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Effect of Accounting Knowledge, Accounting Training, Business Scale, and Business Experience on the Use of Accounting Information in UMKM Melinda, Dian; Wiralestari, Wiralestari; Mansur, Fitrini
International Journal of Multidisciplinary Approach Research and Science Том 3 № 01 (2025): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v3i01.1249

Abstract

This study aims to determine the effect of accounting knowledge, accounting training, business scale, and business experience on the use of accounting information in MSMEs in Jambi City. This study uses quantitative methods with data taken in the form of primary data. The population in this study were MSME actors in 2023, with a total of 50,747. The sample size to be studied from a population can be used with the Slovin approach formula. The sampling technique uses the Cluster Random Sampling method. The data collection technique is using a questionnaire. The application to help complete the proposed data analysis uses Statistical Package for Social Sciens (SPSS) 26 software. The results of the data analysis conducted by this researcher show that accounting knowledge partially has a significant effect on the use of accounting information. Accounting training partially has no effect and is significant to the use of accounting information. Business scale partially has a significant effect on the use of accounting information. Business experience partially has a significant effect on the use of accounting information. Accounting knowledge, accounting training, business scale, and business experience are significantly related to the use of accounting information.
The Influence of Tax Sanctions and Tax Rates on Perceptions of Tax Evade Agency with Tax Information Technology as a Moderation Variable in KPP Pratama Jombang Pramiana, Omi; Nabila, Fikrotun; Sucipto, Beni
Journal of Culture Accounting and Auditing Vol 3 No 2 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i2.9010

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sanksi pajak dan tarif pajak terhadap persepsi penggelapan pajak badan dengan teknologi informasi sebagai variabel moderasi. Populasi yang digunakan dalam penelitian ini adalah seluruh wajib pajak badan yang terdaftar dan telah melakukan kewajiban perpajakannya di KPP Pratama Jombang masa pajak tahun 2022. Metode pemilihan sampel yang digunakan dengan menggunakan rumus Slovin dan diperoleh 100 sampel. Teknik analisis data yang digunakan adalah analisis dengan SmartPLS 4.0. Hasil penelitian ini menunjukkan bahwa sanksi pajak berpengaruh negatif tidak signifikan terhadap persepsi penggelapan pajak badan, tarif pajak berpengaruh positif signifikan terhadap persepsi penggelapan pajak badan, teknologi informasi tidak dapat memoderasi atau memperlemah pengaruh variabel sanksi pajak terhadap variabel persepsi penggelapan pajak badan, dan teknologi informasi dapat memoderasi atau memperkuat pengaruh variabel tarif pajak terhadap variabel persepsi penggelapan pajak badan.
OPTIMIZATION OF SUNGAI PENUH CITY GOVERNMENT ASSET DATABASE USING GEOGRAPHIC INFORMATION SYSTEM (GIS) ASTUTI, RINNA; Zulherman; Utama, Wahyudi P.
Jurnal Infrastruktur Vol 10 No 2 (2024): Jurnal Infrastruktur
Publisher : Jurnal Infrastruktur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/infrastruktur.v10i2.6451

Abstract

One of the strategic issues facing the City of Sungai Penuh is flooding, as indicated by the Detailed Spatial Planning (Rencana Detail Tata Ruang or RDTR) for the years 2021–2024. Despite efforts to manage the drainage, there is currently no digital-based drainage asset database in the City of Sungai Penuh. The aim of this study is to optimize the asset database used by the Geographic Information System (GIS) at the Public Works and Housing Agency (Dinas PUPR) of Sungai Penuh. The objective is to enhance the efficiency of asset management owned by the Dinas PUPR of Sungai Penuh in terms of utilization, management, and maintenance. This research employs the waterfall method for system design and part analysis to evaluate the condition of the asset database. According to this study, the drainage infrastructure asset database system still does not meet user needs from various perspectives. Several aspects require improvement. The development of a drainage infrastructure asset database through the implementation of a Geographic Information System (GIS), aligned with findings from questionnaires and analysis using the PIECES framework, has proven to meet user expectations. This is particularly evident in the aspects of delivering relevant information, data security, and the availability of adequate services. This evaluation can be substantiated through the average Satisfaction Response (RK) score, which indicates user satisfaction levels ranging from satisfied to very satisfied.
Design of Information Service Model Based on Identification of Disciplinary Behavior of Class F Students at SMA N 4 Sumatera Barat (Sports Talent) Tanjung, Sabrina; Nita, Rahma Wira; Chandra, Yasrial
Holistic Science Vol. 4 No. 3 (2024): Jurnal Nasional Holistic Science
Publisher : Lembaga Riset Mutiara Akbar NOMOR AHU-0003295.AH.01.07 TAHUN 2021

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/hs.v4i3.703

Abstract

This research was motivated by students who were late for class, students who missed school, students who did not comply with school rules, students who disturbed their friends while studying, and students who did not complete their assignments. The objectives of this research are: 1). Describe the disciplinary behavior of students at SMA Negeri 4 West Sumatra (sports talent). 2). The design of the information service model is based on identifying the disciplinary behavior of FASE F class students at SMAN West Sumatra (sports talent.) This research uses the Research and Development (R&D) type of research. The population of this study was FASE F class students with a total of 108 students. The number of samples in this study was 72 students. The sampling technique in this research used purp total sampling, and the instrument used was a questionnaire. Based on the results of this research, it is revealed that: 1) Describe the condition of student discipline with information services at SMAN 4 West Sumatra (sports talent) is in the very good category. 2) The program design that has been validated is in the "Sufficiently Acceptable" category. Based on the results of this research, it is recommended that BK teachers be able to implement an information service model design based on student behavior identification that has been updated according to the validator's recommendations.
Information Searching Behaviour Patterns of “Swara Pendidikan” Magazine Reporter Anggraeni, Ayu; Syahri, Moch
JIPI (Jurnal Ilmu Perpustakaan dan Informasi) Vol 9, No 2 (2024)
Publisher : Progam Studi Ilmu Perpustakaan UIN Sumatera Utara Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/jipi.v9i2.21650

Abstract

Reporters of Swara Pendidikan magazine act as information providers in the campus environment. The information provided is categorized as depth news so that the quality of the information depends on its delivery. This study aims to determine the information search behavior patterns of Swara Pendidikan magazine reporters with Meho and Tibo's information search theory. This study uses qualitative research with a descriptive research type. The research data are in the form of sentences from in-depth interviews with research data sources consisting of three people. The results of the study show that Swara Pendidikan magazine reporters have ten similar information search patterns, starting with starting to determine the topic of information sought through the Ministry of Education and Culture website. Chaining, further exploring information sources on the internet. Browsing using Google. Monitoring, monitoring the latest information by matching it to the theme on the Ministry of Education and Culture website. Accessing, rarely encountering obstacles because the network is stable. Differentiating, assessing the content and quality of information by reading it. Extracting, taking important points. Verifying, rereading the information findings. Information managing, using Google Drive and Microsoft Word. Ending with networking to maintain good relationships and report work results. The findings of the information search behavior patterns are slightly different from Meho and Tibo's theory. Differences were found in the networking stage which was carried out after the information managing stage. The findings were based on similarities in information search motivation, tasks and workflows.
Dissemination of Information Via Literacy Podcasts In Library Sholikah, Siti Faridatus; Juvitasari, Prisca Budi
JIPI (Jurnal Ilmu Perpustakaan dan Informasi) Vol 9, No 2 (2024)
Publisher : Progam Studi Ilmu Perpustakaan UIN Sumatera Utara Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/jipi.v9i2.20001

Abstract

In the current era, getting information is very easy with the support of updated information technology or new media. The existence of new media has given rise to various innovations, one of which is the dissemination of information. In information dissemination activities, the main thing that must be present is the media for dissemination and the events that are broadcast, for example podcasts. Currently, podcasts are very popular with Gen Z. Because of the large number of podcast fans, the Blitar Regency Library and Archives Service has also adopted this activity to become a new innovation in disseminating information in libraries. The aim of this research is to determine the dissemination of information through whispered literacy podcasts at the Blitar Regency Library and Archives Service and to determine the barriers to information dissemination at the Blitar Regency Library and Archives Service. This research uses a qualitative type of research using a phenomenological approach. Researchers collected data using observation, interview and documentation techniques. The data that has been obtained is then analyzed using Miles and Huberman analysis in the form of data collection, data reduction, data presentation, and drawing conclusions. The results of this research show that the whispered literacy podcast has a schedule once a week with a scheduled host and resource person. The target of this Podcast is from ages 13+ or Gen Z. The media used are Instagram, Facebook, YouTube and websites. The obstacles that occur in this podcast activity consist of internal obstacles in the form of a lack of human resources, time and funds, while external obstacles include the difficulty of adjusting time between agencies and resource persons.
Digital Preservation in the Perspective of Knowledge and Information Technology: A Systematic Literature Review Alfanzha, Figo Alief; Lawanda, Ike Iswary
JIPI (Jurnal Ilmu Perpustakaan dan Informasi) Vol 9, No 2 (2024)
Publisher : Progam Studi Ilmu Perpustakaan UIN Sumatera Utara Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/jipi.v9i2.21589

Abstract

Cultural heritage has valuable information that is maintained in ensuring the continuity of information from a culture. One form of activity that can be carried out to maintain cultural heritage is preservation. Preservation is an activity that aims to store and managing information contained in an object or document. In the era of development of information technology, the use of technology in preservation is also utilized to help maintain cultural heritage, namely by carrying out digital preservation activities. Digital preservation is a method that plays a role in maintaining and managing information collections by transferring media, creating storage and access to the information in order to ensure that cultural heritage can be stored for a long period of time and can be widely accessed. In carrying out digital preservation, the factors that support the success of digital preservation are closely related to the existence of science and information technology. Information technology has the advantage of being able to maintain the stability of stored information, ease of free access to information, and extensive storage space. There are other methods and factors that are considered in the use of technology for digital preservation, such as the use of devices, in information technology that are related to knowledge preservation practices in institutions. This research aims to understand the role of science and information technology in digital preservation activities. This research uses a systematic review method of related articles. The results of the systematic review shown the role of information technology in digital preservation activities and maintaining the cultural heritage.
The Role of Embedded Librarians as Information Professionals: A Systematic Literature Review Azkagina, Sakina Rofi; Irawati, Indira
JIPI (Jurnal Ilmu Perpustakaan dan Informasi) Vol 9, No 2 (2024)
Publisher : Progam Studi Ilmu Perpustakaan UIN Sumatera Utara Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/jipi.v9i2.20411

Abstract

This study discusses the role of embedded Librarians as information professionals. Embedded librarian is someone who is proactive in providing library services in information retrieval and understands the information needs of its users. The development of information and communication technology (ICT) has also had a significant impact on education and research. However, the abundance of information sources is sometimes a problem for students or researchers who must choose and use appropriate and accurate sources of information. The Embedded Librarian concept refers to librarians who are actively involved in a particular group, build deep relationships with the group, and provide information services tailored to their needs. The method used is a systematic study with a qualitative approach, and selected articles sourced from Google Scholar and OnlineDatabase subscribed to the Library of the University of Indonesia http://remote-lib.ui.ac.id/). The analysis process consists of 6 (six) stages, namely 1) field mapping through scope review; 2) comprehensive search; 3) quality assessment; 4) data extraction; 5) synthesis; and 6) writing. The majority of the journal articles studied discussed the roles and activities of embedded librarians. This research provides a broader understanding of the development of information professionals and how the role of the Embedded Librarian evolves as information and technology evolves. This research also provides guidance on the skills and competencies required to become an effective Embedded Librarian. In practice, Embedded Librarian activities can be adapted to the environment and needs of the clients served, so as to provide relevant and effective information support
Analytic hierarchy process geographic information system based model for sustainable construction and demolition waste landfill site selection Soussi, Mohamed Ayet Allah Bilel; Madsia, Nermine El; Zaki, Chamseddine; Ramadan, Alaaeddine; Saker, Louai; Ibrahim, Moustafa
International Journal of Electrical and Computer Engineering (IJECE) Vol 15, No 1: February 2025
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijece.v15i1.pp803-816

Abstract

Properly managing waste generated by buildings and public works is a significant challenge in Tunisia, particularly in the city of Bizerte. The inadequate disposal of such waste can cause substantial harm to human life, property, and the environment. This paper proposes an multi-criteria decision making (MCDM) that utilizes the analytic hierarchy process (AHP) decision support tool to identify suitable landfill sites for construction and demolition waste (CDW) in Bizerte. The AHP method is widely used in MCDM applications. The approach involves classifying different scenarios based on various exclusion and appreciation criteria to determine the optimal locations for future landfills. Furthermore, the paper develops a conceptual approach for identifying better sites for the disposal of CDW, resulting in a comprehensive database capable of storing, accessing, and extracting information at both conceptual and operational levels. The proposed model considers spatial, technical, and environmental criteria in the selection of a suitable landfill site. The proposed methodology offers an effective and practical solution for properly managing CDW waste in Bizerte, Tunisia, and can be applied to other regions facing similar challenges.
A novel scheme for enhanced content integrity, authentication, and privacy in information centric network using lightweight blockchain-based homomorphic integrity and authentication Chandra, Aravinda Thejas; Shivarudraiah, Rajashekara Murthy; Gadde, Nagaraja; Nagarajappa, Ravi Kumar Begur
International Journal of Electrical and Computer Engineering (IJECE) Vol 15, No 1: February 2025
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijece.v15i1.pp654-668

Abstract

Information-centric networks (ICNs) face challenges in ensuring content integrity and authentication while preserving user privacy. Homomorphic encryption has been widely used to protect content privacy within ICNs. Blockchain technology is widely applied in ICNs to ensure content integrity. Conventional blockchain-based authentication schemes rely on computationally expensive homomorphic encryption to perform secure data transmission. Also, the existing cryptography methods comprise confidentiality, and integrity while sharing content in ICNs. This paper proposes a novel lightweight blockchain-based homomorphic integrity and authentication (Light-BHIA) scheme to increase the integrity and privacy of content within ICNs. This scheme leverages the transparency and immutability of blockchain, the privacy-preserving properties of homomorphic encryption, and decentralized trust mechanisms to achieve secure and verifiable content delivery. The proposed work utilizes a lightweight homomorphic encryption scheme specifically designed for ICNs, reducing computational burdens by using resource-constrained devices. Light-BHIA uses the permissioned blockchain with an efficient consensus mechanism for increasing the trustworthiness of content delivery within ICNs. Authorized recipients can perform integrity and authentication checks on the encrypted content without decryption, maintaining confidentiality. The comparative study reveals proposed scheme achieved a 25% reduction in registration delay and confirms higher integrity, privacy, and confidentiality.

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