In ensuring the alignment of an organization’s information system risk and control, beside Entity and General Control, an organization must also strive to set application control at business process level. How do we do that? Here is one of my paper written ( in Indonesia) for academic journal initially submitted for project completion. It’s a good idea to share it and to be able to discuss control in accounting information system context. Continue reading
Category Archives: Teaching
When data and intelligence are all there
Pizza joke. First time it came out on the net people laughed. Many thought it was hillarious, though many of us also had a hunch that it would soon happen. When our data are all there, pretty much everywhere – not necessarily on the cloud – combined with the omnipresence of data transmission devices, it has happened.
Not only a heavenly new order for big bucks commercials, but what we are all doing is simply sending pattern to the Big Boss. That’s when the situation is getting near to the uncanny valley plot. This comical clip is reflecting my point. Enjoy!
Commemorating Mas Muki (Arrianto Mukti Wibowo)
I dedicate this post to the late Mas Muki, someone who had passed away over ten years back, sometime in 20 October 2011. Someone I barely know but he openly shared his knowledge, something that endear him to people, close or not. Allow me to copy and drop my post at that time to remind me to constantly be generous toward knowledge sharing. Continue reading
Ketahanan Ekonomi Digital Indonesia 2023 [ID]
I wrote it with my student Wina Aprilianisa
Pendahuluan
Komputasi dan digitalisasi telah memengaruhi kemajuan sistem ekonomi peradaban yang sangat jauh menembus interaksi sosial dan kehidupan. Sebelum era informasi, standar hidup relatif landai, hingga era informasi terjadi peningkatan kesejahteraan 30 kali lipat (Brynjolfsson & McAfee, 2011). Teknologi menjadi hal paling penting yang terjadi pada kemanusiaan dalam konteks standar hidup. Kombinasi dari penggunaan teknologi digital, hasil adopsi digitalisasi, dan mekanisme adopsinya memungkinkan hadirnya suatu inovasi digital. Inovasi digital dimaknai sebagai kombinasi teknologi digital dan mekanisme adopsinya yang mengubah proses bisnis, sifat, dan struktur bagaimana produk dan jasa dibuat dan ditawarkan, dapat menghasilkan jalur penciptaan dan pengakuan nilai baru yang disebut inovasi digital (Nambisan et al., 2017). Gambar 1 menunjukkan struktur konseptual dari inovasi digital.
Gambar 1