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All Journal Infestasi Syntax Literate : Jurnal Ilmiah Indonesia Owner : Riset dan Jurnal Akuntansi Jurnal Ekonomi
Tubagus Muhamad Yusuf Khudri
Universitas Indonesia
Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Analysis and Design of Data Governance at the Financial Services Authority Desta Arisandi; Tubagus Muhamad Yusuf Khudri
InFestasi Vol 17, No 1 (2021): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v17i1.10515

Abstract

This research is a case study conducted at the Financial Services Authority on the implementation of a data governance framework based on the model from The Data Management Association in 2017. The purpose of this study is to produce a data governance framework in managing integrated Financial Services Sector data. This study uses a qualitative approach in describing data governance activities. The research instruments were interviews, questionnaires, and content analysis. The results show that data governance frameworks provide guidelines for various parties to act in accordance with the strategies that have been developed. Data governance program at the Financial Services Authority requires further improvements in the form of establishing a data governance charter, assessing the maturity level of data management capabilities, defining the operational framework, adjusting the roadmap, establishing a change management team, creating mechanisms and procedures for handling data problems, and developing tools and techniques which supports the entire data governance program.
Internal control of expenditure cycle PT DEF parts procurement Myla Galuh Saumi; Tubagus Muhamad Yusuf Khudri
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to provide information to PT DEF regarding the results of the evaluation of internal control of spare parts procurement in accordance with the internal control framework published by COSO in 2013. PT DEF is a manufacturing company that has been established since 1993. The company has a spare parts inventory value which continues to increase by 12% every year from 2018 to 2023. This research is qualitative in nature using data collection methods of direct interviews with related parties, documentation studies, and direct observation of the expenditure cycle for spare parts procurement at PT DEF. The interviews used in this research were based on the Green Book internal control assessment which was adapted from the internal control framework published by COSO (2013) and interviews regarding the expenditure cycle and Fraud Triangle Theory were taken from the book by Romney and Steinbart (2021 ). From the results of the analysis and discussion of this research, it is concluded that internal control of spare parts procurement at PT DEF is not yet effective in the five components of the internal control framework published by COSO (2013), namely control environment, risk assessment, control activities, information and communication, and supervision activities. This causes many purchased spare parts to go unused and pile up in the company's warehouse. PT DEF requires activities to improve the expenditure cycle for spare parts procurement so that spare parts procurement activities run effectively.
Evaluasi Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) Dengan Metode Design-Reality Gap Firstha Greacean Gultom; Tubagus Muhamad Yusuf Khudri
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2127

Abstract

The Agency Level Financial Application System (SAKTI) is one of the e-government implementations that has a systemic and significant impact. Several previous studies have shown the unsuccessful implementation of SAKTI related to the implementation of the system.This research aims to evaluate the gap between design and reality in the implementation of SAKTI to obtain recommendations in order to mitigate the risk of failure of future system implementations. The research was conducted to the organizers of the SAKTI system, namely the developers and managers of the SAKTI modules. The resource persons were selected to represent the organization as structural leaders and responsible teams based on their involvement and active participation in the development and management of the SAKTI application. The research used a case study research strategy with a qualitative approach. Data/information collection from this research used techniques consisting of: observation, interviews, and literature review. The model used is the design-reality gap model supported by the concept of critical success factors/csfs in each checklist Information, Technology, Process, Objectives and Values, Staffing and Skills, Management and Structure, and Other Resources (ITPOSMO). The results show that the design-reality gap is 52.0 which falls into the category of e-government projects may fail unless there are actions to close the design-reality gap. The largest gap occurs in the staffing and skills dimension followed by the information, technology, management and structure, process, and goals, values and motivation dimensions. This suggests that the dominant factor of failure in SAKTI is socio-technical not just technical.
Evaluasi Penerimaan Pengguna Sistem dalam Proses Penyusunan Rancangan Kerja Anggaran pada PT ABC Asa Belani Cesarima Basuki; Tubagus Muhamad Yusuf Khudri
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i9.17295

Abstract

Kompetisi bisnis membawa perusahaan kepada perkembangan bisnis yang diikuti dengan peningkatan produktivitas beserta tantangannya. Perkembangan tersebut perlu diakomodasi dengan sistem informasi yang dapat mengintegrasikan seluruh bagian dan unit bisnis perusahaan. Sistem informasi yang umum diterapkan perusahaan adalah Enterprise Resource Planning(ERP). Penerapan ERP dapat memberikan berbagai manfaat bagi perusahaan termasuk meningkatkan produktivitas. Namun proses pengembangan sistem yang kompleks menjadi tantangan. Kompleksitas tersebut tidak hanya dari aspek teknis, melainkan aspek penerimaan pengguna juga berperan penting. Teknologi dapat dikatakan berhasil jika dapat diterima oleh penggunanya. Evaluasi perlu dilakukan oleh perusahaan untuk mengetahui penerimaan pengguna dan variabel pendukungnya sehingga dapat dilakukan pengembangan dan penyempurnaan sistem. PT ABC merupakan perusahaan yang mengadopsi ERP sejak akhir tahun 2022 yang diawali dengan penggunaan modul Planning and Budgeting Cloud Service (PBCS) pada proses penyusunan Rancangan Kerja Anggaran (RKA) untuk tahun anggaran 2023. Penelitian ini dilakukan untuk mengevaluasi pengunaan PBCS dalam proses penyusunan RKA di PT ABC dari sudut pandang penggunanya. Rerangka penelitian ini menggunakan empat variabel kunci dari Unified Theory of Acceptance and Use of Technology (UTAUT), yaitu ekspektasi kinerja, ekspektasi usaha, pengaruh sosial, dan kondisi yang memfasilitasi. Analisis dilakukan dengan triangulasi hasil kuesioner dan wawancara kepada pengguna PBCS di PT ABC. Hasil dari penelitian menunjukan bahwa berdasarkan keempat variabel UTAUT, penggunaan PBCS dalam penyusunan RKA PT ABC telah berjalan dengan baik.
Co-Authors Asa Belani Cesarima Basuki Desta Arisandi Firstha Greacean Gultom Myla Galuh Saumi