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Risk-Based Information System Audit: A Literature Review and Its Implications in Accounting Alexandro Munthe; Cherin Mahulae; Iskandar Muda
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/zknzvm95

Abstract

This paper examines the concept of Risk-Based Information System Auditing (RBISA) and its implications within the field of accounting. As organizations increasingly rely on digital technologies and automated accounting systems, the demand for more adaptive and risk-oriented audit methodologies has grown substantially. Drawing from existing literature and established frameworks such as COBIT, ITAF, and COSO, this study explores how risk-based auditing enhances the reliability, efficiency, and integrity of financial information systems. The paper highlights the core principles of RBISA (risk identification, assessment, control testing, and reporting) and emphasizes its role in strengthening internal controls, improving audit efficiency, and supporting proactive risk management. Moreover, it discusses how technological tools such as data analytics and automated audit trails improve audit quality while also introducing new skill requirements for auditors. The findings suggest that RBISA contributes to improved governance, financial transparency, and compliance with regulatory standards. Ultimately, this study underscores the importance of integrating risk-based and technology-driven auditing approaches in modern accounting practices to enhance accountability and organizational resilience.
Application of Technology Acceptance Model in Testing of Regional Financial Information System Muhammad Husni; Anisa Fitriyanti; Kartini Kartini
Hasanuddin Economics and Business Review VOLUME 6 NUMBER 3, 2023
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v6i3.5104

Abstract

New Public Management emerged as a new paradigm that was a draft reform towards good governance. Good Governance can be achieved if public sector governance and public sector performance, each of which is a well-implemented financial transparency and accountability, are implemented. The purpose of this study was to determine the influence of Perceive Ease of Use and Useful Peerceived on the acceptance of Regional Financial Information Systems (RIFS). This research is conducted by quantitative analysis methods. The population in this study was all users of the Regional Financial Information System in Jeneponto Regency with a total of 44 users using saturated sample techniques. Data is analyzed using data quality tests, classical assumption tests and hypothesis tests. The results of the study showed that the RIFS revenue in the Jeneponto District Government Agency was influenced by the user's perception of the ease of use of information systems. In this case the state civil apparatus either as a financial operator or treasurer in the working area of the Jeneponto District Government agency. Simultaneously the perception of ease of use and usefulness affects the acceptance of RIFS. In this case the operator / user feels that RIFS is easy to use and useful in doing the job.
The Influence of Information Technology On Religious Practices In Urban Muslim Communities Jaenudin, Agung
Al-madinah: Journal of Islamic Civilization Vol. 1 No. 2 (2024): Al-madinah: Journal of Islamic Civilization
Publisher : Pusat Pengkajian dan Pengembangan Islam Jakarta (PPIJ)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70901/tqcj1t17

Abstract

This study aims to analyze the influence of information technology on religious practices in urban Muslim communities. With technological advances such as the internet, religious applications, and social media, access to information and the implementation of worship have become easier and more efficient. This study uses descriptive qualitative methods to delve deeply into how technology affects the way urban Muslims carry out their daily worship. Data is collected from various secondary sources such as articles, books, and related journals. The results of the study show that information technology makes it easier for Muslims to carry out worship and deepen religious knowledge flexibly, but it also poses challenges such as individualization of worship and fragmentation of religious understanding. Therefore, a balance between the use of technology and involvement in religious activities is collectively needed to maintain spiritual and social values in the religious practices of urban Muslim communities.
Application Development Flight Clearance Information System To Support National Airspace Security Iryandi, Irvan; Widodo, Pujo; Santoso, Budi
Jurnal Syntax Fusion Vol 5 No 06 (2025): Jurnal Syntax Fusion: Jurnal Nasional Indonesia
Publisher : CV RIFAINSTITUT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/fusion.v5i06.443

Abstract

Every country has full and intact sovereignty over the airspace within its territory, which serves as an important foundation for the regulation and management of airspace as an integral part of the state, including Indonesia. On one hand, the vastness of Indonesia's airspace presents opportunities for management and utilization to enhance the national economy. However, on the other hand, this condition also poses significant threats, particularly regarding the use of airspace by foreign aircraft, both civilian and military. These threats include acts of terrorism, unauthorized violations of air border administration, and misuse of permits while crossing, transiting, or staying in Indonesia. The Indonesian National Armed Forces (TNI), as a state apparatus responsible for maintaining national sovereignty, actively participates in safeguarding national airspace by being involved in the issuance of Flight Clearance for unscheduled foreign aircraft operating within national airspace. Since 2011, the licensing process for unscheduled foreign aircraft has been conducted online through a management information system known as the Flight Clearance Information System (FCIS). However, the development of the FCIS application has not been maximized due to several challenges related to Human Resources (HR), facilities and infrastructure, software, and data integration that still need improvement.
The Role of Social Relationships in Crowdfunding: A Literature Review on Information, Trust, and Project Funding Success Habibi Ahmad Syauqi; Farah Qalbia
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 1 No. 1 (2024): March: International Journal of Business Law, Business Ethic, Busines Comunicat
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v1i1.342

Abstract

This study aims to analyze the impact of social relationships in crowdfunding, focusing on the aspects of information, trust, and project funding. In the context of crowdfunding, social relationships between fundraisers and backers play a significant role in creating an environment that supports project success. The literature review reveals that strong social networks and information transparency can increase the level of backer trust. Trust built through positive social relationships significantly contributes to funding decisions made by individuals. In addition, this study shows that the quality of social relationships can serve as a catalyst in attracting financial support, with a wider network providing access to greater resources. Thus, the results of this study emphasize the importance of fundraisers to build and maintain good social relationships as a strategy to increase the chances of success in crowdfunding. Further research is recommended to explore cultural differences and contexts that may influence the dynamics of social relationships in crowdfunding.
The Role of Corporate Governance and Asymmetry Information in The Relationship Between Big Bath (large and non-recurring charges) and Audit Fees : An Overview Literature To Study Empirical Sri Utami Nurhasanah; Sarah Fitriyani
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 2 No. 2 (2025): June: International Journal of Business Law, Business Ethic, Business Communica
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v2i2.343

Abstract

This qualitative literature review explores the role of corporate governance and information asymmetry in the relationship between big bath accounting practices and audit fees. The findings suggest that firms engaging in big bath practices face higher audit fees due to increased audit risk perceived by auditors. Weak corporate governance exacerbates this effect, as auditors need to conduct more in-depth examinations to mitigate the associated risks. In addition, high information asymmetry between management and external stakeholders further increases audit risk, prompting auditors to expand their efforts. This study emphasizes the importance of strong corporate governance in reducing incentives for earnings management and enhancing financial transparency. The implications are significant for audit practice and corporate policy, highlighting the need for firms to strengthen their governance structures and for auditors to consider big bath risk in planning and conducting audits
The Role of Public Information in Borrower Risk Decision Making: A Review of Limitations and Opportunities in Competitive Financing Markets Tampilang, Adrian Otniel; Rizal, Muhammad
Journal of Economic and Leadership Vol. 1 No. 4 (2024): Desember: Journal of Economic and Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/jbl.v1i4.25

Abstract

This study aims to explore the influence of public information on borrowers’ decision-making risk in the financing market, considering the constraints and opportunities that exist in a competitive credit environment. Through a literature review, we find that public information, such as financial statements, can reduce information asymmetry between borrowers and creditors, thereby facilitating better decision-making. Although transparent and accurate information can improve market efficiency, we also find that increased decision-making risk occurs when borrowers feel compelled to take higher risks. This highlights the importance of a thorough understanding of the information available. In addition, appropriate regulatory policies are needed to ensure access to relevant information for borrowers without creating incentives to take excessive risks. This study is expected to contribute to the understanding of the relationship between public information and borrower behavior, as well as policy implications for improving the stability of the financing market
THE IMPACT OF MANAGEMENT INFORMATION SYSTEM ON ORGANIZATIONAL PERFORMANCE WITH THE COMPOSITION OF TOP MANAGEMENT AS THE MODERATING VARIABLE Purnamasari, Dian Indri; Hindria, Ratna
Research In Management and Accounting (RIMA) Vol. 1 No. 1 (2018): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v1i1.2575

Abstract

The present research aims to study the impact of management information system on the performance of organization with the composition of top management as the moderating variable. The research objects are heads of university management, both state and private. The hypothesis testing was performed using Moderated Regression Analysis. The test results showed that the management information system positively affects the universities’ organizational performance. This means that the better the management information system, the higher the performance of a university. The composition of top management has no effect as the moderating variable between MIS and university performance. Thus, the composition of the top management does not reinforce the influence of management information system on the performance of organizations (universities).
INTEGRATION OF ACCOUNTING INFORMATION SYSTEMS AND GOOD CORPORATE GOVERNANCE IN VILLAGE CREDIT INSTITUTION IN BALI Saputra, Komang Adi Kurniawan
Research In Management and Accounting (RIMA) Vol. 1 No. 2 (2018): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v1i2.2592

Abstract

This study aims to determine the effect of accounting information systems and good corporate governance on employee performance in Village Credit Institutions in Denpasar City. The data in this study are primary data obtained from distributing questionnaires directly to employees who work in Village Credit Institutions in Denpasar City. The sample in this study was 105 Village Credit Institutions using purposive sampling technique. The analytical method used is multiple linear regression. The results showed that the quality of accounting information systems and good corporate governance had a positive effect on employee performance. The results of the study simultaneously show that accounting information systems and good corporate governance have a significant effect on employee performance.
UTILIZATION OF ACCOUNTING INFORMATION TO AVOID ESCALATION OF COMMITMENTS ON DECISION MAKING LEVELS WITH LOCUS OF CONTROL AS A MODERATING VARIABLE Pramesthi, Birgita Nindya
Research In Management and Accounting (RIMA) Vol. 2 No. 1 (2019): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v2i1.2601

Abstract

The utilization of information helps an individual accounting for escalation could reduce commitment with the locus of control on which to base these individuals in taking a decision. However, current circumstance when information accounting received unprofitable, then these individuals can do cheating namely escalation commitment. Research aims to scrutinize utilization of information accounting to avoid escalation commitment in levels of decision making with locus of control as moderating variable. Escalation commitment at decision making represented on a scenario cases related to the nature of individual internal locus of control and external locus of control. The experiment was done using by design 2x2x2 between within subjects namely by test student scholarship for Magister Management Catholic Widya Mandala University through instrument cases related to decision making is usually done by manager in companies, by the number of participants 33 people. Experiment is done in class and supervised by researchers. Data from the end of it will analyzed by a statistical means ANOVA. Experimental results show that individual nature locus of external control escalation will hold the act of individual internal commitment than the locus of control. But the nature of individual internal locus of control can reduce the act of escalation commitment if having alternative investment favorable when come using the strategies future benefit in levels of decision making investment.

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