Analysis of Needs with the PIECES Concept: How Urgency is the Involvement of Ethical Hackers in Accounting Information Systems?
DOI:
https://doi.org/10.54408/jabter.v2i6.223Keywords:
Ethical Hacking, Accounting Ethics, Accounting Information System, PIECES Framework, Need of AnalysisAbstract
This study aims to identify the needs analysis of a company in involving ethical hackers to achieve the desired goals. This research focuses on accounting information systems which are vital systems in business processes. The company's goals will be translated into a need analysis using the PIECES framework (Performance, Information, Economy, Control, Efficiency, and Service). The research method used is a quantitative descriptive method and uses documentation techniques in collecting data. This study uses secondary data in the form of a literature review of 80 journal articles published in 2018-2023. Only ISSN indexed journals are used as data sources to ensure the quality of research output remains relevant. The results of this study are that the information aspect holds the highest urgency at 31.25% and the control aspect ranks second with a score of 25.00%. While the aspect with the lowest urgency is the economic aspect with an achievement of only 6.25%. Comparison of the scope of research and how researchers explore in more detail in linking opportunity costs can be input for further research. Furthermore, future research can also link several concepts such as urgency needs analysis with the PIECES framework, opportunity costs, and user trust in ethical hackers. So that the results of the research conducted will be more interesting and can be a reference for companies in making policies.
Downloads
References
Aljebry, A. F., Alqahtani, Y. M., & Sulaiman, N. (2022). Analyzing Security Testing Tools for Web Applications. In International Conference on Innovative Computing and Communications. Proceedings of ICICC, 411–419.
Astriyani, E., Putri, F. N., & Widianingsih, N. E. (2020). Desain Sistem Informasi Monitoring Aset. Jurnal Teknologi, 6(1), 87–99. https://media.neliti.com/media/publications/318262-desain-sistem-informasi-monitoring-aset-025e1d45.pdf
Atil, S. H. P., Hole, A. K. D., Ilak, A. N. N., Ol, R. O. P., & Amble, P. O. K. (2018). ETHICAL HACKING : Need of Security. IJARIIE, 4(5), 112–117.
Azzahra, R. N., & Heniarti, D. D. (2022). Pertanggungjawaban Pidana Anggota Polisi sebagai Pelaku Tindak Pidana Penjualan Senjata Api kepada Kelompok Kriminal Bersenjata. Bandung Conference Series: Law Studies, 2(1), 278–285. https://doi.org/10.29313/bcsls.v2i1.802
Babys, S. A. (2021). Ancaman Perang Siber Di Era Digital Dan Solusi Keamanan Nasional Indonesia. Oratio Directa (Prodi Ilmu Komunikasi), 3(1), 5–14.
Brilliant, P. (2023). Penerapan Analisis PIECES pada Rancangan Sistem Informasi Manajemen Human Asset Value Berbasis Website. Jurnal Rekayasa Informasi Swadhrama, 03(01), 15–23.
Callen, J., & James, J. E. (2020). CYBERSECURITY ENGINEERING: THE GROWING NEED. Issues in Information Systems, 21(4), 5–11.
Christen, M., Gordijn, B., & Loi, M. (2020). The ethics of cybersecurity. Springer Nature.
Del-Real, C., & Rodriguez Mesa, M. J. (2022). From black to white: the regulation of ethical hacking in Spain. In Information and Communications Technology Law (Vol. 0, Issue 0). https://doi.org/10.1080/13600834.2022.2132595
Demirkan, S., Demirkan, I., & McKee, A. (2020). Blockchain technology in the future of business cyber security and accounting. Journal of Management Analytics, 7(2), 189–208.
Ding, A. Y., De Jesus, G. L., & Janssen, M. (49 C.E.). Ethical hacking for boosting IoT vulnerability management: A first look into bug bounty programs and responsible disclosure. In Proceedings of the Eighth International Conference on Telecommunications and Remote Sensing, 55.
Dorofeev, Aleksandr V., Alexey S. Markov, and Y. V. R. (2022). Ethical hacking training. In CEUR Workshop Proceedings, 47–56.
Endaryati, E. (2021). Sistem Informasi Akuntansi (Indra Ava Dianta (ed.); 2nd ed.). Universitas Telkom.
Ernawatiningsih, N. P. L., & Kepramareni, P. (2019). Effectiveness of accounting information systems and the affecting factors. International Journal of Applied Business and International Management (IJABIM), 4(2), 33–40.
Formosa, P., Wilson, M., & Richards, D. (2023). A principlist framework for cybersecurity ethics. Computers & Security, 10(9), 102–111.
Georg, T., Oliver, B., & Gregory, L. (2018). Issues of implied trust in ethical hacking. The ORBIT Journal, 2(1), 1–19.
Haq, H. B. U., Hassan, M. Z., Hussain, M. Z., Khan, R. A., Nawaz, S., Khokhar, H. R., & Arshad, M. (2022). The Impacts of Ethical Hacking and its Security Mechanisms. Pakistan Journal of Engineering and Technology, 5(4), 29–35.
Hardani. (2020). Metode Penelitian Kualitatif & Kuantitatif. CV ALFABETA.
Hardiana, R. D., Sugiharti, H., Mardiani, R., Kurniati, F., & Indonesia, U. P. (2023). Metode Fast : Analisis dan Desain Sistem Informasi. ACCOUNTHINK : Journal of Accounting and Finance, 8(01), 13–37.
Harper, A., Linn, R., Sims, S., Baucom, M., Fernandez, D., Tejeda, H., & Frost, M. (2022). Gray hat hacking: the ethical hacker’s handbook. McGraw-Hill Education.
Hartono, B. (2014). Hacker Dalam Perspektif Hukum Indonesia. Masalah-Masalah Hukum, 43(1), 23–30.
Hawamleh, A. M. A., Alorfi, A. S. M., Al-Gasawneh, J. A., & Al-Rawashdeh, G. (2020). Cyber security and ethical hacking: The importance of protecting user data. Solid State Technology, 63(5), 7894–7899.
Holt, T. J., Cale, J., Brewer, R., & Goldsmith, A. (2021). Assessing the role of opportunity and low self-control in juvenile hacking. Crime & Delinquency, 67(5), 662–688.
Jean, P. (2023). TOOL FOR HACKING PHASES. International Research Journal of Modernization in Engineering Technology and Science, 752(01), 1308–1317.
Jofre, M. (2023). Networks and Systems. Seminar on Quantum Technologies for Cybersecurity, 5–9.
Kadir, A., Mahamood, B. I. N., Fadli, M., & Zolkipli, B. I. N. (2023). Critical and Creative Thinking in A Hacker ’ s Work. Borneo International Journal, 6(1), 53–60.
Kasim, M., Saidu, M. B., Isa, A., & Utulu, S. C. A. (2022). A Proposal for Social Ethical Hacking Framework for Detecting and Managing Human-Induced Vulnerabilities in Organizational Cybersecurity.
Kelrey, A. R., & Muzaki, A. (2019). Pengaruh Ethical Hacking Bagi Keamanan Data Perusahaan. Cyber Security Dan Forensik Digital, 2(2), 77–81. https://doi.org/10.14421/csecurity.2019.2.2.1625
Kieslich, K., Keller, B., & Starke, C. (2022). Artificial intelligence ethics by design. Evaluating public perception on the importance of ethical design principles of artificial intelligence. Big Data & Society, 9(1), 55–64.
Komarudin, D., Pratama, P. A., & Paramadina, U. (2022). ANCAMAN DISTRIBUSI SMALL ARMS & LIGHT WEAPONS ( SALW ) SERTA IMPRESINYA TERHADAP. Jurnal Dinamika Global, 7(1), 138–162. https://doi.org/https://doi.org/10.36859/jdg.v7i01.982 140
Kumawat, V., Pal, P., & Jha, P. (2023). Ethical Hacking: White Hat Hackers. SCRS Proceedings of International Conference of Undergraduate Students, 3(1), 13–17. https://doi.org/10.52458/978-81-95502-01-1-2
Manjikian, M. (2022). Cybersecurity ethics: an introduction. Taylor & Francis.
Marcelina, D., & Yulianti, E. (2022). WORKSHOP TEKNOLOGI INFORMASI “ DASAR CYBER SECURITY ” PADA SMK PGRI TANJUNG RAJA OGAN ILIR ( OI ). Jurnal Abdimas, 6(2), 67–72.
Misesani, D., Janggo, W. O., & Wuwur, M. S. N. (2020). Need Analysis in ADDIE Model to Develop Academic Speaking Materials. Ethical Lingua: Journal of Language Teaching and Literature, 7(2), 438–446. https://doi.org/10.30605/25409190.226
Mouheb, D., Abbas, S., & Merabti, M. (2019). Cybersecurity curriculum design: A survey. Ransactions on Edutainment XV, 4(2), 93–107.
Munandar, dkk. (2022). Metodologi Penelitian Kuantitatif dan Kualitatif (Arif Munandar (ed.); 1st ed.). CV. Media Sains Indonesia.
Muria, R. M., Muntasa, A., Yusuf, M., & Hamzah, A. (2022). Studi Litelatur: Peningkatan Kinerja Digital Forensik Dan Pencegahan Cyber Crime. Jurnal Aplikasi Teknologi Informasi Dan Manajemen (JATIM), 3(1), 12–20.
Novriani, M., Pa, E. D., Tiswiyanti, W., Ekonomi, F., & Jambi, U. (2023). Analisis Kinerja Sistem Aplikasi SMDD ( Sistem Manajemen Dokumen Digital ) dalam Pengelolaan Transaksi Keuangan dan Arsip Digital pada PT . Jasa Raharja Cabang Jambi dengan menggunakan Metode Pieces. Jurnal Pendidikan Tambusai, 7(1), 2912–2925.
Nugroho, P. (2021). Pemanfaatan aplikasi appsheet untuk meningkatkan kinerja manajemen proyek pada kontraktor. Universitas Islam Indonesia.
Pattison, J. (2020). From defence to offence: The ethics of private cybersecurity. European Journal of International Security, 5(2), 233–254.
Prakasita N, D., & Nugroho, M. A. (2018). Perancangan Sistem Informasi Akuntansi Penjualan Dan Persediaan Di Central Steak and Coffee Boyolali. Nominal, Barometer Riset Akuntansi Dan Manajemen, 7(1), 69–81. https://doi.org/10.21831/nominal.v7i1.19360
Putra, I. K. O. K., Darmawan, I. M. A., & Juliana, I. P. G. (2023). TINDAKAN KEJAHATAN PADA DUNIA DIGITAL DALAM BENTUK PHISING. Cyber Security Dan Forensik Digital, 5(2), 77–82.
Quasim, M. T., Al Hawi, A. N., & Meraj, M. (2023). System Penetration: Concepts, Attack Methods, and Defense Strategies. EasyChair.
Raewf, M. B., & Jasim, Y. A. (2020). Information technology’s impact on the accounting system. Cihan University-Erbil Journal of Humanities and Social Sciences, 4(1), 50–57.
Rudenko, E., Gnatenko, A., Milich, A., Hedgecock, K., & Malekos, Z. (2023). Leveraging Ethical Hacking in Russia : Exploring the Design and Potential of Bug Bounty Programs. Information Technology and Computer Science, 3(2), 1–15.
Santoso, B. P., & Rukmana, O. (2023). Pengembangan Sistem Informasi Pengelolaan Baitulmal dengan Multi Platform. Bandung Conference Series: Industrial Engineering Science, 3(1), 276–284. https://doi.org/10.29313/bcsies.v3i1.6618
Shoemaker, D., Kohnke, A., & Laidlaw, G. (2019). Ethics and cybersecurity are not mutually exclusive. EDPACS, 60(1), 1–10.
Sibero. (2022). Website dan Jaringan Komputer Dasar. Jurnal Sains Dan Informatika, 3(1), 35.
Silic, M., & Lowry, P. B. (2021). Breaking bad in cyberspace: Understanding why and how black hat hackers manage their nerves to commit their virtual crimes. Information Systems Frontiers, 2(3), 329–341.
Smith, L. A., Chowdhury, M., & Latif, S. (2022). Ethical hacking: Skills to fight cybersecurity threats. EPiC Series in Computing, 82(5), 102–111. https://doi.org/10.29007/vwww
Sugiyono. (2020). Metode Penelitian Kuantitatif, Kualitatif dan R&D. CV Alfabeta.
Sundari, C., Susilo, G., & Lukita Anggraeni, D. (2020). Analisis Kebutuhan Sistem Informasi Keuangan Pada CV Rahayu Karya. Jurnal TRANSFORMASI, 16(2), 74–81.
Turner, L., Weickgenannt, A. B., & Copeland, M. K. (2022). Accounting information systems: controls and processes. John Wiley & Sons.
Vandervelden, S., Chowdhury, M. M., & Latif, S. (2019). Managing the cyber world: Hacker edition. International Conference on Electrical, Computer, Communications and Mechatronics Engineering (ICECCME), 1–6.
Vignesh, R., & Rohini, K. (2022). Analysis to determine the scope and Challenging responsibilities of Ethical Hacking employed in Cyber Security. International Journal of Engineering and Technology(UAE), 7(3.27), 196–199. https://doi.org/10.14419/ijet.v7i3.27.17759
Walker, M. (2022). CEH Certified Ethical Hacker Bundle. McGraw-Hill Education.
Wallingford, J., Peshwa, M., & Kelly, D. (2019). Towards understanding the value of ethical hacking. In International Conference on Cyber Warfare and Security. Academic Conferences International Limited, 639.
Wardhana, A., Pradana, M., Kartawinata, B. R., & Akbar, A. (2023). Financial Technology 4.0 Indonesia Perspective. Accounting and Finance, 4(11), 89–95.
Wylie, P. L., & Crawley, K. (2020). The Pentester Blueprint: Starting a career as an ethical hacker. John Wiley & Sons.
Yaacoub, J.-P. A., Noura, H. N., Salman, O., & Chehab, A. (2021). A Survey on Ethical Hacking: Issues and Challenges. A Preprint, 3(1), 1–46. http://arxiv.org/abs/2103.15072
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Yayang Novealita Wahono Putri, Kurnia Ekasari, Kartika Dewi Sri Susilowati
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
This journal is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.