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Archive for the ‘Scholarships & Study’ Category

Popped Up Research Question -4

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Mungkin ide nya mudah, but practically, hal ini bisa menjembatani kepentingan industri (vendor pengembang), yg seringkali dilupakan akademia. Yakni:

RQ1: Apakah praktisi masih embracing conceptual modeling secara serius?
cabang pertanyaanya: Teknik pemodelan apa yang paling popular

RQ2: How was adoption pattern of modeling technique in regards to some variables, say, organization size, purpose, topics, jenis software, pemodel/analis?
pertanyaan ini membantu akademia memperkecil gap ekspektasi dari kalangan industri yg selama ini punya fokus yg belum sinkron.

Selain menggunakan data kuantitatif, penelitian yang diusung nanti dapat juga menjadi sarana meletakkan batu pertama dalam penelitian kualitatif, yakni menentukan secara kontinu faktor faktor tren yg menjadi penentu keberhasilan sebuah aplikasi pemodelan sistem. Mahasiswa bisa mulai mengenal alat analisis non kuantitatif, seperti menggunakan NVivo. Metodenya bisa dengan studi kasus, atau juga grounded research.

Selamat Hari Jum’at kawan TGI Friday!!
Gruß


For my students who are interested to get some reading in conceptual model, be it in object, process and data model, place your request on the comments box.

Written by Ritchi

July 15th, 2011 at 8:12 pm

Popped Up Research Question -3

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Topik 1
Pekerjaan akuntansi, sama seperti sistem informasi, penyedia informasi yang berkualitas. SysTrust sebagai organisasi, ataupun COBIT sebagai kerangka IT Governance telah memberikan pijakan dalam menentukan kualitas sebuah informasi. COBIT sendiri menyebutnya sebagai information criteria a.k.a business requirement. (1) Effectiveness, (2) Efficiency, (3)Confidentiality, (4)Integrity, (5) Availability, (6) Compliance, dan (7)Reliability. Students dapat:

RQ1: Mengevaluasi dalam konteks tertentu (berupa control context, risk management, audit, atau lainnya), bagaimana COBIT memiliki validitas dan konsistensi internal dalam mencapai kriterita informasi itu, or
RQ2: Bagaimana kualitas informasi diterapkan dalam pelaksanaannya? lebih relevan bila diselenggarakan dalam studi kasus, walaupun menggunakan cross sectional method juga tidak masalah
RQ3: Bagaimana kualitas informasi akuntansi dengan basis kerangka selain COBIT,seperti SysTrus, ITIL, COSO atau ISO? bahkan bisa diexpan RQ nya dengan komparasi untuk mencari tahu
RQ4: Bagaimana kerangka IT Governance mendukung kualitas informasi melalui perbandingan kerangka tersebut, dalam konteks Indonesia.

Topik 2

Ontologi merupakan domain pengetahuan yang juga banyak diadopsi kalangan peneliti di bidang analisis dan perancangan sistem. Pada intinya, ontologi mencoba menjembatani kebutuhan “kognitif” seseorang dalam memahamai fenomena dunia nyata. Dalam konteks pengembangan sistem, konteks pemodelan dunia nyata menjadi penting, karena pengembangan dan analis perlu memetakan dan mengidentifikasi konstruk dunia nyata yang mana yang perlu dimasukan dalam katalog informasi/pengetahuan model sistem. Analisis Representaional (berbasis teori Representasi oleh Bunge-Wand-Weber (BWW) dapat dijadikan pijakan awal untuk mengevaluasi bagaimana model proses bisnis ataupun model struktur data, ataupun model aktifitas organisasi sudah memenuhi “kebutuhan informasi” sebagaimana mana di positkan oleh BWW.

Dengan mengevaluasi suatu model, diharapkan pemahaman thd dunia nyata (modeling) dapat lebih terakomodasi dan terwujud dalam aspek yang sudah melalui tingkatan pengukuran yang ilmiah dan terbukti.

RQ1: Bagaimana kemampuan representasional dinilai, bila dikaitkan dengan teori representasi BWW atas teknik pemodelan tertentu (DFD, Flowchart, UML activity, REA, BPMN, ebXML, dll) dalam hal permasalahan tertentu (e.g:compliance, penyelesaian suatu tugas spesifik, penciptaan informasi proses bisnis)?
RQ2: Isu apa saja yang perlu diperhatikan oleh akademis, vendor, dan praktisi terkait dengan teknik pemodelan tertentu saat ini saat yg akan datang?
RQ3: Bentuk kombinasi model apa saja apa yang mendukung kebutuhan pengembang atau pun pengguna dalam pemecahan permasalahan/pengambilan keputusan?

PS: Buat temen2 mhsw yg kesulitan/tertarik discuss utk pengembangan topik skripsi mereka. Pintu terbuka lebar untuk supply jurnal yg berkaitan dgn apa yg sudah sy bicarakan.

Thank you.
(sambil pusing mikirin proposal sendiri)

Written by Ritchi

July 15th, 2011 at 8:09 pm

Popped Up Research Question -2

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Mumpung masih ingat, langsung ditulis. RQ ini berhubungan dengan sistem informasi akuntansi, khususnya dalam konteks pemahaman terhadap proses bisnis. Kita ketahui dalam keberhasilan pengembangan atau pun penggunaan sistem informasi akuntansi, pendekatan user centric merupakan pendekatan yang bisa digunakan untuk memastikan seberapa berguna / berhasil kah sebuah sistem yang akan dirancang dalam run time.

Berikut RQ yang dimungkinkan dalam konteks terhadap evaluasi kritis terhadap sistem.

1. Bagaimana model data memiliki kualitas yang bisa disampaikan pada pengguna dalam hal pemaknaan terhadap realitas proses organisasi. Peneliti bisa menggunakan metode riset kuasi eksperimen dengan membandingkan beberapa model data yang biasa digunakan dalam praktik (ER, Objek, IDEF, atau UML) kemudian terapkan pada sampel partisipan yang memakainya.

2. Mengevaluasi kualitas struktural dari sebuah model dalam mengekspose pengendalian aplikasi, atau khususnya pengendalian pada proses bisnis (business process control)? hal ini penting, krn dalam praktik information assurance/auditing, pemahaman terhadap IT Governance yg khususnya IT control di bagi menjadi beberapa layer, entity level, service level (general control) dan business process level (application control). Silahkan refer ke COBIT.

3. Meneliti seberapa jauh kemampuan model/diagram dalam perancangan sistem terhadap pemahaman user dalam melaksanakan tugas mereka (sering disebut Task Implementation) yang diamanatkan pada mereka. Sekali lagi, metode riset yang cukup representatif adalah eksperimen. Studen pada awalnya menciptakan skenario terlebih dahulu, rancang bangunan model yg akan dipakai lengkap dengan versioningnya, kemudian terapkan pada sampel user (bisa mahasiswa akuntansi lainnya, atau vendor untuk mencerminkan relevancy). Hal ini empirically lebih robust dibanding melakukan analisis melalui kuisioner.

That’s it for now….
Gruß

Written by Ritchi

July 15th, 2011 at 8:07 pm

Popped Up Research Question -1

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***This is a copy of my FB note***

Alarmed this news from one of my best colleague, I think students n peers also ought to know about the recent state of what currently happen to EY. Hey, guess it’s nice to post this note bundled in series of “Popped Up Research Question” note :). Students may use them for their future references in developing their research works for their final thesis.

Just come across this intriguing questions. You may extend into more broader or narrower extent for your own interests. But remember it shall be connected to current practice of auditing and accounting accepted principles.

1. How does current standard of audit scope determination REALLY pay off for developing auditor independence position in disclosing the proper and mandated financial information?

2. Are current norms pulling the auditor’s weight in doing their obligation to independently expose clients activities ?

Well, that’s it for this moment.

Written by Ritchi

July 15th, 2011 at 7:53 pm

Gifts from Minister of Education short visit

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Our Minister of National Education, Mr.Muhammad Nuh, visited us with his team as part of his European visit work. Initially, the gathering was intended as private session between a number of Dikti scholarship holders with the Ministry of National Education team. But, it turned out to be an open gathering, as more people outside the scholarships grantees were showing interest to join the event.

Limited with time before next flying to Geneve, not much time was given to all audiences to have everyone spoke for their concern and question. But, I this 2 hours discussion was enough to make sure that most issues are addressed. The talk started with Mr.Minister giving the introduction. He gave some brief updates about what the Ministry are doing with regards to national education sector.

The session continued with question/answer session with Mr. Minister first having the whole questions answered from general side, and in the last part of the discussion, the Director General of Higher Education elaborated some detailed answers. Most of the questions ranges from some scholarship management challenges dikti needed to tackle and the opportunity for extending the grant.

My hunger because of skipping lunch were compensated with the discussion which I found pretty clear, engaging and giving my self more beliefs with Indonesia’s future. He mentioned that Indonesia are now focusing the higher education sector to three development priorities in the future. Those are engineering, science and agriculture. Of total university people, engineering, science and agriculture only account for around 11%, 3.3% and 3.6% respectively (correct me the number if I’m wrong). While not intending to underrate other sector – business, politic, law and other social science – our national education budget will be mainly used to foster the three sectors.

He also proudly said on Indonesia geographical and demographical’s education complexity as something more developed economies regarded as of potential value. As gross participation number (angka partisipasi kasar – APK) gradually increases, so does the spending of national education budget. Increasingly, they target to boost the budget spending to Rp 1,000 trillion, 4 times of current spending on education. Since Indonesia’s education spending is set to 20% of total national budget, it means total national budget is also bigger. Something which is not caught to my eye. It is great to know that our nation, at least our minister, seriously plans seed for young generation to stand up for brighter future. However, continuous and serious monitoring on where the money flows and used is also worth of consideration. As the minister said, what happen to the fund is not actually kept by center government, but distributed to local government in 33 provinces and further to more than 300 regencies all over Indonesia. Out of 240 trillion budgeted fund for Ministry of Education, about 150 trillion is distributed to them for further management. It is on these points careful government internal control and close monitoring must be placed. We understand how these little new kings are full of sophisticated conflict of interest needs to be overcome. Until that happen, we can not just rely on the accounting-based report.

I guess, it is time, in fact everyday, for us to set our mindset that Indonesia can not, and will not be overlooked anymore as a nation. We have everything we need to be a great nation. Sounds cliché, but with a relentless effort on eradicating corruption, building people capacity through education, and maintaining better management on our national asset, we can be the next china or india.

Written by Ritchi

July 6th, 2011 at 6:34 am

Call for more variety in accounting research

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Accounting Information System researches have been long pouring focus on risk and related controls. Particular to the issuance of Sarbanes-Oxley Act of 2002, some scholars started to examine the construct and internal validity of variety of control frameworks. One work has been performed to examine the internal validity of CobiT by examining the extent on which experts and senior auditors express the agreement on CobiT components to the way they think and view about control (Brad Tuttle and Scott D. Vandervelde, 2006).

Other also tested COSO framework components and information technology for their strength in representing material weaknesses (Klamm and Watson, 2009). To my self, this opens opportunity for accounting students for examining other angle of financial reporting process amid the close interdependency of accounting and information technology. My own expectation is more on the enrichment of final report topics, which still more on financial and auditing domain.

Though not completely mandatory, there seems to be a tendency in the process of final report working assistance to stay on those areas, which may impair the the holistic and creative side of research topics. The culprits I would say are, both the student’s propensity of working in a comfort zone and the lecturer’s limited time to seek out and to master more open and challenging topics. Sooner or later, it is imperative to stay open and be exposed with industrial practice both in information system and financial reporting practice. Afterall, we have heard about this saying, the only thing stay constant is change.

FYI, please give me comment if you’re interested to get the readings mentioned above, provided that it is for study purpose.

Written by Ritchi

July 3rd, 2011 at 9:17 pm

Working Papers of PPA

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The Accounting Research and Development Lab (PPA), a research and consultancy oriented subdivision of Accounting Department, Padjadjaran University, houses large number collection of researches and project reports recently conducted. We aim to share the result of our knowledge-based activities for the development of accounting and business information system domain studies and to bridge our academical and practical-backed potentials as professional relevance.

We regularly update the working papers and are currently organizing for a better interactivity of our website. To see the collection, please go to this link : ppa working papers. We also organize our research publication entitled Jurnal Akuntansi dan Keuangan which has been in our fifth volume (and progressing). We are currently on our way for accreditation for the journal. Wish us luck!

Written by Ritchi

June 30th, 2011 at 8:27 am