Nama Lengkap : Dr.rer.pol. Hamzah Ritchi, CA

E-mail : [email protected]

Bidang Keahlian :

Business Process Management; IT Governance, Risk, Compliance; Cognitive-based Information Processing

Prodi S3 Calon Mahasiswa: Doktor Ilmu Akuntansi

Judul Penelitian yang Ditawarkan:

Studi atas Inovasi Proses Bisnis: Teknologi Proses Baru dalam Dimensi Sistem Informasi Akuntansi

Study on Business Process Innovation : Emerging Process Technology in Accounting Information System Dimension

 

Abstrak:

Ilmu proses dan teknologi terkait semakin mendapat perhatian mengingat kapabilitasnya dalam mendorong inovasi proses bisnis, seperti process mining, sistem manajemen proses berdomain-agnostik, robotic process automation, dan banyak lagi platform terkait proses yang berkontribusi pada serangkaian kecerdasan dan inovasi proses digital.

Nampaknya hingga kini belum banyak studi yang menginvestigasi bagaimana process mining mempengaruhi aspek organisasional (e.g., manajemen, risiko, governansi), atau aspek kognitif manusia (e.g., beban, pembelajaran visual, rute keputusan). Sehingga, upaya memperoleh pemahaman pada tingkat perusahaan dan tingkat manusia menjadi riset yang penting. Terlepas dari penggunaan yang luas di berbagai domain, masih sedikit studi yang mengambil fokus pada teknologi proses baru ini dalam area akuntansi dan Governance, risk, and compliance (GRC). Process mining diyakini memiliki kemampuan menguatkan GRC di beberapa area penggunaan seperti membangun bukti audit yang handal, menguji pengendalian internal, dan mendukung prosedur analatik. Namun demikian, sedikit perhatian diberikan pada bagaimana auditor dan praktisi GRC menggunakan, memahami, dan mengevaluasi process mining.

Riset ini bertujuan memperoleh pemahaman bagaimana teknologi proses baru, khususnya process mining, diadopsi di tingkat perusahaan dan tingkat manusia di sektor akuntansi dan GRC. Riset ini juga mencari tahu peran teknologi ini, menurut ilmu proses, dalam merubah arah dinamis GRC dan pengendalian. Hal ini dapat mencakup governansi atas inovasi proses digital, pergeseran baru dalam penilaian risiko dan kontrol proses bisnis, atau penyempurnaan pada kecerdasan proses atas pengendalian proses. Riset ini melibatkan metode-metode riset gabungan yang membentuk pemahaman menyeluruh tentang interaksi antara teknologi proses baru dan area akuntansi dan GRC.

Abstract:

Process science and its related technologies have been receiving increasing attention due to its capability to foster business process innovation such as process mining, domain-agnostic process management system, robotic process automation, and many other process-related platforms contribute to range of digital process innovation and intelligence.

There is underexplored study by far striving to investigate how process mining influences organizational (e.g., management, risk, governance) or human cognitive aspects (e.g., load, visual learning, decision route). Thus, obtaining understanding at firm and human level warrants important research. Despite its broad use in various domains, only small number of studies have delved into emerging process technologies in accounting and governance, risk, and compliance (GRC) field. Process mining is believed to have capability to reinforces GRC in some uses like building reliable audit evidence, testing internal controls, and supporting analytical procedure. However, little attention is devoted to how auditors and GRC practitioners use, understand and evaluate process mining.

This research aims to gain understanding of how emerging process technologies, in particular process mining, are adopted at the firm-level and human-level in Indonesia accounting, and GRC sector. This research also seeks the role of technologies within process science in changing the dynamic course of GRC and controls. This could encompass governance over digital process innovation, new shift in risk and control assesment on business processes, or improvement in process intelligence on process control. The research will involve conjoint research methods that constitute overall understanding about the interaction between emerging process technologies and accounting and GRC spheres.