scholarly journals Information Systems Audit Framework to Improve the Quality of Audit in Higher Education in East Africa

2020 ◽  
Vol 3 (2) ◽  
pp. 53-62
Author(s):  
Jeremiah Osida Onunga
Keyword(s):  
Higher Education ◽  
Information System ◽  
Information Systems ◽  
East Africa ◽  
System Development ◽  
Financial Statement ◽  
Accurate Information ◽  
Financial Statement Audit ◽  
External Threat

There are some similarities between Financial Statement Audit (FSA) and Information System Audit (ISA). FSA is an examination of the reliability and integrity of financial statement records whereas ISA is a review and evaluation of the controls, risks, and system development within an Information system infrastructure to determine if the information systems are safeguards to protect against abuse, safeguards assets, maintains data integrity, and operates effectively to achieve the organization's going concern objective. Decision makers need to ensure that the process of collecting and evaluating evidence of an organization's information systems, practices, and operations are reliable. Data manipulation can be caused by external or internal threat. Internal manipulation threat is the most dangerous one because it is committed by authorized personnel which make it very difficult to be detected. In particular, the framework introduces an anomaly detection technique, one of the data mining methods, to determine the suspected transactions arise from both internal and external threat. Once the suspected transactions are identified, procedures and monitoring control will be in place to minimize each threat. The proposed framework is expected to help both universities and ministry of higher education managers at all levels to make a vital decision based on reliable and accurate information in East Africa.

scholarly journals KEBIJAKAN PENYELENGGARAAN PENDIDIKAN TINGGI (Studi Tentang Peran Sistem Informasi Akademik Dalam Penyelenggaran Pendidikan Tinggi Di STKIP PGRI Bangkalan)

2018 ◽  
Vol 16 (1) ◽  
pp. 16
Author(s):  
Agoeng Koerniawan SA
Keyword(s):  
Higher Education ◽  
Information System ◽  
Information Systems ◽  
Teaching And Learning ◽  
Process Data ◽  
Quality Of Higher Education ◽  
Before And After ◽  
Academic Information

The purpose of this study was to determine the role of academic information systems in improving the quality of higher education implementation in PGRI STKIP Bangkalan, and the extent to which the policies of implementing higher education before and after the use of information systems and how satisfaction is felt by students towards academic information systems at STKIP PGRI Bangkalan, named STKIP PGRI Bangkalan’s Siakad.The study was conducted by conducting a survey of users of the internet-based academic information system (Siakad STKIP PGRI Bangkalan), namely lecturers, students and employees with the method of observation and conducting in-depth interviews to obtain as much information as possible from all respondents/informants. The number of informants was 5 people consisting of the chairman of STKIP PGRI Bangkalan, Vice Chairman I, Head of BAAK and two students who had experience in their respective fields of work, knew deeply and had many roles in the process of using information systems.Based on the results of the study, it was shown that with the use of the information system/ STKIP PGRI Bangkalan’s Siakad which is one of the facilities for the smooth activities of the teaching and learning process, it proved to provide convenience, many benefits and benefits that greatly support the duties of serving lecturers, students and outsiders requiring. This is evidenced by the support of the support of lecturers and students, capacity, namely the ability of employees to process data and value, namely the benefits felt by lecturers, employees and students as well as outside parties in need.

Requirements of IS Development Methodologies Towards the New Organizational Paradigm - A Brasilian Study Using Delphi Technique

2002 ◽  
pp. 319-329
Author(s):  
Aline Franca de Abreu ◽  
Ruth Ferreira Roque Rossi
Keyword(s):  
Information System ◽  
Information Systems ◽  
Delphi Technique ◽  
System Development ◽  
Business Strategies ◽  
Delphi Panel ◽  
Development Methodology ◽  
The Social ◽  
Process Interaction

The purpose of this study was to identify through the Delphi Technique, important requirements of an information system development methodology. These requirements should satisfy the needs of actual organizations, regarding the strategic use of information technology. An initial listing of requirements was developed through a review of the related literature. The Delphi panel consisted of 31 brazilian specialists in information systems. Two rounds were employed to collect from this panel the most important requirements. The requirements were distributed in five basic areas: technical process, interaction between the end user and analysts, organizational structure, business strategies and quality of the information system. It is expected that methodologies will continue to be of great importance in the development of information systems and they will increase their focus on the social-technical approach.

scholarly journals Evaluasi Penerapan Sistem Informasi Smart Prodi dengan Pendekatan Delone Mclean dan Framework Cobit 5

2019 ◽  
Vol 18 (2) ◽  
pp. 222-236
Author(s):  
Tarwoto Tarwoto ◽  
Adam Prayogo Kuncoro
Keyword(s):  
Information System ◽  
Quality Of Service ◽  
Information Systems ◽  
User Satisfaction ◽  
System Development ◽  
System Quality ◽  
Maturity Level ◽  
System Maturity ◽  
Descriptive Method

Implementation of Information Systems used to improve the quality of service in the field of education at STMIK Amikom Purwokerto, the increasing problems in STMIK Amikom Purwokerto have not yet had a difference in terms of information systems to increase the system's prosperity. The method used is descriptive method using quantitative. The concept of this study uses the theory of DeLone and McLean combined with the COBIT 5 Framework which consists of 6 indicators including system quality, information, services, users, user satisfaction and net benefits. The results of this study are information systems that have been quite good and successful in the range of 0.80 the highest value of system quality, this explains about system users who have been carried out as daily activities to help use the operational process. The lowest value is service quality (0.50). This explains the quality of service received well needs improvement. And found some services that are less good and between good variables. Benefits of users, found to be related between information system development and information system maturity level (H0 rejected), but opposed not too strong or significant (0.38).

scholarly journals The Effectiveness of Accounting Information System towards Financial Statement Quality with the Organizational Commitment as the Moderating Variable

2019 ◽  
Vol 4 (3) ◽  
pp. 87-95
Author(s):  
Saribulan Tambunan ◽  
Erlina Erlina ◽  
Azhar Maksum ◽  
Khaira Khaira
Keyword(s):  
Information System ◽  
Information Systems ◽  
Organizational Commitment ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Statement ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
The Government

Objective –The purpose of this research is to prove by analysing whether the effectiveness of accounting information systems influence the quality of financial statements by adding organizational commitment as a moderator in the regional apparatus organization in North Sumatra, Indonesia. Methodology/Technique – This research is carried out by surveying and identifying the field directly on the regional apparatus organization (OPD) of the city. field and district deliserdang of 190 respondents as the sample selected in this study. The sampling technique used by surveying the executive of the regional apparatus organization (OPD) selected to be the target population. Findings – Hypothesis testing using the SPSS approach, version 23. The results of the study show regularly variables exogenous namely the effectiveness of accounting information systems directly affects the quality of financial statements and organizational commitment plays a role in strengthening the influence of exogenous accounting information system variables on its endogenous variables. Novelty –This research explores the influence of the government to make the effectiveness of accounting information systems an important factor that is taken into account when preparing financial statements that synergize with the role of organizational commitment. Type of Paper: Empirical Keywords: Accounting Information Systems, Quality of Financial Statements, Organizational Commitment, Effectiveness Reference to this paper should be made as follows: Tambunan, S; Erlina; Maksum, A; Khaira; 2019. The Effectiveness of Accounting Information System towards Financial Statement Quality with the Organizational Commitment as the Moderating Variable, Acc. Fin. Review 4 (3): 87 –95 https://doi.org/10.35609/afr.2019.4.3(4) JEL Classification: M40, M41, M49.

Pemanfaatan Sistem Informasi Terhadap Kinerja Pelayanan, Sirkulasi Buku Dan Pengolahan Arsip

2018 ◽  
Vol 4 (1) ◽  
pp. 87-96
Author(s):  
Yanni Suherman
Keyword(s):  
Information System ◽  
Data Processing ◽  
System Development ◽  
Processing System ◽  
Data Processing System ◽  
Data Archiving ◽  
Data Archives ◽  
Development Life Cycle ◽  
Search Data

Research conducted at the Office of Archives and Library of Padang Pariaman Regency aims to find out the data processing system library and data archiving. All data processing is done is still very manual by using the document in writing and there is also a stacking of archives on the service. By utilizing library information systems and archives that will be applied to the Office of Archives and Library of Padang Pariaman Regency can improve the quality of service that has not been optimal. This research was made by using System Development Life Cycle (SDLC) which is better known as waterfall method. The first step taken on this method is to go directly to the field by conducting interviews and discussions. This information system will be able to assist the work of officers in terms of data processing libraries and facilitate in search data archives by presenting reports more accurate, effective and efficient.

Internationale Marketingstrategien und Marketing-Informationssysteme der westdeutschen Pharmaindustrie in den 1950er bis 70er Jahren: Eine „Marketing-Informationsrevolution“?

2015 ◽  
Vol 56 (1) ◽  
Author(s):  
Christian Kleinschmidt ◽  
Heiko Braun
Keyword(s):  
Information System ◽  
Information Systems ◽  
International Marketing ◽  
Marketing Strategies ◽  
Unknown Quantity ◽  
Market Data ◽  
Marketing Information ◽  
Pharmaceutical Enterprises

AbstractAssuming that a formerly unknown quantity and quality of market data triggered a revolution in marketing information, we explore international marketing strategies and the significance of marketing information systems in the context of the re-internationalization of the pharmaceutical enterprises Bayer and Schering after 1945. Both companies faced an information deluge, and in both cases, distinct approaches to a modern marketing information system can be observed since the mid-1960s.

scholarly journals The Effect of Perceived Factors of Decision Support Systems on Actual Usage: Behavioral Intention of Using Decision Support Systems as a Mediating Variable: “An Empirical Study of Jordanian Higher Education Institutions”

2016 ◽  
Vol 12 (1) ◽  
pp. 201
Author(s):  
Bilal Mohammed Salem Al-Momani
Keyword(s):  
Higher Education ◽  
Decision Making ◽  
Decision Support ◽  
Information Systems ◽  
Decision Support Systems ◽  
Behavioral Intention ◽  
Support Systems ◽  
Higher Education Institutions ◽  
Quality Of Information

Decision support systems (DSS) are interactive computer-based systems that provide information, modeling, and manipulation of data. DSS are clearly knowledge-based information systems to capture, Processing and analysis of information affecting or aims to influence the decision making process, performed by people in scope professional job appointed by a user. Hence, this study describes briefly the key concepts of decision support systems such as perceived factors with a focus on quality  of information systems and quality of information variables, behavioral intention of using DSS, and actual DSS use by adopting and extending the technology acceptance model (TAM) of Davis (1989); and Davis, Bagozzi and Warshaw (1989).There are two main goals, which stimulate the study. The first goal is to combine Perceived DSS factors and behavioral intention to use DSS from both the social perspective and a technology perspective with regard to actual DSS usage, and an experimental test of relations provide strategic locations to organizations and providing indicators that should help them manage their DSS effectiveness. Managers face the dilemma in choosing and focusing on most important factors which contributing to the positive behavioral intention of use DSS by the decision makers, which, in turn, could contribute positively in the actual DSS usage by them and other users to effectively solve organizational problems. Hence, this study presents a model which should provide the useful tool for top management in the higher education institutions- in particular-to understand the factors that determine using behaviors for designing proactive interventions and to motivate the acceptance of TAM in order to use the DSS in a way that contributes to the higher education decision-making plan and IT policy.To accomplish or attain the above mentioned objectives, the researcher developed a research instrument (questionnaire) and distributed it amongst the higher education institutions in Jordan to collect data in order to empirically study hypothesis testing (related to the objectives of study). 341 questionnaires were returned from the study respondents. Data were analyzed by utilizing both SPSS (conducted descriptive analysis) and AMOS (conducting structural equation modelling).Findings of the study indicate that some hypotheses were supported while the others were not. Contributions of the study were presented. In addition, the researcher presented some recommendations. Finally, this study has identified opportunities for further study which has progressed greatly advanced understanding constantly of DSS usage, that can help formulate powerful strategies Involving differentiation between DSS perceived factors.

scholarly journals An Analysis of the Effects on Application of Management Accounting Information Systems and Quality Management Accounting Information

2015 ◽  
Vol 7 (3) ◽  
pp. 80-92
Author(s):  
Widia Astuty
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Information Systems ◽  
Information Management ◽  
Management Accounting ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting Information System ◽  
Accounting Information Systems

The study aims to prove empirically; (i) the influence of the business environment for the application of management accounting information systems; (ii) the influence of ethics on the application of management accounting information systems; (iii) the influence of organizational culture on the implementation of management accounting information systems; and (iv) the effect of the application of management accounting information system on the quality of management accounting information. The motivation of this study due to a phenomenon of having an integration on management accounting information system whereby the information generated is not qualified, as well as the uncertainty of business environment, ethics and organizational culture which are yet to have optimal conditions. The method used is explanatory research with a survey approach, using a statistical tool of SEM Partial Linear Regression, with the aim to obtain facts concerning the occurance of phenomena, seek actual and systematic information on the application of management accounting information systems, and the quality of accounting information management. The results showed that all variable of the business environment, ethics, organizational culture affect the application of accounting information management system; and the application of management accounting information system affects the quality of information management accounting.

scholarly journals Dynamic Passenger Information System in public transport: analysis of utility and passengers’ satisfaction on the example of KZK GOP

2017 ◽  
Vol 18 (6) ◽  
pp. 16-21
Author(s):  
Ewa Brożyna
Keyword(s):  
Information System ◽  
Information Systems ◽  
Public Transport ◽  
Online Research ◽  
The Public ◽  
Rate Analysis ◽  
Performance Quality ◽  
Research Goal ◽  
Transport Analysis

This article presents topic of Dynamic Passenger Information Systems which are more and more often used in the public transport. It focuses on analysis of utility and passengers’ satisfaction of this type of system. In the first chapter there are information about DPI system that is used by one of the larger organizer of public transport – KZK GOP (Komunikacyjny Związek Komunalny Górnośląskiego Okręgu Przemysłowego). In next part of article there is online research results made by author in March – April 2017 among the passengers of KZK GOP. Research goal was knowing the utility and passengers’ satisfaction of DPI system KZK GOP. There took part 635 people in research. Respondents judged the performance quality of DPI system KZK GOP as sufficient (average rating: 3,18 on scale from 1 to 5 where 5 was the highest rate). Analysis of this research summary will let to more detailed knowing passengers’ opinion for DPI system KZK GOP and will let to suggest the actions which goal will be improvement this system.

scholarly journals HIGHER EDUCATION INTERNAL ACADEMIC QUALITY AUDIT INFORMATION SYSTEM

2020 ◽  
Vol 8 (11) ◽  
pp. 277-286
Author(s):  
Lande Sudianto ◽  
Petrus Simon
Keyword(s):  
Information System ◽  
Quality Assurance ◽  
System Development ◽  
Unified Modeling Language ◽  
Monitoring And Evaluation ◽  
Quality Assurance System ◽  
Academic Quality ◽  
Quality Audit ◽  
Assurance System

University of Christian Indonesian Paulus (UKI Paulus) had started the college quality assurance system by setting the standard, policy and quality of documents. However, it is not supported yet by the information system, which make the process of standard socialization, policy and quality document were not effective and causes limited access to anyone who need the information. Moreover, during the implementation of monitoring and evaluation (monev), quality audits is also inefficient and become a barrier for the implementation of the quality assurance system. Therefore, the information system based on data Internal Academic Quality Audit (Audit MutuAkademik Internal/AMAI) was developed using Unified Modeling Language as part of information and communication technology. The assessment of AMAI of UKI Paulus was carried out by the auditors to every departments by seeing the audited form then count the score of each rubric in order to obtain the standard value and perspective. The system of AMAI provides the report of academic quality assessment from each department to the related leader of the implementation unit. The presence of this system had helped the implementation of quality assurance system for university in order to improve the quality of their institution. The development of information system based on data, AMAI, uses the five stages paradigm of the System Development Life Cycle (SDLC): (1) identification of system requirements; (2) analysis and modeling system; (3) making the system; (4) system assessment and improvement; (5) implementation.

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