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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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Analysis of Public Service Effectiveness in the Implementation of Mobile JKN Application in Deli Serdang Regency Dalimunthe, Nurhidayah; Adelia, Cyndi; Maulidia, Diva; Arihan, Reva Putri; Febrianti, Dina; 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.v1.103

Abstract

The development of information technology is driving the transformation of public services, including digital-based health services. The Social Security Administering Agency (BPJS Kesehatan) launched the Mobile JKN application as a means to facilitate independent access to National Health Insurance (JKN) services. This study aims to analyze the effectiveness of public services through the implementation of the Mobile JKN application in Deli Serdang Regency. This study uses a conceptual approach (conceptual paper) that aims to analyze the effectiveness of public services in the implementation of the Mobile JKN application in Deli Serdang Regency. Research data was obtained through a literature review that includes books, journals, policy reports, and scientific articles related to digital public services. This study integrates the concept of public service effectiveness according to the New Public Service Principles theory and the information system success model according to the DeLone and McLean theory in one conceptual framework. The results of the study indicate that the implementation of the Mobile JKN application has been assessed as effective in digital-based public services to improve efficiency, accountability and transparency of health services to the public.  
Digital Competence as a Moderating Variable in the Influence of Accounting Information Systems on Financial Reporting Quality Jhon, Hasinggaan; Atikasari, Dinda; Pahena, Jihan; Rangkuti, Asri Rama Gita; 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.v1.104

Abstract

This study aims to analyze the effect of digital competence on the quality of financial reports, with the accounting information system (AIS) serving as a mediating variable. The research adopts a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) with data obtained from 100 observations. The path coefficient analysis reveals that digital competence has a negative and insignificant direct effect on the quality of financial reports (-0.016). However, digital competence has a positive and significant effect on AIS (0.989), and AIS, in turn, has a positive and significant effect on the quality of financial reports (1.016). The indirect effect analysis indicates that AIS fully mediates the relationship between digital competence and the quality of financial reports, with an indirect effect value of 1.004. The R-square values for the quality of financial reports and AIS are 0.999 and 0.977, respectively, indicating that the model has very high predictive power. In conclusion, digital competence does not directly improve the quality of financial reports; however, its contribution is highly crucial through the strengthening and effective utilization of accounting information systems. The implications of this study highlight the importance of investing in the development of reliable AIS to transform digital competence into improvements in the quality of financial information.
Analysis of Fixed Asset Management by Indonesian Local Governments Apriliani, Lili; Rizqi, Rania; Grabriella, Stefany; Muharrammaini, Ulfa; 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.v1.105

Abstract

The management of fixed assets is a vital component of the governance of local government finances as it relates to the accountability and quality of local government financial reports. This study aims to analyse the management of fixed assets by local governments in Indonesia and the level of compliance with the Government Accounting Standards Statement (PSAP) 07 and the changes in regulation from Minister of Home Affairs Regulation Number 19 of 2016 to Minister of Home Affairs Regulation Number 7 of 2024. The research method used is a qualitative approach with literature review method by analysing scientific journals, research reports and relevant legislation. The results of the study indicate that, normatively, local governments have implemented PSAP 07 in recognition and presentation of fixed assets in the local government financial statements. However, the implementation of fixed asset management is suboptimal which is characterised by problems in asset identification, inconsistency of physical and administrative data, weak legal asset protection, limited information systems, and low competency of the managing human resources. The enactment of Permendagri Number 7 of 2024 brings increased demands for the integration of asset management systems, control, and optimisation of the use of regional assets, but in its initial implementation phase, it still requires adjustments to the institution and the strengthening of the capacity of local government officials. The research examines the systems employed by local governments in the management of public sector assets, the impact of human resources on the management of such assets, and the local governments' compliance with established regulations.
Digital and Data-Driven Optimization of Integrated Decision Processes to Improve Operational Efficiency and Sustainability in Multiproduct Retail Systems Aryza, Solly; Lubis, Zulkarnain
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.v1.107

Abstract

The increasing complexity of multiproduct retail systems, driven by fluctuating consumer demand, resource constraints, and sustainability requirements, necessitates advanced decision-making approaches that integrate operational efficiency with environmental considerations. This study proposes a digital and data-driven optimization framework for integrated decision processes in multiproduct retail systems to enhance operational performance while supporting sustainability objectives. By leveraging real-time data analytics, machine learning, and optimization techniques, the proposed framework integrates key retail decision areas, including inventory management, demand forecasting, pricing strategies, and resource allocation. The integration enables retailers to minimize operational inefficiencies, reduce energy consumption, and lower environmental impacts associated with logistics and inventory operations. The results demonstrate that data-driven integration of decision processes can significantly improve system responsiveness, reduce waste, and enhance overall efficiency while aligning retail operations with sustainability and low-carbon transition goals. This study highlights the potential of digital transformation and data-driven optimization as strategic enablers for sustainable retail systems and provides insights for practitioners and policymakers seeking to balance economic performance with environmental responsibility.
The Optimization of Instagram and TikTok Social Media to Help MSMEs Reach Generation Z Customers Silaban, Indra Marto; Sarif, Muhammad Irfan; Rambe, Rezkinah; Sitepu, Andri Ismail
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.v1.108

Abstract

Generation Z represents a strategic market segment for Micro, Small, and Medium Enterprises (MSMEs) due to their high digital engagement and purchasing potential. Instagram and TikTok have emerged as dominant social media platforms among Generation Z, emphasizing visual storytelling, short-form video, and interactive content. This study aims to analyze the optimization of Instagram and TikTok as digital marketing tools to help MSMEs effectively reach Generation Z customers. A qualitative descriptive approach was employed through systematic literature review and observational analysis of MSME social media practices. The findings indicate that content creativity, algorithm-oriented features utilization, posting consistency, and audience interaction significantly influence engagement rates and brand awareness among Generation Z users. Furthermore, authentic storytelling and trend-based content enhance purchase intention and customer trust. This research contributes by providing a structured digital marketing framework tailored for MSMEs targeting Generation Z through social media platforms. The results are expected to support MSME digital transformation and sustainable competitiveness in the digital economy
Siskeudes As A Village Governance Instrument: An Analysis Of Effectiveness And Implementation Challenges Hayati, Tri; Bangun, Raihatunnisa; Tampubolon, Jason Nicholas Bonar Parulian; Muchsin, Muhammad Arsyad Hawari; Marpaung, Glen Hasian; 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.v1.109

Abstract

The Village Financial System (Siskeudes) was developed by BPKP and the Ministry of Home Affairs as a digital instrument to enhance transparency, accountability, and effectiveness in village financial management. This study aims to analyze the effectiveness of Siskeudes in supporting village financial governance and to identify the challenges encountered during its implementation. The research employs a descriptive qualitative approach, with data collected through in-depth interviews, observations of Siskeudes usage processes, and document reviews, including the Village Budget (APBDes), accountability reports, and application-generated outputs. The research informants include the Village Head, Village Secretary, Finance Officer, Siskeudes operator, Village Consultative Body (BPD), and village facilitators in Suka Damai Village, Kuala Subdistrict, Langkat Regency. The findings indicate that Siskeudes is effective in improving administrative order, accelerating report preparation, minimizing potential irregularities, and strengthening public transparency and accountability. The application also facilitates audits through automatically structured and consistent transaction records. However, the effectiveness of implementation is hindered by limited human resource competencies, inadequate technological infrastructure, reliance on a single operator, suboptimal data synchronization, and updates to the system that are not always accompanied by improvements in village officials’ capacities. This study recommends strengthening human resource capacities, improving digital infrastructure, integrating data across institutions, and developing a system that is more adaptive to village needs. These findings affirm that Siskeudes is a strategic instrument for realizing modern and accountable village governance
Academic Information System Audit Using the COBIT 5 Framework Deliver, Service, and Support (DSS) Domain Ramadani, Zahira Naswa; Safana, Alya; Lestari, Bunga Citra; 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.v1.110

Abstract

The use of information technology in higher education is a strategic necessity to support the effectiveness and efficiency of academic processes. One form of its use is the Academic Information System (SIAKAD) as a means of managing academic data, administrative services, and providing information for students, lecturers, and management. However, the implementation of SIAKAD does not automatically guarantee that its management is in accordance with the principles of good information technology governance. Therefore, an evaluation through an information system audit is needed to assess performance, service quality, and system control. his study aims to audit the Academic Information System using the COBIT 5 framework with a focus on the Deliver, Service, and Support (DSS) domain. This domain was chosen because it is directly related to the delivery of information technology services, operational support, incident management, security, and service continuity. The research method used is mixed methods with a qualitative and quantitative approach, through observation, interviews, and the distribution of questionnaires compiled based on the COBIT 5 Process Assessment Model (PAM). The results of the study show that all processes in the DSS domain are at capability level 4 (Predictable Process). This indicates that IT service management has been running consistently and in a controlled manner. However, continuous improvement is still needed so that the process can reach the optimal capability level.
The Integration of Public Information Systems (PIS) in Fraud Prevention within Government Agencies Aisyah, Amanda Putri; Prihandiki, Alfan; Zahira, Zaskia; 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.v1.111

Abstract

The integration of Public Information Systems (PIS) plays a key role in enhancing transparency and preventing fraud within government agencies. This study analyzes the effect of PIS integration on fraud prevention by incorporating information quality and government accountability as mediating variables. The research employs a quantitative approach using PLS-SEM (SmartPLS). Data were collected from government employees who utilize PIS in administrative and financial management processes. The results indicate that PIS integration has a significant effect on information quality and government accountability. Both information quality and accountability are also shown to have a positive influence on fraud prevention. Meanwhile, the direct effect of PIS integration on fraud prevention is relatively moderate but becomes stronger through the mediating roles of these two variables. These findings emphasize that the effectiveness of PIS in preventing fraud is highly dependent on the accuracy of information and the accountability mechanisms generated by the system. This study implies that government agencies need to strengthen system integration, enhance interoperability, and ensure information reliability to sustainably reinforce fraud prevention efforts.
The Influence of Financial Literacy and Financial Technology on the Quality of Financial Statements Purwanti, Rizki; Agustin, Khairunnisa; Sari, Kartika; Fitriani, Novi; 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.v1.112

Abstract

    This study examines the impact of financial literacy (the ability to understand and manage financial concepts) and financial technology (the use of digital tools to record, manage, and report finances) on the quality of financial reports (relevance, consistency, accuracy, and timeliness). Using a quantitative approach through a questionnaire survey of accounting students, the analysis includes validity, reliability, classical assumptions, and multiple linear regression tests. Results: Financial literacy has a significant positive effect on report quality; financial technology is not partially significant; together, the two contribute 34.8%, with the remainder influenced by other factors. This study is expected to enrich accounting theory and provide practical guidance for improving reporting standards.  
The Role of Information Systems Audit in Preventing Data Processing Errors Namira, Pasya; Wibisono, Fayakhun; Arifin, Aisyah Nurhaliza; 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.v1.113

Abstract

Information systems are essential components in modern organizations, supporting operational activities, financial reporting, and strategic decision-making. However, weaknesses in system controls may lead to data processing errors that reduce data accuracy, reliability, and integrity. This study aims to comprehensively analyze the role of information systems audit in preventing data processing errors through the evaluation of internal controls, audit procedures, and information technology governance frameworks. This research employs a qualitative approach using a systematic literature review of international journals and conference proceedings published between 2015 and 2025. The results show that information systems audits play a critical preventive role by identifying risks at the input, processing, and output stages, as well as by strengthening internal control effectiveness. The implementation of continuous and risk-based information systems audits enhances data quality, minimizes processing errors, and supports effective IT governance. This study contributes theoretically and practically by presenting a structured audit framework that can be applied to improve data processing accuracy and organizational performance.  

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