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All Journal JURNAL MEDIA INFORMATIKA BUDIDARMA Owner : Riset dan Jurnal Akuntansi Eduvest - Journal of Universal Studies
Prasetya, Machmudin Eka
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Aerospace Engineering Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Electrical & Electronics Engineering Health Professions Neuroscience Social Sciences

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Implementasi Metode CRISP DM dan Algoritma Decision Tree Untuk Strategi Produksi Kerajinan Tangan pada UMKM A Asyraf, Haekal; Prasetya, Machmudin Eka
JURNAL MEDIA INFORMATIKA BUDIDARMA Vol 8, No 1 (2024): Januari 2024
Publisher : Universitas Budi Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30865/mib.v8i1.7050

Abstract

In industry 4.0, the utilization of information technology and data analysis is very important in helping business decision making. The use of data mining and the Decision Tree algorithm in analyzing data can help to classify products that best suit customer preferences for Micro, Small and Medium Enterprises (MSMEs) handicraft products. In this research we use the Cross Industry Standard Process for Data Mining methodology to analyze data in classifying the types of craft products produced by MSME A to determine production strategy that suits market demand after the Covid-19 pandemic. Covid-19 influenced MSME A as a handicraft producer to temporarily stop production due to decreased demand and produce a special order only. Changes in consumer behavior due to the Covid-19 pandemic mean that MSME A must determine the right production strategy so that products are sold and can reuse the capital. We succeeded in building a fairly effective model with CRISP-DM and the Decision Tree algorithm which has an accuracy rate of 74.2%. This model found as many as 21 types of products that were still selling well during the pandemic, making it useful for MSME A for making production decisions based on market conditions during the Covid-19 pandemic.
Evaluasi Peran Audit Internal dalam Penerapan Manajemen Risiko (Studi Kasus pada Kementerian Keuangan) Sukmawan, Huda; Prasetya, Machmudin Eka
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2570

Abstract

Audit internal sebagai lini ketiga berperan untuk memastikan manajemen sebagai pemilik risiko dalam menerapkan manajemen risiko yang efektif. Tujuan penelitian ini untuk mengevaluasi peran audit internal yang dijalankan oleh Inspektorat Jenderal sebagai lini ketiga dalam penerapan manajemen risiko di Kementerian Keuangan. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan jenis studi kasus pada organisasi yang telah menerapkan kerangka Three Lines Model. Evaluasi audit internal atau Inspektorat Jenderal sebagai lini ketiga dalam penerapan manajemen risiko menggunakan KMK-322/2021 yang merupakan penyesuaian dari kerangka COSO Internal Control-Integrated Framework (COSO ICIF) dan peran audit internal yang disarankan oleh The Institute of Internal Auditors (IIA). Analisis penelitian ini menggunakan metode triangulasi dengan membandingkan hasil yang diperoleh dalam wawancara dan dokumen yang berkaitan untuk menerangkan substansi dari konteks masalah yang diteliti. Wawancara dilakukan kepada pengelola manajemen risiko dan auditor internal yang melakukan pengawasan terkait manajemen risiko. Sumber dokumen yang digunakan dalam analisis merupakan dokumen peraturan dan laporan kegiatan pengawasan manajemen risiko yang disusun audit internal. Hasil penelitian menunjukkan peran Inspektorat Jenderal sebagai lini ketiga telah mencakup seluruh komponen dan prinsip-prinsip pada COSO ICIF dan peran yang disarankan oleh IIA. Namun, masih terdapat peran yang perlu disempurnakan pada komponen penilaian risiko dan kegiatan pemantauan. Pada komponen penilaian risiko, Inspektorat Jenderal belum melakukan pengujian dalam keselarasan risiko fraud pada setiap level organisasi. Selanjutnya pada komponen kegiatan pemantauan, aktivitas pemantauan kepatuhan yang dijalankan masih terfokus pada level kantor pusat sehingga diperlukan perluasan ruang lingkup pengawasan pada level unit vertikal.
Implementation of Risk Management for the Management of Third-Party Infrastructure, Facilities, and Public Utilities (PSU) Obligations Simarmataa, Mikhael Sakharov; Prasetya, Machmudin Eka
Eduvest - Journal of Universal Studies Vol. 5 No. 4 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i4.50138

Abstract

Third-party Infrastructure, Facilities and Public Utilities (PSU) liabilities arise from Space Utilisation Permits received by third parties to utilise land they own. Many liabilities for Space Utilization Permits have not been submitted, even though the Space Utilization Permit has expired, and the land is being utilized by third parties, who should be using public facilities. Risk management is made so that the risks in managing these liabilities can be reduced to an acceptable level, and the objectives in managing third-party PSU liabilities can be achieved. In implementing risk management, this study uses the ISO 31000: 2018 framework to guide the risk management process. The process starts from identification, analysis, evaluation, and risk treatment. The method used in risk evaluation is assessing the likelihood and impact. Based on the results of the research, 24 risk events were obtained, which were then analysed and evaluated, showing three risk events in the very high category, four risk events in the high category, 8 risk events in the medium category, and nine risk events in the low and very low categories. For risk events with medium to very high categories, this research provides suggestions for risk mitigation actions that the DKI Jakarta Provincial Government can take to reduce the occurrence of these risks.
Analisis Adopsi Continuous Auditing pada Fungsi Audit Intern di Lembaga Negara XYZ Rahayu, Sri; Prasetya, Machmudin Eka
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2060

Abstract

This research is motivated by the challenges faced by the Internal Audit Function (IAF) at XYZ Government Institution in the midst of the rapid development of technology and financial transactions that have been fully digitized using the Enterprise Resource Planning / Human Resources Information System. In order to utilize financial transaction data and technology, IAF carries out digital transformation by adopting continuous auditing and developing the Pemantauan Off Site Risiko Operasional (PERISAI) application as a continuous auditing implementation tool. The purpose of this study is to analyze the suitability of the steps taken by the IAF at XYZ Government Institution in adopting continuous auditing based on the Global Technology Audit Guide (GTAG) 3: Coordinating Continuous Auditing and Monitoring to Provide Continuous Assurance (2nd edition), analyzing the success of the PERISAI application based on the user's perspective using the DeLone and McLean Information System Success Model. This research uses a case study research strategy with an exploratory study method. The data collection methods used were semi-structured interviews consisting of open and closed ended questions, documentation, and observation. The results of this study indicate that the steps taken by FAI to implement continuous auditing are not fully in accordance with the key steps for implementing continuous auditing in GTAG 3 (2nd edition), while the PERISAI application is considered successful by FAI internal auditors even though there are still some things that must be improved from the aspects of people, process, and technology used.
Analisis Penilaian Risiko Pengembangan Aplikasi GA Service Menggunakan Failure Mode and Effect Analysis (FMEA) – Studi Kasus Perusahaan Jasa PT XYZ Sofianingtias, Aisyah; Prasetya, Machmudin Eka
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2155

Abstract

Along with technological developments, a derivative form of corporate digital transformation of the General and Property Assets Division (DIV MUM) of PT XYZ Head Office is developing in the form of a digital transformation general affairs application program. The existence of digital transformation is not only able to reduce operational costs and increase productivity but also able to strengthen competitiveness between companies and overall performance. This research is interesting to study because with the new system, in addition to the risks that need to be mapped first, this application can be a cost reduction for the company. This research uses qualitative analysis, with data collection techniques in this research using mixed methods. The unit of analysis used, namely the data analysis unit, is a single unit with a single case study. The risk mapping results state that there are three risks that fall into the "extreme" category, nine risks fall into the "high" category, five risks fall into the "medium" category, and eleven risks fall into the "very low" category. Then the mapping results can determine the priority risks of the GA Service application development process, there are 17 risks.
Co-Authors Asyraf, Haekal Simarmataa, Mikhael Sakharov Sofianingtias, Aisyah SRI RAHAYU Sukmawan, Huda