Filter By Year

1945 2024


Reset

Found 27,080 documents
Search Information

 1605   1606   1607   1608   1609 
Intellectual Capital Thrives, Tax Audit Drives? The Moderating Role of Information and Technology on Tax Audit Quality Yusrifalda, Amalia; Firmansyah, Amrie
APSSAI ACCOUNTING REVIEW Vol 4 No 2 (2024): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v4i2.105

Abstract

Research aims: This study examines the influence of intellectual capital on tax audit quality at the Directorate General of Taxes and explores the potential moderating role of information technology in the relationship between intellectual capital and tax audit quality. Design/Methodology/Approach: Focusing on public human capital (PHC), public structural capital (PSC), and public relational capital (PRC), the study employs PLS-SEM analysis on primary data obtained from 35 Tax Auditors (FPP) in the DKI Jakarta region. Research findings:  The results show that PRC has a positive effect on tax audit quality, while PHC and PSC do not have a significant impact on tax audit quality. Furthermore, no moderating effect of information technology was found on the relationship between PHC, PSC, or PRC and tax audit quality. Theoretical contribution/Originality: This study findings highlight the importance of building strong relationships to enhance tax audit quality, while human and structural capital plays no significant role in this context. Practitioner/Policy implication: The study recommends integrating technology and optimizing business processes by the Directorate General of Taxes to achieve high-quality tax audits. Additionally, the findings can enrich policymakers' insights to improve the efficiency and effectiveness of the policies implemented and foster further discussion on managing intellectual capital to achieve sustainable public sector goals in Indonesia.
Leveraging Artificial Intelligence and Big Data: A Comprehensive Examination of Workforce Performance Enhancement, Fraud Detection in the Petroleum and Banking Sectors, Healthcare Innovations, and Ethical Considerations in Information Management Systems Alexandra Harry; Ali Khan
BULLET : Jurnal Multidisiplin Ilmu Vol. 3 No. 5 (2024): BULLET : Jurnal Multidisiplin Ilmu
Publisher : CV. Multi Kreasi Media

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

Abstract

In a time of swift technology development and growing data quantities, businesses in a variety of industries are realizing how important it is to boost employee performance, increase operational efficiency, and prevent fraud. The impact of employee training and development on productivity, the use of Block chain and artificial intelligence (AI) in healthcare, the application of successful fraud detection techniques in the banking and petroleum industries, and the optimization of SQL databases for big data workloads are the four main topics covered in this thorough analysis. The results highlight how crucial it is to fund staff training initiatives designed to develop competencies and promote an environment of lifelong learning in order to propel organizational success. The combination of Block chain technology with artificial intelligence (AI) has the potential to revolutionize patient-centered care and secure data management in the healthcare industry, improving both operational efficiency and health outcomes. Advanced technologies like machine learning and big data analytics, which offer strong defenses against the growing threat of fraudulent activities, are becoming more and more important in the banking and petroleum industries for detecting fraud. Effective management of big data workloads requires optimizing SQL databases using strategies like indexing, partitioning, and in-memory processing, which guarantees quick access to crucial insights. All of these observations demonstrate how training, technology, and operational strategies are intertwined in negotiating the intricacies of the modern business environment. In addition to strengthening their resilience, organizations that take proactive measures to address these issues will set themselves up for long-term growth and innovation in a setting that is becoming more and more competitive.
An Analysis of Phishing Attacks: Information Technology Security: Cybercrime and Its Solutions Abid, Noman
BULLET : Jurnal Multidisiplin Ilmu Vol. 3 No. 5 (2024): BULLET : Jurnal Multidisiplin Ilmu
Publisher : CV. Multi Kreasi Media

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

Abstract

Phishing is one of the most primary and persistent threats when it comes to cybersecurity, and is grounded on deception tropes which try to pry information from individuals or organizations or get unauthorized access to their systems. Phishing, which is discussed in this review, circles around every trick the criminals employ, the collection of intelligence by the attackers and the countermeasures which may be applied to contain the attacks. There are different types of phishing such as spear-phishing, phishing have become popular so have AI-based attacks which shows that one method is not sufficient anymore. The organizations hence need to implement several layers of defense like; Information user awareness, two-factor or mult-factor technique, superior email filtering technique and rigid enforcement of the email verification procedures like SPF, DKIM and DMARC. New chances will be expected from the methods like Machine Learning, Behavioural Biometrics, and Block Chain for efficient detection and control of the phishing. Zero Trust security model, which only periodically validates each access request to reduce the vulnerability of successful cyber-attacks has notes on how to use it. Likewise, there is more sharing of intelligence and working across industry in real time very central in tackling phishing threats. At present, there is a heightened appreciation of better user security, the dangers that require anticipative measures, continuous monitoring, and popularity of use. This paper emphasizes that combat against phishing requires a systematic and timely approach that incorporates technology and user awareness as well as organizational backing. As with the assistance of following what has been described here as best practices and solutions, one and everyone and every company may decrease the probability of being spoofed and the consequences of such spoofing.
A Comprehensive Review of Information Assurance in Cloud Computing Environments Neoaz, Nahid
BULLET : Jurnal Multidisiplin Ilmu Vol. 3 No. 6 (2024): BULLET : Jurnal Multidisiplin Ilmu
Publisher : CV. Multi Kreasi Media

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

Abstract

IA is information that relates to the safety or insecurity of data and service that reside in the cloud computing spaces. Due to the benefits that are enshrined by cloud technologies organizations are using the cloud technologies as solutions to scalability, costs and flexibility while addressing issues of data privacy and security threats and compliance. It is for this reason that in this paper, the following aspects will be addressed; information assurance and cloud computing and other elements of information assurance such as CIA triad, authentication and non-repudiation. It also defines risk at the present time to mean data breach, insider threats, and Distributed Denial of Service (DDoS) attack among others; and how each of these organizations can pursue risk management strategies to such risks. In addition, this paper examines the data privacy aspect and the legal regulation of and concerns with cloud security in the shared responsibility model. By going through the organization information assurance plan, it is asserted that risk identification, assessment and monitoring, and information asset protection such us data encryption, and access should be acknowledged. Thus it becomes possible to implant sound security solution into the cloud computing solutions/ So by emulating on the best practices in support of the security/organizations gain all the benefits of Cloud computing. This paper gives a detailed insight of how Information assurance in cloud environment in a world that is going digital can be handled.
Role of Artificial Intelligence in Enhancing Information Assurance Neoaz, Nahid
BULLET : Jurnal Multidisiplin Ilmu Vol. 3 No. 5 (2024): BULLET : Jurnal Multidisiplin Ilmu
Publisher : CV. Multi Kreasi Media

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

Abstract

Abstract: The unveiling of AI in the supplement of Information assurance is revolutionizing practice of Cybersecurity in organization. Derived from AI enablers of ML and DL, NLP makes a significant contribution in the construction of threat perception, risk management, immediate response, and recovery to incidents than the conventional security. Executive Summary Machine Learning Employment A raw feed of a vast volume of data in advance technology can be fed in on a continuous basis, these data can be filtered, analyzed, verified, interpreted, patterns can be generated, threat identification and threat handling can be done on an automated basis and time loss to threats and time taken for rectifications can be minimized. The value of AI can consequently be justified on the basis of further details within the vulnerability management on the basis of risk prioritization, the analytical approach of patch metallization as well as the detection of new vulnerability, the so-called zero-day-vulnerability; for incident response, AI is of relevance because it uses the analytical potentials of AI in order to immediately contain the event, to drive the recovery process, and during findings analysis. That is why its constant supervision is one of the activities that make AI enhance one or another stabilization of the organizational systems, and provides the prognosis of dangers and the implementation of numerous rehearsing. Therefore, AI as the potential future solution in the sphere of cybersecurity needs to be discussed in connection with the data safety concerns, as well as ethical issues and roles of people. The principal concern of this paper is therefore, on how convenient on information assurance is, with point reference to the aspect of how it can be convenient in helping to elucidate threats, for the purpose of responding independently and in improving the recovery process; notwithstanding, like everything in this world, AI has both advantages and disadvantages that require reconsideration. Which is why AI is a strategic asset that needs to be used to protect organizations and their systems against today’s and tomorrow’s cyber threats.
Information Assurance in the Era of Mobility: Challenges and Solutions Amin, Mohammad Hasan; Neoaz, Nahid
BULLET : Jurnal Multidisiplin Ilmu Vol. 3 No. 5 (2024): BULLET : Jurnal Multidisiplin Ilmu
Publisher : CV. Multi Kreasi Media

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

Abstract

With more family and organizational members using mobile devices within homes and workplaces, mobile device security particularly in regard to information security is an important question. The information assurance principles, secure mobile technologies, trends, threats, policies and compliance in mobile systems are presented in this article. These basic features including cryptos, MFA, MDM, and SC are part of the mobile security technologies explained in the paper. It also looks into how these latest trends, for instance 5G networks, IoT, mobile payment and AI app impact and offer opportunities as well as risks. Therefore, the article discusses policy regimes and compliance and the emergence of threats such as mobile malware, phishing, and ransom ware. However, it also proscribes comprehension of future opportunities and further evolutions in the sphere of mobile information assurance including the creation of Artificial Intelligence, quantum-safe encryption, and the international cooperation in order to overcome the new threats on the horizon. The mobile systems adopted by different systems and software may prone to several hacking attacks, although, through proper policies’ integration and up-to-date technologies, mobile systems security is feasible than in the advancing technology world.
Analisis Pengaruh Bukaan terhadap Efisiensi Energi dan Termal Berbasis Building Information Modelling pada Proyek Gedung Rumah Sakit Perguruan Tinggi Negeri Universitas Padjadjaran Bastiyan Bara Ramadhan; Indradi Wijatmiko; M. Hamzah Hasyim
Jurnal Mahasiswa Jurusan Teknik Sipil Vol. 1 No. 2 (2024): Student Journal
Publisher : Jurusan Teknik Sipil, Fakultas Teknik, Universitas Brawijaya

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

Abstract

Besarnya dampak yang ditimbulkan oleh bangunan pada konsumsi energi global menimbulkan kecemasan terkait dampak jangka panjang yang disebabkan seiring dengan meningkatnya kebutuhan manusia. Penelitian ini menganalisis konsumsi energi operasional pada bangunan Rumah Sakit Perguruan Tinggi Negeri Universitas Padjadjaran dan memberikan alternatif desain dengan cara penambahan bukaan dan analisis dampak termal. Dengan menggunakan Building Information Modelling (BIM) sebagai alat dalam menganalisis, didapatkan hasil bahwa konsumsi energi rata-rata bangunan pada skenario eksisting adalah sebesar 326 kWh/m2/tahun. Setelah penerapan desain alternatif yang sudah direncanakan, konsumsi energi rata-rata bangunan mengalami penurunan menjadi 280 kWh/m2/tahun. Penerapan desain alternatif menimbulkan peningkatan termal maksimal sebesar 4,62⁰C. Peningkatan termal dapat dikompensasi dengan meningkatkan kecepatan udara untuk mempertahankan suhu udara seperti semula. Biaya yang dibutuhkan untuk desain alternatif sebesar Rp814.940.000,00. Desain alternatif yang diberikan mampu menurunkan emisi karbon yang dihasilkan bangunan diabndingkan dengan skenario eksisting sebesar 14,11%.   Kata Kunci: Building Information Modelling (BIM), Konsumsi Energi, Analisis Termal.
IMPLEMENTASI BUILDING INFORMATION MODELLING DALAM ANALISIS KEBUTUHAN MATERIAL ELEMEN STRUKTURAL PADA PROYEK GEDUNG PERGURUAN TINGGI NEGERI UNIVERSITAS PADJAJARAN Firnanda Alfarobi, M. Bagus; Hasyim, M. Hamzah; Anggraini, Retno
Jurnal Mahasiswa Jurusan Teknik Sipil Vol. 1 No. 1 (2025): Student Journal
Publisher : Jurusan Teknik Sipil, Fakultas Teknik, Universitas Brawijaya

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

Abstract

Dalam proyek konstruksi diperlukan manajemen proyek yang baik agar dalam proses pembangunan proyek berjalan dengan baik Salah satu faktor yang mendukung ialah volume kebutuhan material. Building Information Modelling (BIM) merupakan metode yang dapat menghitung secara otomatis menghitung volume total bangunan. Penelitian ini bertujuan untuk mengetahui besar pengaruh penggunaan BIM terhadap akurasi perhitungan volume material. Pemodelan 3D dilakukan menggunakan Autodesk Revit 2022 dan yang dimodelkan adalah elemen pondasi, tie beam, kolom, dan balok. Hasil perhitungan volume material beton dari pemodelan Revit adalah 2842,69 m³, lebih kecil 5,40% dibandingkan perhitungan kontraktor. Volume besi tulangan dari pemodelan Revit adalah 14257,73 kg, lebih banyak 3,10% dibandingkan perhitungan kontraktor. Perbedaan ini disebabkan oleh perbedaan standar dalam panjang kait dan sambungan lewatan antara perhitungan manual dan Revit serta perhitungan Revit yang otomatis memperhitungkan bentang bersih elemen.  Kata Kunci: BIM, Autodesk Revit, 3D, Volume, Beton, Besi tulangan 
Analisis Kebutuhan Material Beton dan Baja pada Pekerjaan Struktural melalui Penerapan Building Information Modelling (BIM) pada Proyek Pembangunan Gedung Serbaguna GKI Pengharapan Jayapura Simorangkir, Juan Septiano; Saifoe El Unas; Retno Anggraini
Jurnal Mahasiswa Jurusan Teknik Sipil Vol. 1 No. 1 (2025): Student Journal
Publisher : Jurusan Teknik Sipil, Fakultas Teknik, Universitas Brawijaya

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

Abstract

Dalam perkembangan industri konstruksi yang pesat, manajemen konstruksi dituntut atas perencanaan pekerjaan yang terintegrasi, cepat, dan efektif. Konsep kerja terintegrasi dan kolaborasi tersebut dimungkinkan dalam suatu sistem informasi yang disebut Building Information Modelling (BIM). Penerapan Autodesk Revit, sebagai salah satu software BIM, perlu didorong dalam proyek-proyek yang ada di Indonesia. Penelitian ini bertujuan untuk mendapatkan jumlah kebutuhan volume material beton dan baja pekerjaan struktural dari hasil pemodelan menggunakan Revit, serta besar perbedaannya dengan kebutuhan material beton dan baj pada hasil perencanaan pada BOQ pada proyek pembangunan Gedung Serbaguna GKI Pengharapan Jayapura. Penelitian ini dilakukan dengan menghitung ulang perencanaan kebutuhan volume material baja dan beton pada pekerjaan struktural Gedung Serbaguna GKI Pengharapan Jayapura dengan menggunakan Autodesk Revit. Pemodelan dilakukan dengan berpedoman pada Detail Engineering Design (DED) dan SNI 2847:2019 ssebagai acuan pemodelan detail pekerjaan struktural. Hasil volume material diperoleh melalui Quantity Take off (QTO) secara langsung pada Autodesk Revit serta penyusunan Bar Bending Schedule (BBS). Setelah pemodelan 3D pada Revit dan penyusunan BBS, diperoleh hasil kebutuhan volume material beton sebesar sebesar 809.883 m3 dan kebutuhan material baja tulangan 98.346,848 kg. Sedangkan, kebutuhan volume kebutuhan material beton pada BOQ sebesar 808.474 m3 dan kebutuhan volume baja tulangan sebesar 130.444,145 kg. Dengan demikian, diketahui bahwa kebutuhan volume atas material beton menunjukkan perbedaan selisih sebesar 1,409 m3 atau 0,17% dan kebutuhan baja tulangan perbedaan kebutuhan volume sebesar 32.097.297 kg atau 24,61%. Perbedaan hasil kebutuhan material beton dan baja tulangan disebabkan oleh beberapa faktor, antara lain efektivitas software Revit yang mampu memodelkan tulangan dan beton secara lebih akurat, sesuai dengan kebutuhan lapangan, dan mampu menghasilkan angka kebutuhan volume secara automatis.
Consumer Motivation and Online Information Credibility Asih, Rayi Retno Dwi; Magetsari, Ovy Noviati Nuraini; Sumardi, Arwini
Indonesian Management and Accounting Research Vol. 21 No. 2 (2022): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/67phv797

Abstract

The government continues to strive to make Indonesia a mecca for world Muslim fashion, stated the Director of Chemical, Clothing, Handicraft and Miscellaneous IKM, Ministry of Industry Ratna Utarianingrum . The axis of the emergence of fashion is the city of Bandung, Tasikmalaya , and Kudus. Increasing the presence of the textile manufacturing industry to textile products (TPT) from downstream to upstream continues to be pursued. This can be achieved by the existence of supporting factors, including the number of designers, business and fashion universities which will produce many young creative designers. This research was conducted over a period of 10 (ten) months, starting in October 2021 and finished in July 2022. The research location is in Jakarta, Indonesia. This study refers to previous research and the research design is a hypothesis testing that aims to test existing hypotheses by explaining the characteristics of certain relationships or influences, by looking at differences between groups or interpretations of two or more factors in a situation.

Page 1607 of 2708 | Total Record : 27080

 1605   1606   1607   1608   1609