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All Journal Indonesian Accounting Research Journal
Nugraha, Darya Setia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Audit Sistem Enterprise Resources Planning “Oracle Fusion Application” menggunakan Framework COBIT 5 (Studi Kasus di FITB Institut Teknologi Bandung) Sinaga, Frendy; Nugraha, Darya Setia
Indonesian Accounting Research Journal Vol. 4 No. 3 (2024): Indonesian Accounting Research Journal (June 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i3.5195

Abstract

The establishment of Government Regulation Number 71 of 2019 concerning the Implementation of Electronic Systems and Transactions is the foundation for every company, state administrator, business entities, and the public to organizing, managing, and operating their activities. As well as the Bandung Institute of Technology, is supported and adopts the ERP System "Oracle Fusion Application" in its financial management and governance. However, in their implementation, there are still problems. The information system audit in this study uses the COBIT 5 framework with the IT Process in all EDM, APO, BAI, DSS, and MEA domains. The results showed that the maturity of the Oracle Fusion Application ERP System was 3.50, meaning that it was at level 3 with the category "Predictable Process" that means, the Faculty has implemented the governance process according to a predetermined process, but still refers to management framework whose relevance must be adjusted to the faculty
Optimalisasi Pemanfaatan Sewa Barang Milik Negara di Politeknik Negeri Bandung Maulanii, Nishrina Zukhrufi; Nugraha, Darya Setia; Putra, Sugih Sutrisno
Indonesian Accounting Research Journal Vol. 5 No. 2 (2025): Indonesian Accounting Research Journal (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v5i2.5153

Abstract

This study aims to find out the implementation of the utilization of state property leases at the Bandung State Polytechnic based on Minister of Finance Regulation Number 115/PMK.06/2020 concerning Utilization of State Property as well as the constraints and optimization efforts being made. This study used descriptive qualitative method. Data collection is done by interviews and documentation. The data analysis technique used is a qualitative descriptive analysis technique. The results of this study indicate that the implementation of leasing State Property at the Bandung State Polytechnic is in accordance with the provisions contained in the Minister of Finance Regulation Number 115/PMK.06/2020 concerning Utilization of State Property but cannot be said to be optimal, as evidenced by the lack of supporting facilities for activities rent and existing human resources are inadequate so that supervision and monitoring of the leased property does not run effectively and efficiently.
Co-Authors Maulanii, Nishrina Zukhrufi Putra, Sugih Sutrisno Sinaga, Frendy