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Evaluation of Information Security Readiness Level Using the Integration of KAMI Index 5.0 and ISO/IEC 27001:2022 Nasya Ananda Rozi; Agus Wijayanto; Wahyu Nur Alimyaningtias
Journal of Applied Informatics and Computing Vol. 10 No. 4 (2026): August 2026
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaic.v10i4.13451

Abstract

Information security is a strategic aspect that determines the continuity of organizational operations amid an increasing dependence on digital systems. PT. QAZ, as a regionally owned business entity providing clean water services, relies on information systems to support customer management, payment systems, and distribution network management, so evaluating the readiness of its information security is crucial. This study aims to measure the level of information security readiness of PT. QAZ through the integration of the KAMI Index 5.0 with ISO/IEC 27001:2022 control using a mixed methods approach. The results of the evaluation of the Electronic Systems Category obtained a score of 19 points with a high category, while the accumulation of the sixth score in the evaluation area reached 372 out of a maximum total of 918 points, with the achievement of the supplement category of 26%. In detail, the maturity level of each domain is: Level I+ Information Security Governance, Level II Risk Management, Level I Information Security Management Framework, Level I+ Information Asset Management, Level II Information Technology and Security, and Level I Personal Data Protection.
The Influence of Government Accounting Standards, Information Technology, and Internal Control Systems on the Quality of Financial Reporting with Human Resource Competence as a Moderating Variable : (A Study of Judicial Work Units in Central Java, Indonesia) Puttri Ayu Oktaviyani; Sri Nawatmi
Journal of Industrial Engineering & Management Research Vol. 7 No. 4 (2026): August 2026
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.7777/jiemar.v7i4.729

Abstract

In general, the purpose of this study is to examine and analyze the role of each variable in an agency's financial reporting. Specifically, this study aims to analyze how compliance with and understanding of SAP can ensure consistency and transparency in the presentation of financial reports. To assess the extent to which the use of technology and accounting information systems accelerates the preparation process and improves the accuracy of reporting data. To understand how SPI functions to prevent errors and fraud, resulting in more valid and reliable reporting. To analyze whether employee skill levels and understanding can strengthen or weaken the relationship between SAP, Information Technology, and SPI variables on financial reporting quality. A quantitative approach was employed using primary data collected through questionnaires distributed to employees involved in financial management across 75 Judicial Work Units. Purposive sampling was applied based on respondents’ direct involvement in financial management. A total of 150 questionnaires were collected; however, 10 observations identified as outliers were excluded, resulting in a final sample of 140 respondents. The data were analyzed through validity tests, reliability tests, classical assumption tests, and hypothesis testing using Moderated Regression Analysis (MRA) with IBM SPSS Statistics version 26. The findings indicate that Government Accounting Standards, Information Technology, and Internal Control Systems have positive effects on Financial Reporting Quality. Human Resource Competence does not moderate the effects of Government Accounting Standards or Information Technology. However, it negatively and significantly moderates the effect of Internal Control Systems on Financial Reporting Quality. This finding suggests that as human resource competence increases, the contribution of internal control systems to ensuring financial reporting quality becomes weaker; conversely, employees with lower competence rely more heavily on the effectiveness of formal internal controls. In general, research findings on this topic indicate that Government Accounting Standards (SAP), Information Technology (IT), and Internal Control Systems (ISC) have a positive and significant impact on the quality of financial reporting. Adequate human resource (HR) competency has been shown to strengthen this positive relationship. The following are detailed conclusions from various literature and empirical research regarding the implementation of accrual-based SAP significantly improving transparency and accountability, which directly impacts the reliability of financial reporting quality.Optimal IT utilization accelerates the data presentation process and minimizes human error, resulting in more accurate and timely financial reporting.A well-designed system safeguards agency assets and ensures regulatory compliance, which has a strong and positive correlation with improved reporting quality. Employee expertise, educational background, and understanding of accounting are crucial. Competent HR can bridge the gap between SAP regulations and IT operations, empirically demonstrating the ability to strengthen the influence of systems and regulations on the preparation of quality financial reporting.
THE INFLUENCE OF INFORMATION TECHNOLOGY USE ON DIGITAL PAYMENT USE WITH SOCIAL MEDIA COMMUNITY AS A MODERATING VARIABLE Maria Natalia Damayanti Maer
International Journal of Financial and Investment Studies (IJFIS) Vol 6 No 1 (2026): APRIL 2026
Publisher : Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijfis.6.1.11-19

Abstract

This study examines the influence of information technology use on digital payment use, with social media communities as a moderating variable. A quantitative approach was used with primary data collected from 202 Surabaya residents who had used mobile payments for shopping and participated in social media communities. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that information technology use has a positive relationship with digital payment use, although the effect is significant only at the 10% level. Social media communities have a stronger positive relationship with digital payment use. The interaction between information technology use and social media communities is also positive and significant at the 10% level, providing cautious support for the moderating effect. These findings suggest that the use of digital devices, internet access, service applications, and transaction information can support digital payment use, particularly when users also obtain information, recommendations, and assistance through social media communities. For businesses and service providers, technology development should therefore be supported by credible communication and community engagement. The study contributes to the discussion of digital payment use by showing that technological use and the social environment may work together in shaping user behavior.
AQUARA: Development of an AI-Assisted Integrated Web and Mobile Digital Platform for Fisheries Information Services and Aquaculture Business Analysis Nur Budi Nugraha; Rendi Rendi; Fauzan Ishlakhuddin
Journal of Applied Informatics and Computing Vol. 10 No. 4 (2026): August 2026
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaic.v10i4.13695

Abstract

Fish farmers in Indramayu Regency face difficulties in accessing fisheries information, evaluating aquaculture business feasibility, and communicating with the local fisheries authority because existing digital services are fragmented across multiple platforms. This study aims to develop AQUARA, an integrated web and mobile based platform that combines fisheries information, government services, aquaculture business analysis, discussion forums, a fish farmer directory, and AI assisted digital consultation. The platform was developed using a Research and Development (R&D) approach consisting of requirement analysis, system design, platform development, testing, and evaluation. System functionality was verified through Black Box Testing, non functional aspects were examined through performance, security, and compatibility testing, and usability was evaluated using the System Usability Scale (SUS). The testing results confirmed that all implemented features operated according to the specified requirements, the platform demonstrated acceptable response time, role based access control, and encrypted authentication, and it achieved a SUS score of 82.7 (Grade A), indicating excellent usability and high user acceptance. The integration of automated business feasibility analysis and the Dr. Fisho AI computer vision based preliminary fish disease detection feature within a single platform provides a practical solution for supporting the digital transformation of the aquaculture sector. The proposed platform improves information accessibility, supports business decision making, and strengthens collaboration among fish farmers and fisheries stakeholders.
NUSANTARA LESTARI: PETA DARI WARGA SEBAGAI PENJAGA LINGKUNGAN PERAN GENERASI MUDA DALAM PENGAWASAN TAMBANG ILEGAL MELALUI CITIZEN-BASED MAPPING BERBASIS GEOGRAPHIC INFORMATION SYSTEM Krendy La Abdillah; Halimah Nurjanah
Science and Applied Journal (SIAP) Vol. 3 No. 2 (2026): Science and Applied Journal (June)
Publisher : Penelitian dan Pengembangan Ilmu

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

Abstract

Pertambangan ilegal merupakan salah satu persoalan lingkungan paling kompleks di Indonesia karena bersifat tersembunyi, cepat berpindah, dan sulit dijangkau oleh sistem pengawasan formal yang cenderung top-down dan reaktif. Di sisi lain, masyarakat lokal sering kali telah mengetahui keberadaan aktivitas tambang ilegal lebih awal, namun pengetahuan tersebut jarang terdokumentasi secara sistematis dan spasial. Artikel ini bertujuan merumuskan gagasan konseptual platform Citizen-Based Mapping berbasis Geographic Information System (GIS) bernama Nusantara Lestari sebagai instrumen pengawasan tambang ilegal yang partisipatif. Metode yang digunakan adalah kajian literatur dan perancangan konseptual, dengan menganalisis kesenjangan antara sistem pengawasan formal dan pengetahuan spasial masyarakat. Hasil kajian menunjukkan bahwa platform ini dirancang melalui empat tahap terstruktur, yaitu pengumpulan data spasial partisipatif oleh warga, kurasi dan verifikasi data melalui overlay dengan RTRW dan peta kerawanan, klasifikasi dan visualisasi risiko dalam peta tematik, serta integrasi hasil ke dalam sistem pengambilan kebijakan pemerintah daerah. Platform dirancang sebagai middleware yang memanfaatkan infrastruktur GIS dan peta publik yang telah tersedia, sehingga sederhana, mudah diskalakan, dan realistis diterapkan di wilayah dengan keterbatasan sumber daya. Gagasan ini menegaskan peran strategis generasi muda sebagai produsen data, penghubung pengetahuan lokal dengan kebijakan publik, dan mitra pemerintah dalam mewujudkan tata kelola lingkungan yang partisipatif, preventif, dan berkelanjutan, sejalan dengan visi Indonesia Hebat 2035.
From standards to practice: Applying ISO/IEC 27005:2022 for information security risk management in regional water company Andi Hary Akbar; Heri Wijayanto; I Wayan Agus Arimbawa; Riza Prapascatama Agusdin; Andika Rifai; Athaya Rizqia Fitriani
OPSI Vol 19 No 1 (2026): OPSI - June 2026
Publisher : Jurusan Teknik Industri, Fakultas Teknologi Industri UPN "Veteran" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/opsi.v19i1.15917

Abstract

Regional water companies have increasingly adopted information technology to support their operations. However, the absence of formalized information security risk management procedures can lead to substantial operational disruptions and financial losses. Therefore, this study aims to conduct a systematic risk assessment of a regional water company based on its IT assets, utilizing the ISO/IEC 27005:2022 standard. Data collection through semi-structured interviews and questionnaires with the company's IT department identified 31 assets, which were subsequently used for risk mapping and assessment. The assessment identified a total of 265 risk scenarios, categorized into 10 High (3.77%), 68 Medium (25.66%), and 187 Low (70.57%) level risks. Following the evaluation where all risks were deemed unacceptable, risk modification was recommended as treatment for all risk scenarios. Based on the results of the risk assessment, control recommendations were developed according to ISO/IEC 27001:2022 to assist the company in managing and mitigating risks. The implementation of the two ISO standards aligns to comprehensively map risks and provide a structured mitigation plan. These results are expected to assist the company in establishing formal risk management procedures and maintain business process continuity and effectiveness.
Coretax Platform Quality And Corporate Taxpayer Satisfaction:: Interface, System, Information-Feature, Service-Security Effects, and Digital Literacy as A Boundary Condition Muhammad Mukhram; Wulan Ayuandiani
Vifada Management and Social Sciences Vol. 4 No. 2 (2026): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/xnckdt18

Abstract

Purpose: This study examines the effects of interface and usability quality, system reliability and accessibility, information and feature quality, and service and security assurance on corporate taxpayer satisfaction with Coretax as an integrated digital tax administration platform. It also examines digital literacy as a boundary condition in the relationship between interface quality and satisfaction. Research Method: A quantitative survey was conducted involving 50 corporate taxpayers who had used Coretax. Data were collected using 15 reflective indicators measured on a five-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results and Discussion: All four platform quality dimensions have positive and significant effects on taxpayer satisfaction. Information and feature quality is the strongest predictor, followed by service and security assurance, system reliability and accessibility, and interface and usability quality. Digital literacy also plays an important role in strengthening users’ ability to utilize interface quality effectively. Implications: Tax authorities should prioritize feature integration, system stability, service and security assurance, interface usability, and taxpayer digital capability to support sustainable digital tax administration. Originality: This study provides an integrated assessment of Coretax quality from the corporate taxpayer perspective and incorporates digital literacy as a theoretically relevant boundary condition in explaining taxpayer satisfaction.
The Influence of Organizational Culture, Job Satisfaction, and Information Asymmetry on the Tendency Toward Fraud at PT. Artha Gita Medan Muhammad Abyas Haqqi; T. Lyza Tahura Chairunnisa
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 3 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i3.1669

Abstract

This study aims to analyze the influence of organizational culture, job satisfaction, and information asymmetry on the tendency toward fraud. The population in this study consisted of 105 employees, and the sample was determined using a saturated sampling technique, in which all members of the population were included as research samples. The analytical method used in this study was multiple linear regression analysis. The results of the study indicate that organizational culture has a positive and significant effect on the tendency toward fraud. Job satisfaction also has a positive and significant effect on the tendency toward fraud. Likewise, information asymmetry has a positive and significant effect on the tendency toward fraud. Simultaneously, the findings show that organizational culture, job satisfaction, and information asymmetry significantly influence the tendency toward fraud at PT. Artha Gita Medan.
Correlation between access to health information and health literacy among adolescents in Aceh, Indonesia Chelsea Indriani; Dina Rasmita
TROPHICO Vol. 6 No. 1 (2026): TROPHICO: Tropical Public Health Journal
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/trophico.v6i1.25426

Abstract

The development of digital technology has brought about significant changes in how adolescents access health information; however, the main challenge remains their ability to evaluate and utilize information effectively. This study aims to examine the relationship between access to health information and levels of health literacy among adolescents in Aceh Tamiang. The study employs a descriptive correlational design with a quantitative approach, involving 88 students from SMA Negeri 4 Kejuruan Muda, selected via stratified random sampling. Data were collected via a health information access questionnaire and the Indonesian version of the Health Literacy Survey (Q16). Bivariate analysis using Spearman's Rho test revealed a very strong positive relationship between health information access and adolescents' health literacy levels (r = 0.802, p < 0.05). The majority of respondents had moderate access to information (60.2%), whilst health literacy levels were predominantly in the adequate category (43.2%); however, the majority of adolescents had inadequate literacy. This study indicates that good access to health information is a key factor in the development of health literacy in line with the European health literacy model. However, access to information without critical literacy skills risks increasing exposure to misinformation. These findings contribute to the development of comprehensive, context-specific health literacy interventions grounded in access to information and serve as a reference for the design of policies and health literacy education programs for adolescents in rural areas of Indonesia.
The Influence of Human Resource Quality, Information Technology Utilization, and Work Environment on Employee Performance at the Education Office of Mojokerto Regency Alfiyah Rahmadani; Moh. Heru Budi Santoso
Lead Journal of Economy and Administration Vol 3 No 4 (2025): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v3i4.307

Abstract

This study investigated the influence of human resource quality, the utilization of information technology, and the work environment on employee performance at the Education Office of Mojokerto Regency. A quantitative research design was employed, targeting the entire employee population through a saturated sampling technique, resulting in 83 respondents. Data were collected using structured questionnaires and analyzed through multiple linear regression. The findings revealed that human resource quality, information technology utilization, and the work environment collectively had a significant and positive affect on employee performance. Partially, human resource quality and information technology utilization showed a significant effect, while the work environment variable did not demonstrate a statistically significant impact on performance.

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