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All Journal Eduvest - Journal of Universal Studies
Nurcholis Ramlan
Universitas Indonesia
Aerospace Engineering Computer Science & IT Health Professions Neuroscience Social Sciences

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A Systematic Literature Review of Supporting Factors for Big Data Analytics (BDA) in Public Sector Auditing Retisa Heryati Siwi; Gesi Deta Hendika Wardani; Dana Indra Sensuse; Sofian Lusa; Nurcholis Ramlan
Eduvest - Journal of Universal Studies Vol. 6 No. 7 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i7.52986

Abstract

The application of Big Data Analytics (BDA) in auditing offers significant benefits, including increased accountability and transparency, as well as reduced operational costs. BDA is also expected to improve the quality and reliability of audit results used for decision-making. The role of BDA in public sector auditing is crucial, as it helps detect anomalies or fraud, enhance oversight, and evaluate implemented policies. Despite its benefits, the application of BDA in public sector auditing still faces various challenges that need to be addressed. This study aims to analyze the factors that support the implementation of BDA in public sector auditing and identify the challenges encountered during its implementation. This research uses a systematic literature review (SLR) approach with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework. The study also employs the Content Validity Index (CVI) to validate the relevance of the identified factors and their classification. The results reveal eight factors that support the use of BDA in public sector auditing: perceived organizational benefits; process management; data privacy, security, and governance; data quality; people aspects; auditor aspects; organizational aspects; and systems, tools, and technologies. Public sector auditing needs to consider these factors when implementing BDA to improve audit effectiveness, efficiency, and the quality of oversight. Proper implementation of BDA can strengthen transparency and accountability in public financial management and policy oversight.
Enhancing Master Data Management Maturity: A Case Study of Institution XYZ Gesi Deta Hendika Wardani; Retisa Heryati Siwi; Dana Indra Sensuse; Sofian Lusa; Nurcholis Ramlan
Eduvest - Journal of Universal Studies Vol. 6 No. 7 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i7.53117

Abstract

Data has become a strategic asset that supports decision-making in the digital era. Master Data Management (MDM) is used to assure quality, accuracy, and consistency of master data. However, government electronic certification services face challenges related to data inconsistencies due to the use of two applications with separate databases. This study assessed the MDM maturity level in government electronic certification services (Institution XYZ) using the Spruit & Pietzka Master Data Management Maturity Model (MD3M). It then provided improvement recommendations aligned with the Data Management Body of Knowledge (DMBOK). The research applied five domains: data model, data quality, use and ownership, data protection, and maintenance, encompassing 62 required capabilities. Data were collected through interviews with the data management team. The results indicated that 69.36% of the capabilities in the MD3M model had been implemented.This study identified areas for improvement in master data management within government electronic certification services and provided strategic recommendations to enhance data management effectiveness. This approach is expected to support more effective, secure, and standardized data management in accordance with organizational and regulatory requirements.
Co-Authors Dana Indra Sensuse Gesi Deta Hendika Wardani Retisa Heryati Siwi Sofian Lusa