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Sharia Accounting as An Information System Dian Rohani Siburian; Syaloom lestari Simanjuntak; Ayu Ashari Pasaribu; Muhammad Ismail; Gio Qaedy Auzan; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.308

Abstract

Sharia accounting as an information system plays a central role in supporting transparency and accountability in the management of finances based on Islamic principles. In this context, sharia accounting functions not only as a recording and reporting tool but also as a mechanism that integrates the moral and ethical values embedded in Islamic teachings. This study aims to explore how sharia accounting can serve as an effective information system, emphasizing the importance of honesty, justice, and social responsibility in every transaction. Through a qualitative approach and content analysis, this research reveals that sharia accounting seeks to deconstruct modern accounting practices that are often trapped in materialistic values. Instead, the sharia accounting information system provides a more humanistic framework, where each financial report is not merely numbers but also reflects the social and moral impact of business decisions. The findings indicate that the implementation of sharia accounting can enhance stakeholder trust and promote more sustainable business practices. Thus, this study asserts that sharia accounting as an information system is not just an administrative tool but a foundation for ethical and responsible decision-making in the business world. Sharia accounting offers innovative solutions to contemporary financial challenges while adhering to the principles of sharia that underpin all economic activities.
The Influence Of Management Information Systems On Employee Performance With Transformational Leadership Style As A Moderating Variable Yudi Nur Supriadi; Yeheskial Nggandung; Haruni Ode; Afif Deni Irawan; Nurhayati Nurhayati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 1 (2025): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i1.7611

Abstract

This study is a quantitative study with an explanatory approach, namely an approach that emphasizes the three studies mentioned explicitly above as references and main references. The data used in this article is primary data that researchers distributed to 300 Mitra Bangunan employees spread throughout Indonesia. The data was analyzed using the smart PLS 4.0 analysis tool.
Legal Review of the Misuse of Voice Changer Technology in the Dissemination of Hoaxes and Information Manipulation in Indonesia Satriya Nugraha; Rengga Kusuma Putra; Aziz Widhi Nugroho; Retno Eko Mardani; Rosmawiah Rosmawiah
The International Conference on Education, Social Sciences and Technology (ICESST) Vol. 3 No. 2 (2024): The International Conference on Education, Social Sciences and Technology
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/icesst.v3i2.456

Abstract

The spread of hoaxes through voice manipulation technology, such as voice changers, has become a significant issue in Indonesia in recent years. This technology allows perpetrators to manipulate someone's voice, which is then used to spread false information that can damage an individual's reputation, influence public opinion, and create social unrest. This study aims to analyze the legal aspects related to the misuse of voice changers in the spread of hoaxes, identify the challenges faced in law enforcement, and provide policy recommendations to improve legal protection for hoax victims. The methodology used in this research is normative legal research, with a normative approach focusing on the analysis of the Electronic Information and Transactions Law (UU ITE) and the Personal Data Protection Law (UU PDP), as well as other relevant regulations. The results show that although Indonesia has a sufficient legal framework to address hoax cases involving voice changers, law enforcement still faces challenges in terms of identifying perpetrators, proving voice manipulation, and the lack of more specific regulations. Additionally, victims have the right to legal protection, including compensation and clarification of false information. This study recommends enhancing the capacity of law enforcement, strengthening regulations, and improving digital literacy among the public to address the challenges posed by this technology.
Analysis of Information System Security in the Context of Cyber Attacks on Business Organizations Marliana, Iin; Eko Hendro Pramono, Doni; Yuniarthe, Yodhi; Dwi Yunita, Hilda; Zuhri, Khozainuz
RISTEC : Research in Information Systems and Technology Vol. 5 No. 2 (2024): RISTEC: Research in Information Systems and Technology
Publisher : RISTEC : Research in Information Systems and Technology

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Abstract

Cyberattacks have become a significant threat to business organizations in the digital era. This study aims to analyze the security of information systems in mitigating cyber threats targeting businesses. The research employs a systematic literature review method to explore various cyberattack techniques, identify vulnerabilities in information systems, and propose effective prevention and mitigation strategies. Findings indicate that cyberattacks are increasingly sophisticated, necessitating adaptive and multi-layered security approaches to safeguard information systems. The study concludes that proactive measures, including robust authentication, encryption, and user training, are essential for enhancing cybersecurity resilience in business organizations.
Design and Development Web-Based Information System of Student Attendance in Madrasah Diniyah Takmiliyah Awaliyah (MDTA) Miftahul Ulum Agus Sunandar, Muhamad; Sri Andar Muni, Lise; Andayani Komara, Mutiara; Pratiwi, Muthia
RISTEC : Research in Information Systems and Technology Vol. 5 No. 2 (2024): RISTEC: Research in Information Systems and Technology
Publisher : RISTEC : Research in Information Systems and Technology

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Abstract

As time goes by technological progress occurs so rapidly that it helps us in various ways. One of them is creating an information system that can help us in processing data. In the world of education, such as at Madrasah Diniyah Takmiliyah Awaliyah (MDTA) Miftahul Ulum, we also need a system that can help in entering data such as student data and attendance data to make it easier for teachers or staff to manage data. Therefore, an attendance information system is needed that allows managing attendance data and other data in an orderly manner to minimize the occurrence of data loss or incorrect data entry and can process the required reports. This research was created using the waterfall method using the PHP programming language by utilizing the Laravel framework as the system display, the MySQL database as data storage, and the Unified Modeling Language (UML) as the system design
Web-Based STT Wastukancana Library QR Code Presence Information System Prasetio, Bayu; Jaelani, Irsan; Iskandar, Dadi; Saepul Malik, Akbar
RISTEC : Research in Information Systems and Technology Vol. 5 No. 2 (2024): RISTEC: Research in Information Systems and Technology
Publisher : RISTEC : Research in Information Systems and Technology

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Abstract

In an era of increasingly complex technological advancements, digital transformation has penetrated all aspects of human life, including education. The use of QR code technology to record library attendance data on student ID cards is one of the most interesting innovations. Student ID cards, which used to be just tangible documents with names and pictures on them, have now developed into tools that utilize administrative convenience and the right technology. The use of QR code technology to record library attendance data is to make it easier for library staff to record STT Wastukancana library visitor data from manual to digital data. Extreme Programming is a software development method that aims to improve software quality and meet short development cycles, so that it is very responsive to changing user desires
Forward-Looking Information Disclosure: The Role of The Board of Directors Hapsari, Dian; Setiawan, Doddy; Aryani, Y. Anni
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 3 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i3.5428

Abstract

This study examines the effect of gender diversity, board size, and frequency of board meetings on forward-looking information disclosure in manufacturing companies in Indonesia. Financial factors such as profitability, leverage, and company age are used as control variables. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2022 period, using purposive sampling method. The results of the panel data regression analysis show that gender diversity and frequency of board meetings have a significant positive effect on the disclosure of forward-looking information, while board size does not show a significant effect. These findings support agency theory which states that higher information disclosure can reduce information asymmetry and agency costs, as well as improve the assessment of future corporate performance.
The Role of Information Technology in Supporting Transparency and Accountability of Village Government in Tongke-Tongke Village Salman, Salman; Abd.Wahid; Mukrimah, Mukrimah; Erwin Sykuri; Sofyang, Sofyang
Socio-Economic and Humanistic Aspects for Township and Industry Vol. 3 No. 1 (2025): Socio-Economic and Humanistic Aspects for Township and Industry
Publisher : Tinta Emas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/sehati.v3i1.455

Abstract

Bureaucratic reform at the village level is a strategic step to enhance transparency and accountability in governance. This study aims to analyze the role of information technology in supporting transparent and accountable governance in Tongke-Tongke Village. Using a descriptive qualitative approach, the research involved observations, surveys, and documentation to collect data from village officials, the community, and external policies. The findings reveal that the implementation of information technology, such as official websites and Android-based applications, has successfully improved administrative efficiency, strengthened information openness, and enabled active community participation in decision-making processes. Additionally, digitally documented village financial reports allow the community to monitor budget management in real-time. However, key challenges include low digital literacy and limited internet infrastructure. Through regular training and collaboration with internet service providers, Tongke-Tongke Village demonstrates its commitment to creating better governance. This study concludes that information technology can serve as a key catalyst for accelerating bureaucratic reform at the village level.
Geographic Information System for Mapping Tourism and Small Micro Enterprises Medium in Sorong City, Southwest Papua Web-Based Iriene Surya Rajagukguk
JURNAL PETISI (Pendidikan Teknologi Informasi) Vol. 5 No. 2 (2024): Jurnal PETISI (Pendidikan Teknologi Informasi)
Publisher : Universitas Pendidikan Muhammadiyah Sorong

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Abstract

Geographic Information System (GIS) is one of the solutions to get information about the location of tourist sites in the city of Sorong. Tourism in Sorong City is an object that is used as material for this research, because Sorong City has great potential in the field of tourism that presents tourist attractions for local and international tourists. Tourist attractions in Sorong City include Marina Tourism, Tirta Tourism, Historical Tourism, and Nature Reserve Tourism.
Implementation of Digital Village by Creating Content for a Website as an Information Center in Banyumanik Village, Semanu, Gunung Kidul Nastain, M.; Wulandari, Margaretha; Fariha, Naela Faza; Bintara, Chandra Satya; , Mutiara; Lestari, Feni Indah; Sari, Nur Mala Pusphita
ETHOS: Jurnal Penelitian dan Pengabdian kepada Masyarakat Vol. 12 No. 2 (2024): (Juni, 2024) Ethos: Jurnal Penelitian Dan Pengabdian Kepada Masyarakat (Sains
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ethos.v12i2.3508

Abstract

The activity method is divided into several stages, namely the coordination and preparation stage, the science and technology implementation stage, and the evaluation and monitoring stage. The activities carried out include training and management of supporting content, village profiling through shooting, audio recording, and video editing. The result of this service activity is the creation of content for the village website as an information center for village programs, village activities, assistance information from the regional or central government, and other information. In addition, a digital village profile is also created that can provide initial information about Banyumanik village. This activity aims to provide benefits for partners in disseminating village information in the future and can be an inspiration for other communities in developing communication media and village information through visual content.

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