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All Journal Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Wibisono, Fayakhun
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Education Electrical & Electronics Engineering Engineering

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The Role of Information Systems Audit in Preventing Data Processing Errors Namira, Pasya; Wibisono, Fayakhun; Arifin, Aisyah Nurhaliza; Wardhani, Neng Sri
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.113

Abstract

Information systems are essential components in modern organizations, supporting operational activities, financial reporting, and strategic decision-making. However, weaknesses in system controls may lead to data processing errors that reduce data accuracy, reliability, and integrity. This study aims to comprehensively analyze the role of information systems audit in preventing data processing errors through the evaluation of internal controls, audit procedures, and information technology governance frameworks. This research employs a qualitative approach using a systematic literature review of international journals and conference proceedings published between 2015 and 2025. The results show that information systems audits play a critical preventive role by identifying risks at the input, processing, and output stages, as well as by strengthening internal control effectiveness. The implementation of continuous and risk-based information systems audits enhances data quality, minimizes processing errors, and supports effective IT governance. This study contributes theoretically and practically by presenting a structured audit framework that can be applied to improve data processing accuracy and organizational performance.  
Analysis of the Effect of Long-Term and Short-Term Debt on Company Asset Growth Sania, Flora; Wibisono, Fayakhun; Sagala, Mohammad Hafidz; Namira, Pasya; Aliyah, Nur
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.117

Abstract

This study aims to analyze the effect of short-term debt and long-term debt on asset growth. Debt is an important form of external financing for companies to support their operational activities and asset expansion. Short-term debt is used to meet working capital needs, while long-term debt is used to finance long-term investments. This study uses a quantitative method with secondary data obtained from the financial reports of companies listed on the Indonesia Stock Exchange. This analysis was conducted using multiple linear regression to test the partial and simultaneous effects of variables on asset growth. The results show that short-term debt has a positive effect on asset growth because it can increase a company's working capital, while long-term debt affects the effectiveness of its use. A balanced financing structure of short-term and long-term debt is very important for optimal asset growth.
Co-Authors Aliyah, Nur Arifin, Aisyah Nurhaliza Namira, Pasya Sagala, Mohammad Hafidz Sania, Flora Wardhani, Neng Sri