scholarly journals Internal Audit Role in Digital Zakat Finance: Case Study at a Zakat Institution in Indonesia

2019 ◽  
Author(s):  
Mulyaning Wulan ◽  
Hera Khairunnisa ◽  
Efri Syamsul Bahri
Keyword(s):  
Information Technology ◽  
Significant Risk ◽  
Internal Audit ◽  
Collection System ◽  
Literature Study ◽  
Digital Platforms ◽  
Bank Transfer ◽  
Study Techniques

This study aims to get information about: 1) How is the implementation of digital zakat finance in Indonesia?; 2) Why do zakat institutions need the Internal Audit role in the implementation of digital finance zakat?. This study is motivated by the development of zakat collection systems such as digital zakat finance system that uses a digital platform. Along with the development of technology, the role of internal audit is also expected to be expanded to the aspect of information technology audit. Internal audit division faces several challenges regarding digital zakat finance. Internal audit division has to ensure the zakat institution already mitigate the significant risk related to digital zakat finance. This study is limited to the audit aspect related to zakat collection system in BAZNAS that used digital platforms such as bank transfer collection system and collection system that collaborated with e-commerce. To achieve the study’s aims, this study uses qualitative methods with literature study techniques that are reinforced by interviews.

Implementation of Regulation of The Minister of Kominfo Number 20 2016 in Disdukcapil Sleman, Temanggung, and Gianyar District

2020 ◽  
Vol 24 (1) ◽  
Author(s):  
Nfn Darmanto ◽  
Nur Zaini
Keyword(s):  
Personal Data ◽  
Electronic Systems ◽  
Case Study Method ◽  
Literature Study ◽  
Civil Registration ◽  
Edwards Model ◽  
District Government ◽  
The Government ◽  
Study Techniques

AbstrakPenelitian ini dilatarbelakangi oleh menguatnya wacana mengenai pentingnya perlindungan data pribadi  dan terbitnya Peraturan Menteri Komunikasi dan Informatika Nomor 20 Tahun 2016 tentang Perlindungan Data Pribadi dalam Sistem Elektronik. Adapun tujuan penelitian adalah untuk mengetahui kinerja implementasi Peraturan Menteri tersebut di lingkungan Pemerintah Kabupaten. Penelitian  dilakukan di Dinas Kependudukan dan Pencatatan Sipil pada Pemerintah Kabupaten Gianyar, Temanggung, dan Sleman dengan menggunakan metode studi kasus, sedangkan pengum­pu­lan data menggunakan teknik studi pustaka, wawancara, dan observasi. Pembahasan dilakukan dengan menggunakan konsep implemen­tasi model Edwards yang melihat implementasi berdasarkan variabel komunikasi, sumber-sumber, kecenderungan-kecenderu­ngan, dan struk­tur birokrasi. Hasil penelitian menunjuk­kan bahwa penyelenggaraan administrasi kependudukan yang di dalamnya termasuk perlindungan data pribadi oleh Dinas Kependudukan dan Pencatatan Sipil merujuk pada Peraturan Menteri Dalam Negeri Nomor 61 Tahun 2015, sedangkan Peraturan Menteri Komunikasi dan Informatika Nomor 20 tahun 2016 sama sekali belum mereka ketahui. AbstractThis research is motivated by the strengthening of discourse regarding the importance of protecting personal data and the issuance of Minister of Communication and Information Regulation No. 20 of 2016 concerning Protection of Personal Data in Electronic Systems. The research objective is to determine the performance of the implementation of the Ministerial Regulation within the District Government. The study was conducted at the Department of Population and Civil Registration at the Government of the Regency of Gianyar, Temanggung, and Sleman by using a case study method, while data collection using literature study techniques, interviews, and observations. The discussion was carried out using the concept of implementation of Edwards model that looked at implementation based on communication variables, sources, trends, and bureaucratic structure. The results showed that the administration of population administration which included the protection of personal data by the Population and Civil Registry Office referred to the Minister of Home Affairs Regulation No. 61 of 2015, while the Minister of Communication and Information Regulation No. 20 of 2016 was completely unknown to them.   

Digital forensics and evolving cyber law: case of BIMSTEC countries

2019 ◽  
Vol 22 (4) ◽  
pp. 744-752
Author(s):  
Sisira Dharmasri Jayasekara ◽  
Iroshini Abeysekara
Keyword(s):  
Information Technology ◽  
Design Methodology ◽  
Digital Forensics ◽  
Content Type ◽  
Global Context ◽  
Study Approach ◽  
Legal Frameworks ◽  
Work Done

Purpose The purpose of this paper is to discuss the role of digital forensics in an evolving environment of cyber laws giving attention to Bay of Bengal Initiative for Multi-Sectoral Technical and Economic Cooperation (BIMSTEC) countries, comprising Bangladesh, India, Myanmar, Sri Lanka, Thailand, Nepal and Bhutan, in a dynamic global context. Design/methodology/approach This study uses a case study approach to discuss the digital forensics and cyber laws of BIMSTEC countries. The objective of the study was expected to be achieved by referring to decided cases in different jurisdictions. Cyber laws of BIMSTEC countries were studied for the purpose of this study. Findings The analysis revealed that BIMSTEC countries are required to amend legislation to support the growth of information technology. Most of the legislation are 10-15 years old and have not been amended to resolve issues on cyber jurisdictions. Research limitations/implications This study was limited to the members of the BIMSTEC. Originality/value This paper is an original work done by the authors who have discussed the issues of conducting investigations with respect to digital crimes in a rapidly changing environment of information technology and deficient legal frameworks.

Outsourcing relationship management: accounting in the decision mix

2018 ◽  
Vol 39 (5) ◽  
pp. 41-49
Author(s):  
Mirghani Nimir Ahmed
Keyword(s):  
Management Accounting ◽  
Accounting Information ◽  
Relationship Management ◽  
Internal Audit ◽  
Management Control ◽  
Control Mechanisms ◽  
Monitoring Cost ◽  
Content Type

Purpose The paper aims to examine the role of management accounting and accounting information in decisions to outsource and manage outsourcing relationships. Design/methodology/approach The paper uses a case study method. Data are collected through semi-structured interviews and informal discussions with executives of the participating companies. Official documents and secondary materials were analysed. Findings The findings of these cases present evidence of some roles given to accounting information and varying tasks assumed by accountants and finance staff in the outsourcing projects undertaken. These roles and tasks range from financial evaluation of new outsourcing proposals and alternatives, consultation and price negotiations in the planning and feasibility stages to the management of outsourcing relationships including monitoring, cost analysis, performance measurement, internal audit, design and implementation of risk-reward payment schemes. Managing the outsourced functions in one case involved in the use of informal control mechanisms such as trust, knowledge sharing, mutual understanding and cooperation between partners. Practical implications The paper highlights the role of management accounting and information in outsourcing relationship management and evaluation. The case findings provide the opportunity for management practitioners to understand the strategic role of management accountants in the management of inter-firm relationships. Originality/value The case study presents new empirical evidence of the role of management accounting and accounting information in the management control of outsourcing relationships.

scholarly journals Case Study on the Efficiency of Recycling Companies’ Waste Paper Collection Stations in Japan

2021 ◽  
Vol 13 (20) ◽  
pp. 11536
Author(s):  
Xiaoyue Liu ◽  
Jeongsoo Yu ◽  
Kazuaki Okubo ◽  
Masahiro Sato ◽  
Toshiaki Aoki
Keyword(s):  
Collection Efficiency ◽  
Waste Paper ◽  
Current Status ◽  
Collection System ◽  
Trade Area ◽  
Operational Characteristics ◽  
The Government ◽  
Families With Children

Each year, a large amount of waste paper (WP) is generated in Japan, and due to the change in lifestyle with the COVID-19 pandemic, the WP collection and recycling system in Japan faces new challenges. Although the government of Japan has installed WP collection systems, the efficiency of these traditional WP collection systems is too low, and this causes inconvenience to the governments, residents, and other stakeholders. On the other hand, some recycling companies in Japan are trying to establish a nontraditional WP collection system by setting their own WP collection stations in cooperative supermarkets. Yet, the efficiency of this new system has not been clarified. This research aims to investigate the current status, operational characteristics, and the role of recycling companies’ WP collection stations in the Japanese WP collection system. By performing trade area analysis and stepwise OLS regression, this research will evaluate WP collection stations’ efficiency. Moreover, this research will also discuss how the new WP collection system improves WP collection efficiency and residents’ convenience. The results show that WP collection stations efficiency is particularly high in large supermarkets with many parking spaces and long business hours, as well as in areas with many families with children. Recycling companies’ WP collection system could create a system, which can satisfy resident, government, and recycling company interests at the same time.

scholarly journals Penggunaan Tes Online “Testmoz” Terintegrasi dengan Googleclassroom sebagai Alternatif Alat Pembelajaran Daring

2020 ◽  
Vol 8 (2) ◽  
pp. 485-497
Author(s):  
Ivan Ashif Ardhana
Keyword(s):  
Information Technology ◽  
Online Learning ◽  
Learning Process ◽  
Assessment Tool ◽  
Rural Students ◽  
Additional Result ◽  
Design Data ◽  
Digital Platforms ◽  
Case Study Design

[The Use of the Online "Testmoz" Test Integrated with Google Classroom as an Alternative Online Learning Tool]. This study aimed to explore students’ acceptance level of the online-based assessment tool “Testmoz” integrated with Google classroom on chemistry courses. The subjects were 51 students of the fifth semester at Jurusan Tadris Kimia IAIN Tulungagung selected by purposive sampling. The method used in this study was a one-shot case study design. Data obtained from students’ questionnaires and interviews before the Covid-19 pandemic start to begin. The result shows 93,30% accepting the level of Testmoz integrated with Google classroom. These findings were supported by students’ interview data as a user that overall result was positive and shows support. The additional result shows the high interest of rural students through learning innovation using the help of information technology. These results may support the learning process on pandemic conditions that use digital platforms such as the Learning Management System (LMS) as supporting tools of learning in this era.

A Multiple Case Study on the Nature and Management of Shadow Information Technology

2016 ◽  
Vol 31 (1) ◽  
pp. 79-101 ◽  
Author(s):  
Stephan Zimmermann ◽  
Christopher Rentrop ◽  
Carsten Felden
Keyword(s):  
Information Technology ◽  
Transaction Cost Economics ◽  
Multiple Case Study ◽  
End User ◽  
It Department ◽  
Multiple Case ◽  
It Departments ◽  
Shadow It

ABSTRACT In several organizations, business workgroups autonomously implement information technology (IT) outside the purview of the IT department. Shadow IT, evolving as a type of workaround from nontransparent and unapproved end-user computing (EUC), is a term used to refer to this phenomenon, which challenges norms relative to IT controllability. This report describes shadow IT based on case studies of three companies and investigates its management. In 62 percent of cases, companies decided to reengineer detected instances or reallocate related subtasks to their IT department. Considerations of risks and transaction cost economics with regard to specificity, uncertainty, and scope explain these actions and the resulting coordination of IT responsibilities between the business workgroups and IT departments. This turns shadow IT into controlled business-managed IT activities and enhances EUC management. The results contribute to the governance of IT task responsibilities and provide a way to formalize the role of workarounds in business workgroups.

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