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Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Published by CV. Raskha Media Group
ISSN : -     EISSN : 31232507     DOI : https://doi.org/10.64803/cessmuds
Core Subject : Religion, Science, Education, Engineering,
Religion Computer Science & IT Decision Sciences, Operations Research & Management Education Electrical & Electronics Engineering Engineering
The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies (CESSMUDS) with ISSN No. 3123-2507 (online) is one of the activities organized by Raskha Media Group Publisher. The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies (CESSMUDS) is held to encourage Lecturers, Students, and Researchers to publish in the National Scientific Forum, hoping that society can widely feel its benefits. The lecturers, students, and researchers will be published as Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies (CESSMUDS). The proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies (CESSMUDS) are published by CV. Raskha Media Group is a Publisher managed by an editorial team experienced in their respective fields. Raskha Media Group Publisher accordance with the data in the Registration form stored in the Business Entity Administration System based on Deed Number 196 dated October 10, 2023, made by Notary ALWINE ROSDIANA PAKPAHAN, SH, located in the City of Medan, along with supporting documents received on October 11, 2023, regarding the registration of CV RASKHA MEDIA GROUP, abbreviated as RKMG, situated in the City of Medan, has been received and registered in the Business Entity Administration System.
Arjuna Subject : Umum - Umum
Articles 113 Documents
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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 Role of the Audit Tools and Linked Archive System (ATLAS) in the Enhancement of Financial Statement Audit Efficiency Niswa, Khairun; Rahma, Alya; Ivana, Sarah Obadiah; Wardani, 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.v1.115

Abstract

The development of information technology has brought significant changes to auditing practices, one of which is the use of the Audit Tools and Linked Archive System (ATLAS) as electronic audit working papers. This study aims to analyze the role of ATLAS in improving the efficiency of the financial statement audit process. The research employs a qualitative approach, with data collection techniques consisting of interviews and documentation. The findings indicate that the implementation of ATLAS assists auditors in preparing audit working papers in a more systematic, integrated, and standardized manner in accordance with the stages of the audit process. The use of ATLAS also facilitates data entry, accelerates audit execution, and reduces the risk of errors commonly associated with manual methods. Therefore, ATLAS plays an important role in enhancing the efficiency and effectiveness of financial statement audits.
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.
Analysis of the Effect of Long-Term and Short-Term Debt on Company Asset Growth Sania, Flora; Wibisono, Fayakhun; Sagala, Mohammad Hafidz; Namira, Pasya; Aliyah, Nur
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.v1.117

Abstract

This study aims to analyze the effect of short-term debt and long-term debt on asset growth. Debt is an important form of external financing for companies to support their operational activities and asset expansion. Short-term debt is used to meet working capital needs, while long-term debt is used to finance long-term investments. This study uses a quantitative method with secondary data obtained from the financial reports of companies listed on the Indonesia Stock Exchange. This analysis was conducted using multiple linear regression to test the partial and simultaneous effects of variables on asset growth. The results show that short-term debt has a positive effect on asset growth because it can increase a company's working capital, while long-term debt affects the effectiveness of its use. A balanced financing structure of short-term and long-term debt is very important for optimal asset growth.
Analysis Of Financial Performance Based On Profitability Ratio, Liquidity Ratio, Solvency Ratio, And Market Value Ratio At PT Gudang Garam Tbk In 2020–2024 Ananda, Nelva; Amri, Rifki Hairul Amri; Hajar, Siti; Zalfa, Nadhira; Anwar, Khairul; Yusro, Laila; Nasution, Anggi Pratama
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.v1.118

Abstract

This study aims to analyze the financial performance of PT. Gudang Garam Tbk for the 2020-2024 period uses financial ratio analysis which includes profitability ratio, liquidity ratio, solvency ratio, and market value ratio. The research data is obtained from the company's annual financial statements published on the Indonesia Stock Exchange. The analysis method used is a quantitative descriptive analysis by calculating Current Ratio, Quick Ratio, Cash Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Return on Asset, Return on Equity, Net Profit Margin, Earning Per Share, Price Earning Ratio, and Price to Book Value in the financial performance report of PT. Gudang Garam Tbk which is listed on the Indonesia Stock Exchange (IDX) for the period of 2020 to 2024. The results of the ratio calculation from the financial statements will be interpreted to describe the company's profitability, liquidity, solvency, and market value. The results of the study show that the profitability ratio has decreased drastically with ROA decreasing from 10% (2020) to 1% (2024), ROE from 13% to 2%, and NPM from 6.6% to 0.9%, this states that the Company is in poor financial condition, with the risk of long-term financial difficulties if not addressed immediately. The Company's liquidity ratio fluctuates with the Current Ratio ranging from 183.2%-291.2%, which states that the Company has much larger current assets than current liabilities, specifically indicating very strong liquidity. The solvency ratio shows an improving capital structure in 2024 with a decrease in DAR to 27.1% and DER to 37.1%. The market value ratio shows a negative trend with EPS falling from 397.4% to 50.9%, PER increasing to 26.0%, and PBV decreasing to 0.4%, Where the company's financial health declined sharply, but its valuation in the stock market became expensive relative to its profits. This study concludes that PT. Gudang Garam Tbk faces serious challenges in maintaining profitability which may be caused by strict regulations in the tobacco industry, increasing cigarette excise, and changes in consumer behavior
Government Performance Analysis Through Health Services for Low Income Mindle Track Kartu Indonesia Sehat (KIS) in South Binjai District Harahap, Aisyah Winanda; Azriana, Alya; Tarigan, Asmaria Naomi; Liana, Devi; 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.v1.119

Abstract

Government performance in delivering public services has long been a central concern, particularly in the health sector, which directly affects people’s well-being. Within the framework of Program Jaminan Kesehatan Nasional (JKN), providing accessible and high-quality healthcare services for Kartu Indonesia Sehat (KIS) holders serves as an important indicator of the effectiveness of government social policies. This study aims to analyze government performance in providing healthcare services to low-income KIS beneficiaries in South Binjai District. A descriptive qualitative approach is employed to explore social realities in depth. Primary data are gathered through open-ended questionnaires distributed to low-income KIS users. The collected data are analyzed to yield empirical insights into community experiences, perceptions, and evaluations of the healthcare service quality they received.
The Influence of Service Quality of the Mobile JKN Application on the Satisfaction of BPJS Kesehatan Participants Sa’adah, Hidayana; 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.v1.120

Abstract

This study aims to analyze the effect of service quality and system quality on user satisfaction with the Mobile JKN application. The study employs a quantitative approach using primary data collected through questionnaires distributed to 100 Mobile JKN users. The sampling technique applied is purposive sampling. Data analysis is conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS. The results indicate that service quality has a positive and significant effect on user satisfaction. In addition, system quality also has a positive and significant effect on user satisfaction. However, system quality does not have a significant effect on service quality. These findings suggest that user satisfaction with the Mobile JKN application is influenced by both perceived service quality and system quality. Therefore, continuous improvement of service quality and system quality is necessary to enhance user satisfaction with the Mobile JKN application
Career Development of Generation Z Employees: The Role of Organizational Support, Performance, and Job Fit Insan, Muhammad Yalzamul; Batubara, Soulthan Saladin
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.v1.121

Abstract

This study aims to analyze the effects of organizational support, fairness in performance appraisal systems, and person–job fit on the career development of Generation Z employees working in the micro, small, and medium enterprise (MSME) sector in Indonesia. Using a quantitative approach and path analysis, the study examines differences in perceptions based on employment status and tests a theoretical model incorporating self-efficacy and career adaptability as mediating variables. The findings indicate that both organizational and individual factors play a crucial role in shaping career attitudes and employees’ organizational attachment. These results provide strategic implications for human resource management, particularly in fostering a supportive and fair work environment to encourage proactive and sustainable career development.
The Effect of SAP Implementation, The Clarity of The APBD And SPIP on LAKIP in North Sumatra Province Syakilla, Alya An Nais; Putri, Bela Amanda; Ramadhana, Tri; Wulandari, Windi; 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.v1.122

Abstract

The purpose of this study is to analyze the effect of the implementation of Government Accounting Standards (SAP) and the clarity of the Regional Revenue and Expenditure Budget (APBD) on the Government Internal Control System (SPIP) as a mediating variable. This study confirms that the implementation of SAP and the clarity of APBD together contribute to improving the quality of SPIP, and in the long term have a positive impact on the quality of LAKIP. Local governments that want to improve performance accountability must pay attention to the consistent application of SAP, prepare the APBD with measurable performance indicators, and strengthen the SPIP so that all processes can run with adequate internal supervision. Thus, the quality of LAKIP can continue to be improved as a form of transparency and public accountability. This study uses a quantitative approach with primary data obtained through a questionnaire using a 1–5 Likert scale. The research respondents consisted of local government officials involved in financial reporting, budget planning, internal supervision, and LAKIP preparation. Data processing was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the help of SmartPLS software.
Analysis of Health Financing Legal Regulations in the Digital Era: Reviewed from Challenges and Opportunities Chairul, Muhamamad; Risdawati, Irsyam
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.v1.123

Abstract

Health financing is an essential aspect of the global health system that affects the accessibility, sustainability, and efficiency of health services. The background of health financing is becoming an increasingly relevant topic in the context of a rapidly evolving global health system, especially with the advancement of digital technology. The digital era offers a variety of innovations that can improve the efficiency and accessibility of health financing, but also pose new challenges for legal regulation. Existing regulations have not fully accommodated the development of digital technology, thus affecting the effectiveness and integrity of the health financing system. This research aims to analyze the legal regulations governing health financing in the digital era and to explore the challenges and opportunities arising from digitalization. The method used in this study is a normative juridical approach, with an analysis of related laws and regulations and comparative study with policies in other countries. The results show that while digital technology offers an excellent opportunity to improve efficiency in health financing, there are various challenges, including misalignment between existing regulations and technological advancements, issues related to personal data protection, and oversight of digital payment systems. However, digitalization also offers an excellent opportunity to create rules that are more flexible and responsive to change, thereby maximizing the potential of technology in the health sector. In conclusion, this study recommends regulatory reforms that are more adaptive to digital developments to create a more efficient, secure, and inclusive health financing system.

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