scholarly journals IPTEKS TEKNOLOGI INFORMASI TERHADAP PROSES AUDITING DAN PENGENDALIAN INTERNAL PADA PT. BANK SULUTGO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Intan F. Arunde ◽  
Ventje Ilat
Keyword(s):  
Information Technology ◽  
Corporate Governance ◽  
Internal Control ◽  
Rapid Development ◽  
Internal Audit ◽  
Modern Times ◽  
Beneficial Impact ◽  
Audit Information ◽  
Role Of Information

The rapid development of Technology and Information has a very beneficial impact on PT. Bank SuluGo in conducting audits. The use of computers in modern times has an important role in corporate governance to achieve goals in the field of business. The purpose of this study is to determine the role of Information Technology in the audit at PT. SulutGo Bank. The role of Information Technology can facilitate auditors in completing work in their respective fields and can develop the performance of auditors and develop the ability of auditors to their respective primers in completing their work.Keywords : Internal Audit, Information Technology (IT), Internal Control

The Role of Accounting Mechanisms for Corporate Governance in Reducing Creative Accounting Practices in Telecommunications Sector Companies in Riyadh City: An Empirical Study: دور الآليات المحاسبية لحوكمة الشركات في الحد من ممارسات المحاسبة الإبداعية في شركات قطاع الاتصالات بمدينة الرياض: دراسة ميدانية

2020 ◽  
Vol 4 (15) ◽  
Author(s):  
Lamis Jameel Banasser, Maha Faisal Alsayegh
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Audit Committee ◽  
Internal Audit ◽  
Internal Auditors ◽  
External Auditors ◽  
Riyadh City ◽  
Creative Accounting ◽  
Telecommunications Sector

The study aimed to identify the role of accounting mechanisms for corporate governance in reducing creative accounting practices in telecommunications sector companies in Riyadh city. A descriptive analytical approach was followed to conduct the field study. Sample of the study consisted of members of the audit committee, internal auditors, accountants from the surveyed telecommunications’ sector companies, and the external auditors in the audit offices that specialized on auditing the examined sample of companies. Questionnaire was used as a data collection method. Results showed that activating the role of accounting mechanisms for corporate governance can greatly contribute in limiting creative accounting practices. As they are controlling mechanisms that capable of protecting companies, shareholders and stakeholders from any manipulation or misleading information in the financial statements. Further, internal audit plays a major role in limiting creative accounting practices by examining and evaluating the effectiveness of the internal control system. Furthermore, the independence and competence of the external auditor and his commitment to the rules of conduct and ethics of the profession contribute greatly in limiting creative accounting practices in the examined companies. The study recommended the necessity of holding specialized training courses for members of audit committees, internal auditors and external auditors on methods of detecting creative accounting practices to combat and reduce them.

scholarly journals Internal Control as a Catalyst for Clean Audit Outcomes in the Local Government: The Moderating Role of Information Technology

2020 ◽  
Vol 9 (4) ◽  
pp. 204-208
Keyword(s):  
Information Technology ◽  
Internal Control ◽  
Practical Implication ◽  
It Governance ◽  
Analysis Data ◽  
P Value ◽  
Second Phase ◽  
Moderating Role ◽  
Role Of Information

There is a pressing need for effective monitoring of internal control systems to ensure that municipalities improve and sustain audit outcomes. In this context, there is the need for the management of municipalities to monitor the performance and maintenance of the adequate systems of internal controls available. The objective of this study is to examine the moderating role of information technology (IT) system governance in internal control on the achievement of clean audit outcome. The paper applied a quantitative approach with the aid of simple regression analysis. Data analysis was conducted in two phases; the first phase without IT governance and the second phase introduced the IT governance. Results from the analysis showed that the first phase without the IT system governance was insignificantly related to clean audit outcome; but the second phase with the IT system governance showed a p-value of less than 0.01 which shows that the moderating role of IT governance improved the model to be significantly related to clean audit outcome. The practical implication is that the effectiveness of municipal internal control toward an improved audit outcome can be enhanced significantly if information technology system governance is installed and managed efficiently in local municipalities. Future researcher on municipal internal, provincial or national control should include the IT system governance in their research model.

scholarly journals PERAN TEKNOLOGI INFORMASI DALAM MENGANTISIPASI KECURANGAN AKUNTANSI (Studi Kasus pada PT Bangkit Berkah)

2021 ◽  
Vol 6 (1) ◽  
pp. 57-66
Author(s):  
Debi Novalia ◽  
Hidayatul Kahfi ◽  
Rika Lidya
Keyword(s):  
Information Technology ◽  
Internal Control ◽  
Primary Data ◽  
Accounting Fraud ◽  
General Control ◽  
Study Approach ◽  
Control Framework ◽  
Role Of Information

ABSTRACTThe aim of this research is to find out the role of information technology of PT Bangkit Berkah. in anticipating occurrences of accounting fraud by focusing on the adequacy of the application of IT Control with the COSO Internal Control Framework. The data used to support this research are primary data obtained from interviews and observations. This research is a descriptive qualitative research with the case study approach. The results of the study showed that information technology implemented by PT Bangkit Berkah. is capable of anticipating occurrences of accounting fraud through both general control and application control. This also supports the reduction of accounting fraud experienced by PT Bangkit Berkah. However, the information system is still unintegrated because the data backup procedure is manually conducted. This deficiency results in several risks and threats for the company in maintaining the principle of data security in risk management.Keywords: Information Technology, Fraud in Accounting, Internal Control Systems. АBSTRАKPenelitian ini bertujuan untuk mengetahui peran teknologi informasi PT Bangkit Berkah dalam mengantisipasi kecurangan akuntansi. Penelitian ini berfokus pada kecukupan penerapan teknologi informasi PT Bangkit Berkah dengan IT Control yang telah dipopulerkan oleh COSO. Data yang digunakan untuk mendukung penelitian ini adalah data primer hasil wawancara dan observasi. Penelitian ini mengikuti desain penelitian studi kasus dengan pendekatan kualitatif deskriptif. Hasil penelitian menunjukkan bahwa teknologi informasi yang diimplementasikan oleh PT Bangkit Berkah dapat mengantisipasi kecurangan akuntansi baik yang dilakukan melalui pengendalian umum (general control) maupun pengendalian aplikasi (application control). Hal tersebut telah mengurangi terjadinya fraud yang telah dialami oleh PT Bangkit Berkah. Namun sebagai kelemahan yang masih ada, PT Bangkit Berkah masih menggunakan sistem yang tidak terintegrasi dan penyimpanan data secara manual. Kekurangan ini menimbulkan beberapa risiko dan ancaman bagi perusahaan dalam mempertahankan prinsip keamanan data dalam manajemen ris

scholarly journals Information Technology and Corporate Governance in Fraud Prevention

2020 ◽  
Vol 202 ◽  
pp. 16003
Author(s):  
Nendi Juhandi ◽  
Saefudin Zuhri ◽  
Mochammad Fahlevi ◽  
Rinto Noviantoro ◽  
Muhammad Nur abdi ◽  
...  
Keyword(s):  
Information Technology ◽  
Developing Countries ◽  
Corporate Governance ◽  
Human Performance ◽  
Stock Exchange ◽  
Developed Countries ◽  
Fraud Prevention ◽  
Types Of Information ◽  
Role Of Information

Information technology is a technology for obtaining, processing, storing and distributing various types of information files by utilizing computers and telecommunications born of strong drives to create new innovations and creativity that can overcome all laziness and slowness of human performance. The recent phenomenon of several large companies listed on the Indonesia Stock Exchange shows that there is an improper management of the company, especially in supervision, thereby reducing the value of the company. The result is proven that developed companies, especially in developed countries, use supervision not only as a leader but also technology that can automatically detect fraud and is useful as a step to prevent fraud in companies. Corporate governance is still lacking in Indonesia and other developing countries, making the level of supervision at the company does not run optimally so that the potential for fraud is still quite large. This research contributes to fill the void level of supervision in companies in Indonesia that are still experiencing fraud, so the solution in supervision is to maximize the role of information technology in companies in Indonesia.

scholarly journals “PERAN TEKNOLOGI INFORMASI BAGI PERUSAHAAN DALAM MENGHADAPI PERSAINGAN”

2022 ◽  
Author(s):  
Yunita Duwi Anggiyasari
Keyword(s):  
Information Technology ◽  
Competitive Advantage ◽  
Rapid Development ◽  
Information Resources ◽  
Global Competition ◽  
Global Business ◽  
The World ◽  
Role Of Information

ABSTRACKInformation technology is booming so that it has become an important part of the world including the territory of Indonesia, not only that information technology also has an important role in companies, one of which is in global business competition. The rapid development of information technology in today's era has even made it easier for all company operations to be able to encourage and maximize the company's plans to face global business competition. The important role of information technology in global competition where technology can be used as a competitive advantage for companies and make information resources so that they can become strengths in global business competition.Keyword : Informations technology, Global Business Competition.ABSTRAKTeknologi infomasi yang melesat sehingga telah menjadi bagian penting di belahan dunia termasuk wilayah Indonesia, tidak hanya itu teknologi informasi juga memiliki peran penting dalam perusahaan yang salah satunya yaitu pada persaingan binis global. Melesatnya teknologi informasi di zaman sekarang bahkan menjadikan bagian yang memudahkan segala operasional perusahaan yang mampu mendorong dan memaksimalkan rencana perusahaan dalam menghadapi persaingan bisnis global. Peran penting teknologi infomasi dalam persaingan global yang dimana teknologi mampu dijadikan sebagai keunggulan kompetitif perusahaan dan menjadikan sumber daya infromasi yang sehingga mampu menjadi kekuatan dalam persaingan bisnis global. Kata kunci : Teknologi infomasi, Persaingan Bisnis Global.

Auditing Corporate Governance Statements in Greece – the role of internal auditors

2018 ◽  
Vol 18 (5) ◽  
pp. 1007-1020 ◽  
Author(s):  
Andreas Koutoupis ◽  
Michail Pazarskis ◽  
George Drogalas
Keyword(s):  
Corporate Governance ◽  
Best Practices ◽  
Internal Control ◽  
Internal Audit ◽  
Content Type ◽  
Internal Auditors ◽  
Governance Practices ◽  
Laws And Regulations

PurposeThe purpose of this paper is to examine the role of internal audit with respect to Auditing Corporate Governance Statements based on a practical approach. Moreover, it examines the application of internal control best practices in the Athens publicly listed firms based on a series of related statements.Design/methodology/approachThe authors conducted all large and medium capitalization publicly listed companies via a research questionnaire which forms a basis of a descriptive research analysis. The methodology is based on the best worldwide acceptable practices as represented by the Committee of Sponsoring Organizations internal control – integrated framework, as well as the relevant laws and regulations and best practices with respect to Corporate Governance Statements.FindingsThe research concludes that internal auditors limit their role in verifying compliance with the relevant laws and regulations rather than adopt a consulting role toward the improvement of the content and quality of Corporate Governance Statements information. Also, it contributes to the corporate governance research by verifying that the effectiveness of internal controls contributes to sound corporate governance practices.Practical implicationsInternal auditors depending on the organization they serve may adopt different roles regarding Corporate Governance Statements preparation, review and audit such as consultative which may add value to the quality of Corporate Governance Statements.Originality/valueIt is the first research regarding quality characteristics of the Corporate Governance Statements and the role of internal audit in Greece, and it provides the basis for further research among European Union countries.

The Effect of Information Technology on Fluidity of Contemporary Architectural Space

2019 ◽  
Vol 7 (1) ◽  
pp. 62-72
Author(s):  
Shatha Abbas Hassan ◽  
Noor Ali Aljorani
Keyword(s):  
Information Technology ◽  
Communication Systems ◽  
Research Problem ◽  
Architectural Space ◽  
Human Thought ◽  
Technological Developments ◽  
Ease Of Access ◽  
The Impact ◽  
Role Of Information

The increasing importance of the information revolution and terms such as ‘speed’, ‘disorientation’, and ‘changing the concept of distance’, has provided us with tools that had not been previously available. Technological developments are moving toward Fluidity, which was previously unknown and cannot be understood through modern tools. With acceleration of the rhythm in the age we live in and the clarity of the role of information technology in our lives, as also the ease of access to information, has helped us to overcome many difficulties. Technology in all its forms has had a clear impact on all areas of daily life, and it has a clear impact on human thought in general, and the architectural space in particular, where the architecture moves from narrow spaces and is limited to new spaces known as the ‘breadth’, and forms of unlimited and stability to spaces characterized with fluidity. The research problem (the lack of clarity of knowledge about the impact of vast information flow associated with the technology of the age in the occurrence of liquidity in contemporary architectural space) is presented here. The research aims at defining fluidity and clarifying the effect of information technology on the changing characteristics of architectural space from solidity to fluidity. The research follows the analytical approach in tracking the concept of fluidity in physics and sociology to define this concept and then to explain the effect of Information Technology (IT) to achieve the fluidity of contemporary architectural space, leading to an analysis of the Skidmore, Owings and Merrill (SOM) architectural model. The research concludes that information technology achieves fluidity through various tools (communication systems, computers, automation, and artificial intelligence). It has changed the characteristics of contemporary architectural space and made it behave like an organism, through using smart material.

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