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Faktor – Faktor Yang Mempengaruhi Efektivitas Sistem Pengendalian Intern (Studi Pada OPD Pemerintah Provinsi Sumatera Selatan) Juliana, Mery; Periansya; Satriawan, Indra
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3665

Abstract

This study aims to determine the effect of leadership style, accounting information systems and audit quality on the effectiveness of the internal control system. The type of data used in this study is primary data. The data in this study were obtained from the collection of questionnaires distributed. The population in this study were 39 Regional Apparatus Organizations (OPD) of the South Sumatra Provincial Government with a sample of 39 Regional Apparatus Organizations (OPD) of the South Sumatra Provincial Government and the sample selection method using purposive sampling. The statistical method in testing the hypothesis in this study is multiple linear regression analysis. The results of this study state that: (1) leadership style, accounting information system and audit quality partially and significantly affect the effectiveness of the internal control system and (2) leadership style, accounting information system and audit quality simultaneously and significantly affect the effectiveness of the internal control system in the Regional Apparatus Organization (OPD) of the South Sumatra Provincial Government.
Faktor – Faktor Yang Mempengaruhi Efektivitas Sistem Pengendalian Intern (Studi Pada OPD Pemerintah Provinsi Sumatera Selatan) Juliana, Mery; Periansya; Satriawan, Indra
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3665

Abstract

This study aims to determine the effect of leadership style, accounting information systems and audit quality on the effectiveness of the internal control system. The type of data used in this study is primary data. The data in this study were obtained from the collection of questionnaires distributed. The population in this study were 39 Regional Apparatus Organizations (OPD) of the South Sumatra Provincial Government with a sample of 39 Regional Apparatus Organizations (OPD) of the South Sumatra Provincial Government and the sample selection method using purposive sampling. The statistical method in testing the hypothesis in this study is multiple linear regression analysis. The results of this study state that: (1) leadership style, accounting information system and audit quality partially and significantly affect the effectiveness of the internal control system and (2) leadership style, accounting information system and audit quality simultaneously and significantly affect the effectiveness of the internal control system in the Regional Apparatus Organization (OPD) of the South Sumatra Provincial Government.
Kecerdasan Buatan dan Big Data dalam Industri Manufaktur: Sebuah Tinjauan Sistematis Siska, Maudi; Siregar, Indra; Saputra, Ahmad; Juliana, Mery; Afifudin, Mehmed Tegar
Nusantara Technology and Engineering Review Vol. 1 No. 1 (2023): Nusantara Technology and Engineering Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/nter.v1i1.1119

Abstract

Peran Kecerdasan Buatan (AI) dan Big Data dalam produksi dan manufaktur semakin penting dan mendesak dalam industri dan bisnis. Penelitian ini bertujuan untuk mengidentifikasi kondisi saat ini, tren, tantangan, dan peluang yang muncul dari teknologi AI dan big data di industri manufaktur. Dengan menggunakan metodologi tinjauan pustaka yang sistematis, penelitian ini dengan cermat menganalisis artikel-artikel yang diterbitkan hingga tahun 2023. Temuan ini mengungkapkan bahwa AI dan Big Data sangat penting dalam meningkatkan efisiensi operasional, pemeliharaan prediktif, optimalisasi rantai pasokan, dan dukungan pelanggan. pendekatan produksi yang sentris. Tantangan seperti integrasi data, masalah kualitas, keamanan siber, dan pertimbangan etis dalam penerapan AI juga diidentifikasi. Tinjauan ini memberikan kontribusi dengan menawarkan gambaran komprehensif mengenai kemajuan terkini dan bidang-bidang penelitian di masa depan, menekankan peran AI dan Big Data yang terus berkembang dalam proses manufaktur modern. The role of Artificial Intelligence (AI) and Big Data in production and manufacturing is increasingly important and urgent in industry and business. This research aims to identify current conditions, trends, challenges and opportunities emerging from AI technology and big data in the manufacturing industry. Using a systematic literature review methodology, this research carefully analyzes articles published through 2023. The findings reveal that AI and Big Data are critical in improving operational efficiency, predictive maintenance, supply chain optimization, and customer support. production centric approach. Challenges such as data integration, quality issues, cybersecurity, and ethical considerations in AI implementation are also identified. This review contributes to the field by offering a comprehensive overview of recent advances and future areas of research, emphasizing the growing role of AI and Big Data in modern manufacturing processes.