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Design and Development of a Teaching Factory (TeFa) Information System in Chlorine Digital Media Company to Support Vocational High School Entrepreneurship Programs Cepi Prananda; Rony Setiawan
Jurnal Pendidikan Indonesia Vol. 6 No. 4 (2025): Jurnal Pendidikan Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v6i4.7562

Abstract

This study designs and develops a web-based Teaching Factory (TeFa) information system for Chlorine Digital Media Company to enhance vocational high school entrepreneurship programs, supported by Indonesia’s Ministry of Education. Addressing manual inefficiencies in TeFa operations, the research employs direct observation, literature review, and UML-based system analysis to create a solution featuring product recording, turnover monitoring, and SWOT-driven business feasibility assessments. Key findings reveal improved data accuracy, real-time collaboration among students, teachers, and industry partners, and automated certificate generation—bridging gaps in existing systems. The system’s success underscores its potential to elevate workforce readiness and entrepreneurial skills, with implications for scalable adoption across vocational fields. Future research directions include AI and IoT integration and longitudinal impact studies on employability.
Utilization of Digitalization in Improving the Quality of Services and Information in Sumurkondang Village, Cirebon Merlinda Intan Fauziah; Fajar Nurjaman; Rayhan Syawal Firizki; Elvira Fitriyanti; Alif Suryalaksana
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i10.858

Abstract

Digitalization plays a transformative role in improving public service delivery and information dissemination, particularly in rural areas. This study explores the implementation of digitalization in Sumurkondang Village, Cirebon, and its effects on administrative efficiency, accessibility, and community involvement. Employing a qualitative approach with a descriptive case study design, the research involved in-depth interviews, participatory observations, and document analysis. The findings reveal that digitalization improves service quality and ease of access, particularly among younger residents. However, challenges such as low digital literacy among older populations, limited infrastructure, and lack of awareness hinder widespread adoption. Despite some basic digital training conducted by the village government, participation remains low, and skepticism toward digital platforms persists among older users. The study concludes that while digitalization holds great promise for rural development, its success depends on inclusive training, stronger infrastructure, and active community engagement. Recommendations include targeted digital literacy programs, improved internet access, and collaborative efforts between local governments and external partners. These efforts can foster sustainable digital transformation and serve as a model for similar rural communities in Indonesia.
The Effect of Information Technology, HR Competence, Internal Control, and Organizational Culture on the Quality of Financial Reports Suhardi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3262

Abstract

This study investigates the influence of Human Resource (HR) competence, Internal Control Systems (ICS), Information Technology (IT) utilization, and organizational behavior on the quality of financial statements in local governments, with public accountability as a mediating variable. It aims to understand how these factors enhance transparency and compliance in financial reporting. A quantitative approach was employed, using a survey of 200 local government officials, selected via purposive sampling. Data were collected through questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS), testing direct and mediated effects of the variables on financial statement quality. HR competence, ICS, IT utilization, and organizational behavior significantly improve financial statement quality. Public accountability directly enhances quality and mediates the effects of HR competence, ICS, IT utilization, and organizational behavior, all with p < 0.05, confirming all hypotheses. The findings advance Agency Theory and related frameworks by highlighting public accountability’s mediating role. Practically, local governments can improve financial reporting by enhancing HR training, strengthening ICS, adopting IT systems, and fostering transparent cultures, offering a model for improved governance and public trust.
Risk Analysis Of Accounting Information System Security Based On Vulnerability Data From OPENVAS, OWASP ZAP, And NMAP Tools: A Cybersecurity Perspective Roup, Abdul; Effendy, Marwan
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3590

Abstract

Data security is a critical component of Accounting Information Systems (AIS), considering the sensitivity of financial information that must be safeguarded against cyber threats. This study aims to analyze security risks within an AIS platform by utilizing vulnerability scan data collected from the domain https://kiis.ibik.ac.id. Three open-source security tools—OpenVAS, OWASP ZAP, and NMAP—were used to detect potential system vulnerabilities. The research identifies and classifies these vulnerabilities based on severity levels and CVSS (Common Vulnerability Scoring System) scores. The findings reveal multiple medium and low-level vulnerabilities, including open TCP ports, missing anti-clickjacking headers, and improper content security policies, which could expose the system to threats such as cross-site scripting (XSS), clickjacking, and unauthorized access. The study recommends implementing essential security headers, closing unused ports, and conducting continuous system monitoring to enhance AIS resilience. These insights highlight the importance of proactive cybersecurity measures in protecting financial data integrity within modern accounting systems. Keywords: accounting information system, data security, vulnerability analysis, CVSS, cybersecurity risk
Integration of Firewall Log Data into Accounting Information Systems to Enhance Internal Control and Cyber Threat Detection: A Case Study Using Palo Alto PA820 Roup, Abdul
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.3673

Abstract

This study aims to evaluate and integrate log data from the Palo Alto PA820 firewall security device into an accounting information system (AIS) to strengthen internal control and enhance early detection of cyber threats. As digital security risks increasingly target accounting data, this integration is expected to provide real-time visibility into network activities that could compromise the confidentiality, integrity, and availability of financial information. A case study approach was conducted in a company that utilizes both the PA820 firewall and a network-based AIS. Data were collected from activity log dashboards, security policy configurations, and GlobalProtect connection records. The results indicate that firewall logs can be effectively incorporated into the AIS audit trail module and are capable of detecting abnormal behaviors such as suspicious login attempts, connections from unfamiliar locations, and exploitation efforts related to the CVE-2024-3400 vulnerability. These findings contribute to the development of more cyber-resilient accounting systems.   Keywords: accounting information system, firewall, log data, internal control, Palo Alto, CVE-2024-3400
The Advancement of The Accounting Profession in Nigeria After 2024 in Relation to Information and Communication Technology Taiwo Hassan, Sulaiman; Deborah Ojochenemi, Egwuma
SocioHumania: Journal of Social Humanities Studies Vol 1 No 2 (2024): SocioHumania: Journal of Social Humanities Studies
Publisher : Pusat Riset dan Inovasi Nasional Mabadi Iqtishad Al Islami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70063/sociohumania.v1i2.36

Abstract

Information and communication technologies' (ICTs') explosive growth will raise questions efficiently support the accounting industry in order to simplify the delivery of its goods and services in Nigeria beyond 2024. The role of ICT on the growth of the accounting profession in Nigeria was the main focus of this study. Using a tool called the role of ICT in Accounting Questionnaire (RIAQ), 60 accountants' opinions were purposefully gathered from the teaching and bursary staff of Nasarawa State University, Keffi, as well as the six banks that operate in Keffi Metropolis, in order to implement the survey study design. The chi-square statistic was employed in the data analysis to determine the degree to which ICT has helped the accounting industry, and the association between ICT and job competency in the accounting industry was examined using regression analysis. In summary, the study discovered a substantial correlation (P<0.05) between accounting proficiency and ICT use. According to the study's findings, ICT is crucial to Nigeria's accounting and Vision 2024 progress and achievement. It was suggested that accounting professionals should receive ongoing training in order to embrace and use ICT into accounting practice.
The Objective of Communication Technology (ICT) And Information System on Accounting Profession: An Analysis of Anan University, Kwall, Plateau State, Nigeria Sulaiman Taiwo Hassan; Egwuma Deborah Ojochenemi
TechComp Innovations: Journal of Computer Science and Technology Vol. 1 No. 2 (2024): TechComp Innovations: Journal of Computer Science and Technology
Publisher : Pusat Riset dan Inovasi Nasional Mabadi Iqtishad Al Islami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70063/techcompinnovations.v1i2.38

Abstract

The relationship between ICT and the accounting profession in Nigeria is assessed in this study. A closed-ended, structured questionnaire was used as the research tool in this study and was given to the employees of the chosen businesses. The chi-square statistical tool, a non-parametric test used to ascertain whether a systematic link exists between two (2) variables, is used to assess the data acquired and retrieved from the research instrument used. The data analysis was conducted using the statistical package for social science (SPSS). According to the study's findings, there is a statistically significant correlation between ICT and the accounting profession in Nigeria. The research found that the accounting profession in Nigeria is impacted by the positive and robust relationship of ICT. A nation's rapid economic and social development is largely dependent on its ICT infrastructure, which has had an effect on the accounting profession in one way or another. Hajela (2005). This, result is also consistent with Buseni James's (2003) discovery that workers' skills and ICT use are connected, indicating that companies with high ICT usage also employ more knowledge workers
Application of Information Technology in Human Resource Adit to Employee Performance in CV Prima Rasa Selarasa Handayani, Nur Syfa Awaliyah; Yulianasari, Nina; Riswandi, Pedi
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/3khqeb51

Abstract

The purpose of this research is to analyze how the Application of Information Technology in Human Resources Audits on Employee Performance at CV. Prima Rasa Harmony. The results of this research show that in improving employee performance at CV Prima Rasa Selaras, the use of the Moka and Accurate Lite applications really helps the work, making it easier to process transactions carried out at each outlet without having to do it manually and taking a long time and in the process of using the Moka good application and Accurate Lite, there are still several weaknesses in the application, for example, not being able to refund, not being able to cancel orders and often experiencing response delays which result in the transaction process being slightly disrupted.    
The Effect of Standard Operating Procedures (SOPs), Supervision, and Information Technology on Employee Performance at JNE Outbound Unit Medan Main Branch Ikwan Lubis; A.M Hatuaon Sihite; Maringan Sianturi; Nurin Natiqoh Lubis
Journal of Economics, Management and Accounting (JEMA) Vol. 1 No. 01 (2023): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

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

Abstract

JNE is the largest logistics company in Indonesia, this company is a freight forwarding service company both domestically and abroad. In the business process, JNE has an Outbound unit that is responsible for receiving goods from Sales Counter Official (SCO) agents and branch offices, processing, checking, packaging, and transporting goods to the appropriate destination. The purpose of this study is to determine the influence of Standard Operating Procedures (SOPs), supervision, and Information Technology on Employee Performance in the operational management of the JNE Outbound unit of the Medan Main Branch. This study uses the Descriptive Qualitative method in identifying problems. The results in this study state that SOPs have a significant effect on Employee Performance because they are an important part of the smooth work process for employees, Supervision and Information Technology also have a significant effect on Employee Performance. Supervision ensures that employees work in accordance with SOPs and achieve previously set work targets, and the use of Information Technology in the work process will increase the efficiency and effectiveness of work.
Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Manajer: Peran Kecukupan Anggaran dan Job-Relevant Information sebagai Variabel Intervening Candra Sinuraya
Jurnal Akuntansi Vol. 1 No. 1 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i1.380

Abstract

Studies concerned on the relationship between budget-arranging participation and managerial performance are interesting topic for some researchers. However, many of those researches&rsquo; result are still indicated inconsistent. Empirically, this study tested the influence of budget adequacy and job-relevant information as variable intervening on the relationship between budget participation and managerial performance. Data were collected through questionnaire and distributed to 900 production managers or chief operational officers or production supervisors at garment and textile companies in West Java and Banten. Meanwhile, questionnaires which had been collected and processed were 239 questionnaires (with responds rate 26,1%). The data were analyzed using structure equation modeling (SEM) of analysis of moment structure (AMOS) program). Results of the study showed that budget participation did not directly influence on managerial performance, job-relevant information did not influence on budget adequacy and budget adequacy did not influence on managerial performance. On the other hand, result indicated that budget participation influenced budget adequacy, budget participation influenced job-relevant information, and job-relevant information influenced managerial performance. Keywords: Budgeting participation, Managerial Performance, Budget Adequcy, Job-Relevant Information, Structure Equation Modeling (SEM), Analysis of Moment Structure (AMOS)

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