This research is based on the phenomenon that the quality of audits in BPK still needs to be improved, especially in the face of the VUCA era (volatility, uncertainty, complexity, and ambiguity) where data and information develop massively and intensively. The use of technology in audits is important because auditees have also used more sophisticated information systems. This study aims to determine the relationship between the use of Big Data Analytics and the quality of audits in government agencies. The research method used is a quantitative method with a survey at the BPK-RI. This study used primary data with research instruments in the form of questionnaires. This research was conducted at the Auditor at the Head Office with a total sample of 170 respondents. The types of analysis in this study are statistical descriptive analysis and verifiable analysis using Moderation Regression analysis. The statistical analysis tool used is SPSS Version 25.The results of the study empirically prove that the use of Big Data Analytics has a positive and significant effect on Audit Quality, meaning that the higher the use of Big Data Analytics, the quality of audits will increase.Keywords. Use of IT; Big Data Analytics; Government Agency; Audit Quality.Abstrak. Penelitian ini berdasarkan fenomena bahwa kualitas audit BPK masih perlu ditingkatkan khususnya menghadapi era VUCA (volatility, uncertainty, complexity, and ambiguity) dimana data dan informasi berkembang secara masif dan intensif. Penggunaan teknologi dalam audit penting karena auditee juga telah menggunakan sistem informasi yang lebih canggih. Penelitian ini bertujuan untuk mengetahui hubungan pemanfaatan Big Data Analytics terhadap kualitas audit pada instansi pemerintah.Metode penelitian yang digunakan adalah metode kuantitatif dengan survey pada BPK-RI. Penelitian ini menggunakan data primer dengan instrument penelitian berupa kuesioner. Penelitian ini dilakukan pada Pemeriksa pada Kantor Pusat dengan jumlah sampel sebanyak 170 responden. Jenis analisis pada penelitian ini adalah analisis deskriptif statistik dan analisis verifikatif dengan menggunakan analisis Regresi Moderasi. Alat bantu analisis statistik yang digunakan adalah SPSS Versi 25.Hasil penelitian secara empiris membuktikan bahwa Pemanfaatan Big Data Analytics berpengaruh positif dan signifikan terhadap Kualitas Audit, artinya semakin tinggi pemanfaatan Big Data Analytics maka kualitas audit akan semakin meningkat.Kata kunci: Penggunaan TI; Big Data Analytics; Instansi Pemerintah; Kualitas Audit.

Global drug handling and the ongoing COVID-19 pandemic add to the current complexity in healthcare operation, potentially hindering the visibility and integrity of supply chain information. Blockchain’s potential to enhance information veracity has increasingly captured the attention of practitioners and academics. This research aims to understand how blockchain helps the healthcare supply chain maintain trustworthiness of cross-enterprise information amid uncertainty conditions. A systematic literature review was performed on eight prominent databases with blockchain and healthcare supply chain served as central topics. Following the quality assessment, open, axial, and selective coding were conducted to identify blockchain potentials. Next, blockchain capabilities were then mapped to the characteristics efficient supply chain. A total of 43 articles were extracted and identified. Findings indicate 10 characteristics of an efficient supply chain, such as flexibility in managing supply chain, minimum error, and transparency. The coding process also unfolds 14 applicable properties of blockchain in the healthcare supply chain, such as data availability, decentralisation, and data sharing.

Purpose: Increased fraudulent practices have heightened the need for innovation in anti-fraud programs, necessitating the development of analytics techniques for detecting and preventing fraud. The subject of fraud analytics will continue to expand in the future for public-sector organizations; therefore, this research examined the progress of fraud analytics in public-sector transactions and offers suggestions for its future development.Design/methodology/approach: This study systematically reviewed research on fraud analytics development in public-sector transactions. The review was conducted from June 2021 to June 2023 by identifying research objectives and questions, performing literature quality assessment and extraction, data synthesis and research reporting. The research mainly identified 43 relevant articles that were used as references.Findings: This research examined fraud analytics development related to public-sector financial transactions. The results revealed that fraud analytics expansion has not spread equally, as most programs have been implemented by governments and healthcare organizations in developed countries. This research also exposed that the analytics optimization in fraud prevention is higher than for fraud detection. Such analytics help organizations detect fraud, improve business effectiveness and efficiency, and refine administrative systems and work standards.Research limitations/implications: This research offers comprehensive insights for researchers and public-sector professionals regarding current fraud analytics development in public-sector financial transactions and future trends.Originality/value: This study presents the first systematic literature review to investigate the development of fraud analytics in public-sector transactions. The findings can aid scholars' and practitioners' future fraud analytics development.

The purpose of this study is to empirically examine the quality of information systems, information, and service influence on user satisfaction on accounting information systems. The study model used to examine the accounting information systems succession was the model modified from DeLone & McLean (2003) and the research developed by Gable, Sedera, & T (2008) The data was collected through questionnaires given to 84 respondents who were users of the accounting information system software (SIMDA/SIPKD) that worked as an analyst in city/regency governments all over West Java Province. The data was analyzed using a multiple regression analysis through the SPSS program. The results show that the variables' quality has a partially positive and significant influence on accounting information systems' user satisfaction. It implies that an increase in the quality of information systems, information, and services implemented will increase user satisfaction. The test results also reveal that the variables' quality positively and significantly affected the users' satisfaction with the accounting information system in city/regency governments throughout West Java Province.