During the COVID-19 pandemic, e-payment systems, also known as cashless payment systems, have steadily evolved as a payment system instrument. Changes in payment methods, followed by a growth in digital payment systems, may be driving people to use e-wallets. The functions of an e-wallet are similar to those of an e-banking or mobile banking account, but an e-wallet gives greater convenience and simplicity of access while making payments. Because the use of e-wallets can help reduce the spread of COVID-19-causing coronaviruses, this study looks into the possibilities of increasing e-wallet usage while also increasing the use of digital payment and online transactions during the COVID-19 outbreak.
E-payment systems, also known as cashless payment systems, have gradually started to replace traditional payment systems. An e-wallet is an innovative cashless payment system that could make transactions more effective and efficient and could mitigate possible fraud risk in cash-based payment systems. This study intends to highlight the potential of e-wallets in mitigating fraud risks in payment systems. This study employs an iterative review of the literature and publications that are relevant to e-wallet and fraud mitigation in payment systems. Based on the analysis, the conclusion reached is that the e-wallet system could reduce the possible risk of fraud occurrence in cash-based payment systems.
This study analyzes the information systems needs of the Internal Audit unit at the University of X for documenting audit paperwork and designing electronic audit paperwork documentation to be integrated into one database application. This electronic paperwork is to be designed using the Framework for the Application of System Thinking model. Documentation of audit paperwork is undertaken to collect documents during auditing that originate from any source and with any relation to the scope of the audit. Auditing work begins from with the planning, preliminary survey, evaluation of management control, substantive testing, reporting, and follow up of the audit results. The research method used is the qualitative method, with a single case study approach. Data were collected through observation, interviews, and examination of documents. The results of this study will help SPI units document their audit paperwork electronically and in an integrated way such that audit paperwork is complete and integrated.
<p class="Default"><em>This research aims to design an information system to record assets and inventories at DKI Jakarta Regional Public Service Agency (BLUD). This study is based on the findings from Examination Report (LHP) issued by the Indonesian Supreme Audit Institution (BPK RI) which states that there are quite a few problems about assets at BLUD (BPK RI, 2017). This research is expected to answer research questions about how to design the system of assets and inventories needed by BLUD to assist the process of internal control and asset management. This study uses the Framework for the Application of Systems Thinking (FAST) as a method for systems development popularized by Whitten and Bentley (2007). This study uses a case study approach with the triangulation method, where the qualitative data as primary data by conducting interviews and observations. Unit of analysis in this study is the BLUD responsible for asset management. Currently, the existing asset information systems only record fixed assets and not connected to the financial reporting system. Assets and inventories information need to move manually by re-inputting the value to prepare financial statements. The result of this research is a design of asset information system to enhance internal control.</em><em></em></p><p class="Default"><strong><em>Keywords:</em></strong><em> </em><em>Assets, Information Systems, Internal Control Systems</em><em></em></p>
<p><em>At the moment, budgeting processes carried out in Regional Public Service Agency in health sector in DKI Jakarta had been done manually so changes between corrective Work Plan and Budget (RKA)s and updated RKA cannot be seen directly. It causes ineffectiveness and bad transparency in the budget preparation process as unconfirmed RKAs are not well documented. The purpose of this study is to create a design of integrated accounting information system between budgeting information system as a part of Integrated Financial Reporting and Management Information System (iFRAMES). Transparency Theory is used to analyze the needs of budgeting transparency in government organization. The method used in budgeting system design is Framework for the Application of Systems Thinking (FAST) as the method in planning system design and the study approach used is a case study with triangulation method with qualitative data in the form of data from interview and quantitative data in the form of document review. The unit of analysis examined in this study is multiple-embedded units, between DKI Jakarta Health Office and BLUD. This study resulted in an integrated planning system design for BLUD to support planning activities so planning activities could be carried out with high transparency and efficiency.</em></p><strong><em>Keywords:</em></strong><em> Accounting Information System, BLUD, Budgeting System, FAST, Puskesmas, RKA, Theory of Transparency.</em>
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