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Navigating Government Information System Efficacy: Insights from Human Resource Information System Implementation Noerman, Teuku; Sandy Yuliaji, Eliana; Riana, Nia
Profit: Jurnal Adminsitrasi Bisnis Vol. 19 No. 1 (2025): Profit: Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.profit.2025.019.01.4

This investigation delved into the effectiveness of the Human Resource Information Systems (HRIS) in enhancing Information Quality, System Quality, System Utilization, User Satisfaction, and Employee Performance. Employing a survey with a Likert rating approach among 138 respondents from the Directorate General of Legislation, the study used Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS software version 3.2.8 for data analysis. The findings demonstrate that HRIS significantly bolsters system usage and user satisfaction, improving employee performance, particularly during the digital transformation necessitated by the COVID-19 pandemic. Digital-centric work system modification as the success of human resource management in adopting digital transformation, guided by HRIS steps to form a theoretical structure designed to ensure whether organizational performance can reach its potential after conversion to a digital system. This study depicted that workforce efficiency was attainable alongside alterations in human resource management through the digital shift of work operations, as denoted by HRIS benchmarks. An efficient digital work system could augment employee workflows, thereby enhancing satisfaction among system users, which might influence employee performance tiers. The insights from this study are anticipated to bolster subsequent inquiries and foster development in the field.

EXPLORING THE ROLE OF TAX PLANNING IN ENHANCING CORPORATE FINANCIAL PERFORMANCE AND COMPLIANCE Suganda, Uce Karna; Buchory, Herry Achmad; Riana, Nia
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 10 (2024): Kriez Academy - September
Publisher : Yayasan Kreatif Indonesia Emas

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Background:Tax planning is an integral component of corporate financial management, and its role in improving financial performance while ensuring compliance with tax regulations has become a focal point in both academic and practical financial studies. With evolving tax laws, global business dynamics, and increasing scrutiny on corporate tax practices, efficient tax planning is crucial for companies to maintain financial stability and ensure compliance. This research explores how tax planning strategies can enhance a corporation’s financial performance while adhering to regulatory frameworks, providing insight into the symbiotic relationship between tax optimization and corporate governance. Aims:The aim of this research is to investigate the role of tax planning in enhancing corporate financial performance and ensuring compliance with tax laws. It seeks to highlight the importance of effective tax planning strategies in improving profitability, optimizing cash flow, and minimizing tax liabilities while maintaining transparency and adhering to tax regulations. Research Method:This study adopts a mixed-methods approach, combining both qualitative and quantitative techniques. It includes case studies of multinational corporations and surveys of finance professionals to assess the relationship between tax planning strategies, financial performance, and compliance levels. Data is analyzed using statistical methods to examine correlations between tax planning practices and key financial metrics. Results and Conclusion:The results indicate that effective tax planning significantly contributes to improved financial performance, including enhanced profitability and liquidity. However, the research also highlights challenges related to regulatory compliance, with some companies facing issues of transparency and tax avoidance. The conclusion stresses the importance of balancing tax efficiency with ethical practices and legal compliance to achieve sustainable financial growth. Contribution:This research contributes to the understanding of the intricate relationship between tax planning and corporate financial performance. It provides practical insights for businesses and policymakers on how to enhance financial outcomes while navigating the complexities of tax regulations.

ANALYZING THE RELATIONSHIP BETWEEN EARNINGS MANAGEMENT PRACTICES AND CORPORATE GOVERNANCE STRUCTURES Riana, Nia; Ruchiyat, Endang; Matriadi, Faisal
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 10 (2024): Kriez Academy - September
Publisher : Yayasan Kreatif Indonesia Emas

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Earnings management has been a focal point in corporate finance and accounting due to its potential to distort financial reporting and mislead stakeholders. This study examines the relationship between earnings management practices and corporate governance structures. The aim is to explore how corporate governance mechanisms, such as board composition, ownership structure, and audit quality, influence the likelihood and extent of earnings management. Using a mixed-method approach combining quantitative data analysis and qualitative case studies, the study investigates firms listed in emerging markets over a five-year period. Results reveal that strong corporate governance structures significantly mitigate earnings management practices. However, variations are observed across industries, suggesting the interplay of sector-specific dynamics. These findings underline the critical role of robust governance frameworks in promoting financial transparency and accountability. Keywords: Earnings Management, Corporate Governance, Financial Reporting, Audit Quality Background Earnings management, the deliberate manipulation of financial statements to achieve specific financial results, remains a pervasive issue globally. Despite the adoption of international accounting standards, earnings management practices are often employed to meet market expectations or contractual obligations. On the other hand, corporate governance structures are designed to ensure the accountability of management to shareholders and other stakeholders, thereby curbing unethical financial practices. The relationship between these two elements has been widely debated in academic and professional circles. This study builds on existing literature by examining the role of various governance mechanisms, including board independence, ownership structure, and audit quality, in curbing earnings management in firms operating within emerging markets. Aims This research aims to: Analyze the extent to which corporate governance mechanisms influence earnings management practices. Identify the most effective governance structures in minimizing earnings manipulation. Offer insights into industry-specific dynamics affecting the governance-earnings management relationship. Research Method This study employs a mixed-method research approach: Quantitative Analysis: A longitudinal dataset of 500 firms from emerging markets over five years (2017–2022) is analyzed using regression models to assess the impact of corporate governance variables on earnings management. Qualitative Case Studies: In-depth interviews with board members and auditors from 15 selected firms complement the quantitative findings, offering nuanced perspectives on governance practices. Results and Conclusion The analysis highlights that: Board Independence: Firms with higher proportions of independent directors are less likely to engage in earnings management. Ownership Concentration: Companies with dispersed ownership exhibit higher levels of earnings manipulation compared to those with concentrated ownership. Audit Quality: The presence of Big Four auditors significantly reduces earnings management practices. These findings emphasize the importance of holistic corporate governance frameworks tailored to the unique challenges of emerging markets. Contribution This study contributes to the body of knowledge by providing empirical evidence on the governance-earnings management nexus in emerging markets. It underscores the importance of regulatory reforms and best practices to strengthen corporate governance and enhance financial reporting integrity.

ASSESSING THE IMPACT OF ARTIFICIAL INTELLIGENCE ON FINANCIAL AUDITING AND RISK ASSESSMENT Riana, Nia; Mulyani , Sri Rochani; Aripin, Zaenal
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 10 (2024): Kriez Academy - September
Publisher : Yayasan Kreatif Indonesia Emas

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Background The rapid advancement of Artificial Intelligence (AI) has profoundly impacted various industries, including financial auditing and risk assessment. Traditional auditing practices, often labor-intensive and time-consuming, have struggled to keep pace with the increasing complexity and volume of financial transactions in a globalized economy. The adoption of AI technologies, such as machine learning and predictive analytics, offers new opportunities to enhance efficiency, accuracy, and strategic decision-making in auditing. However, this transformative shift also introduces challenges, including ethical concerns, algorithmic biases, and regulatory gaps, which must be addressed to ensure responsible AI integration. Aims This study aims to: Explore the transformative impact of AI on financial auditing, particularly in terms of efficiency and accuracy. Investigate the role of AI in enhancing fraud detection and risk management. Identify the regulatory and ethical challenges associated with AI adoption in auditing. Provide actionable recommendations to maximize the benefits of AI while mitigating associated risks. Research Method The study employs a mixed-methods approach, combining quantitative and qualitative data collection techniques. Surveys were conducted with auditors and financial professionals to assess their experiences and perceptions of AI tools in auditing. Semi-structured interviews provided deeper insights into the practical applications, benefits, and challenges of AI integration. Secondary data from academic journals, case studies, and industry reports complemented the primary data, offering a comprehensive understanding of AI’s impact on financial auditing. Results and Conclusion The findings indicate that AI significantly enhances the efficiency and accuracy of financial auditing by automating routine tasks, enabling real-time data analysis, and improving fraud detection. Predictive analytics also allows organizations to proactively identify and mitigate risks. However, challenges such as regulatory gaps, algorithmic biases, and transparency issues remain critical barriers to AI adoption. The study concludes that while AI offers transformative potential, its successful integration requires robust governance frameworks, continuous training for auditors, and collaboration among industry stakeholders to address ethical and regulatory concerns. Contribution This study contributes to the academic discourse on AI in financial auditing by providing empirical evidence of its benefits and challenges. It offers practical recommendations for auditors, regulators, and organizations to responsibly integrate AI, balancing innovation with accountability. By bridging the gap between theoretical knowledge and real-world applications, this research provides a roadmap for leveraging AI to improve financial auditing practices.

articel ANALYZING THE ADOPTION OF CLOUD-BASED ACCOUNTING SYSTEMS AND THEIR IMPACT ON SMALL BUSINESS EFFICIENCY Riana, Nia; Ichwanudin, Wawan; Faisal, Ijang
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 10 (2024): KISA INSTITUE : September
Publisher : PT. Kreatif Indonesia Satu

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Background Small businesses are vital contributors to global economies but often face challenges in managing financial processes due to resource limitations and lack of technical expertise. Traditional accounting systems, while reliable, demand significant investments and are prone to errors when used manually. The advent of cloud-based accounting systems (CBAS) offers a solution, providing small businesses with affordable, scalable, and efficient tools to manage their financial operations. However, despite their potential, the adoption of CBAS remains uneven, with many businesses hesitant due to perceived barriers like data security concerns and lack of technical knowledge. Aims This study aims to: Investigate the key drivers and barriers influencing the adoption of CBAS among small businesses. Analyze the impact of CBAS on financial accuracy, operational efficiency, and compliance. Highlight the role of training and technical support in ensuring successful CBAS adoption. Provide practical insights through case studies of businesses that have successfully integrated CBAS. Offer recommendations to stakeholders for promoting broader adoption and maximizing the benefits of CBAS. Research Method The study employed a mixed-methods approach, combining quantitative and qualitative techniques to provide a comprehensive analysis. A survey was conducted among 250 small business owners across various industries to gather quantitative data on adoption drivers, barriers, and impacts. In addition, 30 in-depth interviews were carried out to gain qualitative insights into the experiences and perceptions of CBAS users. The research also incorporated secondary data from industry reports, case studies, and academic literature to triangulate findings. The Technology Acceptance Model (TAM) and Diffusion of Innovation (DOI) theory provided the theoretical frameworks for analyzing the results. Results and Conclusion CBAS adoption is primarily driven by ease of use, cost-effectiveness, and competitive advantage, but is hindered by concerns over data security, lack of technical expertise, and perceived complexity. Businesses that adopted CBAS reported a 35% reduction in accounting errors, improved compliance with tax regulations, and enhanced decision-making capabilities. Operational efficiency significantly improved, with time savings averaging 20 hours per month and optimized workflows leading to better resource utilization. Training and technical support were identified as critical factors in overcoming barriers and ensuring successful adoption. Conclusion: CBAS offers transformative benefits for small businesses, including improved accuracy, efficiency, and compliance. However, addressing barriers such as knowledge gaps and security concerns is essential to realize its full potential. The study highlights the need for collaborative efforts among CBAS providers, policymakers, and small businesses to foster broader adoption and leverage the advantages of cloud-based technologies.

articel ASSESSING THE ROLE OF COST ACCOUNTING IN IMPROVING OPERATIONAL EFFICIENCY IN MANUFACTURING FIRMS Agusiady, Ricky; Riana, Nia; Aripin, Zaenal
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 10 (2024): KISA INSTITUE : September
Publisher : PT. Kreatif Indonesia Satu

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Background:Cost accounting plays a pivotal role in the manufacturing industry by helping firms control costs, enhance profitability, and improve operational efficiency. With the increasing pressure on manufacturing firms to remain competitive, efficient, and cost-effective, the strategic use of cost accounting is essential for decision-making and performance management. Aims:This study aims to evaluate the impact of cost accounting practices on the operational efficiency of manufacturing firms. Specifically, it seeks to identify how cost accounting techniques contribute to better cost control, process optimization, and resource allocation, thereby improving overall operational performance. Research Method:A mixed-method approach is employed in this study, combining qualitative and quantitative research methods. Data is gathered from manufacturing firms through surveys, interviews, and case studies to assess the role of cost accounting in improving operational efficiency. Statistical analysis is used to examine the relationship between cost accounting practices and operational outcomes. Results and Conclusion:The findings indicate that cost accounting significantly contributes to operational efficiency by enabling firms to identify inefficiencies, optimize resource usage, and make informed decisions. Firms that implement cost accounting techniques such as activity-based costing (ABC), standard costing, and variance analysis show improved cost management and enhanced productivity. Contribution:This study provides valuable insights into the practical application of cost accounting in the manufacturing sector, offering recommendations for firms to optimize their cost accounting systems for better operational efficiency.

EXAMINING THE RELATIONSHIP BETWEEN CUSTOMER ENGAGEMENT AND BRAND ADVOCACY IN DIGITAL PLATFORMS Supriatna, Ucu; Riana, Nia; Aripin, Zaenal
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 4 (2025): Jesocin : April
Publisher : Organisasi Kreatif Indonesia Emas

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Background:With the increasing prominence of digital platforms in modern marketing, customer engagement has become a key driver of brand success. The role of customer engagement in fostering brand advocacy, particularly through the use of digital platforms, has garnered significant attention. One of the most influential factors in this process is user-generated content (UGC), which has been shown to impact brand perceptions and customer behavior. Aims:This study aims to explore the relationship between customer engagement behaviors on digital platforms and brand advocacy, with a particular focus on the role of emotional connection and user-generated content. The research seeks to identify the key factors that influence customer engagement and how these behaviors contribute to brand advocacy, thereby providing insights into effective digital marketing strategies. Research Method:A mixed-methods approach was employed, combining both qualitative and quantitative research methods. Data was collected through surveys and interviews with digital platform users, analyzing their engagement behaviors, emotional connections with brands, and the impact of user-generated content on brand advocacy. The data was then analyzed using statistical methods to identify patterns and correlations. Results and Conclusion:The study found that active customer engagement behaviors, such as commenting and sharing content, were strongly correlated with higher levels of emotional connection to the brand, which in turn increased the likelihood of brand advocacy. User-generated content, particularly positive reviews and social media posts, served as a powerful form of social proof, influencing other customers to trust and engage with the brand. Brands that leveraged personalized content, community-building tools, and influencer collaborations saw higher levels of customer engagement and advocacy. Contribution:This research contributes to the growing body of knowledge on customer engagement and brand advocacy by providing a comprehensive analysis of the factors that drive advocacy behaviors on digital platforms. It highlights the importance of emotional connection, UGC, and platform features in shaping customer perceptions and loyalty. The findings offer valuable insights for brands seeking to enhance their digital marketing strategies and foster long-term customer loyalty.

EXAMINING THE RELATIONSHIP BETWEEN CUSTOMER ENGAGEMENT AND BRAND ADVOCACY IN DIGITAL PLATFORMS Supriatna, Ucu; Riana, Nia; Aripin, Zaenal
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 4 (2025): Jesocin : April
Publisher : Organisasi Kreatif Indonesia Emas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Background:With the increasing prominence of digital platforms in modern marketing, customer engagement has become a key driver of brand success. The role of customer engagement in fostering brand advocacy, particularly through the use of digital platforms, has garnered significant attention. One of the most influential factors in this process is user-generated content (UGC), which has been shown to impact brand perceptions and customer behavior. Aims:This study aims to explore the relationship between customer engagement behaviors on digital platforms and brand advocacy, with a particular focus on the role of emotional connection and user-generated content. The research seeks to identify the key factors that influence customer engagement and how these behaviors contribute to brand advocacy, thereby providing insights into effective digital marketing strategies. Research Method:A mixed-methods approach was employed, combining both qualitative and quantitative research methods. Data was collected through surveys and interviews with digital platform users, analyzing their engagement behaviors, emotional connections with brands, and the impact of user-generated content on brand advocacy. The data was then analyzed using statistical methods to identify patterns and correlations. Results and Conclusion:The study found that active customer engagement behaviors, such as commenting and sharing content, were strongly correlated with higher levels of emotional connection to the brand, which in turn increased the likelihood of brand advocacy. User-generated content, particularly positive reviews and social media posts, served as a powerful form of social proof, influencing other customers to trust and engage with the brand. Brands that leveraged personalized content, community-building tools, and influencer collaborations saw higher levels of customer engagement and advocacy. Contribution:This research contributes to the growing body of knowledge on customer engagement and brand advocacy by providing a comprehensive analysis of the factors that drive advocacy behaviors on digital platforms. It highlights the importance of emotional connection, UGC, and platform features in shaping customer perceptions and loyalty. The findings offer valuable insights for brands seeking to enhance their digital marketing strategies and foster long-term customer loyalty.

Integrating ESG Metrics into Financial Reporting: Aligning Profit with Purpose in the Indonesian Corporate Sector Riana, Nia
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 9 (2024): Kriez Academy - August
Publisher : Yayasan Kreatif Indonesia Emas

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Environmental, Social, and Governance (ESG) factors have emerged as a cornerstone for assessing corporate sustainability and long-term value creation. This paper delves into the critical process of integrating ESG metrics into the financial reporting ecosystem of Indonesia. It addresses the growing demand from investors, regulators, and a conscious public for corporate transparency beyond traditional financial statements. The study synthesizes a comparative analysis of leading global ESG frameworks, including the Global Reporting Initiative (GRI), Sustainability Accounting Standards Board (SASB), and the Task Force on Climate-related Financial Disclosures (TCFD). Through a mixed-methods research design, which includes a comprehensive content review of 30 Indonesian listed companies' annual reports and interviews with industry experts, the paper identifies significant gaps and inconsistencies in current reporting practices. It analyzes the specific regulatory, operational, and strategic implications for Indonesian firms across various sectors. Based on these findings, the paper proposes a strategic roadmap for embedding ESG indicators into mainstream accounting and disclosure practices, advocating for a localized, harmonized framework. The ultimate aim is to demonstrate that by aligning corporate purpose with robust ESG performance, Indonesian companies can not only mitigate risks and meet stakeholder expectations but also unlock new avenues for sustainable value and long-term competitive advantage.

ASSESSING THE ROLE OF WATER TREATMENT TECHNOLOGIES IN ENSURING SUSTAINABLE WATER RESOURCES MANAGEMENT Riana, Nia
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 13 (2024): Kriez Academy - December
Publisher : Yayasan Kreatif Indonesia Emas

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Background: The global water crisis poses a significant challenge to sustainable development, necessitating effective water treatment technologies to safeguard water quality and availability. Rapid urbanization, population growth, and industrial activities exacerbate the stress on water resources. Aims: This study evaluates various water treatment technologies and their effectiveness in sustainable water resources management, focusing on their environmental, economic, and social implications. Research Method: A mixed-methods approach combining a review of existing literature, case studies, and data analysis was employed to assess the performance and sustainability of different technologies. Results and Conclusion: Advanced water treatment technologies, including membrane filtration, chemical treatments, and natural treatment systems, have shown significant potential in enhancing water quality and conserving resources. However, their success depends on contextual adaptation, cost-efficiency, and regulatory support. The findings underscore the necessity for integrated approaches combining technology with policy frameworks to ensure sustainability. Contribution: This study provides a comprehensive assessment of water treatment technologies and offers insights for policymakers, researchers, and stakeholders on optimizing their application for sustainable water management.

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