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Information System Security Audit SIMKA(Sistem Informasi Kearsipan) at Badan Pendapatan Daerah Jawa Barat Kota Bandung III Using COBIT 5 Framework and Standard IS0/IEC 27002 Suci Fitriani Setiawan; Titan Parama Yoga; Budiman Budiman
International Journal of Quantitative Research and Modeling Vol. 4 No. 3 (2023): International Journal of Quantitative Research and Modeling
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijqrm.v4i3.499

Abstract

One of the main problems for an agency or a company is the security of information systems. High security is needed to maintain the confidentiality and misuse of information within the organization. To improve the security of business operations and the quality of information technology resources, it is necessary to evaluate to op Badan Pendapatan Daerah Jawa Barat Kota Bandung III, namely SIMKA BAPENDA whose function is to collect data on PKB (pajak kendaraan bermotor) and BBNKB (bea balik nama kendaraan bermotor) which manage the data computerized. The purpose of this study is to carry out a security audit of SIMKA BAPENDA at the Badan Pendapatan Daerah Jawa Barat Kota Bandung III using the COBIT 5 framework and ISO/IEC 27002 to document audit findings of the information system audit of the Badan Pendapatan Daerah Jawa Barat Kota Bandung III to make a report on the audit results. Based on the results of research that has been done through interviews and questionnaires using framework and using the APO13 and DSS05 sub domains, the results show that the Capability Existing is at level 1 while Capability Level is level 3 so the Capability Gap is 2.
Data Visualization for Students’ Perception Toward Online and Offline Learning in Information Technology Education Program Sulidar Fitri; Toafik Muhammad; Cecep Riki; Sivaperumal Sampath
International Journal of Quantitative Research and Modeling Vol. 4 No. 3 (2023): International Journal of Quantitative Research and Modeling
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijqrm.v4i3.500

Abstract

The comments from student about online and offline learning can be analyzed to evaluate the learning process learning quality. This study focused on visualizing the data from students' perception comments especially one class in Information Technology Education Program between face-to-face learning and online learning. The learning process is observed in order to gain some insight about the difference number of words appearance in the word cloud. The comparative results of this research will be described through data visualization in word cloud using orange software. The results of this study indicate that the words appear in the comments of students who fill out the survey form display more words refer to their choices to take offline learning compared to online learning.
The Influence of Information Technology Based Audit Procedures and Audit Experience on Audit Quality Neni Maryani; Rendi Kusuma Natita; Ali Rahman Reza Zaputra
International Journal of Quantitative Research and Modeling Vol. 4 No. 4 (2023): International Journal of Quantitative Research and Modeling
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijqrm.v4i4.546

Abstract

The Ministry of Finance as one of the regulators in Indonesia has also issued regulation Number 186 /PMK.01/2021 concerning the Development and Supervision of Public Accountants which is effective on March 15 2022 (Janah et al., 2022). This regulation did not appear without reason. Several cases related to audited financial statements have occurred in recent years. Some of the financial reports that are cases include the financial reports of PT. Garuda Indonesia Tbk which was audited by the Public Accounting Firm Tanubrata Sutanto Fahmi Bambang and Partners which is also an international affiliated Public Accounting Firm, namely BDO International, where the financial reports of PT (Setiono et al., 2020).
The Effect of Accounting Information System Effectiveness, Intellectual Capital, Financial Distress, and Profitability on Financial Performance Adristi Ardelia Hanifah; Abdullah Rifqi Zahron; Maria
Journal of Accounting and Auditing Vol. 2 No. 3 (2026): April 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i3.155

Abstract

Purpose – This study aims to obtain empirical evidence on the Influence of Accounting Information System Effectiveness, Intellectual Capital, Financial Distress and Profitability on Financial Performance. Design/methodology/approach – This study uses a type of quantitative research. The sample in this study is 64 companies in the Health and Non-Primary Consumer Goods sectors listed on the Indonesia Stock Exchange in 2022-2024. The analysis technique used to test the hypothesis was panel data regression analysis using the Eviews 9 software. Findings – The results of the study show that the Effectiveness of the Accounting Information System has a positive effect on Financial Performance. Intellectual Capital has a positive effect on Financial Performance. And Financial Distress has a positive effect on Financial Performance. Then, the Effectiveness of Accounting Information Systems strengthens the influence of profitability on Financial Performance. Intellectual Capital strengthens the influence of profitability on Financial Performance. Financial Distress strengthens the influence of profitability on Financial Performance. Research limitations/implications – The first limitation of this research is the type of data used in this study, namely secondary data obtained from the annual report published by the company. However, the data listed is incomplete even though it is mandatory to upload financial statements every year. Furthermore, the content of the formula is confusing or incomplete, the number is not stated in the financial statements for the formula. Furthermore, this study has limitations on the sample from only 204 to 63 samples, while the rest is because the annual report data is incomplete and the company suffers losses. And finally, this study was conducted over a certain period of time, namely 2022-2024, which may not be for long-term analysis.   JEL : Q56, M14, and G34
Optimization of Science Techno Park Institut Pertanian Bogor Business Incubation Program Information Through Sainstek Podcast Azzahra Pramesti Ashari; Wahyu Budi Priatna
Communica : Journal of Communication Vol. 4 No. 2 (2026): April 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/communica.v4i2.1181

Abstract

This study aims to identify strategies for optimizing the dissemination of information on the Science Techno Park (STP) Institut Pertanian Bogor business incubation program through podcasts as an interactive digital communication medium aligned with technological developments. The research employed a descriptive qualitative method with data collected through interviews, observation, and documentation involving the STP IPB Website and Social Media Development Team. The findings indicate that the implementation of Regina Luttrell’s Circular Model of SoMe for Social Communication, particularly in the Share stage, has been applied in managing the “Sainstek Podcast.” The Circular Model of SoMe when a company distributes something; the company can simultaneously manage, interact with, and optimize its message. This study is novel because Sainstek Podcast is an innovation by STP IPB that used to disseminate information about business incubation program. However, the Optimize, Manage, and Engage stages have not been fully implemented, resulting in limited effectiveness in information dissemination. Overall, the podcast holds significant potential to expand audience reach, foster two-way communication, and enhance public understanding of STP IPB’s business incubation programs comprehensively because it flexibility of access, content personalization, broad audience reach, educational potential, and low production costs.
Juridical Review of Wiretapping Based on Law Number 1 of 2024 Amending Law Number 11 of 2008 on Electronic Information and Transactions Related to Criminal Acts at Bali Regional Police Dedy Parta Kusuma; Erikson Sihotang; Komang Edy Dharma Saputra
Journal Of Social Science (JoSS) Vol 4 No 1 (2025): JOSS: Journal of Social science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v4i1.413

Abstract

Wiretapping, the act of intercepting conversations, is often viewed as a violation of human rights, particularly within law enforcement contexts. This research investigates the stages involved in implementing wiretapping as a means to uncover criminal offenses, while also identifying the challenges faced by the Bali Police in this process. Employing a normative research method complemented by empirical analysis, the study gathers data from various primary and secondary legal sources. This research aims to determine the stages of wiretapping implementation in uncovering criminal offenses and identify the obstacles faced by Bali Police in the process. The study reveals that while legal frameworks governing wiretapping exist, their practical application remains hindered by these obstacles. The mastery of advanced technology is essential for effective wiretapping, yet many investigators lack adequate training and resources. Additionally, external constraints, such as outdated equipment or insufficient legal support, further complicate the implementation process. In conclusion, this research highlights the dual nature of wiretapping as both a valuable tool for law enforcement and a potential infringement on individual privacy rights. Addressing the identified challenges is crucial for enhancing the effectiveness of law enforcement while ensuring the protection of citizens' rights. By improving technological proficiency and overcoming external limitations, Bali Police can better utilize wiretapping in their efforts to combat crime while respecting the principles of privacy and human rights.
Design Of Information Flow For Handling Installation Issues Of Indihome At PT Telkom Akses Palu Resti Widyastuti Hi. Husen; Asngadi Asngadi; Saharuddin Kaseng; Kadek Agus Dwiwijaya
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.8885

Abstract

This study aims to redesign the information flow in handling installation-related obstacles for Indihome services at PT Telkom Akses Palu. Based on the obstacle data from October 2024 to February 2025, technical issues were the most dominant, followed by customer-related problems, while system-related issues were the least frequent. These findings indicate that most problems stem from suboptimal, fragmented, and non-integrated real-time information flow between departments. Using a descriptive qualitative method, this study analyzes the current system and identifies bottleneck points in the communication flow. The result is a proposed digital-based integrated information system design, emphasizing the role of the Helpdesk as a central coordinator. The system is expected to enhance the effectiveness, efficiency, and response speed in problem-solving and support digital transformation efforts within PT Telkom Akses Palu.
The Role Of Product Quality Implementation In The Success Of Operational Activities In Tenants Guarded By The Information Technology Business Incubator Maleo Techno Center Astrid Wahdini; Sulaeman Miru; Syamsuddin Syamsuddin; Kadek Agus Dwiwijaya
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.8891

Abstract

The implementation of product quality is important in the success of operational activities in tenants fostered by the information technology business incubator. This study aims to analyze the implementation of product quality in the success of operational activities in tenants fostered by the Maleo Techno Center Information Technology Business Incubator. This study was conducted on tenants fostered by the Maleo Techno Center Information Technology Business Incubator by applying a qualitative descriptive method through interviews by assessing eight dimensions of quality according to David A. Garvin. The results of this study indicate that the eight dimensions of quality, namely the dimensions of performance, features, reliability, suitability, durability, service capability, aesthetics, perceived quality have been implemented effectively, but the performance dimension is the most dominant dimension and has a direct influence on operational success. The implementation of product quality in the incubation program not only helps tenant business development, but also creates a sustainable impact.
How The Information Of Digital Bank Performance Affects The Firm Value Of Their Affiliated Parent Companies In Asia Ester Griselia; Dony Abdul Chalid
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.9040

Abstract

This study aims to examine whether the information of digital banks performance adds value or negatively impacts the value of their parent companies in Asia, and to determine whether this impact differs depending on the sector of the parent company. The population of this study consists of digital banks and their parent companies in Asia during the 2021–2023 period. Using purposive sampling, a sample of 19 digital banks and their parent companies was selected. The findings reveal that the information of digital banks performance negatively impacts the value of their parent companies. An increase in ROE in digital banks reduces Tobin’s Q and stock returns of the parent companies due to high perceived risks and the substantial investment required to support the growth of digital banks. High NPL and LDR negatively affect the firm value of the parent companies, reflecting investor concerns regarding risk management and the efficiency of digital banks. In addition, parent companies in the financial sector tend to experience a more positive impact on stock returns compared to those in the non-financial sector. Therefore, based on the research findings, parent companies should adopt a more cautious and strategic approach when investing in digital banks. While digital banks offer growth potential, their high initial operational costs, credit risk (NPL), and pressure on financial ratios such as LDR can negatively affect the value of their parent companies.
The Dynamics of Trust in Digital Era Cosmetics: Halal Labeling, Information Quality, and Endorser Credibility on Purchase Intention Laura, Yosefa
Goliterati Management Review Vol. 1 No. 1 (2026): Strategic Dynamics in Emerging Markets: Psychological Mechanisms in Consumer Be
Publisher : PT Literati Global Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66452/702783

Abstract

Purpose: This study investigates the intricate drivers of purchase intention in the competitive Indonesian cosmetics market, focusing on Scarlett Whitening products. We examine how halal labeling, perceived information quality, and endorser credibility influence purchase intention, with brand trust acting as a crucial mediating variable. Method/approach: Employing a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 115 Scarlett Whitening product users in Kefamenanu City, Indonesia, using purposive sampling. Cross-sectional survey design with self-administered questionnaires was utilized, and data analysis was conducted using SmartPLS 4.0 with 5,000 bootstrap resamples. Findings: Results reveal that halal labeling (β = 0.334, p < 0.001) and perceived information quality (β = 0.139, p < 0.05) significantly and positively influence purchase intention. Both variables also substantially enhance brand trust (halal labeling: β = 0.473, p < 0.001; information quality: β = 0.197, p < 0.05), which in turn powerfully predicts purchase intention (β = 0.707, p < 0.001). Brand trust significantly mediates the effects of both halal labeling (β_indirect = 0.334, p < 0.001) and information quality (β_indirect = 0.139, p = 0.006) on purchase intention. Conversely, endorser credibility showed no significant impact on either brand trust (β = 0.064, p = 0.052) or purchase intention (β = 0.042, p = 0.058). The model explains substantial variance in brand trust (R² = 0.52) and purchase intention (R² = 0.74). Limitations: Cross-sectional design limits causal inference; geographic specificity (Kefamenanu City) and single-brand focus (Scarlett Whitening) may limit generalizability. Future research should employ longitudinal designs, multi-city sampling, and examine multiple product categories and endorser types to establish temporal precedence and boundary conditions. Implications: Resources should be prioritized toward securing halal certifications and fostering positive online review ecosystems rather than over-investing in celebrity endorsements that may no longer yield significant returns in Muslim-majority emerging markets. Brands should reallocate marketing budgets from expensive celebrity contracts to trust-building initiatives. Contribution: This study demonstrates the primacy of intrinsic trust signals (halal certification and user-generated content) over celebrity marketing in Muslim-majority emerging markets, clarifying mediation mechanisms through which marketing signals operate and identifying boundary conditions for source credibility theory in digital-era consumer contexts.

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