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Sembiring, Dealova Venolika Br
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Education Languange, Linguistic, Communication & Media Social Sciences Other

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Analyzing The Impact of Database Design on The Success of Regional Information Systems Buulolo, Viktor Dirman Jaya; Azzahra, Syakirah; Sembiring, Dealova Venolika Br; Hasanah, Nur Citra; Irawan, Irawan
EDUCTUM: Journal Research Vol. 4 No. 6 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i6.1462

Abstract

Database design is a fundamental component in the development of Regional Information Systems (RIS), as it determines data quality, inter-agency integration, system performance, and the sustainability of public services. This study aims to analyze the impact of database design on the success of RIS implementation by examining aspects of data quality, system integration, operational efficiency, information security, decision-making support, and system scalability. The research employs a literature review and conceptual analysis of various database design models and their implementation within local government environments. The results indicate that effective database design characterized by standardized data structures, clear inter-table relationships, strong data validation, and multi-layered security mechanisms significantly enhances the effectiveness and accuracy of regional data management. Conversely, suboptimal database design leads to data duplication, low interoperability among local government units, slower public service processes, and an increased risk of data breaches. Therefore, the success of Regional Information Systems is strongly influenced by the quality of database design as the primary foundation for data processing and information provision in local governments.
The Role of Internal Audit and Risk-Based Audit in Improving Local Government Financial Accountability Sofa, Aulia Rizka; Marbun, Nancy; Sembiring, Dealova Venolika Br; Sebayang, Vivi Febyani; Nst, Dito Aditia Darma
EDUCTUM: Journal Research Vol. 4 No. 2 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i2.1471

Abstract

This study aims to analyze the role of internal audit and the implementation of risk-based audits in improving local government financial accountability. Internal audit serves as a supervisory instrument that ensures regional financial management is carried out in accordance with the principles of transparency, efficiency, and regulatory compliance, while risk-based audits emphasize the identification and mitigation of key risks that have the potential to hinder the achievement of organizational goals. This study uses a qualitative approach with a conceptual-descriptive method through a literature review of laws and regulations, public sector audit standards, and relevant previous research findings. The analysis results indicate that the synergy between effective internal audit and the implementation of risk-based audits can strengthen the internal control system, improve the quality of supervision, and minimize the potential for irregularities in regional financial management. In addition, the use of information technology through the implementation of e-audit and digital data analysis contributes to increasing the efficiency, accuracy, and transparency of the audit process. Thus, the combination of internal audit and risk-based audit is a strategic instrument in realizing accountable, transparent, and integrity-based local government financial governance.
Co-Authors Azzahra, Syakirah Buulolo, Viktor Dirman Jaya Dito Aditia Darma Nasution Hasanah, Nur Citra Irawan Irawan Marbun, Nancy Sebayang, Vivi Febyani Sofa, Aulia Rizka