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All Journal Jurnal Kendali Akuntansi Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Cidea Journal Akuntansi Pajak dan Kebijakan Ekonomi Digital
Dina Juniarti Barokah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Faktor-faktor yang mempengaruhi Kualitas Laporan Keuangan: Sistem Informasi Akuntansi, Sistem Pengendalian Intern dan Kompetensi Sumber Daya Manusia Dina Juniarti Barokah; Cris Kuntadi; Rachmat Pramukty
Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i3.590

Abstract

This article reviews the factors that influence the quality of financial statements, namely accounting information systems, internal control systems and human resource competencies, a literature study on accounting information systems. The purpose of this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Accounting Information Systems affect the Quality of Financial Statements; 2) The Internal Control System affects the Quality of Financial Statements; and 3) Competence of Human Resources influences the Quality of Financial Statements.
Pengamanan Objek Vital, Pengamanan File, Pengamanan Cyber Terhadap Pt. Kereta Api Indonesia Edy Soesanto; Aureta Zhabila Eka Putri; Bella Nugraheni; Cut Zia Auralia; Dina Juniarti Barokah
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 1 No. 3 (2023): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v1i3.893

Abstract

In the increasingly advanced digital era, information security is a top priority for companies to protect their important data from unwanted threats. PT Kereta Api as a company engaged in the field of rail transportation has many vital object files, including customer data, financial information, and business plans which must be kept confidential. The importance of securing vital object files and identifying various security risks that may occur in PT Kereta Api. Then, an analysis of the methods and technologies that can be used to protect these vital object files will be carried out. Several aspects that will be analyzed include data encryption, access control, intrusion detection, and user activity monitoring. This paper uses a security analysis approach which consists of identifying threats, evaluating risks, and selecting appropriate security controls. The results of the analysis will provide a better understanding of the state of security of vital object files at PT Kereta Api and provide recommendations for improving the existing security system.
Analisis Sistem Manajemen Security PT. Kereta Api Indonesia Edy Soesanto; Aureta Zhabila Eka Putri; Bella Nugraheni; Cut Zia Auralia; Dina Juniarti Barokah
CiDEA Journal Vol. 4 No. 1 (2025): CiDEA Journal
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/cideajournal.v2i1.814

Abstract

The application of safety is an important matter in carrying out activities inland transportation including railroad transportation. Jabodetabek travel routes are handled directly by PT. Kereta Komuter Indonesia. This activity certainly requires a lot of human labor so safety is very important in this regard. With the existence of safety arrangements, it will avoid any related things from accidents or losses due to the delay in the completion of work caused by the inaccurate company safety management system. Therefore each element involved in each activity requires further knowledge and understanding of the core factors that are in accordance with the safety management system used. Referring to this approach, research is carried out on the railroad industry in Indonesia by developing a safety model in the railway industry. The research was conducted by finding the right literature and then developing a model for the factors considered appropriate to be applied to the safety management system in railroad transportation in Indonesia. After the model was developed, the model was confirmed by the Confirmatory Factor Analysis (CFA) approach with the Structural Equation Modeling (SEM) method. The results of the study will prove that the factors developed in the safety model are positively related to the implementation of commuter train safety management in Indonesia.
Pengaruh Independensi, Kompleksitas Tugas, dan Pengalaman Auditor terhadap Audit Judgment : Studi Empiris pada Kantor Akuntan Publik di Bekasi Dina Juniarti Barokah; Istianingsih Sastrodiharjo; Aloysius Harry Mukti
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1432

Abstract

This study aims to test and analyze the influence of independence, task complexity, and auditor experience on audit judgment. Audit judgment is one of the important components in the audit process that determines the quality of audit report results. The better the auditor's consideration, the higher the level of reliability of the audited financial statements. This research was conducted at Public Accounting Firms (KAP) operating in the Bekasi area. The variables used in this study consisted of audit judgment as a dependent variable, and independence, task complexity, and auditor experience as independent variables. The sampling technique was carried out using a non-probability sampling method, using a purposive sampling approach. The sample obtained was 12 companies with a total of 76 auditor respondents. The analysis method used is Structural Equation Modeling Partial Least Square (SEM-PLS) by measuring three stages: outer model test, inner model test, and hypothesis test. The results of the study show that the three independent variables, namely independence, task complexity, and auditor experience, have a positive and significant influence on audit judgment. This means that the higher the level of auditor independence, the more complex the tasks handled, and the more experience the auditor has, the better the audit considerations will be in the audit decision-making process. The implications of this study underscore the importance of maintaining and improving the quality of auditor professionalism, through continuous training, increasing flight hours, and maintaining an independent attitude in carrying out the audit process. In addition, the organization is also expected to provide adequate support for the sustainable development of auditor competencies. It is hoped that these findings can be an input for public accounting firms and related institutions in improving the quality of financial audit results and strengthening public trust in the auditor profession.
Co-Authors Aloysius Harry Mukti Aureta Zhabila Eka Putri Bella Nugraheni Cris Kuntadi Cut Zia Auralia Edy Soesanto Istianingsih Sastrodiharjo Rachmat Pramukty