Archive for November, 2011

University Alliance Academic Conference 2011

November 12th, 2011 No comments

Event Academic Conference 2011 diselenggarakan oleh SAP University Alliance pada tanggal 6-10 Juni 2011 di Singapura, Event tersebut diikuti oleh akademisi dari India,  Thailand, Malaysia, Indonesia, Filipina, China, dan Australia. Selama empat hari berturut-turut peserta mengikuti workshop kurikulum SAP Bussiness Process Integration, SAP Business by Design, SAP ABAP Programming, dan SAP ERP Simulation. Kegiatan workshop dilaksanakan di Singapore Polytechnic dengan menghadirkan instruktur dari Jerman, Amerika dan India. Academic Conference dilaksanakan pada hari ke-3 di Mappletree Business Center dilanjutkan acara Gathering di Siloso Beach Sentosa Island



Categories: Bincang Umum Tags:

Teknologi Audit

November 12th, 2011 No comments


Fitri Annisa, Lutfi Harris



The aim of this research is describing how to detect fraud using Computer Assisted Audit Technique (TABK). This research focus on purchasing fraud. Qualitative research method has used in this research.Symptoms of fraud can be separated into six categories: accounting anomalies, internal control weaknesses, analytical anomalies, extravagant lifestyle, unusual behavior, and tips and complaint. Auditor can use TABK especially to detect accounting anomalies, and analytical anomalies. The using TABK in detecting fraud can increase the effectiveness and efficiency of audit process. In the company which was implementing computer based information system, most of the data was stored in digital format, it could not read directly, and only a little physical audit tracking. Therefore, this is the chance for the auditor to use TABK to detect symptoms of fraud.

When the auditor find fraud’s symptoms, he or she must investigate whether the symptoms resulted from actual fraud or by other factors. The result of the test using TABK is just a mediator for the auditor to find fraud’s symptoms. So, the auditors have to do further investigation. By using TABK, the process to detect fraud will be able to be done more effective and efficient.
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Categories: Riset Tags:

Penelitian E-Learning

November 11th, 2011 4 comments

Influence of Usage Effectiveness, Trust, Perceived Usefulness, and Computer Anxiety in Using Information System Technology (e-learning) to Individual Performance

(Study to Lecturers in the Economic and Business Faculty Brawijaya University)


Dyah Kurniawati S.

Lutfi Harris, M.Ak., Ak.


 The objectives of the research are to examine factors that influence individual performance in using information system technology, especially e-learning. This research was done in the Economic and Business Faculty, Brawijaya University to the 150 lecturers as respondents. This research used multiple linier regressions in hypothesis analysis. Simultaneously, the result of regression analysis model indicates that some variables such as usage effectiveness, trust, perceived usefulness, and computer anxiety in using information system technology (e-learning) influence to individual performance. According to the t-test, variable of usage effectiveness, perceived usefulness, and computer anxiety in using information system technology influence to individual performance. Otherwise, the variable of trust in using information system technology (e-learning) has not influence to individual performance. From this research, we know that the existence of e-learning is quite effective and efficient in providing materials to their students. However, there are several factors that causing some lecturers do not use e-learning actively in their teaching, so it makes the lecture not believe that e-learning can improve their performance. Some of these factors, namely using of e-learning that is not appropriate with their teaching needs, the anxiety that their material teaching are not well received by students, and lecturers of high workload. This result indicates that the existence of e-learning should adjust to the user needs so as to improve their individual performance.

 Keywords: using effectiveness, belief, perceived usefulness, computer anxiety, information system technology (e-learning), individual performance

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Penelitian Alat Pembayaran

November 11th, 2011 No comments

Analisis Faktor-Faktor yang Mempengaruhi Persepsi Pengguna dalam Menggunakan Kartu Kredit

Vina Kumala Dewi

Lutfi Harris, SE., MAK, Ak

The objectives of this research are to examine some determinant factors that influence the user perception of using credit card. The respondents of this research are citizens of Malang City who have credit card and use it. Researcher has got response from 96 respondents. The technique that used for analyze data was multiple regression analysis by SPSS 17 software. The variables that used in this research are reward, security, fee, and credit card acceptance. The result of this research shows that security and credit card acceptance significantly influence user perception of using credit card; reward and fee do not significantly influence user perception of using credit card. The conclusion of this research is user perception of using credit card is influenced by security and credit card acceptance. The implication of this research is relevant toward bank sector to consider determinant factors which influence user perception of using credit card. From this research we know that perception of system technology have part in implication and development of information system technology.



Keywords:  reward, security, fee, acceptance, perception, and credit card

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