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All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Proceeding International Conference on Information Technology and Business Jurnal Akuntansi Multiparadigma Jurnal Teknologi Informasi dan Ilmu Komputer Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Teknologi dan Sistem Komputer Jurnal Akuntansi STIE Muhammadiyah Palopo Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Sains dan Informatika Prosiding Seminar Nasional Darmajaya Jurnal Teknoinfo ILKOM Jurnal Ilmiah JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Tekno Kompak Value: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah Manajemen Kesatuan Indonesian Journal of Electrical Engineering and Computer Science JOURNAL OF INFORMATION SYSTEM RESEARCH (JOSH) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) TIN: TERAPAN INFORMATIKA NUSANTARA JTIKOM: Jurnal Teknik dan Sistem Komputer Jurnal Informatika dan Rekayasa Perangkat Lunak Jurnal Data Mining dan Sistem Informasi Jurnal Teknologi dan Sistem Informasi Journal Social Science And Technology For Community Service KLIK: Kajian Ilmiah Informatika dan Komputer ABDI EQUATOR Educoretax J-SAKTI (Jurnal Sains Komputer dan Informatika) Insearch: Information System Research Journal Jurnal Ilmiah Sistem Informasi Akuntansi (JIMASIA) Journal of Engineering and Information Technology for Community Service Journal of Accounting and Finance Management (JAFM) Journal of Innovation in Management, Accounting and Business Jurnal Ilmiah Edutic : Pendidikan dan Informatika Journal of Economics and Management Scienties El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
., Rusliyawati
Universitas Teknokrat Indonesia
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Combination of Composite Performance Index and Rank Order Centroid Methods for Selecting Financial Applications Gomes Soares, Teotino; Rusliyawati, Rusliyawati; Trianto, Joko; Candra Widyawati, Apri
KLIK: Kajian Ilmiah Informatika dan Komputer Vol. 4 No. 6 (2024): Juni 2024
Publisher : STMIK Budi Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30865/klik.v4i6.1888

Abstract

In the current digital era, the selection of an effective financial management application poses a significant challenge due to the extensive variety of available options. Manual selection processes are often time-consuming and labor-intensive, requiring users to individually research and compare different applications based on limited and sometimes incomplete information. This research endeavors to develop a Decision Support System (DSS) employing a combined approach of the Composite Performance Index (CPI) and Rank Order Centroid (ROC) methods to streamline the selection of financial management applications. The CPI method integrates various performance dimensions into a single comprehensive index, facilitating a holistic evaluation of each candidate. Simultaneously, the ROC method is used to assign weights based on the ranking of criteria, thereby reducing subjectivity in determining the importance of each criterion. This research has resulted in a DSS capable of managing criteria and alternative data, evaluating alternatives, performing automatic CPI calculations, and displaying the optimal choices in a ranked format. In the conducted case study, Goodbudget achieved the highest composite index score of 114.42, followed by Money Lover with a score of 112.97, TrackWallet scoring 112.75, Budget Planner with 105.22, and Bluecoins with 100. The results from the DSS matched the manual calculations, demonstrating the reliability of the system's output. Black-box testing has demonstrated that all test cases have been executed successfully and have met the predefined functions.
Pengembangan Sistem Pakar untuk Diagnosa Gangguan Disosiatif Menggunakan Pendekatan Case-Based Reasoning Rusliyawati, Rusliyawati; Tonggiroh, Mursalim; Nurhayati, Siti; Jusmawati, Jusmawati
Insearch: Information System Research Journal Vol 4, No 02 (2024): Insearch (Information System Research) Journal
Publisher : Fakultas Sains dan Teknologi UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/isrj.v4i02.9608

Abstract

Gangguan disosiatif merupakan kelompok gangguan mental yang ditandai oleh gangguan fungsi memori, kesadaran, identitas, atau persepsi, sering kali sebagai respons terhadap trauma berat atau tekanan psikologis yang ekstrem.Diagnosa yang akurat dan tepat waktu sangat penting untuk penanganan gangguan ini, namun kompleksitas dan tumpang tindihnya gejala dengan gangguan mental lainnya membuat proses diagnosa menjadi tantangan besar. Selain itu, kurangnya spesialisasi dan pengalaman tenaga medis dalam mengenali gangguan ini juga menghambat proses diagnosa. Penelitian ini bertujuan untuk mengembangkan sistem pakar berbasis pendekatan Case-Based Reasoning (CBR) untuk mendiagnosa gangguan disosiatif. Algoritma CBR bekerja dengan memanfaatkan pengalaman dari kasus-kasus sebelumnya, sehingga dapat memberikan diagnosa yang lebih cepat dan akurat serta membantu pengguna dalam menentukan langkah penanganan yang tepat. Teknik weighted similarity digunakan untuk menyesuaikan pengaruh setiap fitur terhadap kemiripan total. Penelitian ini menghasilkan sistem pakar yang dikembangkan berbasis web dengan memiliki fitur utama yaitu menampilkan hasil diagnosis berdasarkan gejala yang dipilih pasien, penjelasan tentang penyakit, serta solusi atau penanganannya. Hasil pengujian menunjukkan bahwa sistem ini memiliki tingkat akurasi sebesar 90%. Hal ini menunjukkan bahwa sistem pakar yang dibangun sangat andal dalam mendiagnosa gangguan disosiatif.
The Effect of Company Size and Audit Fee on Audit Quality Shaqilah, Diva Atari; Rusliyawati, Rusliyawati; Prihatini, Dwi
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 6 (2024): JIMKES Edisi November 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i6.2851

Abstract

There are several factors that can influence audit quality, including company size and audit fees. The aim of this research is to determine the factors related to audit quality in companies on the Indonesia Stock Exchange. The population data used in this research are companies in the property and real estate sector in the 2020-2023 period. This research is quantitative research. The data source used is secondary data in the form of company annual financial reports for the period 2020 to 2023. Sampling was carried out using a purposive sampling method and the data obtained was 10 companies as a sample with 40 observational data. The analytical method used in this research is multiple linear regression analysis. The results of this research show that the influence of company size has a positive effect on audit quality. Likewise, audit fees have a positive effect on audit quality, because the higher the audit provided by the company, the higher the auditor's performance.
Pengaruh Sistem Pengendalian Internal, Komitmen Organisasi, dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan dengan Kompetensi Sumber Daya Manusa Sebagai Variabel Moderasi Harpidalinda, Sopia; Muhsin, Muhsin; Rusliyawati, Rusliyawati; Karpriana, Angga Permadi
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1037

Abstract

The purpose of this research is to determine the influence of internal control systems, organizational commitment, and the use of information technology on the quality of financial reports with human resource competency as moderation. This research uses quantitative methods and uses primary data. Determination of the sample size in this study used a saturated sample. The population in this study was 35 employees, so the sample used was 35 employees. WarpPLS 7.0 tool is used for data analysis. The research results show that the independent variables (internal control system, organizational commitment, use of information technology) are able to influence financial quality, while the moderating variable (human resource competency) is not strong enough to strengthen the relationship between the independent variable and the dependent variable. Keyword: Internal Control System, Organizational Commitment, Use Of Information Technology
Software Development Sistem Informasi Kursus Mengemudi (Kasus: Kursus Mengemudi Widi Mandiri) Nugroho, Nurhasan; Rahmanto, Yuri; Rusliyawati, R; Alita, Debby; Handika, H
J-SAKTI (Jurnal Sains Komputer dan Informatika) Vol 5, No 1 (2021): EDISI MARET
Publisher : STIKOM Tunas Bangsa Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30645/j-sakti.v5i1.325

Abstract

Widi Mandiri is an institution that provides training courses for driving four-wheeled vehicles. In managing data, Widi Mandiri uses records in certain forms or books from participant registration, scheduling and all business processes. With the existing system, there are several obstacles that hinder the conduct of business at Widi Mandiri. For that we need a driving course information system that helps in the management of all business activities at Widi Mandiri. The system development is carried out by using the extreme programming (XP) system development approach. The research has produced a system that can manage driving course data from registration of course participants, booking courses and cars to scheduling according to the schedule of course participants and instructors. Based on usability testing, the average value was 85.8%, and was in the good category
Pengaruh Dana Alokasi Umum, Dana Alokasi Khusus, dan Pendapatan Asli Daerah Terhadap Indeks Pembangunan Manusia Dengan Belanja Modal Sebagai Variabel Mediasi pada Pemerintah Kabupaten/Kota di Provinsi Kalimantan Barat Pratama, Nanda Saputra; Hamzani, Umiaty; Muhsin, Muhsin; Rusliyawati, Rusliyawati; Karpriana, Angga Permadi
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 1 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i1.1080

Abstract

This study aims to test and prove empirically the effect of General Allocation Fund (DAU), Special Allocation Fund (DAK) and Regional Original Revenue (PAD) to Human Development Index (HDI) with Capital Expenditures as intervening variables in districts or cities of West Kalimantan Province. The population in this research were 12 districts and 2 cities in the Province of West Kalimantan in 2019-2023. The sampling method used was purposive sampling. Data analysis technique used in this study is path analysis. SPSS 25 tool is used for data analysis. The results showed that the General Allocation Fund has a negative and significant effect on the Human Development Index, the Special Allocation Fund has no effect on the Human Development Index. Regional Original Revenues has a positive and significant effect on the Human Development Index. General Allocation Fund has a positive and significant effect on the Capital Expenditure and Special Allocation Fund has no significant effect on the Capital Expenditure. Regional Original Revenue has a positive and significant effect on Capital Expenditure. Capital Expenditure has a positive effect on the Human Development Index and Capital Expenditure are not able to mediate the influence of General Allocation Fund and Special Allocation Fund on the Human Development Index. Regional Original Revenue Capital Expenditure have an significant effect on the Human Development Index which is mediated by Capital Expenditure.
Pengaruh Sistem Pengendalian Internal, Good Corporate Governance, Ketaatan Pelaporan Keuangan, dan Budaya Etis Organisasi Terhadap Pencegahan Kecurangan Dana BOS Dengan Moralitas Individu Sebagai Moderasi Prabowo, Agung; Muhsin, Muhsin; Karpriana, Angga Permadi; Rusliyawati, Rusliyawati
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 1 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i1.1081

Abstract

Governance, Kepatuhan Pelaporan Keuangan, dan Budaya Etika Organisasi terhadap Pencegahan Fraud Dana BOS dengan Moralitas Individu sebagai Variabel Moderating. Penelitian ini menggunakan metode kuantitatif dan data primer. Besar sampel dalam penelitian ini ditentukan dengan menggunakan sampel jenuh. Populasi dalam penelitian ini terdiri dari 71 bendahara BOS dari sekolah dasar negeri dan swasta di Kota Pontianak, dengan jumlah sampel 71 partisipan. Analisis data dilakukan dengan menggunakan WarpPLS 8.0. Hasil penelitian menunjukkan bahwa Sistem Pengendalian Internal berpengaruh positif namun tidak signifikan terhadap pencegahan fraud. Good Corporate Governance berpengaruh positif dan signifikan terhadap pencegahan fraud. Kepatuhan Pelaporan Keuangan berpengaruh positif dan signifikan terhadap pencegahan fraud. Budaya Etika Organisasi berpengaruh positif dan signifikan terhadap pencegahan fraud. Moralitas Individu memperkuat hubungan antara Sistem Pengendalian Internal dengan pencegahan fraud, tetapi memperlemah hubungan antara Good Corporate Governance, Kepatuhan Pelaporan Keuangan, dan Budaya Etika Organisasi dengan pencegahan fraud.
Financial Sustainability pada Pemerintah Kabupaten/Kota di Provinsi Kalimantan Barat Saputra, Yuda; Haryono, H; Rusliyawati, R; Astarani, Juanda
Journal of Economics and Management Scienties Volume 7 No. 3, June 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i3.113

Abstract

Penelitian ini mengkaji faktor utama keberlanjutan keuangan dalam sektor publik, khususnya pada tingkat pemerintah daerah. Variabel-variabel yang dianalisis mencakup aspek demografis, ekonomi, dan keuangan dari pemerintahan daerah. Pendekatan kuantitatif digunakan dalam penelitian ini dengan alat analisis regresi data panel yang didukung oleh perangkat lunak SPSS versi 27. Teknik purposive sampling digunakan untuk memperoleh sampel berdasarkan data tahun 2021 hingga 2023 yang diperoleh dari situs resmi Badan Pemeriksa Keuangan (BPK) dan Badan Pusat Statistik (BPS). Financial sustainability dievaluasi menggunakan indikator yang berasal dari laporan operasional yang telah disesuaikan. Penelitian ini mencakup seluruh pemerintah kabupaten dan kota di Provinsi Kalimantan Barat selama tahun anggaran 2021 hingga 2023. Hasil penelitian menunjukkan bahwa jumlah penduduk dan tingkat utang berpengaruh negatif terhadap keberlanjutan keuangan, sementara kemandirian keuangan memberikan pengaruh positif. Temuan ini diharapkan dapat memberikan wawasan kebijakan yang bermanfaat bagi pemerintah kabupaten dan kota di Indonesia dalam mendorong financial sustainability jangka panjang.
Determinants of tax avoidance with firm size as a moderating variable Neltiani, Andini; Rusliyawati, Rusliyawati; Astarani, Juanda
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1549

Abstract

In the context of the growing consumer goods industry, tax avoidance practices are increasingly viewed not only as a means of efficiency but also as an integral part of corporate strategy. This study analyzes the impact of profitability, leverage, and firm age on tax avoidance, while also assessing the role of these three factors in moderating the relationship between firm size and tax avoidance. The research involved a sample of 20 firms in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the years 2020 and 2023, with analysis conducted using the Moderated Regression Analysis (MRA) approach and EViews 12 software. The results indicate that profitability and leverage do not significantly affect tax avoidance. Conversely, firm age has been shown to have a positive impact. In the moderation analysis, only firm age serves as a significant moderating variable, while leverage does not. These findings suggest that the age and internal characteristics of a firm exert a more substantial influence on tax strategies compared to other financial ratios. Consequently, tax policies should be formulated with careful consideration of the unique characteristics of the consumer goods sector. This study contributes to the literature on agency theory, as well as to practices in corporate tax management and financial strategy.
Pengaruh Kompetensi Sumber Daya Manusia, Tingkat Pendidikan dan Profesionalisme Dengan Pemanfaatan Teknologi Informasi Sebagai Variabel Moderasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Inge, Ihgnasia; Yunita, Khristina; Muhsin, Muhsin; Rusliyawati, Rusliyawati; Karpriana, Angga Permadi
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 2 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i2.1281

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Kompetensi Sumber Daya Manusia, Tingkat Pendidikan, dan Profesionalisme terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Landak dengan Pemanfaatan Teknologi Informasi sebagai variabel moderasi. Penelitian ini merupakan jenis penelitian kausal dengan pendekatan kuantitatif. Data primer diperoleh melalui penyebaran kuesioner kepada responden yang dipilih menggunakan teknik purposive sampling, dengan kriteria Kepala Bagian Keuangan dan Pegawai Bagian Keuangan pada 30 SKPD di Kabupaten Landak, menghasilkan total 59 responden. Instrumen penelitian menggunakan skala Likert 1–5. Data dianalisis menggunakan WarpPLS 8.0. Hasil penelitian menunjukkan bahwa Kompetensi Sumber Daya Manusia, Tingkat Pendidikan, dan Profesionalisme berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Pemanfaatan teknologi informasi sebagai variabel moderasi memperkuat pengaruh Kompetensi Sumber Daya Manusia dan Tingkat Pendidikan terhadap kualitas laporan keuangan dengan arah pengaruh negatif. Namun, pemanfaatan teknologi informasi tidak mampu memperkuat pengaruh Profesionalisme terhadap kualitas laporan keuangan daerah.
Co-Authors Ade Dwi Putra Adi Sucipto, Adi Adit Nurmansyah Agung Prabowo Agus Wantoro Agustina, Monika Alita, Debby Ambrosius, Niko Ferdianto Andri Pratama Angeline, Velicia Anggun Dwi Suryani Anton Mahendra Anton Mahendra Apri Candra Widyawati Apri Candra Widyawati Ardianto, Maygi Ardimansyah Ardimansyah Ari Sulistiawati Ari Sulistiawati Ari Sulistyawati Arief Budiman Arry Verdian Ayu Febriani Bahtiar Ayu Febriyani Bachtiar Ayu Puspita Sari Betty Kusumaning Tias Candra Widyawati, Apri Damayanti Damayanti Damayanti Damayanti Damayanti, Damayanti Damayanti, Fera Damayanti, Uci Deby Alita Dedi Darwis Desyana, Gita Dian Novita Diasari, Itce Dimas Aminudin Saputra Dwi Prihatini Elok Heniwati Erliyan Redi Susanto Erliyan Redi Susanto Erliyan Redy Susanto Ernain Ernain Ernando Dalimunthe Faruk Ulum Febrizal Nata Prawira Gomes Soares, Teotino H Haryono Hadibrata, Exsa Hamzani, Umiaty Handika, H Harpidalinda, Sopia Haryo Katlu, Mychel Gabrielli Haryono Haryono Helisa Noviarty Hermansyah Putra Pane Hotben, Hotben Ika Nur Azmi Ikhsan, Syarbini Imam Ahmad Imelda Sinaga, Imelda Inge, Ihgnasia Jafar Fakhrurozi Jessica, Meryana Juanda Astarani Jusmawati Jusmawati, Jusmawati Karpriana, Angga Permadi Kesuma, Febriza Puja Khasanah, Magnalia Restu Khristina Yunita Kristina Mawarni Kurnia Muludi M. Ghufroni An'ars M.Najib Dwi Satria Margaret, Eveline Muhamad Fitratullah Muhammad Andri Setyadi Muhammad Asgaff Aznan Siregar Muharni, Sita Muhsin Muhsin Muhsin, Haryono, Napianto, Riduwan Neltiani, Andini Neneng Neneng Nerva Juniari Manalu Nina Febriana Dosinta Nirwana Hendrastuty Novia Agus Mila Nurhasan Nugroho Peni Puji Lestari Perdana, Andreas Permata Permata Pratama, Nanda Saputra Priliyani Hana Primawan Adrian Sitinja Purnama, Citra Andini Putra, Novrialdi Budi Qadhli Jafar Adrian Ramadini, Puput Artha Rini Nuraini, Rini Rudy Kurniawan Samosir, Nelly L Saputra, Muhammad Ridho Saputra, Yuda Sefrizal Nata Prawira Septi Nurul Arifah SERLI WIDIASTUTI Setiawan, Chandra Bagus Shaqilah, Diva Atari Simanjuntak, Angel Pitaloka Siska Damayanti Siti Nurhayati Sumarni, Itin Susanto, Erliyan Redy Sutyarso Sutyarso Syahirul Alim Taufik Hidayat Tien Yulianti Tien Yulianti Tithania Marta Putri Tonggiroh, Mursalim Trianto, Joko Veithzal Rivai Zainal Very Hendra Saputra Wahyudi, Agung Deni Windy Oktavia Yantiana, Nella YOHANA TRI UTAMI, YOHANA TRI Yuri Rahmanto Yusra Fernando