents selected using total sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression tests. The results show that the implementation of information technology significantly affects the effectiveness of inventory internal control, with a significance value of 0.000 and a regression coefficient of 0.827. Internal audit also has a significant influence on the effectiveness of inventory internal control, with a significance value of 0.000 and a regression coefficient of 0.461. Furthermore, the simultaneous implementation of information technology and internal audit significantly influences the effectiveness of inventory internal control, with a significance value of 0.000.
PERAN LEMBAGA UJIAN DALAM PEMBELAJARAN DAN PENGAKUAN KUALIFIKASI: STUDI KOMPARATIF CISCE DAN GAOKAO/NEEA Arianda, Yoga Dwi; Nurcahya, Fikri; Ridwan, Achmad; Madani, Faisal; Suseno, Muchlas
Jurnal Administrasi Pendidikan Indonesia Vol. 16 No. 2 (2025)
Publisher : Pascasarjana Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jurnal_ap.v16i2.5656

Abstract

Assessment systems across countries often face challenges in balancing the functions of selection and learning. Examinations often focus on measuring learning outcomes without considering the accompanying pedagogical and social impacts. This study aims to critically analyze and compare the assessment systems implemented by the Council for the Indian School Certificate Examinations (CISCE) in India and the National Education Examinations Authority (NEEA)/Gaokao. This study uses a qualitative, comparative document analysis design to provide an in-depth understanding of the characteristics, principles, and implications of both institutions' assessment systems. The research subjects consisted of 32 official documents. Data were collected through documentation studies and in-depth interviews. The instrument was a validity analysis sheet containing four main components: content relevance, indicator clarity, source consistency, and theoretical relevance. Data analysis was conducted descriptively and analytically using thematic categorization techniques based on four main dimensions: assessment instrument development, system validity and reliability, impact on learning, and institutional credential recognition. The results show that the CISCE excels in curriculum flexibility, integration of formative assessment, and recognition of international credentials. In contrast, the Gaokao excels in mass selection efficiency and national standard consistency. This study concludes that an effective assessment system must balance selection and student potential development to avoid excessive academic pressure. The implications of this research emphasize the importance of developing a national assessment system that is equitable, relevant, and oriented toward lifelong learning
Co-Authors Abdillah, Nur Achmad Ridwan Afriadi, Bambang Agung Prabowo Agung Prihandono Agung, Eka Adnan Ahmad Arif Ahmad, Nurul Qomariyah Ahmad, Saiful Aman, Syahrial Andika, Andika Prasetya Andy Wahyu Hermanto, Andy Wahyu Anita Nur Lely, Anita Nur Annisa, Cindy Ermintia Arianda, Yoga Dwi Arif Mudi Priyatno Arlinwibowo, Janu Astika Tafrikul Khafidhoh, Astika Tafrikul Athiy Dina Rosihana Athoillah, Mohamad Anton Awaluddin Tjalla Barkah, Eka Budi Gunawan Cahyani, Septia Dwi Cikita Berlian Hakim Darmiyanti, Waskitarini Delima Sitanggang, Delima Desi, Desi Handayani Diana Laily Fithri Dinar Riftiasari Eko Widodo Fadilah, Astri FAISAL MADANI Fajar Nugraha Febri Dwi Anto, Febri Dwi Firmansyah, Nunung Agus GHAZI PRATAMA, TAFTAZANI Ghufrooni, Rifqi Ginting, Riski Titian Hana, Fida Maisa Hanifiyah, Izzatu Al Heri Pramono Putro, Heri Pramono Himayati, Ade Ima Afifa HS, Christnatalis Hutasoit, Marni Ibnu Salman, Ibnu Iva Sarifah Josua, Dian Pertiwi Jovianto, Andrean Jubaedah, Dedah Jubaedah, Lilis Judijanto, Loso Junirianto, Eko Komarudin Komarudin Kuncoro, Ignasius Dwi Kurniadewi, Fera Lanasari, Rossy Legiran Legiran Libriansyah Ludmilla, Rafika Madewi, Astuti Maharjan, Kailie Manday, Dhanny Rukmana Maricar, Hudzaifah Muhammad Mastura, Mastura Merrydian, Siska Miharja, Muhammad Najamuddin Dwi Muadzah, Muadzah Muchlas Suseno Muhammad Najamuddin Dwi Miharja Muktiningsi, Muktiningsi Muktiningsih Nurjayadi N. Nurjanah Nadia Dwi Irmadiani Narulita, Lisa Nasution, Edwin Sugesti Ningsih, Lidya Nizam, Zain Nugraheni, Ariyanti Sri Nurcahya, Fikri NURHIDAYATI, SAFITRI Nuridayanti, Nuridayanti Nurwijayanti Octiva, Cut Susan Othman, M.A. Perangin Angin, Despaleri Pratama, Taftazani Ghazi Pratiwi, Cindya Yunita Pribadi, Januar Puspitaningtyas, Dyah Ayu Raihanah, Dinnah Ramadhan, Fitri Nur Ramadhan, M. Irfan Rini, Indah Mustika Riyadi Riyadi Rizky Maulana, Rizky Rochmad Winarso Rohima , Azizah Aulia Rully Astri Hildayati Sabilla, Zahara Sam Saputra, Vernanda Saputra, Vernanda Sam Satybaldy, Daniyar Setiadi, Sandi Siregar, Saut Dohot Siti Azizah Sri Mulyani Sudarmoyo, Dhadhang Tri Sugeng Priyanto, Sugeng Suharjono, Suharjono Suprapto Suprapto Susanti, Diah Ayu Susilo, Ahmad Dwi Tengku Riza Zarzani N Togar Timoteus Gultom Trihadi Prasetya, Trihadi Ully Muzakir Ulwi, Krim Utami, Eli Wahyu Budiarto, Balla Wahyu Sri Astutik Wardani Rahayu Wawan Saputra Wella, Wella Aulia Putri Widyadi, Elvan Dwi Wijaya, Dedy Achmat Yennimar, Yennimar Yoga Tri Nugraha Yuli Rahmawati Yunida, Helvy Yunita Nita Yunus Mustaqim, Yunus Yusmaniar Yusmaniar Yuyun dwi astutik, Yuyun dwi