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  • UNIKOM and the Food and Drug Supervisory Agency of the Republic of Indonesia (BPOM) Strengthen Strategic Partnership to Reinforce Tri Dharma Implementation and System Training

    UNIKOM and the Food and Drug Supervisory Agency of the Republic of Indonesia (BPOM) Strengthen Strategic Partnership to Reinforce Tri Dharma Implementation and System Training

    BANDUNG, UNIKOM  – Universitas Komputer Indonesia (UNIKOM) continues to expand and strengthen its institutional collaboration network through the exploration of an extension of its partnership with the Food and Drug Supervisory Agency (BPOM). The initiative is part of preparations for the implementation of artificial intelligence in the development of a talent management system within BPOM’s State Civil Apparatus Information System (SIASN). The exploratory meeting regarding the extension of the cooperation was held in a hybrid format (offline and online) on Wednesday, 11 February 2026, at the Meeting Room, Lobby Smart Building UNIKOM. The meeting served as both an evaluation forum and a strategic milestone to reinforce the commitment of both institutions in supporting the implementation of the Tri Dharma of Higher Education and advancing technology-based system development.

    Representing the Food and Drug Supervisory Agency (BPOM) were Senior Civil Apparatus Human Resources Assessor Dra. Ida Farida, Apt.; Senior Expert Civil Apparatus HR Analyst Selvina Dzulhi, S.Farm., Apt., M.Farm.; Analyst Lia Mardidyaastuti, S.T.; First Expert Computer Administrator Dzikri Habibilah, S.Kom.; and Skilled Computer Administrator Tata Sutiadi, A.Md. 

    From UNIKOM, attendees included Deputy Vice Rector IV Adam Mukharil Bachtiar, S.Kom., M.T., Ph.D.; Director of PTDSI Irfan Dwiguna Sumitra, S.Kom., M.Kom., Ph.D.; Head of the Cooperation Division Dr. Henike Primawanti, M.I.Pol.; and Head of the Codelabs Division as well as Informatics Engineering Lecturer Dian Dharmayanti, S.T., M.Kom., along with three internship (KP) student team members who participated in strategic discussions regarding the direction of collaboration over the next five years.

    The first phase of cooperation (2021–2026) has been implemented through various programs, particularly in strengthening institutional systems and enhancing human resource capacity within the Food and Drug Supervisory Agency (BPOM). Since 2021, academic and technical support has been realized through system training programs focused on strengthening information technology competencies and optimizing adaptive work systems aligned with digital transformation. These initiatives have involved UNIKOM’s academic and practitioner teams, including contributions from the Deputy Vice Rector IV and the Head of the Codelabs Division, supported by the Codelabs team. Additional efforts have included digital capacity development and needs-based institutional collaboration.

    During the meeting, both institutions evaluated the achievements of the previous cooperation period and formulated plans for renewal for the 2025–2030 term. The extension also aligns with leadership dynamics and the new administrative period within the Food and Drug Supervisory Agency (BPOM), necessitating strategic alignment of shared vision and future collaboration strategies. 

    A key factor reinforcing this synergy is the role of UNIKOM alumni currently serving at the Food and Drug Supervisory Agency (BPOM), including Zikri, who has acted as a bridge for communication and inter-institutional development. The presence of alumni in strategic state institutions is regarded as instrumental in fostering more practical and sustainable collaborations.

    Head of the Cooperation Division, Dr. Henike, stated that the meeting marked part of the renewal process of the established partnership, with a focus on strengthening the implementation of the Tri Dharma of Higher Education, encompassing education, research, and community service, as well as developing system training programs aligned with the Food and Drug Supervisory Agency’s institutional needs. 

    Through this renewed partnership, UNIKOM and the Food and Drug Supervisory Agency (BPOM) reaffirm their joint commitment to delivering impactful collaboration, not only in strengthening institutional governance and system management but also in supporting more effective, technology-based supervision of food and drugs in Indonesia. (Directorate of Hms & Pro)

    Translated by: Salma/DMUnikom

  • The Impact of Artificial Intelligence and Big Data Technologies on the Profession of Accounting Educators

    The Impact of Artificial Intelligence and Big Data Technologies on the Profession of Accounting Educators

    Authors: Inta Budi Setya Nusa, Adi Rachmanto, Mahmad Hasan H. Alhilo

    DOI: 10.14453/aabfj.v18i5.02

    Abstract

    This research investigates the impact of Artificial Intelligence (AI) and Big Data technologies on the accounting profession, explicitly focusing on accountants who serve as educators. The rapid development of AI and Big Data technology has changed teaching approaches and curricula in accounting education.. The research methodology involves surveys and interviews with accounting educators affiliated with the Indonesian Institute of Accountants, specifically within the Educator Accountants Department, from various higher education institutions in Indonesia. Data obtained from these interviews are qualitatively analyzed to identify their perspectives on the impact of AI and Big Data technologies in the context of teaching and accounting practices. The findings reveal that accounting educators widely recognize the importance of integrating AI and Big Data concepts into accounting curricula. This research provides valuable insights for educators to be able to design responsive curricula and equip students with the skills necessary to succeed in an increasingly interconnected and digitally transformed work environment. © 2024, University of Wollongong. All rights reserved.

    Author keywords

    Accounting profession; Artificial Intelligence (AI); Big Data technologies; Educator accountants; Teaching approaches


    This article can be accessed at https://www.scopus.com/pages/publications/85215127147

  • Auditor Performance Perspective: Role Conflict and Due Professional Care

    Authors: Ely Suhayati, Xepi Twinarti, Ahmad Muhammad Oroji

    DOI: 10.14453/aabfj.v18i5.10

    Abstract

    A decline in auditor performance has become a public concern, particularly due to the auditors’ involvement in Role Conflict and Due Professional Care during audits. The objective of this research is to determine the extent to which role conflict influences auditor performance and the extent to which due professional care impacts auditor performance. The research method employed is descriptive verification with a quantitative approach using multiple linear regression analysis through the Pearson product moment, and data collection techniques with questionnaires tested using SPSS 23.0 for Windows software. The results of this study indicate that role conflict and due professional care influence auditor performance, meaning if the auditor can manage existing conflicts well and is able to use professional skills, then Auditor Performance will increase. Similar research results also occurred in Iran and the United States, where auditor performance declined due to the lack of spiritual intelligence of auditors and communication modes. The novelty of this research is that auditor performance declines due to different roles that must be performed simultaneously, resulting in role conflict when conducting an examination that violates due professional care. This research underlines that if role conflict can be minimized and due professional care increases, then auditor performance will also increase. © 2024, University of Wollongong. All rights reserved.

    Author keywords

    Auditor Performance; Due Professional Care; Role Conflict
    This article can be accessed at https://www.scopus.com/pages/publications/85215429988

  • Auditor Rotation Impact on Auditor Independence and Its Implication on Auditor Performance

    Authors: Ely Suhayati, John Dilyard

    DOI: 10.15549/jeecar.v11i2.1632

    Abstract

    This research seeks to examine both the impact of auditor rotation on Auditor Independence and its consequences on Auditor Performance. The study employs descriptive and verification methodologies, utilizing path analysis and processing data through the SPSS program. Findings reveal that consistent auditor rotation positively influences Auditor Independence, leading to enhanced Auditor Performance. The study emphasizes the critical role of independence as the foundation of the auditing profession. Auditor rotation is deemed crucial in various countries, including Jordan and Libya. Auditor Performance serves as a metric, emphasizing the cultivation of unbiased attitudes, notably achieved through auditor rotation. This practice is essential to prevent the development of a special relationship between management and auditors stemming from prolonged engagements. The growing trust in public accounting services underscores the significance of maintaining independence in the auditing process. © 2024, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author keywords

    audit; auditor; independence; performance; rotation

    This article can be accessed at https://www.scopus.com/pages/publications/85190878116

  • Measuring the Risk and Return of Indonesia’s and United States Stock Index

    Authors: Herman S. Soegoto, Felicia Apsarini, Nazar Mustapa

    DOI: 10.15549/jeecar.v11i2.1701

    Abstract

    This research investigates the relationship between the returns of selected Indonesian and US stock market indexes and their risks so as to guide new investors on how to choose their investments wisely. A quantitative descriptive method was used using performance data from three Indonesian and three US stock indexes over ten years to calculate an average return. The Sharpe Index was used to measure each index’s risk. The results show that the average stock return for each index in the US is higher than the Indonesia indexes, while the level of risk in the US, on average, is lower. Investors are advised to invest in index categories with higher returns and low risk to increase the chance of gaining better returns while managing their risk to be as low as possible. © 2024, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author keywords

    return; risk; Sharpe Index; US, Indonesia


    This article can be accessed at https://www.scopus.com/pages/publications/85190888205

  • A Knowledge Capabilities Financial Model Based on the Performance of Fashion Enterprises: Micro, Small, and Medium

    A Knowledge Capabilities Financial Model Based on the Performance of Fashion Enterprises: Micro, Small, and Medium

    Authors: Windi Novianti, Umi Narimawati, Godwin Ahiase, Panji Pramudhita

    DOI: 10.14453/AABFJ.V19I2.05

    Abstract

    This study investigates the relationship between financial knowledge capability and MSME performance in West Java, Indonesia, and explores the mediating role of digital marketing and intelligent financial technology. Structural equation modeling was utilized to analyze 375 MSMEs, revealing a significant impact of Financial Knowledge Capability on MSME’s performance. Moreover, the study finds that digital marketing and intelligent financial technology mediate this relationship positively, with digital marketing awareness of utilizing intelligent financial technology identified as a key determinant of MSME performance. This research shows that with efforts to improve the role of digital marketing effectively, MSMEs can increase their competitiveness in the market and grow their business significantly. Intelligent Financial Technology allows MSMEs to access financial services such as loans, payments, and investments more easily and quickly. It concludes that specific strategies can be implemented to maximize these contributions. © 2025, University of Wollongong. All rights reserved.

    Author keywords

    Digital Marketing; Intelligent Financial Technology; Knowledge Capabilities Financial; MSMEs Performance


    This article can be accessed at: https://www.scopus.com/pages/publications/105008248497

  • Financial Performance of Companies in a Stock Exchange Market

    Authors: Sri Dewi Anggadini, Asep Saepudin, Nelly Armeida, Abdurrauf Umar, Sari Damayanti

    DOI: 10.14453/AABFJ.V19I2.04

    Abstract

    This study focused on the percentage of return on assets in transportation companies listed on the Indonesia Stock Exchange between 2018 and 2022 to ascertain the impact of management ownership and independent commissioners on financial performance. Purposive sampling was the sample strategy, which involved selecting 75 annual financial statements from 15 transport companies. The analytical method utilized descriptive data analysis, complementing the classic assumption test as a prerequisite assessment. This ensured that the available data met the criteria for utilizing multiple linear regression equation models. The partial test results revealed that managerial ownership positively influences financial performance, while independent commissioners also have a positive impact. This study adds to our understanding of the variables and body of literature that support an organization’s financial performance as it implements multifaceted business practices that are aligned with environmental, social, and governance (ESG) principles. Moreover, it is crucial for assessing a company’s performance, as evidenced by the financial statement analysis. © 2025, University of Wollongong. All rights reserved.

    Author keywords

    Financial Performance; Independent Commissioner; Managerial

    This article can be accessed at https://www.scopus.com/pages/publications/105008122732

  • The Public Accounting Firm’s Audit Judgment

    Authors: Surtikanti, Dean Subhan Saleh, Haslina Hassan, Nanang Suryana, Inneke Sunarya

    DOI: 10.14453/aabfj.v19i3.10

    Abstract

    The assessment of audit reports issued by public accounting firms is problematic due to excessive uncertainty and caution when conducting audits. The research aim is to provide empirical evidence regarding the influence of work complexity and professional skepticism on audit judgment at Public Accounting Firms (KAP) in Bandung, which are registered with BPK RI. The population in this study consisted of 29 auditors from 13 Public Accounting Firms (KAP) in Bandung who were registered with BPK RI. The sample selected used a saturated sample, namely the entire population of 29 auditors from 13 public accounting firms (KAP) in Bandung. The analysis used is descriptive and verification analysis with quantitative techniques. The analysis model used is a multiple regression analysis model applied in the analysis. The results of hypothesis testing in this research prove that (1) Task Complexity has an effect on Audit Judgment, and (2) Professional Skepticism also has an effect on Audit Judgment. Other research evidence shows audit judgment factors, namely gender and audit obedience. Valuable findings in this research are that the complexity of the task and professional skepticism are determining factors in audit judgment. This research provides an important contribution for auditors in making judgments to produce audit opinions in accordance with the facts found in the audit process. Public accountants have a very important social role in relation to the duties and responsibilities complied with by auditors. © 2025, University of Wollongong. All rights reserved.

    Author keywords

    Audit Judgment; Professional Skepticism; Task Complexity

    This article can be accessed at https://www.scopus.com/pages/publications/105014827798

  • Directorate Administration UNIKOM Holds BNSP Training and Certification to Improve Human Resource Competency 

    Directorate Administration UNIKOM Holds BNSP Training and Certification to Improve Human Resource Competency 

    BANDUNG, UNIKOM – In an effort to strengthen the quality of human resources and ensure that the competency standards of educational personnel align with industry demands and national regulations, Universitas Komputer Indonesia (UNIKOM), through its Directorate of General Administration, organized a National Professional Certification Agency (BNSP) Training and Certification program on Saturday, February 21, 2026. The event was conducted online via Zoom Meeting. The training was attended by 39 educational staff members, comprising directorate staff, finance personnel, and representatives from study program secretariats, as part of the institution’s strategy to establish competency-based professional governance.

    The program commenced with an orientation session outlining the structure of the training and certification process. During this session, participants received comprehensive briefings on occupational competency standards, the scope of the certification scheme, and the technical procedures of the assessment. The training referred to standards established by the Badan Nasional Sertifikasi Profesi (BNSP), an independent body authorized to implement professional competency certification in Indonesia. Through this process, participants were prepared to meet measurable competency indicators in accordance with the Indonesian National Work Competency Standards (SKKNI). As a follow-up to the preparatory stage, the competency examination was conducted on Saturday, February 28, 2026. This assessment phase determined certification eligibility, during which participants were objectively evaluated by certified competency assessors based on their chosen certification scheme.

    Assoc. Prof. Dr. Agus Riyanto, S.T., M.T., CSBA., as Vice Rector II for Resources emphasized in his opening remarks, that the greatest investment of an educational institution lies not merely in infrastructure, but in the quality of its human resources. He stated that the program represents a strategic step in fostering UNIKOM’s work culture of Professionalism, Integrity, Quality, IT, and Excellence (PIQIE). He encouraged participants to engage seriously in the training, actively participate in discussions, and utilize the opportunity as momentum for self-development and performance improvement. He further expressed his expectation that UNIKOM’s educational staff, particularly those in human resources and finance, would gain a comprehensive understanding of nationally applicable competency standards and enhance both their technical and managerial capacities in accordance with institutional, directorate, and study program needs.

    In line with this vision, the Director of General Administration, Assoc. Prof. Dr. Adeh Ratna Komala, S.E., M.Si., CERA., conveyed her hope that the training and certification program would not only provide strategic benefits for the institution but also serve as a sustainable platform for competency development and the enhancement of professionalism among UNIKOM’s human resources.

    Meanwhile, Dr. Sri Lestari Prasilowati, M.A., serving as a BNSP Assessor, expressed her appreciation for the collaboration with UNIKOM, which is widely recognized as a leading institution. As a member of the Supervisory Board of ADPM-SDM, she affirmed their commitment to ensuring that the training was conducted optimally so that participants would gain a strong foundation to face the competency examination. By integrating training materials with participants’ practical experience in human resources and financial administration, she noted, the program aimed to strengthen professionalism and generate authentic, sustainable evidence of competency. She also conveyed gratitude for the trust extended by UNIKOM’s leadership and encouraged participants to engage actively and interactively throughout the program.

    Through this training and competency assessment initiative, UNIKOM reaffirms its commitment to developing internal competencies as a foundation for institutional strengthening, while supporting its vision of becoming a distinguished, professional, and competitive university at both national and global levels. (Directorate of Hms & Pro)

    Translated by: Gengria/DMUnikom

  • Directorate of Student Affair UNIKOM Holds 2026 ORMAWA PPK Socialization to Strengthen the Capacity and Competitiveness of Student Organizations

    Directorate of Student Affair UNIKOM Holds 2026 ORMAWA PPK Socialization to Strengthen the Capacity and Competitiveness of Student Organizations

    BANDUNG, UNIKOM – On Thursday, February 19, 2026, the Student Affairs Directorate of the Universitas Komputer Indonesia (UNIKOM) held an online socialization of the 2026 Program Penguatan Kapasitas Organisasi Kemahasiswaan (PPK ORMAWA) via Zoom Meeting. Also present at the event were UNIKOM Vice Rector I for Academic and Student Affairs, Prof. Dr. Hj. Umi Narimawati, Dra., S.E., M.Si., Director of Student Affairs Andrias Darmayadi, S.IP., M.Si., Ph.D., UNIKOM PPK ORMAWA Coordinator, Dr. Hj. Supriyati, SE., M.Si., Ak., CA., ASEAN CPA., CPI., CIAP., AMKI, and student affairs advisors, Student Activity Unit (UKM) advisors, as well as representatives of student organizations within UNIKOM.

    The Vice Rector for Academic and Student Affairs, Prof. Dr. Hj. Umi Narimawati, Dra., S.E., M.Si., in her opening remarks expressed her appreciation to the Directorate of Student Affairs for its consistency in overseeing the implementation of PPK ORMAWA. Prof. Umi also thanked the PPK ORMAWA Coordinator for continuously encouraging the creation of high-quality and competitive proposals to obtain funding from the Ministry of Research, Technology, and Higher Education.

    According to Prof. Umi, PPK ORMAWA is not just a funding competition, but also a strategic learning space for students to hone their academic, leadership, and social sensitivity skills. In addition, Prof. Umi also emphasized that competition at the national level is very tight, so it requires sincerity, discipline, and solid collaboration between faculty advisors and Ormawa. “What we should be proud of is not only when the proposal is funded, but also the process of struggle, the innovations produced, and the real impact felt by the community and the development of students,” she said.

    Meanwhile, UNIKOM Director of Student Affairs, Andrias Darmayadi, Ph.D., said that 2026 will be the fourth year of the PPK ORMAWA program since it began in 2022. He emphasized that this program is an important instrument in strengthening the capacity of student organizations while promoting sustainable village empowerment.

    He further explained that each year UNIKOM has demonstrated positive progress. Although funding was not secured in the previous year, the submitted proposals successfully passed the selection stage, indicating an improvement in quality. He therefore encouraged all student organizations to optimize their time and potential to reach the funding stage this year. He also stressed the importance of collaboration between Student Associations (Himpunan Mahasiswa/Hima) and Student Activity Units (UKM), which have been mapped according to their respective capacities. Such synergy is expected to produce comprehensive and applicable proposals under the guidance of competent academic advisors.

    The session continued with a presentation by the PPK ORMAWA Coordinator, Dr. Supriyati, who elaborated on the background, primary objectives, and regulatory framework of the 2026 PPK ORMAWA. The program constitutes a form of student organization development facilitated by the Directorate of Student Affairs (Belmawa) and higher education institutions, implemented through community service and empowerment initiatives.

    Dr. Supriyati explained that PPK ORMAWA aims to enhance the institutional capacity of student organizations, develop students’ hard and soft skills in an integrated manner, and foster tangible contributions toward the advancement of villages or urban communities in line with selected themes. The program also serves as a platform for cultivating transformational leaders capable of delivering solutions to various societal challenges.

    In 2026, several policy adjustments have been introduced. The number of topic options has been streamlined from 13 to 8 strategic themes. In addition, funding per sub-proposal has been adjusted from Rp 35,000,000 in the previous year to Rp 30,000,000 this year.

    Through this dissemination session, the Directorate of Student Affairs of UNIKOM expressed its hope that all student organizations will be able to develop innovative, solution-oriented, and sustainability-driven proposals, thereby enhancing their competitiveness at the national level while making meaningful contributions to society. (Directorate of Hms & Pro)

    Translated by: Gengria/DMUnikom