IT Audit

Recent advancements in digital technology have ushered in the emergence of Robotic Process Automation within the field of auditing. This technology enhances the efficiency and accuracy of auditing operations by automating repetitive and time-consuming tasks, thereby shifting the role of auditors from routine activities to more analytical and strategic functions. The aim of this study is to investigate the impacts of Robotic Process Automation on auditing. By examining scholarly resources from 2013 to 2025, including research articles and technological documentation, the findings of the research clearly indicate that RPA leads to significant improvements in operational efficiency, accuracy, and consistency in auditing processes through the automation of repetitive tasks. Furthermore, the results substantiate the notion that RPA acts as a key driver in shaping the future of auditing by enhancing productivity, reducing errors, and increasing compliance with regulations. This technology enables auditors to focus on strategic analyses rather than mundane tasks. However, challenges such as the complexity of integration with existing systems, workforce resistance, and security concerns have impacted its widespread adoption. It is anticipated that the integration of RPA with artificial intelligence and machine learning will enhance capabilities such as financial forecasting and intelligent decision-making.

This paper introduces the ICS IoT Cyber Resilience Maturity Model ICRM³ , a novel five-level framework designed to systematically enhance cybersecurity maturity in industrial control systems ICS) and Internet of Things IoT) environments. The model addresses the growing need for structured approaches to cyber resilience in critical infrastructure, particularly in emerging economies undergoing rapid digital transformation. Through a comprehensive analysis of existing frameworks and integration of contemporary cybersecurity practices, ICRM³ provides organizations with a progressive roadmap from initial awareness to optimized resilience. The framework was developed with specific consideration for Kuwait's National Cybersecurity Strategy under Vision 2035, demonstrating practical applicability in real-world contexts. Key contributions include the integration of AI-driven adaptive security measures, quantitative measurement approaches, and sector-specific guidance for critical infrastructure protection. Validation through the Kuwait context reveals the model's effectiveness in aligning organizational security maturity with national strategic objectives.

This study comprehensively examines the impact of the General Data Protection Regulation (GDPR) on information systems auditing to accurately analyze the key role of these regulations in ensuring compliance with standards and strengthening data security infrastructures. Given the extensive changes that GDPR will create in regulatory structures, this study analyzes its legal frameworks and their impact on the approach to information systems auditing and risk management. In this regard, first, the existing regulatory frameworks and the implementation structure of these regulations are examined, as well as how organizations comply with their requirements, existing challenges, and upcoming opportunities. Then, its effects on information systems auditing, data security, and risk management processes are analyzed. The research findings show that compliance with the requirements of the GDPR in audit processes not only leads to organizations’ alignment with the regulations but also improves the level of data governance and information security. The research also highlights the role of new audit technologies in optimizing regulatory processes and increasing the efficiency of data protection audits. By leveraging the analysis provided, organizations can develop better strategies to increase transparency, reduce regulatory risks, and improve accountability in complex data-driven environments.

Le cadre de cybersécurité du NIST (CSF) 2.0 fournit des conseils à l’industrie, aux agences gouvernementales et à d’autres organisations pour gérer les risques de cybersécurité. Il propose une taxonomie de résultats de haut niveau de cybersécurité qui peuvent être utilisés par toute organisation, quelle que soit sa taille, son secteur ou sa maturité, pour mieux comprendre, évaluer, hiérarchiser et communiquer ses efforts en matière de cybersécurité. Le CSF ne prescrit pas comment les résultats doivent être atteints. Il renvoie plutôt à des ressources en ligne qui fournissent des conseils supplémentaires sur les pratiques et les contrôles qui pourraient être utilisés pour atteindre ces résultats. Ce document décrit le CSF 2.0, ses composants et certaines des nombreuses façons dont il peut être utilisé.
Cette publication est disponible gratuitement sur : https://doi.org/10.6028/NIST.CSWP.29.fre

Le Cadre d'amélioration de la cybersécurité des infrastructures critiques (version 1.1) a été élaboré par l'Institut national des normes et de la technologie (NIST) avec une large participation des secteurs privé et public. Il propose une approche volontaire et fondée sur les risques pour la gestion des risques de cybersécurité. Ce Cadre est un ensemble de normes sectorielles et de bonnes pratiques visant à aider les organisations à gérer leurs risques de cybersécurité. Il est organisé en trois parties : le Cadre de base, les Niveaux de mise en œuvre et les Profils. Chacune de ces parties renforce le lien entre les moteurs opérationnels et les activités de cybersécurité. Le Cadre de base comprend cinq fonctions simultanées et continues : identifier, protéger, détecter, répondre et récupérer. Prises ensemble, ces fonctions offrent une vision stratégique globale du cycle de vie de la gestion des risques de cybersécurité d'une organisation. Le Cadre ne constitue pas une approche universelle pour la gestion des risques de cybersécurité des infrastructures critiques. Chaque organisation continuera de faire face à des risques spécifiques : menaces, vulnérabilités et tolérances aux risques différentes. Ils peuvent utiliser le cadre pour déterminer leur posture actuelle en matière de cybersécurité, leur état cible en matière de cybersécurité et un plan pour améliorer et maintenir cet état cible. Cette publication est disponible gratuitement sur : https://doi.org/10.6028/NIST.CSWP.04162018fr

Blockchain technology has very recently been involved in a wide range of extra-financial activities and is attracting a lot of interest in numerous sectors. The purpose of this paper is to discuss the implications of this technology for accounting, audit and control practices. Specifically, we will seek, in a prospective approach, to present this technology and to illustrate its innovative aspects, which will influence these activities in the years to come.

In today's world, with the increase in the occurrence of disruptions and risks in organizations, preventing their recurrence or dealing with them has become increasingly important. With the concept of business continuity management, which is an inseparable part of risk management, a solution can be identified and implemented to recover critical processes or prevent long stops and interruptions for organizations. This research aims to identify factors affecting the business continuity value in the pharmaceutical industry, examine the relationships between business continuity management factors and business continuity value, and provide operational solutions based on the BCM assessment framework, focusing on the most important pharmaceutical risks. Business continuity management factors and risks in the pharmaceutical industry were identified using Grounded Theory and Delphi methods. Experts were selected from 5 pharmaceutical companies using the snowball technique to distribute and complete the Delphi questionnaires. The identified factors were confirmed in two Delphi rounds, and the Kendall coefficient was used to reach a consensus among experts. The collected data were analyzed descriptively and inferentially, and the Friedman test was used to examine the ranking of business continuity management factors, and the Spearman test was used to examine the research hypotheses. The BCM assessment framework was also implemented in 5 companies, and its data was examined for all companies. The findings of the Spearman test showed that there is a positive relationship between business continuity management factors and BCV, and an inverse relationship between pharmaceutical risks and BCV. The findings of implementing the business continuity management framework in pharmaceutical companies showed that controlling and reviewing programs and procedures, business continuity planning, business continuity culture, risk management, and resource management are the most important factors in the success of BCM, and the most important pharmaceutical risks are supply chain risk, product quality risk, microbiology risks, and research and development risks. The implementation of the framework in pharmaceutical companies showed that companies with higher BCV values have greater ability to cope with risk and process continuity, and will suffer fewer losses.

Financial assets and other assets owned by an investor abroad make up foreign direct investment (FDI). African countries have made an effort to create policies that promote FDI inflows. African governments are making an effort, but FDI flows into the region are still declining. From $61 billion in 2015 to $ 59 billion in 2016, FDI to Africa decreased by 3%. The mining and oil exploration industries are the primary foreign direct investment i(FDI) magnets in Ghana. However, between 2018 and 2019, the inflows of FDI in the country have reduced from 3 million USD to i2.3 million USD. Furthermore, it is impossible to infer from theory the correlation between institutions and foreign direct investment. Poor institutions hinder foreign direct investment and may even operate as a tax, raising the cost of FDI. Owing to these problems, the study’s general objective was to examine the impact of business regulations, policies, and institutions on FDI inflows in the mining sector of Ghana but specifically focused on determining the effect of: i1) business environment on FDI inflows; i2) mining and development policies on FDI inflows; 3) institutions on FDI inflows; and 4) ieconomic igrowth ion iFDI iinflows. iThe istudy iwas iguided iby ithe iMarket iImperfection iTheory iand ithe iInternalization iTheory. iHowever, iquantitative iresearch imethods iwere iadopted ito icollate isecondary idata ifrom isecondary isources ion iFDI iand iareas iit iinvestigated. iA iregression ianalysis iwas iperformed iwith ithe iaid iof iStata iversion i13 ito iachieve iall ithe iobjectives. iThe imain ifindings iwere ithat ibusiness ienvironment ihas ia isignificant ipositive ieffect ion iFDI iinflows, imining iand idevelopment ipolicies ihave isignificant ipositive iand inegative impacts on FDI inflow. Institutions also have a significant impact on the flow of FDI in the mining segment of the economy, and economic growth has a positive link with FDI in the sector. The study concluded that business regulations, policies, and institutions undoubtedly have a significant impact on FDI inflows in the mining sector of Ghana. Among the recommendations made were that there should be a review of mining and development policies that have negative implications on FDI institutions.

Buku ini disusun untuk
memberikan pemahaman tentang pemanfaatan teknologi
informasi yakni aplikasi berbasis website untuk penjualan online
serta memberikan gambaran perancangan sistem informasi ECommerce hingga contoh mengimplementasikannya. Perlu
pembaca pahami penulis hanya memberikan gambaran
bagaimana merancang sistem informasi E-Commerce tanpa
disertai source code pemrograman dimana hal itu bisa disesuaikan
dengan keahlian pembaca untuk memilih bahasa
pemrogramannya yang saat ini begitu banyak.

This article explores the role of IT audits in strengthening cybersecurity for Bulk Electric Systems (BES). Focusing on compliance with NERC Critical Infrastructure Protection (CIP) standards, it highlights how IT audits enhance access management practices, mitigate risks, and safeguard sensitive data. Through actionable insights, such as improving access controls, permissions, and authentication methods, IT audits help organizations protect critical infrastructure from unauthorized access and evolving cyber threats.

The oil and gas industry, a cornerstone of critical infrastructure, faces an escalating threat landscape due to supply chain malware targeting Operational Technology (OT). These attacks exploit vulnerabilities introduced by third-party vendors and the convergence of legacy OT systems with modern IT networks, posing significant risks to industrial processes, national energy resilience, and environmental safety. This article examines the unique risks in OT systems, highlighting cascading operational, financial, and environmental consequences. Grounded in NERC CIP-013 standards, it proposes mitigation strategies such as supply chain mapping, sandbox testing, Zero Trust Architecture (ZTA), robust vendor audits, and cybersecurity-integrated project management practices. By analyzing high-impact scenarios and lessons learned, it provides actionable insights to empower stakeholders in safeguarding critical infrastructure.

Perusahaan perlu mengidentifikasi semua risiko bisnis yang dihadapi dan mengelola risiko tersebut pada tingkat yang dapat diterima. COSO merilis Enterprise Risk Management Integrated Framework (COSO ERM), adalah pendekatan yang memungkinkan perusahaan dan audit internal untuk mempertimbangkan dan menilai risikonya di semua tingkatan, baik itu di area individu seperti proyek pengembangan teknologi informasi (TI), atau risiko global terkait ekspansi internasional.

Manajemen Keuangan adalah sesuatu yang tidak dapat dipisahkan dari proses manajemen dalam suatu intansi, misalnya seperti di pedesaan, yang memiliki beberapa pendapatan pendapatan dalam hal pendapatan yang berbeda. Untuk memfasilitasi dalam hal mengelola pelaksanaan dana desa dengan baik kebutuhan sistem informasi. Dengan pengelolaan sistem informasi pelaksanaan dana desa ini, diharapkan dapat membantu proses pengelolaan dana desa dari membuat implementasi anggaran, merekam masuk atau keluar dana, hingga pembuatan laporan. Hasil penelitian menunjukkan bahwa perancangan sistem informasi manajemen pelaksanaan dana desa berdasarkan desain web yang responsif dapat membantu pemimpin desa dalam mengelola pelaksanaan dana desa di masing-masing daerah dan masyarakat dapat melihat informasi dana desa, sistem implementasi meliputi implementasi perangkat lunak, perangkat keras, antarmuka aplikasi yang dihasilkan. Tahap akhir dalam perancangan sistem adalah menguji aplikasi menggunakan metode White Box.

La croissance des entreprises s'accompagne de la complexité des opérations, et l'utilisation d'outils de décision basés sur la technologie prend une place prépondérante dans le monde des affaires d'aujourd'hui. Par conséquent, la profession d'audit s'adapte à ce changement avec l'intégration des systèmes d'intelligence artificielle pour rester en phase avec la transformation. L’objectif de notre étude est d’expliquer l’apport de l’intelligence artificielle dans l’audit financier. Pour cela, nous avons formulé la problématique suivante : « Comment l’intelligence artificielle peut impacter l’audit financier au futur ? ». Afin de répondre à ce
questionnement, nous nous sommes appuyés sur une approche
mixte : dans un premier temps, nous avons présenté les résultats des différentes études des auteurs et, dans un deuxième temps, nous avons utilisé comme complément un questionnaire diffusé auprès de 108 auditeurs, qui fait l’objet d’une comparaison entre trois hypothèses relevant du cadre théorique. Le traitement des données obtenues nous a permis de conclure d’une part que l’intelligence artificielle est un moyen qu’utilise l’auditeur pour faciliter les tâches, gagner en rapidité, en confiance ainsi qu’en plus de rigueur.

The objective of study are: 1) To describe the utilization of database management system, especially Microsoft Access in accounting automation Cycle of education as a part of information and communication technology. 2) To creation of database management system model by Microsoft Access as a part of information and communication technology in automation of education accounting system which can be accounted and also modified by the users’ accordance with their requirements. This research is R&D research with triangulation as a method of data collecting. Furthermore, the researcher developed the data to be a developing model. The results of those developing data were tested on a research site to get a response, suggestion and appraisal from despondences. After getting response, suggestion and appraisal from despondences, then the researcher did improvement. The model which has been improved further tested again to despondences to get their appraisal if it compares with the previous re...

Background and objective Distribution of relief items is one of the special and important functions in response to natural disasters. The occurrence of significant deviations in distribution operations can increase the level of financial costs and loss of lives. This study aims to identify and assess the risks of failure in relief items distribution in the Iranian Red Crescent Society (IRCS). Method We used the failure modes and effects analysis (FMEA) to identify and assess the risks. The distribution operation was divided into three main processes of crisis assessment, accident analysis and decision-making by the command system and distribution of relief items and the activities related to each process were specified. In addition to the process of identifying and assessing risks, various interviews were conducted with the rescue and relief experts of the IRCS regarding the issues and problems of the distribution of relief items. A list of the most important challenges in the process of distributing relief items was thus prepared. Results For three processes, we identified 104 potential failures. After the implementation of the risk assessment phase, 20% of the identified risks were considered unacceptable. The consequences of about 80% of the risks were time delay, disruption in the distribution process and reworking of activities. Most of the proposed recommendations by experts were related to designing information systems for distribution operations with 25 iterations, highlighting the importance of mechanizing processes related to distribution operations and using new technologies. Conclusion Due to the high level of identified risks, it can be concluded that the current control mechanisms in the IRCS are not effective and need serious revision. Designing information systems for managing distribution operations, preparing documents required for distribution operations, using new technologies such as rescue drones and tracking systems and assigning separate teams to distribute relief items are the most important recommendations proposed to control and reduce identified risks.

This study seeks to investigate the variables that affect small and medium enterprises (SMEs) adoption of the usage of artificial intelligence (AI) and audit quality analysis from the perspectives of external auditors and accountants in the Kingdom of Saudi Arabia (KSA). Additionally, it seeks to determine whether external auditors and accountants in Saudi SMEs have different perspectives on AI adoption and how it affects audit quality. Data were gathered via an internet questionnaire from eighty accountants and forty audit companies in Saudi SMEs to accomplish these research goals. The study's findings indicate that accountants and external auditors in the KSA believe that utilizing AI improves the quality of audits. Also, it was discovered that there is no statistically significant difference in how accountants and auditors evaluate 'AI's contribution to audit quality.

Proses pelayanan kegiatan administrasi pembayaran rekening air seperti pencatatan pembayaran, pemberian bukti pembayaran dan pencarian data pembayaran di Umbul Toya Rasa masih menggunakan sistem manual.Sehingga diperlukan system informasi yang dapat membantu Umbul Toya Rasa dalam melakukan administrasi tagihan dan pembayaran air yang lebih efektif dan efisien.Penelitian ini bertujuan untuk membangun suatu aplikasisistem informasi tagihan dan pembayaran pada perusahaan air Umbul Toya Rasa di Sleman berbasis web. Aplikasi sistem sistem informasi tagihan dan pembayaran air ini dibangun dengan bahasa pemrograman PHP dan Database MySQL.Metode pengumpulan data dengan menggunakan metode observasi,interview, dan kepustakaan. Tahap pengembangan aplikasi meliputi analisis, perancangan sistem, implementasi, dan pengujian. Aplikasi sistem informasi tagihan dan pembayaran air yang dibuat dapat digunakan untuk membantu perusahaan dalam melakukan administrasi tagihan dan pembayaran air yang lebih ...

Gudang merupkan bagian penting dalam sebuah perusahaan. Warman (2004) mendefinisikan gudang sebagai ruang untuk menyimpan barang, sedangkan pergudangan adalah suatu aktifitas menyimpan barang. Gudang dan pergudangan merupakan dua hal yang dapat mempengaruhi pendapatan perusahaan. Sebagai contoh, pergudangan yang tidak baik dapat menyebabkan adanya barang yang kadaluarsa, adanya barang yang hilang dan lain sebagainya.

In today's dynamic business environment, the convergence of IT audit with risk management, governance, and cybersecurity is paramount. This paper explores the concept of IT Audit as a Service (ITaaS), emphasizing its strategic importance in addressing proactive measures to mitigate risks and enhance decision-making processes. By recognizing cyber risk as an intrinsic business risk, ITaaS provides a comprehensive approach to maintaining organizational resilience. Through continuous control assessments and effectiveness measurements, ITaaS supports organizations in strengthening their governance frameworks and ensuring robust cybersecurity postures. Traditionally, Internal Audit (IA) has acted as the third line of defense, providing independent and objective assurance. However, ITaaS can go beyond this role by offering a fresh eyes perspective, enabling more dynamic and forward-looking insights. This study underscores the pivotal role of ITaaS in fostering a proactive, resilient, and well-governed enterprise landscape.

Perkembangan sistem informasi sampai saat ini telah mendukung proses bisnis perusahaan, seperti penggunaan sistem informasi piutang dan penerimaan kas pada PT. Sadhana Ekapraya Amitra. Untuk itu diperlukan suatu evaluasi atas aplikasi sistem informasi yang dimiliki PT.Sadhana untuk memastikan bahwa aplikasi telah memberi kemudahan bagi perusahaan. Selama ini implementasi aplikasi telah berjalan selama 5 tahun untuk mendukung prosedur piutang dan penerimaan kas. Diharapkan dengan dilakukannya Audit Sistem Informasi ini, sistem piutang dan penerimaan kas di PT. Sadhana Ekapraya Amitra akan menjadi lebih baik.Data didapat dari hasil kuesioner wawancara dan observasi secara langsung dengan pihak perusahaan, testing secara tidak langsung pada aplikasi dan analisa untuk mengetahui kelemahan / resiko potensial pada sistem berjalan. Setelah itu dibuat rekomendasi atas kelemahan tersebut. Setelah melakukan audit pada sistem berjalan diharapkan bisa menjadi masukkan bagi perusahaan dan sistem piutang dan penerimaan kas di PT. Sadhana Ekapraya Amitra berjalan lebih baik lagi.

Sebagai kota otonom, Cimahi tentunya terdapat perangkat pemerintah kota yang salah satu di dalamnya terdapat dinas Badan Pengelola Keuangan dan Aset Daerah (BPKAD). Dalam melaksanakan tugasnya BPKAD memerlukan beberapa informasi yang dapat menunjang pada pengambilan keputusan, seperti halnya informasi yang mengacu pada laporan pengajuan anggaran tiap Satuan Perangkat Kerja Daerah (SKPD) serta laporan program, urusan dan kegiatan tiap SKPD guna menentukan pencairan anggaran sumber dana yang diajukan layak atau tidaknya anggaran tersebut dilakukan pencairan oleh BPKAD. Namun banyaknya anggaran kegiatan tiap SKPD menyebabkan tidak teralokasikan dengan baik sumber dana yang turun dari provinsi atau pusat. Tujuan dari penelitian ini yaitu membuat sebuah sistem yang dapat mengalokasikan sumber dana yang turun untuk kegiatan yang dianggarkan oleh sumber dana provinsi atau pusat, serta sistem yang dapat memberikan pemberitahuan kepada tiap SKPD bahwa ada atau tidaknya dana yang diajukannya. Metode yang digunakan dalam penelitian ini adalah metode Metode yang digunakan dalam penelitian ini adalah metode Waterfall, dikarenakan metode yang digunakan metode yang sangat restruktur, prosesnya yang mengalir memudahkan memecah sebuah tahap-tahap penelitian menjadi potonganpotongan kecil berdasarkan aktivitas.

With the growing role of information technology (IT), many organizations struggle with IT-related risks. Both IT managers and IT auditors are involved in assessing, monitoring, and reporting IT risks, but this does not necessarily mean that they share the same views. In this study, we draw upon the actor-observer asymmetry perspective to understand differences in IT managers' vs. IT auditors' perceptions of risks. Through a quasi-experiment with 76 employees of a financial institution, we found that IT managers and IT auditors showed the expected actorobserver differences. Implications for both research and practice are discussed.

Online love fraud is a cybercrime. Victims typically lose around 500 billion rupiahs every year in Indonesia. The research related to the experiences of victims of love scammers is limited, and the authorities often ignore victims who report. This study aimed to explore the experiences of Indonesian women as a victim. The study is qualitative with a phenomenological design utilizing purposive sampling. Twelve victims of online love fraud participated in the study. Data was collected through semi-structured interviews via video chat. Data processing was carried out by verbatim transcription of the video chats. The resulting texts were then rigorously read and re-read, coded, and grouped according to emerging themes. The victims described the experiences of sending large sums of money and naked photos to the perpetrators. The themes reflect the psychosocial impact of love fraud on women: shock, sadness, anger, low self-esteem, anxiety, depression, and suicidal thoughts. Online love fraud impacts the psychosocial functioning of victims. Victims feel a double burden in losing money and self-respect. These findings highlight the importance of policy, mental health practice, and research. Conclusions suggest psychosocial intervention is vital for the survivor.

Cyber-space is a platform where you can process, receive and send information. It includes phone set, computer system, network, information stored on the network, network devices, all this constitute what is being called Cyber space. This cyber space is not secure, and the process to make it secure is known as Cyber Security. Cyber-crime refers to the series of organized crime attacking both cyber space and cyber security. The Internet is one of the fastest-growing areas of technical infrastructure development. Google, Wikipedia and Bing to mention a few, give detailed answers to millions of questions every day. Cyberspace is a world that contains just about anything one is searching for. With the advent of these advancements in information accessibility and the advantages and applications of the internet comes an exponentially growing disadvantage-Cyber Crime. Cyber security has risen to become a national concern as threats concerning it now need to be taken more seriously. This paper attempts to provide an overview of Cybercrime and Cyber-security. It defines the concept of cybercrime, identify reasons for cybercrime and its eradication. It looks at those involved and the reasons for their involvement. Methods of stepping up cyber security and the recommendations that would help in checking the increasing rate of cyber-crimes were highlighted. The paper also attempts to name some bottleneck of cybercrime and present practical and logical solutions to these threats.

Sebagai kota otonom, Cimahi tentunya terdapat perangkat pemerintah kota yang salah satu di dalamnya terdapat dinas Badan Pengelola Keuangan dan Aset Daerah (BPKAD). Dalam melaksanakan tugasnya BPKAD memerlukan beberapa informasi yang dapat menunjang pada pengambilan keputusan, seperti halnya informasi yang mengacu pada laporan pengajuan anggaran tiap Satuan Perangkat Kerja Daerah (SKPD) serta laporan program, urusan dan kegiatan tiap SKPD guna menentukan pencairan anggaran sumber dana yang diajukan layak atau tidaknya anggaran tersebut dilakukan pencairan oleh BPKAD. Namun banyaknya anggaran kegiatan tiap SKPD menyebabkan tidak teralokasikan dengan baik sumber dana yang turun dari provinsi atau pusat. Tujuan dari penelitian ini yaitu membuat sebuah sistem yang dapat mengalokasikan sumber dana yang turun untuk kegiatan yang dianggarkan oleh sumber dana provinsi atau pusat, serta sistem yang dapat memberikan pemberitahuan kepada tiap SKPD bahwa ada atau tidaknya dana yang diajukannya. Metode yang digunakan dalam penelitian ini adalah metode Metode yang digunakan dalam penelitian ini adalah metode Waterfall, dikarenakan metode yang digunakan metode yang sangat restruktur, prosesnya yang mengalir memudahkan memecah sebuah tahap-tahap penelitian menjadi potonganpotongan kecil berdasarkan aktivitas.

Sebagai kota otonom, Cimahi tentunya terdapat perangkat pemerintah kota yang salah satu di dalamnya terdapat dinas Badan Pengelola Keuangan dan Aset Daerah (BPKAD). Dalam melaksanakan tugasnya BPKAD memerlukan beberapa informasi yang dapat menunjang pada pengambilan keputusan, seperti halnya informasi yang mengacu pada laporan pengajuan anggaran tiap Satuan Perangkat Kerja Daerah (SKPD) serta laporan program, urusan dan kegiatan tiap SKPD guna menentukan pencairan anggaran sumber dana yang diajukan layak atau tidaknya anggaran tersebut dilakukan pencairan oleh BPKAD. Namun banyaknya anggaran kegiatan tiap SKPD menyebabkan tidak teralokasikan dengan baik sumber dana yang turun dari provinsi atau pusat. Tujuan dari penelitian ini yaitu membuat sebuah sistem yang dapat mengalokasikan sumber dana yang turun untuk kegiatan yang dianggarkan oleh sumber dana provinsi atau pusat, serta sistem yang dapat memberikan pemberitahuan kepada tiap SKPD bahwa ada atau tidaknya dana yang diajukannya. Metode yang digunakan dalam penelitian ini adalah metode Metode yang digunakan dalam penelitian ini adalah metode Waterfall, dikarenakan metode yang digunakan metode yang sangat restruktur, prosesnya yang mengalir memudahkan memecah sebuah tahap-tahap penelitian menjadi potonganpotongan kecil berdasarkan aktivitas.

Seven Laundry is a service company that offers a goods washing service for the customers. There are so many services that could be choosen at Seven Laundry. The amount of customers is different on every period. Seven Laundry does not budget expenditure in carrying out their business, so that it does not have a benchmark in taking an action related to the process within the company. To solve that problem, an application for budgeting services revenue and expense built with exponential smoothing approach. Exponential smoothing approach is a forecasting procedure with the average past value of a set of time. The application was made with prototyping method, the designing process was using Unified Modelling Language (UML) system, and the database scheme design was using Entity Relationship Diagram (ERD), and PHP, Framework Codelgniter, as well as MySQL database was used. Functionality works as expected after testing by comparing manual calculations with calculations on the application and tested with black box testing. Once implemented, the application is able to estimate revenue using exponential smoothing, budgeting expenditure based on estimates, recording the realization of expenses, displaying general journals and ledgers.

La notion de compétence comprend le savoir technique que le professionnel doit maîtriser pour exercer son métier mais également des savoirs comportementaux qui lui permettent de gérer au mieux la dimension relationnelle de son activité. À ces deux savoirs, nous préconisons des compétences pour un troisième savoir qualifié de « métier ». Cela consiste à maîtriser la stratégie et les métiers de l'entreprise. A partir de ces trois composantes de la notion de compétences de la fonction des systèmes d'information, nous allons établir un questionnaire visant à évaluer les compétences de la fonction des systèmes d'information.

The Accurate system in a company as data bookkeeping aims to increase the effectiveness and efficiency of the data recording process, the performance of the Accurate system to avoid losing company data. The method used in this research is IT-IL Version 3 Domain Service Operation, this study uses  SWOT analysis within the company and it can be concluded that the value of all the factors can be specified for each item Strength: 2.32, Weakness: 0.71, Opportunity: 2 , 14, and Threat: 0.64. So it is known that the Strenght value above the Weakness value is the difference (+) 1.64 while the difference between the Opportunity and Threat values is 1.5. This research shows that the maturity level is at level 3 (Defined) with an average of 3,4. This shows that the resulting standard process is feasible..

Akun utang usaha merupakan akun yang penting dalam seluruh audit siklus pembelian dan pengeluaran kas. Seluruh transaksi dalam siklus pembelian dan pengeluaran kas masuk melalui utang usaha. Auditor perlu melakukan pengujian terperinci terkait saldo berdasarkan program audit yang telah disusun untuk dapat menentukan apakah saldo utang disajikan dengan benar pada tanggal neraca. PT. MAR yang merupakan klien dari KAP BL. PT. MAR memulai usahanya dengan distribusi produk anti karat dan industri karoseri.Volume transaksi yang tinggi dan jumlah yang material dari utang usaha PT. MAR dapat memiliki kerentanan terhadap salah saji. Penelitian ini merupakan penelitian studi kasus di KAP BL yang bertujuan untuk menganalisis penerapan pengujian substantif KAP BL atas saldo utang usaha PT. MAR dan membandingkannya dengan yang ada di teori.Jenis penelitian yang digunakan adalah penelitian deskriptif tanpa hipotesis.Jenis data yang digunakan dalam penelitian ini adalah data kualitatif dan kuantit...

Perkembangan teknologi dan komunikasi sangat membantu kinerja dan proses bisnis organisasi. Perkembanganya harus menghasilkan manfaat bagi organisasi dalam memperoleh informasi yang dibutuhkan secara cepat sehingga membantu pengelola organisasi dalam megambil keputusan. Perubahan bentuk proses bisnis yang digunakan dengan perkembangan teknologi dan komunikasi diharapkan mampu mendorong organisasi untuk memiliki pengelolaan yang lebih baik. Salah satu proses bisnis yang terjadi pada devisi humas PT. Pegadaian (Persero) Pekanbaru adalah pengelolaan kegiatan praktek kerja lapangan (PKL). Pengelolaan kegiatan Praktek Kerja Lapangan di PT. Pegadaian ini masih menggunakan cara manual dengan melakukan pencatatan di buku besar terhadap semua data PKL dan kerjasama atau Momerandum of Understanding (MoU) sehingga manfaat dari perkembangan teknologi dan komunikasi tidak sepenuhnya terpakai. Peneliti bermaksud dan memandang perlu untuk mengembangkan sistem informasi Praktek Kerja Lapangan berba...

- Increasing the role of IT as an enabler in the field of business is directly proportional to the increase in investment that accompanied the big increase in expenses. Indicators of success of IT service excellence that is available, reliable and accurate is expected to realize the company's objectives in providing services to the end user in accordance with the ITIL V3 framework. As a company oriented to the customer, the service's performance is affected by the IT processes that exist, This study aims to improve IT services in the Department of Technical Service and Helpdesk Support according to the CSI survey results that do not meet the company's target. To measure the maturity of the process of survey of IT processes and perform gap analysis using the fishbone diagram and map the processes using ITIL V3 framework. The results of this study of activity on IT services, service desk activities and KPI proposed for department Technical Service and Helpdesk Support. Key...

Audit risk is the risk that arises because the auditor does not modify his/her opinion unnoticed as it should, of a financial statements that contain material misstatement. There is a separate section that discussed the audit risk and materiality in Auditing Standards which is Section 312 AU No.25. This research aimed to determine the application of the audit risk formula of BPK RI Representative of North Sulawesi Province in performing Audit of Manado City Government's Financial Statement in 2012 and determine the relation between the application of the audit risk formula with fraud detection method in the Financial Statements of Manado City Government. Research method is descriptive quantitative analysis. Research results showed that the application of the audit risk formula of BPK RI Representative of North Sulawesi Province in performing Audit of Local Government's Financial Statements at Manado in 2012 has been in accordance with the applicable rules and sound practices , as well as the application of the audit risk formu la can minimize the risk of fraud detection in performing Audit of Manado Local Government's Financial Statements. Author suggested BPK RI Representative of North Sulawesi Province to consider the auditor's observation result in implementing internal contr ol questionnaires and COSO illustrative methods and conduct more intensive education and training to auditor's in accordance with risk assessment.

This paper presents an analysis of online dating fraud's geography. Working with real romance scammer dating profiles collected from both proxied and direct connections, we analyse geographic patterns in the targeting and distinct characteristics of dating fraud from different countries, revealing several strong markers indicative of particular national origins having distinctive approaches to romance scamming. We augment IP geolocation information with other evidence about the dating profiles. By analysing the resource overlap between scam profiles, we discover that up to 11% of profiles created from proxied connections could be assigned a different national origin on the basis of text or images shared with profiles from direct connections. Our methods allow for improved understanding of the origins of dating fraud, beyond only direct geolocation of IP addresses, with patterns and resource sharing revealing approximate location information which could be used to target prevention campaigns.

Sebagai kota otonom, Cimahi tentunya terdapat perangkat pemerintah kota yang salah satu di dalamnya terdapat dinas Badan Pengelola Keuangan dan Aset Daerah (BPKAD). Dalam melaksanakan tugasnya BPKAD memerlukan beberapa informasi yang dapat menunjang pada pengambilan keputusan, seperti halnya informasi yang mengacu pada laporan pengajuan anggaran tiap Satuan Perangkat Kerja Daerah (SKPD) serta laporan program, urusan dan kegiatan tiap SKPD guna menentukan pencairan anggaran sumber dana yang diajukan layak atau tidaknya anggaran tersebut dilakukan pencairan oleh BPKAD. Namun banyaknya anggaran kegiatan tiap SKPD menyebabkan tidak teralokasikan dengan baik sumber dana yang turun dari provinsi atau pusat. Tujuan dari penelitian ini yaitu membuat sebuah sistem yang dapat mengalokasikan sumber dana yang turun untuk kegiatan yang dianggarkan oleh sumber dana provinsi atau pusat, serta sistem yang dapat memberikan pemberitahuan kepada tiap SKPD bahwa ada atau tidaknya dana yang diajukannya. Metode yang digunakan dalam penelitian ini adalah metode Metode yang digunakan dalam penelitian ini adalah metode Waterfall, dikarenakan metode yang digunakan metode yang sangat restruktur, prosesnya yang mengalir memudahkan memecah sebuah tahap-tahap penelitian menjadi potonganpotongan kecil berdasarkan aktivitas.

The issuance of Government Regulation (PP) No.71 in 2010 about Government Accounting Standards and Regulation of the Minister of Home Affairs (Permendagri) No.64 in 2013 regarding application of accrual basis government accounting standards in local government, requires that each local government to be able to implement the slowest starting from fiscal year 2015. This study is aimed to analyze the obstacles faced and the efforts to overcome the obstacles encountered in the implementation of the Government Accounting Standards (SAP) Accrual Basis in the Government Kabupaten Bolaang Mongondow Utara. The method used in this study is a qualitative research method with case study approach. Data collection techniques were observation, indepth interviews, and documentation. Data was analyzed by data reduction, data presentation and drawing conclusions. Method of triangulation was employed to check data validity. This study found that there are 4 (four) factors as the obstacles in the implementation of accrual basis SAP in resources, dispositions/ attitudes, fixed asset accounting and accounting obligations. Based on the existing constraints, Kabupatan Bolaang Mongondow Utara government has made efforts to overcome them. However, the efforts still have not overcome the obstacles faced primarily related to fixed asset accounting.

Penelitian yang dilakukan dalam penulisan skripsi ini bertujuan untuk mengevaluasi efektifitas dan efisiensi sistem informasi persediaan dalam perusahaan dan mengevaluasi pengendalian intern yang diterapkan di dalam kegiatan operasional persediaan serta memberikan rekomendasi untuk memperbaiki kelemahan-kelemahan yang ditemukan pada sistem informasi persediaan yang sedang berjalan. Metode penelitian yang dilakukan meliputi studi pustaka, check list, wawancara serta melakukan pengamatan guna memperoleh data dan informasi yang dibutuhkan. Metode audit yang digunakan adalah metode audit around the computer yang dibatasi pada pengendalian boundary, input dan output. Berdasarkan dari hasil penelitian yang dilakukan, maka dapat disimpulkan bahwa sistem pengendalian yang diterapkan di dalam perusahaan sudah berjalan dengan cukup baik, dimana sistem informasi yang ada telah mendukung kinerja perusahaan, walaupun masih terdapat beberapa kelemahan di dalam pengendalian manajemen dan pengendalian aplikasi, tetapi apabila kelemahan tersebut dapat diperbaiki maka efektifitas dan efisiensi dalam kinerja sistem informasi persediaan dapat lebih ditingkatkan.

Perkembangan teknologi dan komunikasi sangat membantu kinerja dan proses bisnis organisasi. Perkembanganya harus menghasilkan manfaat bagi organisasi dalam memperoleh informasi yang dibutuhkan secara cepat sehingga membantu pengelola organisasi dalam megambil keputusan. Perubahan bentuk proses bisnis yang digunakan dengan perkembangan teknologi dan komunikasi diharapkan mampu mendorong organisasi untuk memiliki pengelolaan yang lebih baik. Salah satu proses bisnis yang terjadi pada devisi humas PT. Pegadaian (Persero) Pekanbaru adalah pengelolaan kegiatan praktek kerja lapangan (PKL). Pengelolaan kegiatan Praktek Kerja Lapangan di PT. Pegadaian ini masih menggunakan cara manual dengan melakukan pencatatan di buku besar terhadap semua data PKL dan kerjasama atau Momerandum of Understanding (MoU) sehingga manfaat dari perkembangan teknologi dan komunikasi tidak sepenuhnya terpakai. Peneliti bermaksud dan memandang perlu untuk mengembangkan sistem informasi Praktek Kerja Lapangan berba...