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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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Financial Statement Analysis to Assess the Financial Performance of ohe Dki Jakarta Provincial Government Fiscal Years 2021–2024 Fauzia, Melia; Rizki, Mhd. Nanda; Surahman, Nabilah Putri; Arihan, Reva Putri; Khairunnisa; Laia, Tri Putrianis; 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.v1.124

Abstract

The purpose of this study is to measure the performance of the DKI Jakarta provincial government's financial reports and to improve the quality of regional financial management performance. The research method used is descriptive quantitative. The data collection technique used is documentation using data from 2021 to 2024. The results of the study show that the regional financial independence ratio is high, with an average of 226%, the regional financial dependency ratio is low at 30%, the fiscal decentralization ratio is very high at 67.48%, the PAD effectiveness ratio is quite effective at 94%, the PAD efficiency ratio is inefficient at 95.08%, the effectiveness of regional taxes is very effective at 102%, the efficiency ratio of regional taxes is inefficient at 42.83%, and the contribution ratio of BUMD is very good at 106%. Based on the results of the DKI Jakarta ratio measurement, its financial report performance is good, as can be seen from the high Regional Financial Independence Ratio, Low Regional Financial Dependence Ratio, and Very High Fiscal Decentralization Ratio. sufficiently effective PAD effectiveness, excellent BUMD contribution level, and very effective local tax effectiveness. However, improvements are needed in the efficiency ratio and local tax efficiency ratio.
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.
Follow-Up Results Of The Bpk Recommendations In Improving The Quality Of Financial Reports At The Main Office Of Harbormaster And Port Authority (Ksop) Belawan Ariesta, Gobel Gina; Dewi, Husnainy; Sangkot, Khadijah; Yusnita, Nasution; 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.v1.126

Abstract

The Main Office of Harbormaster and Port Authority (KSOP) Belawan is a significant contributor to state revenue, occupying a strategic position by generating Non-Tax State Revenue (PNBP) within the maritime sector. This study aims to analyze the extent to which the implementation of follow-ups on audit recommendations (TLRHP) from the Audit Board of the Republic of Indonesia (BPK) enhances the quality of financial reporting at the KSOP Main Office Belawan. This research employs a descriptive qualitative methodology with a case study approach. Data were collected through documentation of BPK’s Audit Result Reports (LHP) and follow-up monitoring reports for the 2022–2023 period, as well as in-depth interviews with relevant units. The findings reveal that the implementation of follow-ups at KSOP Main Office Belawan serves to strengthen the Internal Control System (SPI) and maintain compliance regarding PNBP deposits. When recommendations are effectively resolved, recurring findings are minimized, fixed asset data becomes more reliable, and revenue recording becomes more accurate, ultimately supporting the attainment of an Unqualified Opinion (WTP) at the Ministry of Transportation level. The primary obstacles identified include the complexity of port service tariff regulations and administrative barriers regarding land assets.
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.
Integrated Strategy For Information System Security Assessment Through The Implementation Of ISO 27001 Standards Sari, Kartika; Harnia, Afsha; Hidayah, Siti Nur; 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.v1.129

Abstract

Information security has become a critical organizational requirement in the era of digital transformation, as the increasing use of information systems exposes organizations to complex and evolving cyber threats. Information security can no longer be treated solely as a technical issue but must be managed through a structured management framework. This study aims to analyze and synthesize previous research related to the implementation of ISO/IEC 27001 as an international standard for Information Security Management Systems (ISMS). This research adopts a qualitative literature review approach by examining scientific articles, standards documents, and relevant publications related to ISO/IEC 27001, risk management, and information security governance. The analysis focuses on key themes, including risk-based security management, governance structures, continuous improvement using the Plan–Do–Check–Act (PDCA) cycle, and organizational readiness. The results indicate that ISO/IEC 27001 provides a comprehensive framework for strengthening information security governance, improving risk management practices, and enhancing organizational resilience against cyber threats. Furthermore, successful implementation is strongly influenced by leadership commitment, employee awareness, and continuous monitoring mechanisms. This study contributes by providing an integrated understanding of ISO/IEC 27001 implementation from prior studies and offers practical insights for organizations seeking to enhance their information security management practices.
Legal Analysis of Child Protection Against Illegal Child Trafficking Practices Hasibuan, Lidya Rahmadani; Nasution, Chairuni; Br. Sianturi, Laura Enggelina
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.v1.130

Abstract

The illegal practice of child trafficking is a serious crime that violates human rights and threatens the physical, psychological, and social development of children. Children, as a vulnerable group, often become victims of sexual exploitation, economic exploitation, illegal adoption, and other forms of organized crime. This study aims to analyze legal protection for children in the illegal practice of child trafficking and to assess the effectiveness of applicable legal regulations in preventing and addressing it. The research method used is normative legal research with a legislative, conceptual, and case-based approach, through a review of national laws and regulations, international legal instruments, and relevant legal doctrines and literature. The results of the study indicate that Indonesia has adequate legal instruments, such as the Child Protection Law and the Law on the Eradication of the Crime of Trafficking in Persons, which emphasize the state's obligation to protect children from all forms of exploitation. However, in practice, various obstacles remain, including weak law enforcement, lack of coordination between relevant institutions, and the suboptimal fulfillment of the rights of child victims, particularly in the aspects of recovery and rehabilitation. Therefore, strengthening legal implementation, increasing the role of law enforcement officials, and synergy between the government, the community, and child protection agencies are necessary to ensure effective legal protection for children from the illegal practice of child trafficking.
Development of Digital-Based Public Information Systems to Enhance Information Quality Salsabilah; Sihombing, Marlina Br; Tanjung, Muhammad Irvan; Alya, Anggi; 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.v1.132

Abstract

Digital technology transformation has shifted the paradigm of modern government governance. Public information systems are no longer merely administrative supplements but have become key instruments in achieving openness and accountability. According to Santoso (2025), 'the implementation of digitalization in government is key to increasing transparency and accountability in public governance'. Society now demands public information that is fast, easily accessible, accurate, and transparent; even the Head of BRMP-TROA emphasizes the importance of providing 'public information that is fast, easily accessible, accurate, and transparent'. However, in practice, many public institutions still face obstacles, such as fragmented and poorly integrated information, leading to inconsistent information delivery, delayed responses to public needs, and a lack of efficiency. Digitalization of the public sector is seen as the primary solution to these issues, as technology enables data integration and real-time information presentation with broader access. For example, the use of digital technology allows the government to 'provide greater access to important information for the community, increase participation in decision-making, and accelerate administrative processes'. This literature review synthesizes concepts and previous research regarding public information systems, information quality, and the digitalization of public services. The expected result is a conceptual understanding of how the development of digital-based public information systems can improve the quality of public information and strengthen the principles of transparency and public service effectiveness."
Optimization of Regional Development Planning Through the Integration of SIPD Data in Tebing Tinggi City Panjaitan, Lasmian; Harianja, Yohana Ewicha; Siregar, Hairani; Sembiring, Mutia; 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.v1.133

Abstract

Effective and efficient regional development planning is key to achieving sustainable development goals. In Tebing Tinggi City, the implementation of the Regional Government Information System (SIPD) is the main framework in the management of development data. However, the main challenge faced is the lack of optimal data integration between SIPD modules, which impacts data incompatibility, data duplication, and inaccurate planning decisions. This study aims to analyze and formulate a model for optimizing regional development planning through the integration of SIPD data in Tebing Tinggi City. The research method used is qualitative descriptive with data collection through journals/articles. The results of the study show that data integration is not optimal due to technical factors, lack of coordination between OPDs, and limited operator competencies. The proposed optimization model emphasizes three main pillars, namely Data Governance Alignment through the formation of an integrated data coordination team and the establishment of Standard Operating Procedures (SOPs) for data integration across OPDs, Data Quality Improvement and Standardization by implementing  single metadata and validating periodic data, and Strengthening HR Capacity through technical and functional training. Optimal data integration is expected to produce more consistent, accurate, and evidence-based planning documents (RKPD and Renja), thereby supporting better decision-making and more targeted budget allocation in Tebing Tinggi City.
E-Government Innovation Model in Improving the Quality of Public Administration Service in Deli Serdang Regency Sitompul, Bella Viona; Handayani, Sri; Sibuea, Jeff Denver; Exaudi; Hura, Rizen Chariswan Grace; 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.v1.134

Abstract

The development of information technology has encouraged local governments to undertake digital transformation in public service delivery. E-Government has emerged as an innovative strategy to improve the quality of public administrative services, ensuring they are effective, efficient, transparent, and accountable. This study is a conceptual research aimed at analyzing E-Government innovation models in enhancing the quality of public administrative services in Deli Serdang Regency. The research method employed is a literature study with a conceptual approach to E-Government theory, public service innovation, information system quality, and digital government policy. The results of the study indicate that the implementation of E-Government in Deli Serdang Regency contributes to the acceleration of administrative processes, improvement of bureaucratic work efficiency, and enhancement of service quality for the community. Nevertheless, E-Government implementation still faces challenges such as limited human resources, digital literacy, and system integration. Therefore, strengthening apparatus capacity and developing integrated systems are crucial factors in supporting the success of E-Government innovation in Deli Serdang Regency.
The Role of Professional Ethics of Auditors in Maintaining the Credibility of Financial Statements and Public Trust Daulay, Badriah; Muharrammaini, Ulfa; Azzahra, Fathonah; Sembiring, Egia Mintania Sri Rezeki; Damayanti, Asty Tyty; Sitompul, Gress; Darma, Dito Aditia
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.v1.138

Abstract

Professional ethics of auditors are the main foundation in maintaining the quality of audits and the credibility of financial statements. Financial statements used as the basis for economic decision- making require an objective, independent, and integrity audit process. This article aims to analyze the ethical role of the auditor profession in maintaining public confidence in financial statements. The methods used are literature studies on auditing textbooks, professional codes of ethics (KEPAP and IESBA), Professional Standards for Public Accountants (SPAP), as well as cases of auditor ethics violations in Indonesia and internationally. The results of the study show that integrity, independence, professional competence, and professional skepticism are the main ethical principles that have a significant effect on audit quality and the level of public trust. Strengthening ethical culture, regulatory supervision, and continuous professional education are important strategies in maintaining the credibility of the auditor profession.

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