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All Journal al-Uqud : Journal of Islamic Economics JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) IJIS - Indonesian Journal On Information System Al-Hayat: Journal of Islamic Education Jurnal Manajemen dan Bisnis Antivirus : Jurnal Ilmiah Teknik Informatika ILKOMNIKA: Journal of Computer Science and Applied Informatics Jurnal Ekuilnomi Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat International Journal of Economics, Management, Business, and Social Science Abimanyu: Journal of Community Engagement International Journal of Humanities Education and Social Sciences Sisfo: Jurnal Ilmiah Sistem Informasi Jurnal Ekonomi, Bisnis dan Manajemen Malcom: Indonesian Journal of Machine Learning and Computer Science JOSAR (Journal of Students Academic Research) Journal of Digital Business and Innovation Management Indonesian Journal of Humanities and Social Sciences Jurnal Esensi Infokom : Jurnal Esensi Sistem Komputer dan Informasi
Riska Dhenabayu
Universitas Negeri Surabaya
Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Social Sciences Other

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Financial Reporting Transparency as A Managerial Control Mechanism: A Case Study of Accounting Information System Implementation in An Environmental Consulting Firm Dendra Aptanata Nugraha; Hujjatullah Fazlurrahman; Riska Dhenabayu; Muhammad Fajar Wahyudi Rahman
Jurnal Ekuilnomi Vol. 8 No. 1 (2026): Ekuilnomi Vol 8(1), Feb 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/pxg15221

Abstract

This study examines changes in financial reporting transparency before and after the implementation of an Accounting Information System (AIS) and its implications for managerial control in a project-based environmental consulting firm. Using a qualitative comparative case study, data were collected through semi-structured interviews and analyzed thematically. Findings show that manual reporting created delays and limited monitoring, while AIS adoption improved integration, timeliness, and cost oversight. The findings contribute to the AIS literature by highlighting financial reporting transparency as an integral component of managerial control in project-based organizations
Pengaruh Relevansi Personalisasi Iklan dan Transparansi Privasi terhadap Continuance Intensi Pengguna Pospay dengan Data Privacy Concern sebagai Variabel Moderasi Febi Abdillah Achmad; Danang Ary Dewangga; Muhammad Fachmi; Riska Dhenabayu
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 5 No. 3 (2026): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v5i3.4632

Abstract

As the flagship digital financial service application of PT Pos Indonesia, Pospay faces challenges in maintaining sustainable usage rates. This study aims to analyze the effects of ads personalization relevance and privacy transparency on the continuance intention of Pospay users, while testing the moderating role of data privacy concern. A quantitative approach was applied by collecting data through questionnaires distributed to active Pospay users. Data analysis utilized variance-based structural equation modeling to evaluate both measurement and structural models. The empirical results reveal that privacy transparency exerts a positive and highly significant effect on continuance intention, whereas ads personalization relevance demonstrates no significant impact. Furthermore, interaction tests confirm that data privacy concern does not moderate the relationship between the independent variables and user continuance intention. The implication of this study suggests that Pospay users possess a utilitarian orientation focused on core service functionalities. Therefore, the company is advised to prioritize privacy transparency as a fundamental hygiene factor to maintain digital loyalty, rather than relying solely on personalized advertising features.
Usability Evaluation of Customer Information System Application Interface Design Using System Usability Scale (SUS) Method Kezia Anatasya Caroline Manalu; Muhammad Fajar Wahyudi Rahman; Muhammad Febrilian Dwi Syahputra; Riska Dhenabayu
Sisfo: Jurnal Ilmiah Sistem Informasi Vol. 10 No. 2 (2026): Sisfo: Jurnal Ilmiah Sistem Informasi, Oktober 2026 (In Press)
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/sisfo.v10i2.28340

Abstract

Abstract The Customer Information System (CIS) application of Perumda Air Minum Surya Sembada Surabaya is one of the digital services supporting public service delivery. However, no systematic usability evaluation has been conducted to date, while users continue to report various complaints through Google Play Store reviews, including slow application performance, confusing navigation, and inconsistent self-meter reading schedules. This study aims to produce interface improvement recommendations for the CIS application through the Design Thinking approach and to evaluate the usability level of the resulting interface design using the System Usability Scale (SUS). Data collection was carried out through content analysis of 20 Google Play Store reviews and in-depth interviews with 20 customers. The evaluation results indicate that the main issues include slow application performance (60 percent) and inconsistent self-meter reading schedules (25 percent). Based on these findings, interface improvement recommendations were developed through the Design Thinking stages, resulting in a Figma-based interactive prototype featuring simplified navigation, billing information cards, water consumption graphs, meter reading reminder features, and the AIRA chatbot. The prototype was then evaluated using SUS with 30 general respondents and 5 expert respondents, obtaining SUS scores of 86 for general respondents and 81 for expert respondents, both of which fall into the Excellent category. The results demonstrate that usability evaluation combined with the Design Thinking approach is capable of producing interface recommendations with a high usability level, which can serve as a reference for future CIS application development.
Pengembangan Motivasi Karyawan sebagai Upaya Mendorong Adaptabilitas di Era Digital pada UMKM Audika Briantari Zaen; Achmad Fitro; Nanang Hoesen Hidroes Abbrori; Anita Safitri; Riska Dhenabayu
Abimanyu : Jornal of Community Engagement Vol 7 No 2 (2026): August 2026 (In Press)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of digital technology requires Micro, Small, and Medium Enterprises (MSMEs) to continuously develop their competencies and adapt to changing conditions. However, members of HIPEMIKA in Mojokerto Regency lacked a structured tool for monitoring self-learning and competency development. This Community Service Program aimed to implement a self-learning tracking sheet as a competency development monitoring tool for MSME members. The program was conducted through training and mentoring involving 34 participants. Before the program, 8 participants (23.5%) had used digital media to record their self-development activities, while 26 participants (76.5%) had not used a structured digital recording tool. After the program, 31 participants (91.2%) were able to use the self-learning tracking sheet, while 3 participants (8.8%) still required further assistance. The tracking sheet provides features for division identification, competency level selection, access to training and certification resources, learning checklists, and progress monitoring. The results showed a 67.7 percentage-point increase in the use of digital media for competency development. The implementation of the self-learning tracking sheet helped make competency development more structured, documented, and measurable
EVALUASI MODEL MACHINE LEARNING, DEEP LEARNING, DAN TRANSFORMER UNTUK ANALISIS SENTIMEN ULASAN SPKLU PADA PLN MOBILE DENGAN PENANGANAN KETIDAKSEIMBANGAN KELAS Izzati, Haidi Fildzah; Dhenabayu, Riska
IJIS - Indonesian Journal On Information System Vol 11, No 2 (2026): SEPTEMBER
Publisher : POLITEKNIK SAINS DAN TEKNOLOGI WIRATAMA MALUKU UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36549/ijis.v11i2.524

Abstract

Fitur EV Charging/SPKLU pada aplikasi PLN Mobile mendukung layanan pengisian daya kendaraan listrik, tetapi banyaknya ulasan pengguna menyulitkan identifikasi sentimen secara manual. Penelitian ini bertujuan menganalisis sentimen ulasan pengguna terkait fitur EV Charging/SPKLU dan membandingkan kinerja tujuh algoritma klasifikasi. Data diperoleh dari Google Play Store, kemudian melalui tahap text preprocessing dan pelabelan sentimen berdasarkan rating sebagai weak label. Algoritma yang digunakan meliputi Logistic Regression, Support Vector Machine (SVM), Naive Bayes, Multi-Layer Perceptron (MLP), Recurrent Neural Network (RNN), Bidirectional Long Short-Term Memory (BiLSTM), dan DistilBERT, yang dikelompokkan menjadi Machine Learning, Deep Learning, dan Transformer. Untuk mengatasi ketidakseimbangan kelas, diterapkan pembobotan kelas atau class weighting yang disesuaikan dengan karakteristik masing-masing algoritma pada data latih. Evaluasi dilakukan menggunakan Accuracy, Precision, Recall, Macro F1-Score, dan confusion matrix. Hasil menunjukkan bahwa MLP memperoleh Macro F1-Score tertinggi pada data validasi sebesar 67,80% sehingga dipilih untuk pengujian akhir. Pada 286 data uji, MLP menghasilkan Accuracy sebesar 89,16% dan Macro F1-Score sebesar 59,42%, yang menunjukkan kinerja klasifikasi keseluruhan yang tinggi dengan performa yang belum merata pada setiap kelas sentimen.Kata Kunci: Analisis Sentimen, SPKLU, PLN Mobile, Imbalanced Learning, DistilBERT
Co-Authors Achmad Fitro Akbar, Muhammad Farhan Anita Safitri Armawadin, Irsyad Daffa Audika Briantari Zaen Candra, Ika Diyah Danang Ary Dewangga Dendra Aptanata Nugraha Dwi Wahyuni Erta Erwan Nicolas Fazlurrahman, Hujjatullah Febi Abdillah Achmad Febrinita, Filda Fitro, Achmad Fresha Kharisma Hapsari Shinta Citra Puspita Dewi Hesty Puspita Sari Hujjatullah Fazlurrahman Husin, Nanang Ika Diyah Candra Arifah Irsyad Budhiraja Irsyad Daffa Armmawadin Izzati, Haidi Fildzah Kamila, Fanisa Ayu Cahya Kautsar, Achmad Kezia Anatasya Caroline Manalu Kurnia Paranita Kartika Lestanti, Sri Muhammad Fachmi Muhammad Fajar Wahyudi Rahman Muhammad Febrilian Dwi Syahputra Musdholifah Musdholifah Najmi Khairunnisa Nanang Hoesen Hidroes Abbrori Nurul Fajrin Ariyani Nurul Indawati Priambodo, Gumilang Purwohandoko Purwohandoko Qosimah, Rofiatul R.A. Sista Paramita Ramadhan Maruta Pradana Ramadhan, Gilang Bagus Ratih Amelia Renny Sari Dewi Rosmalia, Tria Rizky Ryan Ahmad Syah Putra Safitri, Anita Susi Handayani Syahda Hati Dendra Thaariq Ayub Arrafah Tias Andarini Indarwati Tri Sudarwanto Trias Madanika Kusumaningrum Ulil Hartono Wahyu Suci Saputri Yoga Yuniadi Yusniarsi Primasari