Multinational Research Society Publisher

MRS Journal of Accounting and Business Management

Issue-1 (December), Volume-1 2024

1. Analysis of the Impact of IT Audit Implementation on Data Integration...
21

Indy Misya Rumata Situmorang*,...
Universitas Sumatera Utara, Medan, Indonesia
1-3

IT audit is a technology that includes the process of checking and evaluating the information system owned by the company. The purpose of using IT audit is to make it easier for auditors to check data security, maintain system quality and control access to company information. Currently, many companies have constraints on the IT audit system they have so that they are very vulnerable to data misuse by irresponsible parties such as what happened to BPJS Kesehatan and Bank Syariah Indonesia in 2023. This case reflects the failure of the company's information system because they were careless in conducting IT audits . This article aims to analyze the effect of IT audit implementation in maintaining data integration and company performance. The method used is a literature study by utilizing relevant books and journals. The results and discussion show that the use of CAATs as part of IT audit techniques can be used to detect security gaps, monitor network activity, and evaluate data integrity on an ongoing basis, thereby helping companies identify and address cyber threats before greater losses occur. In addition, CAATs help companies ensure compliance with regulations related to data protection. With ongoing audits, CAATs can evaluate whether data protection policies and procedures have been followed properly by all parts of the organization so that company performance is more optimal.

2. Impact of Cloud Computing on IT Audit Practices: Challenges and Opport...
6

Putri Ayu Nur Rizki*, Sasha Ha...
Universitas Sumatera Utara, Medan, Indonesia
4-7

: Cloud computing has changed the information technology landscape and has had a significant impact on IT audit practices. This research aims to analyze the challenges and opportunities faced by auditors in implementing cloud computing. Using a case study approach and collecting references based on written documents, this research identifies that cloud computing increases the efficiency and accessibility of data, allowing auditors to conduct analysis more quickly and accurately. However, key challenges such as data security risks, regulatory compliance, and the complexity of managing cloud environments are significant concerns. Additionally, reliance on cloud service providers raises questions about control and transparency. This research concludes that although there are challenges that need to be overcome, cloud computing offers great opportunities for innovation in IT audit practices, which can improve the quality and integrity of audits in the digital era.

3. Cybersecurity Audits: Best Practices for Reducing Risk in the IT Envir...
4

Cut Rafifah Syaakirah*, Luthfi...
Universitas Sumatera Utara, Medan, Indonesia
8-12

A cybersecurity audit is a systematic process that aims to assess and improve information security in an IT environment. In an increasingly digital and connected context, organizations face a wide array of threats that can compromise their data and infrastructure. Therefore, it is important for organizations to conduct regular cybersecurity audits as a risk mitigation measure. In an increasingly complex digital age, organizations face a variety of risks that can threaten their data and infrastructure. This article discusses best practices in conducting cybersecurity audits to identify and mitigate potential risks. Through a risk-based approach, these audits focus not only on regulatory compliance, but also on proactive assessments of potential vulnerabilities. The discussion includes the use of effective audit tools and techniques, the development of a comprehensive security policy, as well as the importance of employee training and awareness. By implementing these best practices, organizations can strengthen their security posture and minimize the impact of evolving cyber threats.

4. Stewardship in Public Sector Management: A Systematic Review of Its Im...
2

Julia, Juliana Siahaan*, Nova...
Universitas Sumatera Utara, Medan, Indonesia
13-18

: This systematic review examines the role of stewardship in public sector management and its impact on public trust and service delivery. Stewardship, characterized by responsible and ethical governance, is increasingly recognized as a critical component for enhancing public sector performance. This study synthesizes findings from various reviewed articles, government reports and case studies to assess how stewardship practices influence public perception and service outcomes. The review identifies key stewardship dimensions, including accountability, transparency, and stakeholder engagement, and evaluates their effect on trust-building and the efficiency of service delivery. Results indicate a positive correlation between robust stewardship practices and increased public trust, leading to improved service accessibility, quality, and satisfaction. The study highlights best practices and offers recommendations for policymakers to strengthen governance frameworks, thereby fostering a sustainable trust-based relationship between public institutions and citizens. This research contributes to the broader discourse on public sector reforms and underscores the significance of ethical leadership in achieving societal goals.

5. The Application of Pecking Order Theory on Corporate Financing Decisio...
11

Wilman Sihotang*, Sarah Ainun...
Universitas Sumatera Utara, Medan, Indonesia
19-22

This study aims to evaluate the application of the Pecking Order Theory in corporate finance through the analysis of articles indexed in Scopus over the past decade. The study was conducted using the Systematic Literature Review (SLR) method, covering articles from 2014 to 2024. The findings show that 64% of the research focuses on capital structure, which underscores the relevance of this theory in understanding companies' preferences for financing sources. Additionally, 25% of the articles discuss its application in corporate finance, while its contribution to the fields of social and management is relatively limited, reaching only 8% and 3%, respectively. The publication trend shows spikes in certain years, particularly 2016, 2021, and 2022, each with two articles published. This research suggests the development of studies in less explored areas and the integration of this theory with modern financial technology innovations, in order to expand its relevance in the digital era. This study makes an important contribution to understanding the dynamics of the Pecking Order theory in the context of corporate finance and its future development direction.





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