Reliability Of Information Systems Research Articles

Accounting Information Systems and Performance of Manufacturing Companies in Rwanda. Case of CIMERWA Plc

Purpose: The general objective of this study was to assess the effect of Accounting Information Systems (AIS) on the performance of manufacturing companies in Rwanda, focusing on a case study of CIMERWA Plc. Specifically, the study assessed the effect of Accounting Information Systems security on the performance of CIMERWA Plc, examined the effect of Accounting Information Systems accuracy on the performance of CIMERWA Plc and analysed the effect of Accounting Information Systems reliability on the performance of CIMERWA Plc. Methodology: The study was descriptive as well as correlational. A population of 157 from various departments within CIMERWA Plc. A sample size of 113 was determined by the researcher using Slovin's formula. Every member of the population has an equal chance of getting chosen when a simple random sampling is used. Questionnaire and interview guide all played a role in the data collection process. Within the scope of the research, SPSS 25 was used. Findings: The results indicate coefficient for AIS security is 0.307, suggesting that for each unit increase in AIS security, performance improves by 0.307 units, with this relationship being statistically significant. Similarly, the coefficient for AIS accuracy is 0.323, indicating that a one-unit increase in AIS accuracy corresponds to a 0.323 increase in performance, which is also statistically significant. Additionally, the coefficient for AIS reliability is 0.348, signifying those improvements in AIS reliability enhance performance by 0.348 units, with a statistically significant impact. Unique Contribution to Theory, Practice and Policy: The study recommends that CIMERWA PLC enhance AIS security through multi-factor authentication, employee training, and advanced technologies; improve AIS accuracy via audits, automated validation, and staff training; and strengthen AIS reliability through regular updates, user support systems, and feedback mechanisms to ensure seamless operations and optimal data management.

Exploiting Legal Reserve Compensation as a Mechanism for Unlawful Deforestation in the Brazilian Cerrado Biome, 2012–2022

This research investigates the illegal Vegetation Suppression Authorization (VSA) for Legal Reserve Compensation (LRC) in Tocantins, Brazil, between 2012 and 2014. The VSA is a license issued by state environmental agencies that authorizes the removal or clearing of native vegetation. This infraction resulted from the state environmental agency’s mistaken interpretation of Resolution 07/2005 of the State Environmental Council and the Native Vegetation Protection Law, which operates nationally and takes precedence over state resolutions and laws. The study area focuses on eight municipalities contained in the Formoso, Pium, and Javaés river basins. The methodology examines irregular VSA-LRC cases through geospatial data analysis, multitemporal analysis using remote sensing data, and economic assessments in both the origin and destination areas of the compensatory reserve. The results showed that among the 217 VSA-LRC applications during the period, 93 had corresponding geospatial data, indicating that 57.1% of the geospatial data were missing. This discrepancy between the authorized area and the available geospatial information restricts the oversight capability of the regulatory agency. A decade-long deforestation analysis of VSA-LRCs using remote sensing data considered three phases: 2012–2014 (application and issuance of VSA-LRCs), 2015–2018 (operational issuance), and 2019–2022 (post-expiration of VSA-LRCs). The results revealed a total VSA-LRC area of 343.291 km2 (34,329.10 ha), with 229.1169 km2 (22,911.69 ha) of deforestation. Notably, 54.877 km2 (5487.70 ha) of this deforestation occurred in 2019–2022, after the VSA-LRC had expired. The analysis of the LRC origin and destination areas demonstrates a unidirectional strategy, from economically more valuable areas to less valuable ones, according to land market dynamics. Therefore, this investigation concludes the need for greater administrative transparency, the development of a reliable geospatial data system for monitoring, and policy changes and actions to enhance environmental protection.

Navigating the digital tax landscape: The impact of service quality factors on E-filing adoption among individual taxpayers in Jakarta

Tax administration digitization improves taxpayer experience through e-filing, supported by service quality, trust, and information technology. This study integrates electronic service quality to understand the decision to use E-filing, offering a comprehensive approach with the E-Filling model to create digital records that are easily accessible. This study analyzes the effect of quality factors on the use of E-filing, with mediation from perceived ease of use and perceived usefulness. The study design uses an explanatory with a causal approach to confirm the relationship between variables related to the use of e-filing by taxpayers in Jakarta. Samples were taken from 10,580,475 taxpayers, with 150 respondents based on certain criteria. Primary data were collected through an online survey using a Likert scale. The measurement model was tested for validity and reliability, as well as structural analysis to assess the relationship between variables using path coefficients and bootstrapping analysis for significance. The coefficient of determination (R²) and path analysis were also conducted to measure the impact of mediating variables. The study shows that of the various service quality factors, only responsiveness has a significant effect on the perception of e-filing usefulness with a T-statistic of 3.253 and a P value of 0.001. Meanwhile, the informativeness, reliability, and system availability factors do not show a significant effect on the perception of ease and usefulness, indicating the need for improvement in information delivery and system reliability. High responsiveness is very important in supporting positive perceptions of the usefulness of the e-filing system. Path analysis shows that neither perceived ease of use nor perceived usefulness affect the actual use of e-filing, with R Square only explaining 2.6% of the variation in use. Although the research model shows an adequate fit with an NFI of 0.786, improvements are still needed to increase e-filing adoption. Thus, focusing on improving responsiveness and optimizing other factors is needed to improve user experience. It is necessary to improve the responsiveness of the e-filing system and improve informativeness, reliability, and system availability to improve user perception. Future research is suggested to develop interventions for service factors that are not yet significant and explore other elements that influence e-filing adoption.

CLASSIFIERS OF DESTRUCTIVE IMPACTS IN DIGITAL SPACE

The digital format of public relations actualizes the issues of information security and information security. The article analyzes the normative acts containing the concepts of "destructive event" and "destructive action". They describe the sources of information threats emanating from man-made and anthropogenic sources and are associated with violations of confidentiality, accessibility and reliability of information, stability and reliability of information systems. The author came to the conclusion, as a result of the analysis conducted in the article, that the concept of "destructive actions" is more universal and defines the requirement not to take actions aimed at violating the information security of an information system and information. The concept of "destructive events" is used in a narrow technical area related to the disruption of the functioning of information systems at two levels of the OSI model - determining the route and addressing of data and communication between the endpoints of the transmitted data.

Data Security Issues in Intelligent Cloud Computing Systems

This project takes the intelligent cloud computing system as the main research object. It mainly uses the literature analysis method to explore the data security problems in the intelligent cloud computing system. By investigating the development background of intelligent cloud computing, the author summarizes the definition of cloud computing and the characteristics of cloud computing. The author also makes a specific analysis of the advantages of cloud computing, and concludes that cloud computing is possible through safe and reliable data, low demand for clients, shared cloud data and unlimited possibilities. These four points are the main reasons major enterprises choose cloud computing to replace traditional computing resources. In the topic, the author studied the data security problems in cloud computing from three aspects: the problems exposed in the development process of cloud computing, the effective measures to protect data security in cloud computing and predicting the future development trend of improving data security. The authors believe that future research should focus on a balance between network security issues in cloud computing and building a secure and reliable data system.

Kombinasi Kriptografi Modern Dalam Keamanan Pesan Teks

In the rapidly advancing digital era, information security has become a crucial aspect in maintaining the confidentiality, integrity, and authenticity of data. This article discusses the relationship between information system auditing and the use of modern cryptographic combinations in securing text messages. Information system auditing serves as an evaluation mechanism to ensure that security policies, procedures, and standards are correctly and consistently applied. On the other hand, modern cryptography provides advanced encryption technology that protects text messages from unauthorized access and manipulation. By combining these two approaches, we can create a robust framework for securing text messages, ensuring that data remains safe and protected during transmission and storage. Research results indicate that integrating information system auditing with modern cryptographic techniques significantly enhances the security and reliability of information systems.

A COMPREHENSIVE APPROACH TO ENHANCING THE RESILIENCE OF INFORMATION SYSTEMS: FROM MATHEMATICAL MODELING TO RISK MANAGEMENT STRATEGIES

This article examines the issue of enhancing the reliability of information systems. As a solution to this problem, an approach to assessing resilience to failures in data exchange systems is presented, based on the use of mathematical analysis methods for systems capable of operating at three levels. The developed mathematical model is represented in the form of a graph of states and failure probabilities, as well as a complex of differential equations for its description. The solution of the proposed model allows determining the probabilities of failures at different stages of the information systems' operation. This, in turn, contributes to the effective identification and elimination of malfunctions and equipment failures.

Improving IT Control Compliance using Artificial Intelligence

In an era where digital transformations are not just trends but necessities, the reliability and security of information systems have become paramount. The complexity of modern IT environments, coupled with increasing regulatory demands, poses significant challenges for organizations worldwide. IT control compliance, particularly in the context of Sarbanes-Oxley Act (SOX) IT General Controls (ITGC), requires rigorous and continuous monitoring to ensure that financial reporting and data integrity are maintained. However, traditional compliance efforts are often hampered by manual processes that are both time-consuming and error-prone. These methods struggle to keep pace with the dynamic nature of IT advancements and the evolving landscape of cyber threats. This gap not only increases the risk of non-compliance but also places a heavy burden on the resources of the organization. With the advancement of Artificial Intelligence (AI), there is promising potential to revolutionize these processes. AI technologies, through their capability to analyze large volumes of data and recognize patterns quickly, can automate complex tasks, enhance decision-making, and significantly improve the efficiency and effectiveness of compliance systems. By integrating AI into IT control frameworks, organizations can address the perennial challenges of compliance more effectively. AI-driven systems can reduce human error, streamline control processes, and ensure more robust governance and risk management frameworks. This paper explores the integration of AI technologies into IT control frameworks. It discusses how leveraging AI not only aids in maintaining compliance with existing regulations but also enhances the organization’s ability to adapt to new regulatory changes swiftly, thus safeguarding against compliance risks and fostering a culture of continuous improvement in governance practices.

Analisis Kinerja Pelayanan Teknologi Informasi Menggunakan Framework Cobit 4.1 Pada Manajemen Pelayanan di PT.XYZ

This study aims to analyze the performance of Information Technology services in Service Management at PT. XYZ using the COBIT 4.1 Framework. Information Technology has a crucial role in supporting the company's business operations and strategies, therefore it is important to ensure that the performance of IT services meets the established standards. The research method used is a qualitative approach with data collection through observation, interviews, and document analysis. This research will evaluate key aspects of IT services, such as risk management, internal control, and performance measurement, using the COBIT 4.1 framework. The results of this study show that PT XYZ's IT service performance has been successful in some areas, but there is still room for improvement. One of the key findings is that risk management needs to be improved to effectively identify and manage potential risks that could disrupt IT operations. In addition, internal controls should be strengthened to ensure the security and reliability of information systems. The recommendations provided in this study include the implementation of specific measures to improve IT service performance. First, the company should develop a clearer and more detailed risk management policy, including procedures to mitigate identified risks. Second, internal controls should be strengthened through stricter control mechanisms and regular monitoring of system security. In addition, steps are needed to improve IT performance measurement, including the use of measurable and more systematic measures to evaluate the effectiveness and efficiency of IT services. The findings and recommendations of this research are expected to provide a deeper understanding of IT. PT. XYZ's service performance and practical improvements are needed to improve the effectiveness, efficiency and security of IT management. The implications of this research can assist companies in making strategic decisions regarding the right IT infrastructure investment and development to improve competitiveness and achieve long-term business goals.

Analisis Sistem Informasi Menajemen Terhadap Pengambilan Keputusan Pada Kantor Wilayah Badan Pertanahan Sumatera Utara

This research aims to analyze the role of the Management Information System (SIM) in supporting the decision-making process at the North Sumatra Land Agency Regional Office. This study explores the integration, reliability and contribution of information systems used in managing property and land information and their impact on the efficiency and effectiveness of decisions. The research methodology includes surveys of system users, interviews with top-level managers, and documentation of analyzes related to the technological infrastructure implemented. The data collected was analyzed using qualitative methods to understand the adequacy of the system, its suitability to user needs, and its contribution to the decision-making process. The research results show that the implemented Management Information System has a number of advantages, including efficient data management, better information accessibility, and real-time data availability. However, challenges such as data security and the need for increased integration with other systems were identified as potential improvements. In the context of decision making, MIS is proven to play an important role in providing timely and accurate information for management in making strategic decisions regarding land ownership, document updates and property transfers. Recommendations are prepared based on research results to improve the efficiency and effectiveness of the Management Information System to support better decision making at the North Sumatra Land Agency Regional Office. This research provides valuable insights for managers and developers of information systems in the context of the Land Agency, as well as a basis for improving the system to increase its decision-making role to a more strategic and responsive nature.

СТАН ТА РОЗВИТОК ІТ-АУДИТУ В УМОВАХ ЦИФРОВОЇ ЕКОНОМІКИ

The article examines issues of the state and directions of IT audit development. The relevance of the topic lies in the fact that the conditions of the digital economy are characterized by the rapid pace of changes in the field of information technologies, which requires IT audit to constantly develop and adapt to new challenges. The purpose of the article is to generalize views on the interpretation of the essence of IT audit, to characterize the tasks, types, standards in the field of IT audit, to justify the main stages of IT audit, to generalize the tools of IT audit, to determine the main directions of the development of IT audit in the conditions of the digital economy. Methodical approaches to the essence of IT audit by scientists and practitioners are analyzed in the article. Studies have shown that some specialists define IT audit as a type of audit, others propose to understand and apply it only as an intermediate stage of financial audit, and some - as a separate IT consulting service. The tasks of IT audit, its types and standards are described. The main types of audit evidence, methods and tools, as well as sources of information that can be used when conducting an IT audit are analyzed. The main stages of an IT audit are highlighted: preliminary research of the IT audit object and internal audit planning; IT audit and analysis; reporting on IT audit results; tracking the results of implementation of audit recommendations. The recommended process of organizing an internal IT audit at the enterprise. The IT audit toolkit is summarized, namely: IT audit goals; the necessity of its implementation; objects of IT audit; equipment and software used in IT audit, etc. Based on the conducted research, the advantages of conducting an IT audit are summarized. The following areas of IT audit development in the conditions of the digital economy have been determined: digital transformation; cyber security; data analytics; cloud technologies; automation; regulatory requirements. The development of IT audit is aimed at improving its methods and approaches, which would meet the modern requirements of business and technology, ensuring the reliability and efficiency of information systems of enterprises.

CLASSIFICATION AND METHODS OF DETECTION OF PHISHING ATTACKS

The reliable operation of data transmission networks, computer systems and mobile devices is a mandatory condition for the effective functioning of the state and society, and the life of an individual. The reliability of key information systems for public use depends on many factors: cyber attacks, hardware and software failures, and various types of errors. Rapid expansion of threats to national security in the 21st century. entrusts state authorities with the tasks of their prevention, detection and neutralization. Cyber security is increasingly viewed as a fundamental problem of the state, which comprehensively affects its security, defense, economy, and almost all spheres of public life. The Internet gave a powerful impetus to the development of mass communication, trade and information exchange. However, today it is the area where many crimes are committed. The impersonal nature of digital infrastructure has made identity theft a natural and highly attractive project. Cybercriminals actively use various means of stealing information, including phishing. At the current stage and in the future, the development of both individual societies and states, as well as the world in general, will be carried out in accordance with the concept of the information society, which is connected with the use of information and telecommunication technologies in the acquisition, storage and processing of information in everyday life Phishing is a serious online security problem that involves spoofing genuine websites to trick online users and steal their confidential information. Analyzing these definitions, we can conclude that “phishing” can be considered in different ways, but the main purpose of its conduct remains unchanged—stealing data. The practical value of the results lies in the possibility of using the obtained classifier for further creation of software solutions for recognizing phishing sites. It, as well as a set of characteristics, can be implemented in anti-phishing browser extensions or other anti-phishing tools.

Using machine learning to forecast hard drive failures

The aim of this research is to develop an effective tool for assessing the condition of computer hardware based on an intelligent method. The outcome of this work not only facilitates the implementation of a data analysis tool into the realm of computer equipment servicing but also offers a practical example of its use for enhancing the reliability and efficiency of information systems. The findings of this research can be valuable for IT specialists responsible for technical support as well as for organizations seeking to optimize equipment servicing processes and improve their competitiveness in the market.

Methodology of Digital Transformation Practices of Accounting Firm

For accounting firms, digital auditing is an important task which helps them to examine financial data and ensure the accuracy of the data on the reports. However, which data analysis techniques should be adopted to improve the efficiency and accuracy of digital audit is an important issue. This study aims to explore the feasibility and practical applications of using data analytics techniques in digital auditing; These techniques can help auditors to systematically check, test and evaluate the accuracy, completeness, reliability and effectiveness of corporate information systems and data according to the systematic procedure. The DIKW model is a model that establishes a connection between knowledge and wisdom based on the framework of knowledge management, using the traditional concept of "data-information-knowledge-wisdom". This study will start from the theoretical level to explore the practical research of digital auditing combined with the DIKW model using data models, visualization analysis, machine learning, and related technical and practical problems. Effective solutions are proposed for each situation for future development. The implementation of this research is expected to help auditors choose appropriate data analysis techniques for digital auditing to ensure data accuracy and reliability.

GIS partial discharge data enhancement method based on self attention mechanism VAE-GAN

The reliability of geographic information system (GIS) partial discharge fault diagnosis is crucial for the safe and stable operation of power grids. This study proposed a data enhancement method based on a self-attention mechanism to optimize the VAE-GAN method and solve the problem of the lack of partial discharge samples and the unbalanced distribution between different defects. First, the non-subsampled contourlet transform (NSCT) algorithm was used to fuse the UHF and optical partial discharge signals to obtain a photoelectric fusion phase resolved partial discharge (PRPD) spectrum with richer information. Subsequently, the VAE structure was introduced into the traditional GAN, and the excellent hidden layer feature extraction ability of the VAE was used to guide the generation of the GAN. Then, the self-attention mechanism was integrated into the VAE-GAN, and the Wasserstein distance and gradient penalty mechanisms were used to optimize the network loss function and expand the sample sets to an equilibrium state. Finally, the KAZE and polar coordinate distribution entropy methods were used to extract the expanded samples. The eigenvectors of the sets were substituted into the long short-term memory (LSTM) network for partial discharge fault diagnosis. The experimental results show that the sample generation quality and fault diagnosis results of this method were significantly better than the traditional data enhancement method. The structure similarity index measure (SSIM) index is increased by 4.5% and 21.7%, respectively, and the average accuracy of fault diagnosis is increased by 22.9%, 9%, 5.7%, and 6.5%, respectively. The data enhancement method proposed in this study can provide a reference for GIS partial discharge fault diagnosis.

Enhancing Security and Reliability of Information Systems through Blockchain Technology: A Case Study on Impacts and Potential

In the digital age, ensuring the security and reliability of information systems is a paramount concern for organizations. This research investigates the potential of blockchain technology to enhance information system security and reliability within the dynamic landscape of Indonesian start-up companies. By employing a mixed-methods approach, combining qualitative interviews and quantitative surveys, this study explores the current state of information system security practices, assesses the challenges faced by start-ups, and evaluates perceptions regarding the adoption of blockchain technology. The qualitative findings highlight the existing security measures, challenges, and potential benefits associated with blockchain. The quantitative results provide insights into security practices and willingness to adopt blockchain. Through the integration of these findings, the study offers practical recommendations for enhancing information system security and reliability in the context of start-ups, while considering the challenges of blockchain adoption. This research contributes to the understanding of the symbiotic relationship between technology adoption and information security, offering guidance for start-ups, policymakers, and researchers.

The Mediating Effect of COVID 19 - Pandemic on the Nexus between Accounting Information Systems Reliability and E-Commerce: From the Perception of Documentary Credit Employees

The Mediating Effect of COVID 19 - Pandemic on the Nexus between Accounting Information Systems Reliability and E-Commerce: From the Perception of Documentary Credit Employees

Transforming Public Health Data Systems to Advance the Population's Health.

Policy Points Accurate and reliable data systems are critical for delivering the essential services and foundational capabilities of public health for a 21st -century public health infrastructure. Chronic underfunding, workforce shortages, and operational silos limit the effectiveness of America's public health data systems, with the country's anemic response to COVID-19 highlighting the results of long-standing infrastructure gaps. As the public health sector begins an unprecedented data modernization effort, scholars and policymakers should ensure ongoing reforms are aligned with the five components of an ideal public health data system: outcomes and equity oriented, actionable, interoperable, collaborative, and grounded in a robust public health system.

The Effect of Health Information Systems on the Performance of SP2TP Staff in the Padangsidipuan City Region in 2022

The health information system in several health centers is still being used, but due to problems in several health centers, the activity of reporting on the activities of the health center is hampered. So far, puskesmas activity reports are done manually which can interfere with the performance of data processing staff. The purpose of this study was to analyze the influence of health information systems on the performance of puskesmas staff.=0.05).This type of research is quantitative with cross sectional design. The research was conducted in 10 Community Health Centers in Padangsidimpuan City. The research population was 48 people, and all of them were used as samples. Withdrawal of samples randomly (random sampling). The data were analyzed using univariate, bivariate using chi-square and multivariate using multiple logistic regression at 95% confidence level (The results showed that the performance of Puskesmas staff in managing health information in the Padangsidimpuan City area was influenced by direct information system evidence, information system reliability, system accessibility, and information suitability. Variables that have no effect are information system assurance, information system usability, system content, and information design. The most dominant factor affecting the performance of the Puskesmas staff in the Padangsidimpuan City work area is the information system reliability variable having Exp(B)/OR = 17.836. It is suggested that the puskesmas should send data processing personnel to attend education and training on health information systems. Carry out routine maintenance on the facilities used in data processing so that they do not experience problems.

Analysis of Information System Implementation, Compensation and Reliability of Internal Control to the Financial Fraud Prevention

This research examines the implementation of information system, compensation, and internal control toward the effect on financial fraud prevention. The study conducted in one of the largest chemical distribution company in Indonesia, with the financial staff of the headquarter as the respondent. Data gathered by using total sampling, and examine by using regression analysis. Result shows that the implementation of information system and compensation can prevent financial fraud, but compensation is not. the significant of the result is, compensation works on preventing financial fraud when the information system and internal control applied. To develop stringer impact, future research expected to have wider scope of respondent and using smaller alpha score to see the different of the research and to add the qualitative perspective.