Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies
type: channel
description: 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, with the hope that society will widely benefit from 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. The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies (CESSMUDS) covers the following fields of study: Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies.
publisher: CV Raskha Media Group
language: en
publication name: Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies
issn: 3123-2507
items: Islamic Balanced Scorecard Model for Measuring Sustainability Performance of Islamic Microfinance Institutions
items: Financial Performance Analysis of Hospitals in North Sumatra
items: The Comprehensive Study of Cultural Aspects in The Translation of Batak Folklore “Boru Saroding”
items: Design Of Document Information System And Monitoring Of Regional Financial Report Quality
items: Evaluation Of Village Administration Service Information System To Improve Public Transparency
items: Implementation Challenges of the Regional Government Information System (SIPD): Comparative Evidence from Three Indonesian Local Governments
items: The Role of Professional Ethics of Auditors in Maintaining the Credibility of Financial Statements and Public Trust
items: E-Government Innovation Model in Improving the Quality of Public Administration Service in Deli Serdang Regency
items: Optimization of Regional Development Planning Through the Integration of SIPD Data in Tebing Tinggi City
items: Development of Digital-Based Public Information Systems to Enhance Information Quality
items: Legal Analysis of Child Protection Against Illegal Child Trafficking Practices
items: Integrated Strategy For Information System Security Assessment Through The Implementation Of ISO 27001 Standards
items: The Effect of Local Government Information System (Sipd) Implementation on the Quality of Local Government Financial Reports
items: 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
items: Review of COBIT-Based Information System Audits in IT Governance
items: Financial Statement Analysis to Assess the Financial Performance of ohe Dki Jakarta Provincial Government Fiscal Years 2021–2024
items: Analysis of Health Financing Legal Regulations in the Digital Era: Reviewed from Challenges and Opportunities
items: Career Development of Generation Z Employees: The Role of Organizational Support, Performance, and Job Fit
items: The Effect of SAP Implementation, The Clarity of The APBD And SPIP on LAKIP in North Sumatra Province
items: The Influence of Service Quality of the Mobile JKN Application on the Satisfaction of BPJS Kesehatan Participants
items: Government Performance Analysis Through Health Services for Low Income Mindle Track Kartu Indonesia Sehat (KIS) in South Binjai District
items: Analysis Of Financial Performance Based On Profitability Ratio, Liquidity Ratio, Solvency Ratio, And Market Value Ratio At PT Gudang Garam Tbk In 2020–2024
items: Analysis of the Effect of Long-Term and Short-Term Debt on Company Asset Growth
items: The Effect of Audit Information Systems on Audit Quality Control
items: The Role of the Audit Tools and Linked Archive System (ATLAS) in the Enhancement of Financial Statement Audit Efficiency
items: Literature Review: Information System Audits as Instruments for Improving Governance and Service Quality in Public Organizations
items: The Role of Information Systems Audit in Preventing Data Processing Errors
items: The Influence of Financial Literacy and Financial Technology on the Quality of Financial Statements
items: The Integration of Public Information Systems (PIS) in Fraud Prevention within Government Agencies
items: Academic Information System Audit Using the COBIT 5 Framework Deliver, Service, and Support (DSS) Domain

Islamic Balanced Scorecard Model for Measuring Sustainability Performance of Islamic Microfinance Institutions
type: item
description: Keberlanjutan Lembaga Keuangan Mikro Syariah (LKMS) di Indonesia saat ini menghadapi tantangan kompleks, ditandai dengan tingginya rasio Biaya Operasional terhadap Pendapatan Operasional (BOPO) dan risiko pembiayaan bermasalah (Non-Performing Financing/NPF). Evaluasi kinerja konvensional berbasis Balanced Scorecard (BSC) standar cenderung bias kapitalistik karena menitikberatkan maksimalisasi profit dan mengabaikan misi sosial-keagamaan organisasi. Penelitian ini bertujuan untuk merekonstruksi, memvalidasi, dan menguji model Islamic Balanced Scorecard (I-BSC) sebagai instrumen holistik dalam mengukur kinerja keberlanjutan LKMS di Indonesia. Menggunakan desain metode campuran sekuensial eksploratori, penelitian ini menempatkan pendekatan kuantitatif sebagai arus utama. Data primer dikumpulkan melalui kuesioner berskala Likert 1–5 dari pengelola LKMS dan dianalisis menggunakan teknik Variance-Based Structural Equation Modeling (SEM-PLS) melalui perangkat lunak SmartPLS. Model akhir yang dibangun mengintegrasikan lima perspektif: Pembelajaran & Pertumbuhan, Proses Bisnis Internal, Nasabah & Kemitraan, Finansial Keberlanjutan, serta Maqashid Syariah & Keadilan Sosial sebagai tujuan akhir tertinggi (ultimate goal). Hasil evaluasi outer model menunjukkan metrik yang sangat superior dengan nilai Composite Reliability (CR) di atas 0,90 dan AVE melebihi 0,50. Uji struktural inner model membuktikan seluruh jalur hubungan sebab-akibat bernilai positif dan signifikan, di mana kinerja finansial memiliki pengaruh dominan terhadap perwujudan Maqashid Syariah (β = 0,634; t = 8,952$). Temuan ini menolak mitos pertentangan kepentingan (trade-off) antara misi komersial dan sosial, serta membuktikan bahwa keduanya bergerak selaras membentuk lingkaran kebajikan (virtuous cycle). Implikasi praktis penelitian ini memberikan instrumen evaluasi strategis bagi pengelola dan regulator untuk menjaga keberlanjutan institusi tanpa mereduksi nilai-nilai kesyariahan.
subject: Articles
  topic: section
subject: Islamic Microfinance Institutions (IMFI)
  topic: keywords
subject: Islamic Balanced Scorecard
  topic: keywords
subject: Maqashid Shariah, Sustainability
  topic: keywords
subject: SEM-PLS
  topic: keywords
creator: Ali Topan Lubis
rights: Copyright (c) 2025 Ali Topan Lubis (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 736
ending page: 746
doi: 10.64803/cessmuds.v1.151

Financial Performance Analysis of Hospitals in North Sumatra
type: item
description: This study aims to analyze the financial performance of hospitals in North Sumatra by examining key financial indicators, including liquidity, solvency, and profitability ratios. The research employs a quantitative, descriptive approach, using secondary financial data from hospital financial statements over a specific period. The analysis focuses on assessing the hospitals’ ability to manage resources efficiently, meet short-term and long-term obligations, and sustain operational performance. The results indicate that the overall financial performance of hospitals in North Sumatra is relatively stable, although variations exist among institutions. Liquidity ratios generally fall within acceptable levels, suggesting that hospitals can meet short-term liabilities. Solvency ratios indicate a moderate level of financial risk, while profitability ratios show that some hospitals still face challenges in generating optimal financial returns due to high operational costs and reliance on external funding. The study concludes that improving cost efficiency, strengthening financial management practices, and adopting performance-based management strategies are essential to enhance hospital financial sustainability. These findings provide valuable insights for hospital management and policymakers in developing strategies to improve financial performance and ensure the long-term viability of healthcare services in North Sumatra.
subject: Articles
  topic: section
subject: financial performance
  topic: keywords
subject: Hospital in North Sumatra
  topic: keywords
subject: analysis
  topic: keywords
creator: Adam Afiezan
creator: Iskandar Muda
creator: Keulana Erwin
creator: Muammar Khaddafi
rights: Copyright (c) 2025 Adam Afiezan, Iskandar Muda, Keulana Erwin, Muammar Khaddafi (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 733
ending page: 735
doi: 10.64803/cessmuds.v1.147

The Comprehensive Study of Cultural Aspects in The Translation of Batak Folklore “Boru Saroding”
type: item
description: Translation of folklore involves not only transferring language from one form to another but also conveying the cultural values embedded in the original narrative. One of the most culturally significant elements in traditional stories is kinship terminology. This study examines the translation of kinship terms in the Batak folklore Boru Saroding and explores how their cultural meanings are preserved or modified in the translation process. The research aims to identify the types of kinship terms appearing in the folklore and analyse the strategies used to translate them into English. This study uses a qualitative descriptive method with a cultural translation approach. The data consist of kinship terms found in the Batak folklore Boru Saroding and their English equivalents. The data were collected through document analysis and examined using frameworks of cultural equivalence and translation strategies. The findings show that Batak kinship terms represent complex social relationships that do not always have direct equivalents in English. As a result, translators employ several strategies, including borrowing, descriptive translation, and cultural substitution, in order to convey the intended meaning. Among these strategies, borrowing appears most frequently because many Batak kinship concepts reflect unique cultural and social structures. This study highlights the importance of maintaining kinship terminology to preserve the cultural authenticity of folklore translations. Therefore, translators must carefully balance readability for the target audience with accurate cultural representation when translating traditional narratives.
subject: Articles
  topic: section
subject: Batak culture
  topic: keywords
subject: Boru Saroding
  topic: keywords
subject: cultural translation
  topic: keywords
subject: folklore translation
  topic: keywords
subject: kinship terms
  topic: keywords
creator: Hotnida Irawaty Simanjuntak
creator: Syahron Lubis
creator: Eddy Setia
creator: Umar Mono
rights: Copyright (c) 2025 Hotnida Irawaty Simanjuntak, Syahron Lubis, Eddy Setia, Umar Mono (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 727
ending page: 732
doi: 10.64803/cessmuds.v1.144

Design Of Document Information System And Monitoring Of Regional Financial Report Quality
type: item
description: This study aims to design and analyze a document information and monitoring system that plays a role in improving the quality of regional financial reports. The document information system is designed to manage financial archives digitally for easy access, security, and integration, while the monitoring feature functions to monitor the report preparation process in real time to ensure timeliness and data accuracy. The method used is a conceptual-descriptive approach, namely by reviewing literature, government regulations, and previous research related to government information systems and public financial reporting. The results of the analysis show that the implementation of a document information and monitoring system can strengthen the relevance, reliability, comparability, and ease of understanding of financial reports, as stipulated in the Government Accounting Standards (SAP). This system also supports increased efficiency, transparency, and accountability of regional financial management through digital recording and automated audit trails. Thus, the development of this information system is expected to encourage the creation of more modern, effective, and accountable regional financial governance.
subject: Articles
  topic: section
subject: Document Information System
  topic: keywords
subject: Monitoring
  topic: keywords
subject: Regional Financial Reports
  topic: keywords
subject: Accountability
  topic: keywords
subject: Transparency
  topic: keywords
creator: Aulia Rizka Sofa
creator: Nasywa Putri
creator: Fathonah Azzahra
creator: Cilciva Ajeng Gita Faracty
creator: Irawan
rights: Copyright (c) 2025 Aulia Rizka Sofa, Nasywa Putri, Fathonah Azzahra, Cilciva Ajeng Gita Faracty, Irawan (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 722
ending page: 726
doi: 10.64803/cessmuds.v1.141

Evaluation Of Village Administration Service Information System To Improve Public Transparency
type: item
description: Abstract: This study aims to evaluate the effectiveness of the Village Administration Service Information System in enhancing public transparency within village governance. The research employs a qualitative descriptive approach, using literature review and document analysis to examine how information systems support transparency, accountability, and public access to administrative services. The analysis is grounded in information system evaluation models, public transparency theory, and e-government concepts. The results indicate that village administration information systems contribute positively to transparency by improving access to service information, accelerating administrative processes, and strengthening accountability mechanisms. However, several challenges remain, including limited human resource capacity, uneven technological infrastructure, and insufficient policy support. This study highlights the importance of integrating technological readiness, institutional commitment, and human resource development to maximize the role of information systems in fostering transparent village governance. The findings provide a conceptual foundation for future empirical research and policy development related to village digital governance and public transparency.
subject: Articles
  topic: section
subject: Village Information System
  topic: keywords
subject: Administrative Services
  topic: keywords
subject: Public Transparency
  topic: keywords
subject: E-Government
  topic: keywords
subject: Information System Evaluation
  topic: keywords
creator: Dian Siburian
creator: Irwanndri Zandroto
creator: Azun Frinaldi Meha
creator: Nur Aisyah
creator: Irawan
rights: Copyright (c) 2025 Dian Siburian, Irwanndri Zandroto, Azun Frinaldi Meha, Nur Aisyah, Irawan (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 716
ending page: 721
doi: 10.64803/cessmuds.v1.140

Implementation Challenges of the Regional Government Information System (SIPD): Comparative Evidence from Three Indonesian Local Governments
type: item
description: The implementation of the Regional Government Information System (SIPD) represents a strategic initiative by the Indonesian government to achieve effective, transparent, and accountable governance. However, SIPD implementation faces various challenges that hinder the achievement of these objectives. Objective: This study aims to analyze the challenges of SIPD implementation in three Indonesian local governments and identify factors influencing its successful implementation. Method: This research employs a comparative descriptive qualitative approach with case studies in Nganjuk Regency, Nias Regency, and Medan City. Data were collected through in-depth interviews with 29 informants, direct observation, and document review. Data analysis used the Miles and Huberman interactive model with Van Meter and Van Horn's policy implementation theory framework. Results: The study identified three main categories of challenges: (1) Technical challenges including system instability, incomplete features, and integration issues; (2) Human resource challenges encompassing capacity deficiencies, change resistance, and training limitations; (3) Policy coordination challenges involving weak central-local communication and unclear standardization. All three regions showed similar challenge patterns despite varying intensities. Conclusion: SIPD implementation requires a holistic approach integrating technical system improvements, human resource capacity building, and strengthened policy coordination. Implementation success depends on leadership commitment, infrastructure readiness, and sustained support from the central government.
subject: Articles
  topic: section
subject: Regional Government Information System (SIPD)
  topic: keywords
subject: Policy Implementation
  topic: keywords
subject: Regional Financial Management
  topic: keywords
subject: E-Government
  topic: keywords
subject: Government Digitalization
  topic: keywords
creator: Rinawati Tumanggor
creator: Minar Berutu
creator: Atikah Aripah Adipati
creator: Piantel
creator: Irawan
rights: Copyright (c) 2025 Rinawati Tumanggor, Minar Berutu, Atikah Aripah Adipati, Piantel, Irawan (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-28
publication date: 2025-12-28
starting page: 702
ending page: 715
doi: 10.64803/cessmuds.v1.139

The Role of Professional Ethics of Auditors in Maintaining the Credibility of Financial Statements and Public Trust
type: item
description: 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.
subject: Articles
  topic: section
subject: auditor professional ethics
  topic: keywords
subject: audit quality
  topic: keywords
subject: public trust
  topic: keywords
subject: financial statements
  topic: keywords
creator: Badriah Daulay
creator: Ulfa Muharrammaini
creator: Fathonah Azzahra
creator: Egia Mintania Sri Rezeki Sembiring
creator: Asty Tyty Damayanti
creator: Gress Sitompul
creator: Dito Aditia Darma
rights: Copyright (c) 2025 Badriah Daulay, Ulfa Muharrammaini, Fathonah Azzahra, Egia Mintania Sri Rezeki Sembiring, Asty Tyty Damayanti, Gress Sitompul, Dito Aditia Darma (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-27
publication date: 2025-11-27
starting page: 697
ending page: 701
doi: 10.64803/cessmuds.v1.138

E-Government Innovation Model in Improving the Quality of Public Administration Service in Deli Serdang Regency
type: item
description: 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.
subject: Articles
  topic: section
subject: E-Government
  topic: keywords
subject: Public Service Innovation
  topic: keywords
subject: Public Administration
  topic: keywords
subject: Service Quality
  topic: keywords
subject: Local Government
  topic: keywords
creator: Bella Viona Sitompul
creator: Sri Handayani
creator: Jeff Denver Sibuea
creator: Exaudi
creator: Rizen Chariswan Grace Hura
creator: Irawan
rights: Copyright (c) 2025 Bella Viona Sitompul, Sri Handayani, Jeff Denver Sibuea, Exaudi, Rizen Chariswan Grace Hura, Irawan (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-27
publication date: 2025-11-27
starting page: 692
ending page: 696
doi: 10.64803/cessmuds.v1.134

Optimization of Regional Development Planning Through the Integration of SIPD Data in Tebing Tinggi City
type: item
description: 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.
subject: Articles
  topic: section
subject: Optimization
  topic: keywords
subject: Regional Development Planning
  topic: keywords
subject: Data Integration
  topic: keywords
subject: SIPD
  topic: keywords
subject: Tebing Tinggi
  topic: keywords
creator: Lasmian Panjaitan
creator: Yohana Ewicha Harianja
creator: Hairani Siregar
creator: Mutia Sembiring
creator: Irawan
rights: Copyright (c) 2025 Lasmian Panjaitan, Yohana Ewicha Harianja, Hairani Siregar, Mutia Sembiring, Irawan (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-08
publication date: 2026-01-08
starting page: 684
ending page: 691
doi: 10.64803/cessmuds.v1.133

Development of Digital-Based Public Information Systems to Enhance Information Quality
type: item
description: 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."
subject: Articles
  topic: section
subject: Public Information Systems
  topic: keywords
subject: Digital Information Quality
  topic: keywords
subject: Public Services
  topic: keywords
creator: Salsabilah
creator: Marlina Br Sihombing
creator: Muhammad Irvan Tanjung
creator: Anggi Alya
creator: Irawan
rights: Copyright (c) 2025 Salsabilah, Marlina Br Sihombing, Muhammad Irvan Tanjung, Anggi Alya, Irawan (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-08
publication date: 2026-01-08
starting page: 679
ending page: 683
doi: 10.64803/cessmuds.v1.132

Legal Analysis of Child Protection Against Illegal Child Trafficking Practices
type: item
description: 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.
subject: Articles
  topic: section
subject: child protection
  topic: keywords
subject: child trafficking
  topic: keywords
subject: legal protection
  topic: keywords
subject: human trafficking crime
  topic: keywords
subject: children's rights
  topic: keywords
creator: Lidya Rahmadani Hasibuan
creator: Chairuni Nasution
creator: Laura Enggelina Br. Sianturi
rights: Copyright (c) 2025 Lidya Rahmadani Hasibuan, Chairuni Nasution, Laura Enggelina Br. Sianturi (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-27
publication date: 2025-11-27
starting page: 672
ending page: 678
doi: 10.64803/cessmuds.v1.130

Integrated Strategy For Information System Security Assessment Through The Implementation Of ISO 27001 Standards
type: item
description: 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.
subject: Articles
  topic: section
subject: information security
  topic: keywords
subject: ISO/IEC 27001
  topic: keywords
subject: information security management system
  topic: keywords
subject: risk management
  topic: keywords
subject: literature review
  topic: keywords
creator: Kartika Sari
creator: Afsha Harnia
creator: Siti Nur Hidayah
creator: Neng Sri wardhani
rights: Copyright (c) 2025 Kartika Sari, Afsha Harnia, Siti Nur Hidayah, Neng Sri wardhani (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-27
publication date: 2025-11-27
starting page: 668
ending page: 671
doi: 10.64803/cessmuds.v1.129

The Effect of Local Government Information System (Sipd) Implementation on the Quality of Local Government Financial Reports
type: item
description: 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.
subject: Articles
  topic: section
subject: SIPD
  topic: keywords
subject: Financial Reporting Quality (FRQ)
  topic: keywords
subject: Financial Accounting Standards Board (FASB)
  topic: keywords
creator: Lili Aprilliani
creator: Rania Rizqi
creator: Stefany Grabriella
creator: Ulfa Muharrammaini
creator: Irawan
rights: Copyright (c) 2025 Lili Aprilliani, Rania Rizqi, Stefany Grabriella, Ulfa Muharrammaini, Irawan (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-27
publication date: 2025-11-27
starting page: 656
ending page: 661
doi: 10.64803/cessmuds.v1.127

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
type: item
description: 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.
subject: Articles
  topic: section
subject: BPK
  topic: keywords
subject: Audit Follow-up
  topic: keywords
subject: Financial Report Quality
  topic: keywords
subject: Audit Opinion
  topic: keywords
subject: Accountability
  topic: keywords
creator: Gobel Gina Ariesta
creator: Husnainy Dewi
creator: Khadijah Sangkot
creator: Nasution Yusnita
creator: Irawan
rights: Copyright (c) 2025 Gobel Gina Ariesta, Husnainy Dewi, Khadijah Sangkot, Nasution Yusnita, Irawan (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-27
publication date: 2025-11-27
starting page: 662
ending page: 667
doi: 10.64803/cessmuds.v1.126

Review of COBIT-Based Information System Audits in IT Governance
type: item
description: 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.
subject: Articles
  topic: section
subject: Information System Audit
  topic: keywords
subject: COBIT
  topic: keywords
subject: IT Governance
  topic: keywords
creator: Olivia Deslovita br Ginting
creator: Samaria Simangunsong
creator: Siti Zahara
creator: Neng Sri Wardhani
rights: Copyright (c) 2025 Olivia Deslovita br Ginting, Samaria Simangunsong, Siti Zahara, Neng Sri Wardhani (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-27
publication date: 2025-11-27
starting page: 652
ending page: 655
doi: 10.64803/cessmuds.v1.125

Financial Statement Analysis to Assess the Financial Performance of ohe Dki Jakarta Provincial Government Fiscal Years 2021–2024
type: item
description: 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.
subject: Articles
  topic: section
subject: Financial statement analysis
  topic: keywords
subject: financial performance
  topic: keywords
subject: regional financial independence ratio
  topic: keywords
subject: regional dependency ratio
  topic: keywords
subject: fiscal decentralization ratio.
  topic: keywords
creator: Melia Fauzia
creator: Mhd. Nanda Rizki
creator: Nabilah Putri Surahman
creator: Reva Putri Arihan
creator: Khairunnisa
creator: Tri Putrianis Laia
creator: Anggi Pratama Nasution
rights: Copyright (c) 2025 Melia Fauzia, Mhd. Nanda Rizki, Nabilah Putri Surahman, Reva Putri Arihan, Khairunnisa, Tri Putrianis Laia, Anggi Pratama Nasution (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-27
publication date: 2025-11-27
starting page: 640
ending page: 651
doi: 10.64803/cessmuds.v1.124

Analysis of Health Financing Legal Regulations in the Digital Era: Reviewed from Challenges and Opportunities
type: item
description: 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.
subject: Articles
  topic: section
subject: Legal Regulation
  topic: keywords
subject: Health Financing
  topic: keywords
subject: Digital Era
  topic: keywords
creator: Muhamamad Chairul
creator: Irsyam Risdawati
rights: Copyright (c) 2025 Muhamamad Chairul, Irsyam Risdawati (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-10
publication date: 2025-12-10
starting page: 634
ending page: 639
doi: 10.64803/cessmuds.v1.123

Career Development of Generation Z Employees: The Role of Organizational Support, Performance, and Job Fit
type: item
description: 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.
subject: Articles
  topic: section
subject: Career Development
  topic: keywords
subject: Academic Information System
  topic: keywords
subject: Performance Appraisal Fairness
  topic: keywords
subject: Person–Job Fit
  topic: keywords
creator: Muhammad Yalzamul Insan
creator: Soulthan Saladin Batubara
rights: Copyright (c) 2025 Muhammad Yalzamul Insan, Soulthan Saladin Batubara2 Batubara (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-27
publication date: 2025-11-27
starting page: 629
ending page: 633
doi: 10.64803/cessmuds.v1.121

The Effect of SAP Implementation, The Clarity of The APBD And SPIP on LAKIP in North Sumatra Province
type: item
description: 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.
subject: Articles
  topic: section
subject: Implementasi SAP
  topic: keywords
subject: APBD
  topic: keywords
subject: SPIP
  topic: keywords
subject: LAKIP
  topic: keywords
subject: SmartPLS
  topic: keywords
creator: Alya An Nais Syakilla
creator: Bela Amanda Putri
creator: Tri Ramadhana
creator: Windi Wulandari
creator: Irawan
rights: Copyright (c) 2025 Alya An Nais Syakilla, Bela Amanda Putri, Tri Ramadhana, Windi Wulandari, Irawan (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-27
publication date: 2025-11-27
starting page: 621
ending page: 628
doi: 10.64803/cessmuds.v1.122

The Influence of Service Quality of the Mobile JKN Application on the Satisfaction of BPJS Kesehatan Participants
type: item
description: 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
subject: Articles
  topic: section
subject: service quality
  topic: keywords
subject: system quality
  topic: keywords
subject: Academic Information System
  topic: keywords
subject: Mobile JKN
  topic: keywords
creator: Hidayana Sa’adah
creator: Irawan
rights: Copyright (c) 2025 Hidayana Sa’adah, Irawan (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-27
publication date: 2025-11-27
starting page: 615
ending page: 620
doi: 10.64803/cessmuds.v1.120

Government Performance Analysis Through Health Services for Low Income Mindle Track Kartu Indonesia Sehat (KIS) in South Binjai District
type: item
description: 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.
subject: Articles
  topic: section
subject: Government Performance
  topic: keywords
subject: Health Services
  topic: keywords
subject: Indonesia Health Card
  topic: keywords
subject: Low-Income Communities
  topic: keywords
subject: South Binjai
  topic: keywords
creator: Aisyah Winanda Harahap
creator: Alya Azriana
creator: Asmaria Naomi Tarigan
creator: Devi Liana
creator: Irawan
rights: Copyright (c) 2025 Aisyah Winanda Harahap, Alya Azriana, Asmaria Naomi Tarigan, Devi Liana, Irawan (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-27
publication date: 2025-11-27
starting page: 611
ending page: 614
doi: 10.64803/cessmuds.v1.119

Analysis Of Financial Performance Based On Profitability Ratio, Liquidity Ratio, Solvency Ratio, And Market Value Ratio At PT Gudang Garam Tbk In 2020–2024
type: item
description: 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 st…
subject: Articles
  topic: section
subject: financial performance
  topic: keywords
subject: Accountability
  topic: keywords
subject: liquidity
  topic: keywords
subject: solvency
  topic: keywords
subject: market value
  topic: keywords
creator: Nelva Ananda
creator: Rifki Hairul Amri Amri
creator: Siti Hajar
creator: Nadhira Zalfa
creator: Khairul Anwar
creator: Laila Yusro
creator: Anggi Pratama Nasution
rights: Copyright (c) 2025 Nelva Ananda, Rifki Hairul Amri Amri, Siti Hajar, Nadhira Zalfa, Khairul Anwar, Laila Yusro, Anggi Pratama Nasution (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-27
publication date: 2025-11-27
starting page: 600
ending page: 610
doi: 10.64803/cessmuds.v1.118

Analysis of the Effect of Long-Term and Short-Term Debt on Company Asset Growth
type: item
description: 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.
subject: Articles
  topic: section
subject: Short-term debt
  topic: keywords
subject: long-term debt
  topic: keywords
subject: asset growth
  topic: keywords
subject: capital structure
  topic: keywords
creator: Flora Sania
creator: Fayakhun Wibisono
creator: Mohammad Hafidz Sagala
creator: Pasya Namira
creator: Nur Aliyah
rights: Copyright (c) 2025 Flora Sania, Fayakhun Wibisono, Mohammad Hafidz Sagala, Pasya Namira, Nur Aliyah (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-27
publication date: 2025-11-27
starting page: 596
ending page: 599
doi: 10.64803/cessmuds.v1.117

The Effect of Audit Information Systems on Audit Quality Control
type: item
description: 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.
subject: Articles
  topic: section
subject: Audit Information Systems
  topic: keywords
subject: Audit Quality Control
  topic: keywords
subject: Information Systems Audit
  topic: keywords
subject: Audit Findings
  topic: keywords
subject: Internal Audit
  topic: keywords
creator: Novi Fitriani
creator: Flora Sania
creator: Mohamad Hafidz Sagala
creator: Neng Sri Wardhani
rights: Copyright (c) 2025 Novi Fitriani, Flora Sania, Mohamad Hafidz Sagala, Neng Sri Wardhani (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-27
publication date: 2025-11-27
starting page: 591
ending page: 595
doi: 10.64803/cessmuds.v1.116

The Role of the Audit Tools and Linked Archive System (ATLAS) in the Enhancement of Financial Statement Audit Efficiency
type: item
description: 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.
subject: Articles
  topic: section
subject: ATLAS
  topic: keywords
subject: Electronic Audit Working Papers
  topic: keywords
subject: Audit Efficiency
  topic: keywords
subject: Financial Statement Audit
  topic: keywords
creator: Khairun Niswa
creator: Alya Rahma
creator: Sarah Obadiah Ivana
creator: Neng Sri Wardani
rights: Copyright (c) 2025 Khairun Niswa, Alya Rahma, Sarah Obadiah Ivana, Neng Sri Wardani (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-27
publication date: 2025-11-27
starting page: 587
ending page: 590
doi: 10.64803/cessmuds.v1.115

Literature Review: Information System Audits as Instruments for Improving Governance and Service Quality in Public Organizations
type: item
description: 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.
subject: Articles
  topic: section
subject: Information System Audit
  topic: keywords
subject: COBIT
  topic: keywords
subject: IT Governance
  topic: keywords
subject: Public Services
  topic: keywords
creator: Lita Hepika Ginting
creator: Dini Sapira br Sembiring
creator: Siti Khairunnisa
creator: Fadilah Nasution
creator: Neng Sri Wardhani
rights: Copyright (c) 2025 Lita Hepika Ginting, Dini Sapira br Sembiring, Siti Khairunnisa, Fadilah Nasution, Neng Sri Wardhani (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 584
ending page: 586
doi: 10.64803/cessmuds.v1.114

The Role of Information Systems Audit in Preventing Data Processing Errors
type: item
description: 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.
subject: Articles
  topic: section
subject: sinformation systems audit
  topic: keywords
subject: data processing errors
  topic: keywords
subject: internal control
  topic: keywords
subject: IT governance
  topic: keywords
creator: Pasya Namira
creator: Fayakhun Wibisono
creator: Aisyah Nurhaliza Arifin
creator: Neng Sri Wardhani
rights: Copyright (c) 2025 Pasya Namira, Fayakhun Wibisono, Aisyah Nurhaliza Arifin, Neng Sri Wardhani (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-27
publication date: 2025-11-27
starting page: 579
ending page: 583
doi: 10.64803/cessmuds.v1.113

The Influence of Financial Literacy and Financial Technology on the Quality of Financial Statements
type: item
description: 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.
subject: Articles
  topic: section
subject: financial literacy
  topic: keywords
subject: financial technology
  topic: keywords
subject: quality of financial statements
  topic: keywords
creator: Rizki Purwanti
creator: Khairunnisa Agustin
creator: Kartika Sari
creator: Novi Fitriani
creator: Irawan
rights: Copyright (c) 2025 Rizki Purwanti, Khairunnisa Agustin, Kartika Sari, Novi Fitriani, Irawan (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-27
publication date: 2025-11-27
starting page: 573
ending page: 578
doi: 10.64803/cessmuds.v1.112

The Integration of Public Information Systems (PIS) in Fraud Prevention within Government Agencies
type: item
description: 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.
subject: Articles
  topic: section
subject: SIP Integrity
  topic: keywords
subject: Information Quality
  topic: keywords
subject: Accountability
  topic: keywords
subject: Fraud Prevention
  topic: keywords
creator: Amanda Putri Aisyah
creator: Alfan Prihandiki
creator: Zaskia Zahira
creator: Irawan
rights: Copyright (c) 2025 Amanda Putri Aisyah, Alfan Prihandiki, Zaskia Zahira, Irawan (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-27
publication date: 2025-11-27
starting page: 564
ending page: 572
doi: 10.64803/cessmuds.v1.111

Academic Information System Audit Using the COBIT 5 Framework Deliver, Service, and Support (DSS) Domain
type: item
description: 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.
subject: Articles
  topic: section
subject: Information System Audit
  topic: keywords
subject: Academic Information System
  topic: keywords
subject: COBIT 5
  topic: keywords
subject: DSS Domain
  topic: keywords
subject: IT Governance
  topic: keywords
creator: Zahira Naswa Ramadani
creator: Alya Safana
creator: Bunga Citra Lestari
creator: Neng Sri Wardhani
rights: Copyright (c) 2025 Zahira Naswa Ramadani, Alya Safana, Bunga Citra Lestari, Neng Sri Wardhani (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-27
publication date: 2025-11-27
starting page: 560
ending page: 563
doi: 10.64803/cessmuds.v1.110