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The Effect of Employee Adaptation and Government Capacity on the Success of the Regional Government Information System (SIPD) Fauzia, Melia; Surahman, Nabilah Putri; Rizki, Mhd. Nanda; Laia, Tri Putrianis; Irawan
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.v1.97

Abstract

This study aims to formulate a conceptual model that explains the influence of employee adaptation and government capacity on the success of implementing the Regional Government Information System (SIPD). The main issues identified include uneven levels of employee adaptation to digital system changes, limited technical and managerial competencies among public officials, and institutional capacity constraints within local governments that do not yet fully support the optimal utilization of SIPD. In addition, a gap remains between the intended objectives of SIPD implementation as an instrument for integrating regional planning and financial management and the realities of its operational execution. To address these issues, this study employs a conceptual–exploratory research design using a conceptual modeling approach and content analysis, strengthened by a comprehensive literature review, analysis of regulations related to SIPD, and synthesis of recent research findings in the field of e-government and public sector information systems. The analytical techniques include identifying dimensions of employee adaptation, evaluating government capacity encompassing human resources, institutional arrangements, and technological support, as well as conducting gap analysis to formulate the key determinants of SIPD success. The expected outcome of this study is a conceptual model that illustrates the logical relationships between employee adaptation, government capacity, and SIPD success, which can serve as a foundation for policy formulation aimed at enhancing public sector capabilities and strengthening digital governance in local governments.
Characteristics Of Human Resource Competencies On The Successful Implementation Of The Regional Government Information System (Sipd) In Improving The Quality Of Financial Reports At Uptd Pelayanan Sosial Dinas Sosial Provinsi Sumatera Utara Rizki, Dinar; Agustina, Ika; Sihotang, Iin Sri Ayu; Rahmadini, Najwa; Ramadhani, Annisa; Irawan
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.v1.99

Abstract

The purpose of this study is to examine the influence of human resource competency on the success of implementing the Regional Government Information System (SIPD) and its impact on the quality of financial reports at Uptd Pelayanan Sosial Dinas Sosial Provinsi Sumatera Utara. This research was conducted at Uptd Pelayanan Sosial Dinas Sosial Provinsi Sumatera Utara.The research employed a descriptive qualitative approach, with data collection techniques including in-depth interviews, participant observation, and documentation studies. The research informants consisted of structural officials, SIPD operators, planning staff, and senior employees who are directly involved in the implementation of SIPD. The findings indicate that technical competence, system knowledge, and work attitudes have a significant influence on the successful implementation of SIPD. The main obstacles identified include the lack of specific training, limited digital infrastructure, differences in perceptions among operators, and resistance from senior employees toward new technologies. The implementation of SIPD has not yet been fully optimized, as there are still discrepancies in data input, errors in planning logic, and a low level of understanding of the system workflow. Therefore, strategies to strengthen human resource competencies are required, including intensive training programs, continuous technical assistance, standardization of standard operating procedures (SOPs), and the enhancement of digital culture. This study confirms that the quality of human resources is a fundamental foundation for the success of digital government initiatives at the regional level.  
Digital Competence as a Moderating Variable in the Influence of Accounting Information Systems on Financial Reporting Quality Jhon, Hasinggaan; Atikasari, Dinda; Pahena, Jihan; Rangkuti, Asri Rama Gita; Irawan
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.v1.104

Abstract

This study aims to analyze the effect of digital competence on the quality of financial reports, with the accounting information system (AIS) serving as a mediating variable. The research adopts a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) with data obtained from 100 observations. The path coefficient analysis reveals that digital competence has a negative and insignificant direct effect on the quality of financial reports (-0.016). However, digital competence has a positive and significant effect on AIS (0.989), and AIS, in turn, has a positive and significant effect on the quality of financial reports (1.016). The indirect effect analysis indicates that AIS fully mediates the relationship between digital competence and the quality of financial reports, with an indirect effect value of 1.004. The R-square values for the quality of financial reports and AIS are 0.999 and 0.977, respectively, indicating that the model has very high predictive power. In conclusion, digital competence does not directly improve the quality of financial reports; however, its contribution is highly crucial through the strengthening and effective utilization of accounting information systems. The implications of this study highlight the importance of investing in the development of reliable AIS to transform digital competence into improvements in the quality of financial information.
Academic Information System Audit Using the COBIT 5 Framework Deliver, Service, and Support (DSS) Domain Ramadani, Zahira Naswa; Safana, Alya; Lestari, Bunga Citra; 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.v1.110

Abstract

The use of information technology in higher education is a strategic necessity to support the effectiveness and efficiency of academic processes. One form of its use is the Academic Information System (SIAKAD) as a means of managing academic data, administrative services, and providing information for students, lecturers, and management. However, the implementation of SIAKAD does not automatically guarantee that its management is in accordance with the principles of good information technology governance. Therefore, an evaluation through an information system audit is needed to assess performance, service quality, and system control. his study aims to audit the Academic Information System using the COBIT 5 framework with a focus on the Deliver, Service, and Support (DSS) domain. This domain was chosen because it is directly related to the delivery of information technology services, operational support, incident management, security, and service continuity. The research method used is mixed methods with a qualitative and quantitative approach, through observation, interviews, and the distribution of questionnaires compiled based on the COBIT 5 Process Assessment Model (PAM). The results of the study show that all processes in the DSS domain are at capability level 4 (Predictable Process). This indicates that IT service management has been running consistently and in a controlled manner. However, continuous improvement is still needed so that the process can reach the optimal capability level.
The Integration of Public Information Systems (PIS) in Fraud Prevention within Government Agencies Aisyah, Amanda Putri; Prihandiki, Alfan; Zahira, Zaskia; Irawan
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.v1.111

Abstract

The integration of Public Information Systems (PIS) plays a key role in enhancing transparency and preventing fraud within government agencies. This study analyzes the effect of PIS integration on fraud prevention by incorporating information quality and government accountability as mediating variables. The research employs a quantitative approach using PLS-SEM (SmartPLS). Data were collected from government employees who utilize PIS in administrative and financial management processes. The results indicate that PIS integration has a significant effect on information quality and government accountability. Both information quality and accountability are also shown to have a positive influence on fraud prevention. Meanwhile, the direct effect of PIS integration on fraud prevention is relatively moderate but becomes stronger through the mediating roles of these two variables. These findings emphasize that the effectiveness of PIS in preventing fraud is highly dependent on the accuracy of information and the accountability mechanisms generated by the system. This study implies that government agencies need to strengthen system integration, enhance interoperability, and ensure information reliability to sustainably reinforce fraud prevention efforts.
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.  
Literature Review: Information System Audits as Instruments for Improving Governance and Service Quality in Public Organizations Ginting, Lita Hepika; br Sembiring, Dini Sapira; Khairunnisa, Siti; Nasution, Fadilah; 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.v1.114

Abstract

Information systems audit plays a strategic role in ensuring that information technology use in public organizations is effective, secure, and aligned with institutional objectives. The increasing adoption of information systems in the public service sector, including libraries, requires systematic evaluation mechanisms to control information technology risks and improve service quality. This study aims to examine the role of information systems audit in supporting information technology governance in public organizations by synthesizing findings from previous studies. This research employs a qualitative descriptive approach, drawing on a literature review. The results indicate that information systems audits, particularly those using the COBIT framework, are effective in identifying gaps in IT governance, enhancing accountability in information system management, and supporting continuous improvement of public service quality.
The Effect of Audit Information Systems on Audit Quality Control Fitriani, Novi; Sania, Flora; Sagala, Mohamad Hafidz; 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.v1.116

Abstract

The increasing complexity of organizational processes has intensified the need for effective audit quality control to ensure reliable and accountable audit outcomes. Audit Information Systems (AIS) have emerged as a critical tool in supporting internal audit activities, particularly in managing audit findings and enhancing audit quality control. However, empirical evidence regarding the effectiveness of audit information systems in improving audit quality control remains limited, especially in the context of internal audits. This study aims to examine the effect of audit information systems on audit quality control, with particular attention to the management of audit findings. The research adopts a quantitative approach using data collected from internal auditors through structured questionnaires. Statistical analysis is employed to assess the relationship between audit information systems, audit findings management, and audit quality control. The results indicate that audit information systems have a significant positive effect on audit quality control by improving data accuracy, consistency, transparency, and timeliness of audit processes. Furthermore, effective management of audit findings through information systems contributes to enhanced audit accountability and compliance with audit standards. These findings highlight the strategic role of audit information systems in strengthening internal audit functions and supporting organizational governance. The study contributes to the literature on audit information systems and provides practical implications for audit institutions seeking to improve audit quality control through digital transformation.
Review of COBIT-Based Information System Audits in IT Governance Ginting, Olivia Deslovita br; Simangunsong, Samaria; Zahara, Siti; 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.v1.125

Abstract

This study aims to review the implementation of information system audits based on Control Objectives for Information and Related Technology (COBIT) in supporting information technology (IT) governance. The background of this study is based on the importance of effective and structured IT governance to ensure alignment between the use of information technology and organizational objectives. However, in practice, many organizations have not optimally implemented information system audits as part of IT governance evaluation and control. This study uses a qualitative research method with a descriptive approach, where data is collected through literature studies, document analysis, and examination of the COBIT framework as an information system audit standard. The results show that the implementation of COBIT-based information system audits COBIT can help organizations identify the maturity level of IT governance, evaluate the effectiveness of IT controls, and provide systematic recommendations for improvement. These findings confirm that the COBIT framework can be used as a comprehensive tool to support management decision-making and improve the quality of IT governance in a sustainable manner.
The Effect of Local Government Information System (Sipd) Implementation on the Quality of Local Government Financial Reports Aprilliani, Lili; Rizqi, Rania; Grabriella, Stefany; Muharrammaini, Ulfa; Irawan
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.v1.127

Abstract

This study aims to conceptually analyze the role of the Local Government Information System (Sistem Informasi Pemerintahan Daerah/SIPD) in improving Financial Reporting Quality FRQ of local governments by synthesizing theories regulations and prior studies related to public sector information systems and financial reporting. This research adopts a conceptual paper method focusing on the development of a theoretical framework that explains the relationship between SIPD implementation and financial reporting quality dimensions namely relevance reliability comparability and understandability by aligning Government Accounting Standards with internationally recognized qualitative characteristics of financial reporting as emphasized by the Financial Accounting Standards Board FASB. The analysis indicates that SIPD as an integrated and mandatory national information system has strong potential to enhance FRQ through improved data integration standardized financial reporting processes and strengthened audit trails across local government entities. Looking forward this study expects that consistent SIPD implementation supported by adequate human resource competence reliable information technology infrastructure and regulatory stability will contribute to more transparent accountable and decision useful local government financial reports thereby strengthening public trust and supporting effective fiscal governance at the regional level. Conceptually this paper provides a theoretical foundation for future empirical research and policy evaluation regarding SIPD and its long term impact on the quality of local government financial reporting.

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