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Exploring the Role of Internal Control Effectiveness, Information Asymmetry, and Individual Morality in Accounting Fraud: Insights from the Public Sector Riky Sai Maruli
The Indonesian Accounting Review Vol. 16 No. 1 (2026): Volume 16 No 1 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i1.5606

Abstract

Accounting fraud remains a serious issue that can disrupt organizational governance and reduce financial transparency, particularly in the public sector. Based on the Fraud Triangle Theory, fraud is driven by pressure, opportunity, and rationalization, which are reflected in organizational conditions and individual behavior. This study examines the effects of internal control effectiveness, information asymmetry, and individual morality on the likelihood of accounting fraud. This research employs a quantitative approach with a causal-comparative design, using primary data collected through questionnaires distributed to 96 respondents working in finance, accounting, and budget management fields. The sample was selected using purposive sampling, and the data were analyzed using IBM SPSS Statistics. The results indicate that internal control effectiveness and information asymmetry significantly affect the probability of accounting fraud, while individual morality does not. Simultaneously, the three variables do not significantly affect the probability of fraud. These findings suggest that organizational factors, particularly the quality of internal control systems and the level of information transparency, play a more dominant role than individual moral factors in preventing fraud. The practical implication of this study is that decision-makers in the public sector should strengthen internal control systems and enhance information transparency as key strategies to minimize the risk of accounting fraud.
PERANCANGAN SISTEM INFORMASI CUTI PEGAWAI BNNP SUMATERA SELATAN METODE RAPID APPLICATION DEVELOPMENT (RAD): DESIGN EMPLOYEE LEAVE INFORMATION SYSTEM BNNP SOUTH SUMATRA USING RAPID APPLICATION DEVELOPMENT Almahira Kia; Catur Eri Gunawan
Jurnal Sistem Informasi dan Bisnis Cerdas Vol. 19 No. 2 (2026): Agustus 2026 (On Progress)
Publisher : Program Studi Sistem Informasi, Fakultas Ilmu Komputer, UPN "Veteran" Jawa Timur

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

Abstract

Kemajuan informasi teknologi mendorong transformasi pengelolaan administrasi di berbagai instansi pemerintah, termasuk dalam pengelolaan pegawai pegawai. Badan Narkotika Nasional Provinsi (BNNP) Sumatera Selatan merupakan salah satu instansi pemerintah yang proses administrasi cutinya masih dilaksanakan secara konvensional menggunakan formulir fisik. Berdasarkan hasil observasi, kondisi tersebut menimbulkan beberapa kendala, di antaranya pegawai belum dapat menyatukan sisa cuti secara mandiri, proses persetujuan masih bergantung pada kehadiran fisik pejabat yang berwenang sehingga belum dapat berjalan secara optimal, serta pengelolaan dan pelaporan data cuti belum terbatas dalam satu sistem yang terintegrasi. Penelitian ini bertujuan merancang sistem informasi pegawai berbasis website pada BNNP Sumatera Selatan menggunakan metode pengembangan sistem Rapid Application Development (RAD), yang dipilih karena tekanan pengembangan cepat dengan keterlibatan aktif pengguna melalui pendekatan prototyping. Hasil penelitian berupa rancangan sistem berbasis website yang mencakup fitur pengajuan cuti secara digital, alur persetujuan bertingkat yang melibatkan Ketua Divisi, Kabag Umum, dan Kepala Instansi, notifikasi otomatis status Pengajuan, pengelolaan riwayat cuti, serta pelaporan rekapitulasi dengan ekspor PDF dan Excel. Sistem yang dihasilkan mampu memberikan solusi atas kendala administrasi manual sehingga proses pengajuan, persetujuan, pencatatan, dan pelaporan cuti di lingkungan BNNP Sumatera Selatan dapat dilakukan secara lebih efektif, efisien, dan terstruktur.
Parental engagement and academic transparency through mobile information systems in vocational education W Wagino; Alfridho Leoparlin; Wawan Purwanto; M Giatman
JRTI (Jurnal Riset Tindakan Indonesia) Vol. 11 No. 1 (2026): JRTI (Jurnal Riset Tindakan Indonesia)
Publisher : IICET (Indonesian Institute for Counseling, Education and Therapy)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/30036952000

Abstract

The manual management of teacher journals, agendas, and student attendance in Indonesian vocational schools (SMK) often limits real-time information access for parents, resulting in one-way communication and limited academic transparency. This study aimed to develop and evaluate DIJAGA, a mobile-based academic information system integrating teacher journals, student attendance, and parental monitoring. The Research and Development (R&D) method using the ADDIE model was employed. The study involved one media expert, two content experts, 43 teachers, 124 parents, and attendance data from 180 students. Data were collected through expert validation, practicality and effectiveness questionnaires, and a one-group pretest-posttest attendance assessment. The results showed high validity, with mean Aiken's V values of 0.833 for media and 0.816 for content. DIJAGA was considered practical by 95% of teachers and 91% of parents, while the effectiveness score reached 80.41%. Student attendance increased from 87.22% to 92.05%, with a significant paired-samples t-test result, t(179) = 6.975, p < .05. The N-Gain score was 0.378 (moderate), and Cohen's d was 0.520 (moderate). These findings indicate that DIJAGA is a valid, practical, and potentially effective system for improving academic transparency, parental trust, communication, and student attendance. However, because the study used a one-group pretest-posttest design without a comparison group, the findings should be interpreted as exploratory evidence of feasibility rather than definitive causal evidence.
A Study on the Application of Signaling Effects in Strategic Human Resource Information Disclosure Fengzhen Xu
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 8 No. 2 (2026): July 2026
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v8i2.3523

Abstract

Strategic human resource information disclosure has emerged as an important mechanism through which firms communicate their human capital quality and management capabilities to external stakeholders. Drawing upon signaling theory, this study develops a theoretical framework to examine how signaling effects operate in the context of strategic human resource disclosure. The analysis identifies three distinct signaling mechanisms: signaling to capital markets regarding firm value, signaling to labor markets regarding employment conditions, and signaling to internal stakeholders regarding organizational commitment. The study further explores the conditions under which HR disclosure signals are credible, including signal costliness, observability, and imitation difficulty. Boundary conditions that moderate signaling effectiveness are examined, including firm characteristics, disclosure attributes, and stakeholder characteristics. The theoretical framework reveals that HR disclosure signals may have differential effects on multiple receiver groups, creating potential trade-offs for firms. The study contributes to the literature by providing a comprehensive theoretical account of signaling mechanisms in HR disclosure and offers implications for both research and practice.
A Decision-Making Framework for Academic Information System Maintenance Prioritization using AHP and Tiered Resource Allocation Hilyah Magdalena; Ade Septryanti
Indonesian Journal of Information Systems Vol. 9 No. 1 (2026): August 2026
Publisher : Program Studi Sistem Informasi Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/ijis.v9i1.14272

Abstract

University academic information systems face increasing digital demands, but maintenance strategies often lack systematic prioritization, leading to inefficient resource allocation and neglect of critical features. This study aims to develop a structured framework to prioritize maintenance of academic system features at ISB Atma Luhur, ensuring optimal resource distribution and system reliability. A quantitative study using the Analytic Hierarchy Process (AHP) was conducted in four phases: (1) inventorying 237 features across eight academic units and defining eight evaluation criteria through expert consultation; (2) applying AHP with 11 domain experts using Expert Choice software for criteria weighting and consistency validation (CR < 0.10); (3) calculating priority scores with PSₖ = Σ(wᵢ × sₖᵢ); and (4) designing a 24-month action plan with different resource allocations. The analysis identified two high-priority systems (BAAK: 9.14, SIAD: 8.12), three medium-priority systems (Finance: 6.85, Student Affairs: 6.79, Final Project: 6.23), and three low-priority systems (PMB: 5.18, Library: 4.12, General: 3.25). Preservation of Academic Values ​​is the most important criterion (weight: 0.258). The recommended allocation is 60% for high-priority systems, 30% for medium-priority systems, and 10% for low-priority systems. The AHP-based framework successfully achieved its objectives, providing a data-driven tool for maintenance management. Future studies should explore integration with predictive analytics to proactively improve system reliability
Integrating the NIST 800-30 Risk Management Framework with Penetration Testing: A Case Study of Web-Based Training Information Systems in a Cybersecurity Company Yohanes Dewantara Marpaung; Halim Budi Santoso; Erick Kurniawan; Gabriel Indra Widi Tamtama; Abdul Karim
Indonesian Journal of Information Systems Vol. 9 No. 1 (2026): August 2026
Publisher : Program Studi Sistem Informasi Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/ijis.v9i1.14877

Abstract

Web application security has become a paramount concern due to the escalating frequency of cyber threats targeting internet-based information systems. Web developers must prioritize risk management, with a particular emphasis on integrating risk identification within the information security management system. Companies specializing in information security management must exercise caution when deploying web-based applications, as information security is a critical issue that can substantially affect a company's reputation. However, previous research has frequently failed to address this issue comprehensively. Consequently, this study seeks to investigate the integration of a risk management framework with penetration testing. The amalgamation of penetration testing with NIST SP 800-30 is expected to provide a comprehensive risk assessment. The penetration testing was conducted using a grey-box testing methodology, guided by OWASP WSTG v4.2 and augmented by CVSS v3.1 for severity measurement. Subsequently, NIST SP 800-30 was employed as the risk management framework. The grey-box testing was performed on a recently deployed web-based training management system. As a result, four vulnerabilities were identified and verified through Proof of Concept: SQL Injection (High), Blind Stores XSS (Critical), Unrestricted file upload enabling remote code execution (Critical), and Brute Force Attack (High). A comprehensive risk identification and mitigation process was then conducted for these vulnerabilities. This study also provides improvement suggestions to aid in mitigating the identified vulnerabilities. This research introduces a novel approach by integrating penetration testing with risk management frameworks to enhance the effectiveness of risk management in web-based applications
THE INFLUENCE OF THE HOT-FIT MODEL ON INFORMATION SYSTEM IMPLEMENTATION IN THE LIVIN’ BY MANDIRI APPLICATION Vivit Marlia Sosalina; Irwansyah; Fadli
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 9 (2026): AUGUST
Publisher : RADJA PUBLIKA

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Abstract

This study aims to examine the influence of the HOT-Fit model on the implementation of information systems in the Livin' by Mandiri application. Different from previous studies that discussed the use of mobile banking in Indonesia, but with a different focus and scope. In this study, analyzing the influence of user satisfaction factors on the Livin' by Mandiri application, the HOT model is used because it has a holistic approach in distributing various factors that influence technology acceptance. This study uses a quantitative approach with a survey design. The population in this study includes all Bank Mandiri customers domiciled in Bengkulu City. Sample selection in this study was carried out using non-probability sampling, using the convenience sampling method, using the Hair et al. method, obtained a sample of 240 people. The data source for this study uses primary data with data collection techniques through the distribution of questionnaires at branch offices and through Google Form links. Data analysis was carried out using SmartPLS software. The results of the study indicate that the success of the implementation of the Livin' by Mandiri application is not only determined by technological aspects, but also by human, organizational, and technological factors, as described in the HOT-Fit model. Dimensions related to system usability and user satisfaction play the most important role in generating net benefits, while service and system quality need to be supported by a fit with user needs and experience to deliver optimal impact. This research supports the implementation of the HOT-Fit model in mobile banking implementation, while also providing recommendations for Bank Mandiri to optimize the development of digital services that focus on user needs.
Analysis of Information and Communication Technology (ICT) Learning Evaluation within the Context of the Kurikulum Merdeka (Independent Curriculum) Zulfani Sesmiarni; Roma Angelina; Misriyati; Yarozaktul Fauziah; Silvia Nova
Journal of Research and Investigation in Education Volume 4, No. 2, August 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/residu.v4i2.230

Abstract

This research aims to analyze the evaluation of Information and Communication Technology (ICT) learning for class VII students in the context of the Merdeka Curriculum at SMPN 3 Payakumbuh. The research method used was descriptive qualitative with class VII student participants. Data was collected through direct observation, especially during the Mid-Term Examination (UTS) on November 29, 2023. Evaluation results include students' average scores and grouping of scores into categories. Analysis shows that a number of students need increased enthusiasm for learning, with the highest percentage in the very high category. The research conclusions emphasize the need for additional guidance and the role of parents in improving student preparation before learning activities. Learning evaluation also highlights that the quality of learning still needs to be considered so that it is in line with the expectations of the Independent Curriculum. Therefore, collaboration between schools, teachers and parents needs to be improved to ensure optimal student preparation and learning outcomes, especially in the implementation of the Independent Curriculum.
Perancangan Sistem Informasi Manajemen Sampah Berbasis Geographic Information System (GIS) untuk Mendukung Smart City Clarrissya Earline Putri Ari Pranata; Angga Rizaldo Septiawan Santoso
Prosiding Seminar Nasional Teknologi Informasi dan Bisnis Prosiding Seminar Nasional Teknologi Informasi dan Bisnis (SENATIB) 2026
Publisher : Fakultas Ilmu Komputer Universitas Duta Bangsa Surakarta

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

Abstract

Meningkatnya volume sampah di Kota Surakarta menuntut pengelolaan persampahan yang lebih efektif dan terintegrasi. Proses pengelolaan yang masih dilakukan secara manual menyebabkan pencatatan data, pemantauan lokasi Tempat Penampungan Sementara (TPS), pelaporan masyarakat, serta pengambilan keputusan belum dapat dilakukan secara optimal. Penelitian ini bertujuan merancang Sistem Informasi Manajemen Sampah berbasis Geographic Information System (GIS) sebagai solusi konseptual untuk mendukung pengelolaan persampahan dalam mewujudkan Smart City di Kota Surakarta. Metode penelitian yang digunakan meliputi analisis kebutuhan sistem, identifikasi kebutuhan fungsional dan nonfungsional, perancangan use case, perancangan arsitektur sistem, serta perancangan antarmuka pengguna. Hasil penelitian berupa rancangan sistem yang mendukung pengelolaan data TPS, bank sampah, pelaporan kondisi sampah oleh masyarakat, verifikasi laporan oleh petugas, penyajian informasi spasial melalui peta GIS, serta penyusunan laporan statistik sebagai dasar pengambilan keputusan. Rancangan antarmuka juga telah disusun untuk menggambarkan interaksi pengguna dengan sistem sesuai dengan peran masing-masing. Penelitian ini menghasilkan sebuah rancangan sistem yang dapat dijadikan acuan dalam pengembangan aplikasi Sistem Informasi Manajemen Sampah berbasis GIS guna meningkatkan efektivitas pengelolaan persampahan di Kota Surakarta. Penelitian selanjutnya diharapkan dapat mengimplementasikan hasil perancangan sistem, kemudian melakukan pengujian dan validasi untuk memastikan sistem berfungsi sesuai dengan kebutuhan pengguna serta mengevaluasi kinerja dan manfaatnya secara menyeluruh
Cyber-Resilience-Based Integrated Early Warning and Earthquake Response Information System Model: A Simulative Evaluation of Centralized and Distributed Configurations to Support Non-Military National Defenses Mohammad Rayhan Syahman; Bambang Suharjo; H.A. Danang Rimbawa
Formosa Journal of Computer and Information Science Vol. 5 No. 2 (2026): August 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjcis.v5i2.17101

Abstract

This research designs and validates an integrated early warning and earthquake response information system model that places cyber-resilience as a built-in architectural property. The method used is Design Science Research with the model operationalized into an agent-based simulation on NetLogo, using a 2×2 factorial design (centralized vs. distributed configuration; earthquake vs. earthquake scenario accompanied by cyberattack) as many as 200 Monte Carlo replications per cell and latency calibration from real data of 39 BMKG earthquake events (average 165.3 seconds; SD 29 seconds). The results show that interoperability is fully maintained (100%) on all conditions. In dual interference, distributed configurations detected faster (MTTD 34 vs. 41 ticks), recovered faster (MTTR 110 vs. 140 ticks), maintained 100% common operating picture delivery success (vs. 74.21%), maintained higher integrity (71.53% vs. 54.11%), and limited blast radius to 66.67% (vs. 100%), with the controlled consequence of lower aggregate availability (77.08% vs. 90.47%).

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