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Effect of Internal Audit and Accounting Information System on the Effectiveness of Internal Control Marwah Yusuf; Lusiana Kanji
Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v3i2.222

Abstract

This study aims to examine and analyze the effect of internal audit and accounting information systems on the automotive trading company PT. Kars Inti Amanah provides a perspective for the management of similar companies about internal audit and accounting information systems' power to increase internal control effectiveness. The population in this study were all employees of PT. Kars Inti Amanah, amounting to 67 people, were then sampled using a simple random sampling technique so that 40 samples were selected; this study uses a quantitative approach with descriptive statistical analysis to map the value of respondents' answers and multiple lien regression analysis to examine the influence between internal audit variables and accounting information systems on the effectiveness of internal control. The descriptive statistical analysis results show the overall value of the products that internal audit and accounting information systems have a positive and significant effect on the effectiveness of internal control at PT. Kars Inti Amanah.
Inability to Utilize Information Technology in Improving The Quality off Government Financial Statements Pasolo, Fahrudin; Pasolo, Muhammad Ridhwansyah; Ameliana, Yana
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.507

Abstract

This research investigates the factors that influence the quality of government financial statements with organizational commitment as a moderator in Jayapura City, Papua. This research is a quantitative research type. Using 88 samples from 30 regional apparatus organizations within the Jayapura city. We found that Government Accounting Standards, Internal control system, have significant influence on quality of government financial statements. While the use of information technology does not have a significant effect on quality of government financial statements. This study has an important contribution in finding determinants of the quality of financial statements in Jayapura city government and become an evaluation of future improvements.
Exploring Market Dynamics: A Qualitative Study on Asset Price Behavior, Market Efficiency, and Information Role in Investment Decisions in the Capital Market Putri, Anne; Tanno, Aries
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.884

Abstract

This qualitative study explores market dynamics, asset pricing behavior, market efficiency, and the role of information in investment decisions within the financial markets. The research aims to provide insights into the underlying motivations, perceptions, and experiences of market participants, offering a comprehensive understanding of these complex phenomena. Employing qualitative methods such as semi-structured interviews and textual analysis, data was collected from a diverse range of participants including investors, financial analysts, and market regulators. The study found that market dynamics are influenced by various factors including investor sentiment, economic indicators, regulatory changes, and technological advancements. Behavioral biases among investors, such as herd mentality and overconfidence, challenge traditional theories like the efficient market hypothesis (EMH), indicating the presence of market inefficiencies. Moreover, information plays a central role in shaping investor perceptions and driving market trends, though concerns exist regarding the reliability of information sources in the era of social media and algorithmic trading. The study underscores the importance of investor education, diversified investment strategies, transparency, and regulatory interventions in fostering fair, efficient, and resilient financial markets. Moving forward, addressing these issues will be crucial for informed investment decision-making and advancing our understanding of financial market dynamics.
The Impact of Information Technology Implementation in Accounting on the Effectiveness of Management Decision Making: A Qualitative Study Putro, Harjono Padmono
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.969

Abstract

This study aims to investigate the impact of information technology (IT) implementation in accounting on the effectiveness of management decision-making, focusing on the role of advanced IT tools such as ERP systems, cloud computing, and blockchain in enhancing decision quality, especially in small and medium-sized enterprises (SMEs). A qualitative research design was employed, utilizing a systematic literature review approach to gather and analyze relevant studies on IT implementation in accounting. The research examined various factors affecting decision-making processes and the benefits and challenges of integrating IT into accounting systems. The findings indicate that implementing IT significantly enhances the quality of managerial decision-making by providing real-time, accurate data. This study demonstrates how advanced accounting systems' high-quality information directly affects the effectiveness and efficiency of decision-making. Moreover, external factors such as regulatory changes and market dynamics are critical in moderating the relationship between IT and decision-making outcomes. The study highlights the need for organizations, particularly SMEs, to prioritize IT integration in their accounting practices. Practical implications include fostering a culture of innovation, providing comprehensive training, and regularly assessing IT infrastructure to improve decision-making processes and maintain a competitive edge.
Cybersecurity Measures For Election Information Systems : Sistem Rekapitulasi Suara Pemilu 2024 (siRekap) Dwi Hastuti; Sagita Rochman; Rasyida Shabihah Zukro Aini
BEST Vol 6 No 1 (2024): BEST
Publisher : Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/best.vol6.no1.9182

Abstract

Seluruh data pemilu di Indonesia diolah dan disimpan oleh Komisi Pemilihan Umum Republik Indonesia-KPU dengan menggunakan Sistem Informasi Rekapitulasi Pemilu (SiRekap). Sistem SiRekap mematuhi undang-undang terkait, dan semua datanya ditangani dan disimpan di pusat data Indonesia. Pemilu rentan terhadap berbagai macam ancaman teknologi, mulai dari masalah keamanan siber tradisional, seperti peretasan dan pelanggaran data, hingga bentuk manipulasi yang lebih canggih, seperti deepfake dan disinformasi yang dihasilkan oleh AI. Pelaku ancaman dapat mengeksploitasi kerentanan dalam infrastruktur pemilu, dengan menargetkan sistem pemungutan suara elektronik dan basis data pemilih. Langkah-langkah pencegahan keamanan siber sangat penting untuk melindungi pemilu dari serangan siber yang selalu berubah, seperti: tanggung jawab bersama atas keamanan siber, menggunakan keamanan siber untuk mendapatkan keunggulan, kebutuhan hukum dan peraturan akan keamanan siber, praktik terbaik untuk keamanan siber, contoh- contoh keamanan siber di dunia nyata, cita-cita pilihan bagi perusahaan dan institusi. Pemerintah mempunyai peran penting dalam menjamin keamanan siber. Peningkatan keamanan siber akan sangat bermanfaat dalam mencegah kebocoran dan peretasan. Dengan harga yang wajar, sistem pemilu itu sendiri dapat diperkuat secara signifikan dalam hal keamanan.  
Analysis Acceptance of LinkedIn Application Users Using the Revised Technology Acceptance Model for Social Media and Information System Success Model Bagas Mahardika; Anggy Trisnawan Putra
Journal of Advances in Information Systems and Technology Vol. 6 No. 1 (2024): April
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jaist.v6i1.2231

Abstract

Social media is a web-based application that provides facilities for communicating and chatting online, sharing videos and images, carrying out activities related to education and business, making learning easier, searching for information, and looking for work. LinkedIn is a social media designed to help many people make connections in business, share experiences, and find work. So far, LinkedIn is the most popular social network when it comes to recruiting. More than 95% of recruiters use social media in their recruiting process, which indicates that they use LinkedIn. The aim of this research is to determine the factors that influence perceived usefulness, perceived ease of use, and intention to use by using a combination of the revised Technology Acceptance Model (TAM) for social media and the Information System Success Model (ISSM) methods. This research uses a quantitative approach with sample criteria, namely people from Central Java who have used LinkedIn to look for work and are aged between 19 – 34 years. This research obtained 140 valid data through surveys distributed via social media. The results obtained found influencing factors. The results of the hypothesis test showed that there were 10 hypotheses that were accepted. From this hypothesis, there are several factors that influence perceived usefulness, namely information quality, service quality, critical mass, perceived playfulness, and trustworthiness. Then the factors that influence perceived ease of use are system quality and service quality. Then the factors that influence intention to use are information quality, trustworthiness, perceived usefulness, and perceived ease of use.
Evaluating User Continuance Intentions for QRIS Mobile Payments Services Using Information System Success Model and Expectation Confirmation Model Wiyan Herra Herviana; Zaenal Abidin
Journal of Advances in Information Systems and Technology Vol. 6 No. 1 (2024): April
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jaist.v6i1.2398

Abstract

QRIS services on mobile payment applications are one of Indonesia's most popular payment methods, and they allow transactions by scanning or displaying the QR code. This enables mobile-based payments to be easy and flexible anywhere and anytime. As it grows and benefits, some obstacles exist regarding users' desire to continue using it. Some users decided to stop using the QRIS service for mobile payments due to indications of potential risks associated with the service. This research aims to find out what variables support or influence the intention to continue using QRIS services for mobile payments using quantitative methods and the information system success model (ISSM) and expectation confirmation model (ECM) frameworks by adding perceived risk and trust variables. The data collection technique used in this study was a questionnaires survey using Google Forms and applying purposive sampling techniques. The survey targeted QRIS service users aged 17 to 65 who experienced transactions using mobile payments (e-wallets and mobile banking). The data was collected from 513 respondents and analyzed using the partial least squares structural equation model (PLS-SEM) by Smart-PLS 4 software tools. The findings were that 10 hypotheses were declared accepted and five hypotheses were rejected. Based on the accepted hypothesis, research shows that satisfaction and trust influence the intention to continue using QRIS services for mobile payments. Satisfaction is a key factor that supports or influences a user's decision to continue using or utilizing QRIS payment services. The findings of this research can be an essential consideration for developers and companies providing QRIS services in mobile payments.
Usability Analysis of Educational Assistance Information Systems Using the Heuristic Evaluation and End User Computing Satisfaction (EUCS) Methods. Angel Novita Sinurat; Anggyi Trisnawan Putra
Journal of Advances in Information Systems and Technology Vol. 6 No. 2 (2024): October
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jaist.v6i2.8506

Abstract

User interface and user satisfaction are crucial components of a system that can significantly impact its usability. SIBADIK, as a web-based application used by many students as a scholarship platform, should have a high level of usability. However, there has been no specific research analyzing the usability of the SIBADIK website. Usability analysis is necessary to determine whether the website is acceptable to users or if there are issues that need to be addressed. The method used is heuristic evaluation combined with End-User Computing Satisfaction (EUCS) to measure user satisfaction levels before and after improvements. The sample was obtained using purposive sampling technique with Slovin formula at 10% margin of error, resulting in 95 samples. The research findings indicate that the SIBADIK website received a user satisfaction score of 2.92 (in the "fairly satisfied" category). The heuristic evaluation by three evaluators revealed a severity point of 3.0195 (rounded to 3), indicating a major usability problem that requires improvements. Twelve issues were identified on the SIBADIK website: 2 issues with Match Between System and Real World, 1 issue with User Control and Freedom, 2 issues with Consistency and Standards, 1 issue with Error Prevention, 2 issues with Recognition Rather Than Recall, 2 issues with Flexibility and Efficiency of Use, and 2 issues with Aesthetic and Minimalist Design. These identified problems serve as recommendations for improving the SIBADIK user interface.
Analysis of Factors Affecting The Sustainability of Using Online Loan Applications Using The Information System Success Model and Expectation Confirmation Model Kevin Tito Hutahaean; Endang Sugiharti
Journal of Advances in Information Systems and Technology Vol. 6 No. 2 (2024): October
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jaist.v6i2.12035

Abstract

The rapid digitization of financial services has spurred the growth of cashless lending systems, with online lending emerging as a prominent method for individuals and businesses to access funds. This trend is driven by the ease of loan application through online platforms and the challenges associated with traditional bank loans. However, online loans often come with higher interest rates compared to conventional banks, raising concerns about users' long-term engagement with these platforms. This study investigates the factors influencing the continuance intention of users in utilizing online loan applications. Employing a quantitative approach, the research integrates the Information System Success Model (ISSM) and the Expectation Confirmation Model (ECM) to examine 13 variables across 24 hypotheses. Data was collected via Google Forms, distributed through social media, targeting individuals aged 17 to 55 in Indonesia who had previously applied for online loans. After rigorous data screening, 227 valid responses were analyzed using SmartPLS. The findings revealed that out of the 13 variables, use, satisfaction, and debt attitudes significantly influence continuance intention, while other factors like perceived usefulness and impulsive buying were less impactful. Future studies should explore a broader respondent base and incorporate variables such as interest rates and urgency to provide a more comprehensive understanding of users' continued use of online loan applications.
Evaluation of Success Factors for Academic Information System Applications in Higher Education Using the Hot-Fit Model Sry Dhina Pohan; Ircham Ali; Siska Ayu Widiana; Supriyanto; Yusuf Wahyu Mandaya
Journal of Advances in Information Systems and Technology Vol. 7 No. 1 (2025): April
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jaist.v7i1.20847

Abstract

This research explored the adoption of the HOT-Fit paradigm and its influence on the success of an academic information system application in higher education. Using the PLS-SEM multivariate data analysis approach, the HOT-Fit model was evaluated in order to investigate the foundations of theory from a prediction standpoint. This was done to find out more about the model's potential applications. The HOT-Fit method takes various elements into account when performing a system analysis. Humans, organizations and technology are integrated elements and must be considered for the continued existence of an operating entity. This study uses hypothesis testing on a total of ten hypotheses to show the relationship between Academic Information System variables. The results show that six of the investigated hypotheses have a significant effect, while the other four are discarded because they are not relevant. 7.344 is the variable value of customer satisfaction. Program Features and Benefits The use of a variable with a value of 0.426 contributes little to the overall clarity of the situation. Based on the results of demo data processing, 121 participants (76.58%) reported good results, 13 (8.13%) rated this system as good, and 24 (15.19%) rated it as bad, resulting in a disparity between user expectations and the situation.

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