S PEA 1006255 Table of content
DAFTAR ISI
Halaman Pengesahan .....................................................................................................
Abstrak ............................................................................................................................
Kata Pengantar ..............................................................................................................
iii
Ucapan Terima Kasih ....................................................................................................
iv
Pernyataan Keaslian Naskah ........................................................................................
vii
Daftar Isi .........................................................................................................................
viii
Daftar Tabel ....................................................................................................................
xii
Daftar Gambar ...............................................................................................................
xiii
Daftar Grafik ..................................................................................................................
xiv
BAB I. Pendahuluan ......................................................................................................
1
1.1. Latar Belakang ..........................................................................................................
1
1.2. Rumusan Masalah .....................................................................................................
11
1.3. Maksud dan Tujuan Penelitian ..................................................................................
11
1.4. Kegunaan Penelitian .................................................................................................
11
BAB II. Tinjauan Pustaka .............................................................................................
13
2.1.
Kajian Pustaka .....................................................................................................
13
2.1.1. Cybercrime ..........................................................................................................
13
2.1.1.1. Pengertian Cybercrime ........................................................................................
13
2.1.1.2. Karakteristik Cybercrime ....................................................................................
14
2.1.1.3. Bentuk-Bentuk Cybercrime ................................................................................
15
2.1.2.
18
Persepsi ...............................................................................................................
viii
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Analisis Persepsi Auditor Sistem Informasi mengenai Pencegahan atas Tindakan Cybercrime Universitas
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2.1.2.1. Pengertian Persepsi .............................................................................................
18
2.1.2.2. Faktor-Faktor yang Mempengaruhi Persepsi ......................................................
19
2.1.2.3. Prinsip-Prinsip Persepsi ......................................................................................
21
2.1.3.
Pencegahan ..........................................................................................................
22
2.1.3.1. Konsep Pencegahan Kejahatan ...........................................................................
22
2.1.3.2. Prosedur Pencegahan Kejahatan .........................................................................
23
2.1.4.
26
PSA No. 60 SA Seksi 314 ................................................................................
2.1.4.1. Penentuan Risiko dan Pengendalian Intern .........................................................
26
2.1.4.2. Struktur Organisasi .............................................................................................
27
2.1.4.3. Pengendalian Intern dalam Lingkungan SIK ......................................................
28
2.1.5.
Audit Sistem Informasi .......................................................................................
29
2.1.5.1. Pengertian Audit Sistem Informasi .....................................................................
29
2.1.5.2. Ruang Lingkup Audit Sistem Informasi .............................................................
30
2.1.5.3. Pengendalian Umum ...........................................................................................
31
2.1.5.4. Pengendalian Aplikasi .........................................................................................
34
2.1.5.5. Tahapan Audit Sistem Informasi ........................................................................
35
2.1.5.6. Tujuan Audit Sistem Informasi ...........................................................................
36
2.1.6.
ISACA ...............................................................................................................
39
2.1.6.1. Sejarah ISACA .................................................................................................
39
2.1.6.2. Jaringan Global ISACA .....................................................................................
41
2.1.6.3. Keanggotaan, Bimbingan, dan Sertifikasi IT Profesional ..................................
42
Certified Information System Auditor (CISA) ..................................................
43
2.1.7.1. Manfaat CISA ....................................................................................................
44
2.1.7.2. Cara Mendapatkan Gelar CISA .........................................................................
45
2.1.7.
ix
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Analisis Persepsi Auditor Sistem Informasi mengenai Pencegahan atas Tindakan Cybercrime Universitas
Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2.2.
Penelitian Terdahulu ..........................................................................................
48
2.3.
Kerangka Pemikiran ............................................................................................
50
BAB III. Objek dan Metode Penelitian ........................................................................
55
3.1.
Objek Penelitian ...................................................................................................
55
3.2.
Metode Penelitian ................................................................................................
55
3.2.1. Desain Penelitian ..................................................................................................
55
3.2.2. Sumber Data .........................................................................................................
56
3.2.3. Teknik Pengumpulan Data ...................................................................................
57
3.2.4. Instrumen Penelitian ............................................................................................
59
3.2.5. Teknik Analisis Data ............................................................................................
60
3.2.6. Pengujian Kredibilitas Data .................................................................................
64
BAB IV. Hasil Penelitian dan Pembahasan .................................................................
65
4.1.
Data Informan .....................................................................................................
65
4.1.1.
Keterangan Informan ..........................................................................................
66
4.2.
Deskripsi Hasil Penelitian ...................................................................................
68
4.2.1. Cybercrime Menurut Informan ...........................................................................
68
4.2.2.
Pengendalian Intern yang Memadai ....................................................................
70
4.2.2.1. Evaluasi Atas IS General Control ......................................................................
71
4.2.2.1.1. Penerapan Terhadap Pengamanan Akses Fisik Secara Tepat ...............
74
4.2.2.1.2. Penerapan Terhadap Pengamanan Akses Logis Secara Tepat ..............
88
4.2.2.1.3. Pemisahan Tugas dalam Fungsi Sistem ..............................................
102
4.2.2.2. Evaluasi Atas IS Application Control .................................................................
105
4.2.3. Peningkatan Kesadaran Budaya Anti Fraud .................................................
109
4.2.3.1. Pengendalian Tingkah Laku (Behaviour Control) ...................................
109
x
Pirmansyah, 2014
Analisis Persepsi Auditor Sistem Informasi mengenai Pencegahan atas Tindakan Cybercrime Universitas
Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4.2.3.2. Sosialisasi Budaya Anti Fraud .................................................................
112
4.2.3.3. Pengendalian Pucuk Pimpinan ...........................................................................
115
4.3.
Pembahasan ............................................................................................
118
BAB V. Simpulan dan Saran ........................................................................................
129
5.1. Simpulan .................................................................................................................
129
5.2. Saran ........................................................................................................................
130
Daftar Pustaka ................................................................................................................
132
Lampiran ........................................................................................................................
136
xi
Pirmansyah, 2014
Analisis Persepsi Auditor Sistem Informasi mengenai Pencegahan atas Tindakan Cybercrime Universitas
Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1. Data Persentasi Jenis Cybercrime di USA .......................................................
4
Tabel 1.2. Provinsi Teratas dalam Jumlah Kejahatan di Indonesia ..................................
5
Tabel 2.1. Penelitian Terdahulu ........................................................................................
46
Tabel 3.1. Daftar Nama Informan .....................................................................................
58
Tabel 4.1. Daftar Informan ...............................................................................................
65
Tabel 4.2. Cybercrime Menurut Informan ........................................................................
70
Tabel 4.3. Reduksi Data - Lingkup IS General Control ...................................................
73
Tabel 4.4 Reduksi Data – Pengamanan Akses Fisik ........................................................
76
Tabel 4.5. Reduksi Data - Pengendalian Akses ke Server ...............................................
78
Tabel 4.6. Reduksi Data – Pengendalian Konstruksi Ruangan Server ............................
81
Tabel 4.7. Reduksi Data – Pengendalian ID Card ...........................................................
83
Tabel 4.8. Reduksi Data – Pengujian Pengendalian .........................................................
87
Tabel 4.9. Reduksi Data – Pengendalian Akses Sumber Data Informasi ........................
93
Tabel 4.10. Reduksi Data – Pengendalian Kata Kunci (Password) .................................
97
Tabel 4.11. Reduksi Data – Pengujian Pengendalian .......................................................
100
Tabel 4.12. Reduksi Data – Pemisahan Tugas dalam Fungsi Sistem ...............................
104
Tabel 4.13. Reduksi Data – Lingkup Pengendalian Aplikasi ...........................................
108
Tabel 4.14. Reduksi Data – Pengendalian Tingkah Laku (Behaviour) ............................
111
Tabel 4.15. Reduksi Data – Sosialisasi Budaya Anti Fraud ...........................................
114
Tabel 4.16. Reduksi Data – Pengendalian Pucuk Pimpinan ...........................................
118
xii
Pirmansyah, 2014
Analisis Persepsi Auditor Sistem Informasi mengenai Pencegahan atas Tindakan Cybercrime Universitas
Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 2.1. Faktor-Faktor yang Mempengaruhi Persepsi ...............................................
21
Gambar 2.2. Kerangka Audit Sistem Informasi ...............................................................
31
Gambar 2.3. Tujuan Audit Sistem Informasi ....................................................................
39
Gambar 2.4. Skema Kerangka Pemikiran .........................................................................
54
Gambar 3.1. Model Interaksi Analisis Data .....................................................................
61
xiii
Pirmansyah, 2014
Analisis Persepsi Auditor Sistem Informasi mengenai Pencegahan atas Tindakan Cybercrime Universitas
Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GRAFIK
Grafik 1.1. Data Cybercrime di USA Tahun 2000-2010 ..................................................
xiv
Pirmansyah, 2014
Analisis Persepsi Auditor Sistem Informasi mengenai Pencegahan atas Tindakan Cybercrime Universitas
Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4
Halaman Pengesahan .....................................................................................................
Abstrak ............................................................................................................................
Kata Pengantar ..............................................................................................................
iii
Ucapan Terima Kasih ....................................................................................................
iv
Pernyataan Keaslian Naskah ........................................................................................
vii
Daftar Isi .........................................................................................................................
viii
Daftar Tabel ....................................................................................................................
xii
Daftar Gambar ...............................................................................................................
xiii
Daftar Grafik ..................................................................................................................
xiv
BAB I. Pendahuluan ......................................................................................................
1
1.1. Latar Belakang ..........................................................................................................
1
1.2. Rumusan Masalah .....................................................................................................
11
1.3. Maksud dan Tujuan Penelitian ..................................................................................
11
1.4. Kegunaan Penelitian .................................................................................................
11
BAB II. Tinjauan Pustaka .............................................................................................
13
2.1.
Kajian Pustaka .....................................................................................................
13
2.1.1. Cybercrime ..........................................................................................................
13
2.1.1.1. Pengertian Cybercrime ........................................................................................
13
2.1.1.2. Karakteristik Cybercrime ....................................................................................
14
2.1.1.3. Bentuk-Bentuk Cybercrime ................................................................................
15
2.1.2.
18
Persepsi ...............................................................................................................
viii
Pirmansyah, 2014
Analisis Persepsi Auditor Sistem Informasi mengenai Pencegahan atas Tindakan Cybercrime Universitas
Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2.1.2.1. Pengertian Persepsi .............................................................................................
18
2.1.2.2. Faktor-Faktor yang Mempengaruhi Persepsi ......................................................
19
2.1.2.3. Prinsip-Prinsip Persepsi ......................................................................................
21
2.1.3.
Pencegahan ..........................................................................................................
22
2.1.3.1. Konsep Pencegahan Kejahatan ...........................................................................
22
2.1.3.2. Prosedur Pencegahan Kejahatan .........................................................................
23
2.1.4.
26
PSA No. 60 SA Seksi 314 ................................................................................
2.1.4.1. Penentuan Risiko dan Pengendalian Intern .........................................................
26
2.1.4.2. Struktur Organisasi .............................................................................................
27
2.1.4.3. Pengendalian Intern dalam Lingkungan SIK ......................................................
28
2.1.5.
Audit Sistem Informasi .......................................................................................
29
2.1.5.1. Pengertian Audit Sistem Informasi .....................................................................
29
2.1.5.2. Ruang Lingkup Audit Sistem Informasi .............................................................
30
2.1.5.3. Pengendalian Umum ...........................................................................................
31
2.1.5.4. Pengendalian Aplikasi .........................................................................................
34
2.1.5.5. Tahapan Audit Sistem Informasi ........................................................................
35
2.1.5.6. Tujuan Audit Sistem Informasi ...........................................................................
36
2.1.6.
ISACA ...............................................................................................................
39
2.1.6.1. Sejarah ISACA .................................................................................................
39
2.1.6.2. Jaringan Global ISACA .....................................................................................
41
2.1.6.3. Keanggotaan, Bimbingan, dan Sertifikasi IT Profesional ..................................
42
Certified Information System Auditor (CISA) ..................................................
43
2.1.7.1. Manfaat CISA ....................................................................................................
44
2.1.7.2. Cara Mendapatkan Gelar CISA .........................................................................
45
2.1.7.
ix
Pirmansyah, 2014
Analisis Persepsi Auditor Sistem Informasi mengenai Pencegahan atas Tindakan Cybercrime Universitas
Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2.2.
Penelitian Terdahulu ..........................................................................................
48
2.3.
Kerangka Pemikiran ............................................................................................
50
BAB III. Objek dan Metode Penelitian ........................................................................
55
3.1.
Objek Penelitian ...................................................................................................
55
3.2.
Metode Penelitian ................................................................................................
55
3.2.1. Desain Penelitian ..................................................................................................
55
3.2.2. Sumber Data .........................................................................................................
56
3.2.3. Teknik Pengumpulan Data ...................................................................................
57
3.2.4. Instrumen Penelitian ............................................................................................
59
3.2.5. Teknik Analisis Data ............................................................................................
60
3.2.6. Pengujian Kredibilitas Data .................................................................................
64
BAB IV. Hasil Penelitian dan Pembahasan .................................................................
65
4.1.
Data Informan .....................................................................................................
65
4.1.1.
Keterangan Informan ..........................................................................................
66
4.2.
Deskripsi Hasil Penelitian ...................................................................................
68
4.2.1. Cybercrime Menurut Informan ...........................................................................
68
4.2.2.
Pengendalian Intern yang Memadai ....................................................................
70
4.2.2.1. Evaluasi Atas IS General Control ......................................................................
71
4.2.2.1.1. Penerapan Terhadap Pengamanan Akses Fisik Secara Tepat ...............
74
4.2.2.1.2. Penerapan Terhadap Pengamanan Akses Logis Secara Tepat ..............
88
4.2.2.1.3. Pemisahan Tugas dalam Fungsi Sistem ..............................................
102
4.2.2.2. Evaluasi Atas IS Application Control .................................................................
105
4.2.3. Peningkatan Kesadaran Budaya Anti Fraud .................................................
109
4.2.3.1. Pengendalian Tingkah Laku (Behaviour Control) ...................................
109
x
Pirmansyah, 2014
Analisis Persepsi Auditor Sistem Informasi mengenai Pencegahan atas Tindakan Cybercrime Universitas
Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4.2.3.2. Sosialisasi Budaya Anti Fraud .................................................................
112
4.2.3.3. Pengendalian Pucuk Pimpinan ...........................................................................
115
4.3.
Pembahasan ............................................................................................
118
BAB V. Simpulan dan Saran ........................................................................................
129
5.1. Simpulan .................................................................................................................
129
5.2. Saran ........................................................................................................................
130
Daftar Pustaka ................................................................................................................
132
Lampiran ........................................................................................................................
136
xi
Pirmansyah, 2014
Analisis Persepsi Auditor Sistem Informasi mengenai Pencegahan atas Tindakan Cybercrime Universitas
Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1. Data Persentasi Jenis Cybercrime di USA .......................................................
4
Tabel 1.2. Provinsi Teratas dalam Jumlah Kejahatan di Indonesia ..................................
5
Tabel 2.1. Penelitian Terdahulu ........................................................................................
46
Tabel 3.1. Daftar Nama Informan .....................................................................................
58
Tabel 4.1. Daftar Informan ...............................................................................................
65
Tabel 4.2. Cybercrime Menurut Informan ........................................................................
70
Tabel 4.3. Reduksi Data - Lingkup IS General Control ...................................................
73
Tabel 4.4 Reduksi Data – Pengamanan Akses Fisik ........................................................
76
Tabel 4.5. Reduksi Data - Pengendalian Akses ke Server ...............................................
78
Tabel 4.6. Reduksi Data – Pengendalian Konstruksi Ruangan Server ............................
81
Tabel 4.7. Reduksi Data – Pengendalian ID Card ...........................................................
83
Tabel 4.8. Reduksi Data – Pengujian Pengendalian .........................................................
87
Tabel 4.9. Reduksi Data – Pengendalian Akses Sumber Data Informasi ........................
93
Tabel 4.10. Reduksi Data – Pengendalian Kata Kunci (Password) .................................
97
Tabel 4.11. Reduksi Data – Pengujian Pengendalian .......................................................
100
Tabel 4.12. Reduksi Data – Pemisahan Tugas dalam Fungsi Sistem ...............................
104
Tabel 4.13. Reduksi Data – Lingkup Pengendalian Aplikasi ...........................................
108
Tabel 4.14. Reduksi Data – Pengendalian Tingkah Laku (Behaviour) ............................
111
Tabel 4.15. Reduksi Data – Sosialisasi Budaya Anti Fraud ...........................................
114
Tabel 4.16. Reduksi Data – Pengendalian Pucuk Pimpinan ...........................................
118
xii
Pirmansyah, 2014
Analisis Persepsi Auditor Sistem Informasi mengenai Pencegahan atas Tindakan Cybercrime Universitas
Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 2.1. Faktor-Faktor yang Mempengaruhi Persepsi ...............................................
21
Gambar 2.2. Kerangka Audit Sistem Informasi ...............................................................
31
Gambar 2.3. Tujuan Audit Sistem Informasi ....................................................................
39
Gambar 2.4. Skema Kerangka Pemikiran .........................................................................
54
Gambar 3.1. Model Interaksi Analisis Data .....................................................................
61
xiii
Pirmansyah, 2014
Analisis Persepsi Auditor Sistem Informasi mengenai Pencegahan atas Tindakan Cybercrime Universitas
Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GRAFIK
Grafik 1.1. Data Cybercrime di USA Tahun 2000-2010 ..................................................
xiv
Pirmansyah, 2014
Analisis Persepsi Auditor Sistem Informasi mengenai Pencegahan atas Tindakan Cybercrime Universitas
Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4