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Factors affecting auditor performance: Information technology, Auditor experience and Professional skepticism (Review Literature) Kusmanto, Diana; Nugrahanti, Trinandari Prasetya
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1509

Abstract

Auditor performance is influenced by various factors that can determine the effectiveness and efficiency of the audit process. The three main factors that are the focus in this study are auditor performance, especially in the context of information technology, auditor experience, and professional skepticism The application of sophisticated information technology enables auditors to access data more quickly and accurately, as well as improve their analytical skills, auditor experience contributes significantly to understanding and skills in identifying risks and making the right decisions in audits. High professional skepticism encourages auditors to question the information presented and consider the possibility of errors or fraud. This methodology uses a literature review approach using a database from Google Scholar and previous research to collect information and publications in the last two years. This study aims to explore the interaction of information technology, auditor experience and professional sectism on auditor performance, and the results of this research can provide in-depth insights on how to improve audit quality. This research is expected to be a reference for better auditing practices and professional development in the future.
The Role of Accounting Information Systems in Company Operational Efficiency: A Bibliometric Study Judijanto, Loso
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1798

Abstract

This study explores the role of Accounting Information Systems (AIS) in enhancing company operational efficiency through a bibliometric analysis of academic literature published between 2000 and 2024. Using data retrieved from the Scopus database and analyzed with VOSviewer software, the study maps key research trends, influential authors, and thematic developments in the field. The results reveal that AIS remains a central focus in accounting and information systems research, particularly in areas such as financial control, information use, and managerial decision-making. Recent trends indicate a growing interest in the integration of emerging technologies—such as artificial intelligence, big data analytics, blockchain, and cloud computing—highlighting a shift toward digital transformation and intelligent systems. Co-authorship and country collaboration analyses show active global participation, with strong contributions from the United States, Indonesia, China, and Middle Eastern countries. This study offers valuable insights into the intellectual structure of AIS research, identifies gaps for future inquiry, and underscores the strategic importance of AIS in achieving operational excellence.
Design of an Application-Based Sales Information System for Koperasi XYZ Widanengsih, Euis; Yusuf, Yusuf
Jurnal Multidisiplin Sahombu Vol. 5 No. 02 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

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

Abstract

This study examines the development of an application-based sales information system for Koperasi XYZ to enhance operational efficiency, financial transparency, and decision-making. The cooperative's manual system presents challenges such as data loss, recording errors, and delays in financial reporting. The research employs a qualitative and quantitative approach, utilizing observation, interviews, and document analysis to identify system requirements. The system is developed using the waterfall model, covering requirements analysis, system design, implementation, testing, and maintenance. Key technologies include Java programming and MySQL database, ensuring stability and usability. Black-box testing is applied to validate system functionality, focusing on transaction accuracy, role-based access, and financial reporting efficiency. The findings indicate that the new system significantly improves transaction speed, data accuracy, and managerial decision-making. This digital transformation strengthens Koperasi XYZ’s competitiveness, enabling better financial control, inventory management, and service quality, ensuring sustainable growth in the digital era.
Inklusifitas Informasi Pengguna Difabel Studi Kasus Dinas Perpustakaan dan Arsip Provinsi Sumatera Utara: Inclusiveness of Information for Users with Disabilities Case Study of the Library and Archives Service of North Sumatra Province Annisa fitri; Franindya Purwaningtyas
Edu Cendikia: Jurnal Ilmiah Kependidikan Vol. 4 No. 03 (2024): Research Articles, December 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/educendikia.v4i03.5521

Abstract

This study aims to analyze the inclusiveness of information for users with disabilities at the Library and Archives Service of North Sumatra Province. The main focus of this study is to identify obstacles, facilities, and efforts made by the Library and Archives Service of North Sumatra Province in providing access to information that can be accessed by people with disabilities. This study uses a qualitative approach with a case study method conducted at the Library and Archives Service of North Sumatra Province. Data collection techniques were carried out through in-depth interviews with library officers, direct observation of existing facilities and services, and documentation studies. The results of the study indicate that although several inclusive steps have been taken, such as the provision of braille books and physical accessibility, there are still obstacles in terms of the use of more disability-friendly technology and the lack of training for library officers related to services for people with disabilities. Therefore, this study recommends improving technological infrastructure, increasing training for library staff, and developing more comprehensive policies to support the inclusiveness of information for all users, especially people with disabilities. This study is expected to contribute to the development of inclusive policies and practices in the field of libraries and archives, as well as raising awareness of the importance of equal access to information for all groups. This study concludes that to achieve better information inclusivity, there needs to be an increase in the provision of disability-friendly facilities, training for officers, and increased use of technology that supports information accessibility for users with disabilities.
Kemampuan Pencarian Informasi Menggunakan Model Kuhlthau Information Seeking Mahasiswa PAI Angkatan 2022 Kelas B dan E Novita, Seli
LIBTECH: LIBRARY AND INFORMATION SCIENCE JOURNAL Vol 5, No 2 (2024): LIBTECH : LIBRARY AND INFORMATION SCIENCE JOURNAL
Publisher : UIN Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/libtech.v5i2.30241

Abstract

This research examines the information seeking abilities of Islamic Religious Education (PAI) students class 2022 class B and E using the Kuhlthau Information Seeking Model. Kuhlthau's model focuses on six stages of information search which include initiation, selection, exploration, formulation,collection, and presentation. This research uses a qualitativedescriptive method with data collection techniques through observation, in-depth interviews and document analysis. The research results show that the majority of students experience difficulties at the exploration and formulation stages, where they feel confused and less confident in identifying and formulatingtopics that suit their information needs. At the initiation andselection stages, students tend to rely on easily accessible information sources such as the internet, but pay less attention to the validity and credibility of these sources. This research also identifies factors that influence information search abilities, including information literacy abilities, access to information sources, and support from lecturers. These findings indicate theneed to increase information literacy through a more integrated curriculum and ongoing training. Recommendations are provided to develop a comprehensive information literacy training program to help students improve their informationsearch skills according to expected academic standards. Thisresearch contributes to a deeper understanding of the dynamics of information seeking among PAI students and offers discourse for the development of more effective learning strategies in supporting critical and systematic information seeking processes.
Design and Development of an E-commerce Application Using the Web Information System Development Methodology Hadi, Wahyu Nofiyan; Latifah, Ummi; Susilowati, Umi Diantika; Wilda, Anisa Nurul; Fadel, Moh.
Journal of Electrical Engineering and Computer (JEECOM) Vol 7, No 1 (2025)
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/jeecom.v7i1.10745

Abstract

The main objective of this research is to design and build an e-commerce application to enhance the competitiveness of micro, small, and medium enterprises in Sumbertaman, Probolinggo City. In the development process, the Web Information System Development Methodology (WISDM) method was used, which consists of the stages of needs analysis, design, implementation, testing, and evaluation. This research began with data collection through interviews and direct observations of local micro, small, and medium enterprises to understand the specific needs related to the e-commerce system. The research results show that the developed application is capable of meeting the needs of micro, small, and medium enterprises in terms of product management, sales transactions, and real-time data reporting. The implementation of this application is expected to provide convenience for micro, small, and medium enterprises to market their products online, improve operational efficiency, and expand market reach. Thus, this WISDM-based e-commerce application significantly contributes to the digitalization of local businesses in the era of digital transformation.
Tren Bidang Information Science Research dalam Jurnal pada Google Scholar (2019-2024) Nugrahani, Hadaina; Helma Pritanaya; Hajja, Lubada De; Sanbreven, Mochammad Zheva Ayrtoon; Trishinta, Nabilah; Safii, Moh.
Literatify: Trends in Library Developments Vol 6 No 1 (2025): MARCH
Publisher : UPT Perpustakaan UIN Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/literatify.v6i1.47839

Abstract

Information science has evolved from information management into a multidisciplinary approach that encompasses data management, analysis, and communication, driven by the rise of digital data and the need for effective information management strategies. This field helps address modern challenges, enabling data-driven decision-making and improved communication. This study employs statistical and mathematical methods to collect, analyze, and understand bibliographic data related to articles and journals. Researchers use VOSviewer to visualize and analyze bibliometric networks, including citation relationships, bibliographic coupling, co-citation, or author collaboration. The foundation of modern information theory was established by Claude Shannon and Alan Turing. An analysis of research trends in Information Science Research (ISR) indicates a decline in publications from 2019 to 2024, decreasing from 173 articles in 2019 to only 4 articles in 2024. Of a total of 500 articles, 93.20% were written collaboratively. The data suggest that research in ISR is closely related to scholarly writing in the field of Library and Information Science.
The Impact of Information Technology in Educational Counseling for High School Students Phan, Thi Yen; Dang, Vinh
International Journal of Education, Teaching, and Social Sciences Vol. 5 No. 2 (2025): International Journal of Education, Teaching, and Social Science
Publisher : Training and Research Institute Jeramba Ilmu Sukses (TRI - JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijets.v5i2.2628

Abstract

In the context of digital transformation, Information Technology (IT) is increasingly asserting its important role in innovating educational counseling activities for high school students. The article analyzes the benefits that IT brings, including improving access to information, personalizing counseling and remote support. Tools such as artificial intelligence (AI) and big data allow the construction of automated counseling systems, helping students receive advice that is appropriate to their interests, abilities and personal goals. In addition, IT also supports organizing online counseling sessions via platforms such as Zoom or Google Meet, bringing high efficiency to students in remote areas. The application of IT also helps students explore their interests and abilities through online multiple-choice tests, while increasing interaction with experts through forums and seminars. However, the article also points out challenges such as lack of digital skills, digital divide and risk of losing personal information security. To overcome this, it is necessary to invest in technology infrastructure, enhance digital skills training and develop safe and easy-to-use consulting platforms. IT not only changes the way of consulting but also facilitates high school students to access information and orient their future in an effective and comprehensive way.
The effect of accounting conservatism on the cost of equity with information asymmetry as an intervening variable and corporate governance as a moderator Ade Hanifah Sari; Anies Lastiati
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 1 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i1.1511

Abstract

This study aims to examine the relationship between accounting conservatism and the cost of equity, both directly and indirectly, and to test the role of information asymmetry as an intervening variable with corporate governance as a moderating variable. The research employs a quantitative method. The sampling technique was determined using purposive sampling. The data type used is secondary data obtained from companies in the Property, Real Estate, and Building Construction sectors listed on the Indonesia Stock Exchange during the 2016-2017 period. The total sample consists of 72 companies. The difference between this study and previous ones lies in analyzing whether the direct or indirect relationship between accounting conservatism and the cost of equity has a more significant effect. Additionally, this study incorporates corporate governance as a moderating variable. The results indicate that accounting conservatism's direct influence on the cost of equity is greater than the indirect effect mediated by information asymmetry. Thus, accounting conservatism has a more significant direct impact on the equity price. Meanwhile, corporate governance is proven to moderate the relationship between accounting conservatism and information asymmetry, and the relationship is significantly positive. Public interest statementsThis research benefits the general public by providing practical insights on how accounting conservatism and good corporate governance can improve the transparency of financial information. It helps stakeholders, especially investors, make smarter investment decisions by minimizing the risk of asymmetric information.
The Development of Academic Information System at SMP Negeri 6 Mataram: PENGEMBANGAN SISTEM INFORMASI AKADEMIK DI SMP NEGERI 6 MATARAM Zubaidi, Ariyan; Latifah, Nur Izza; Usmiatiningsih, Ellysabeth; Wijayanto, Heri
Jurnal Begawe Teknologi Informasi (JBegaTI) Vol. 6 No. 1 (2025): JBegaTI
Publisher : Program Studi Teknik Informatika, Fakultas Teknik Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jbegati.v6i1.1199

Abstract

Pengelolaan data akademik yang masih dilakukan secara manual di SMP Negeri 6 Mataram menyebabkan berbagai permasalahan, seperti keterlambatan dalam akses informasi, ketidakakuratan data, dan inefisiensi dalam administrasi sekolah. Untuk mengatasi permasalahan ini, pada kegiatan pengabdian kepada Masyarakat ini, dikembangkan Sistem Informasi Akademik berbasis web menggunakan framework Laravel dan database MySQL. Sistem ini dirancang untuk mempermudah pengelolaan data siswa, guru, jadwal pelajaran, serta nilai akademik secara lebih terstruktur dan efisien. Metode pengembangan yang digunakan adalah Waterfall, yang mencakup tahap analisis kebutuhan, perancangan sistem, implementasi, pengujian, dan pemeliharaan. Pengujian dilakukan menggunakan Black Box Testing, yang menunjukkan bahwa semua fitur berfungsi dengan baik. Selain itu, evaluasi kepuasan pengguna melalui survei menunjukkan bahwa sistem ini meningkatkan efisiensi administrasi akademik, mempercepat akses informasi, serta mengurangi tingkat kesalahan dalam pencatatan data.

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