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The Relationship Between Management Accounting Information and Managerial Decision Making in Small Companies in the New Medan Subdistrict Ginting, Berupilihen Br; Martin, Martin; Mahyudin, Mahyudin
Jurnal Akuntansi Hukum dan Edukasi Vol 2, No 1 (2025): Mei 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jahe.v2i1.6021

Abstract

This study aims to analyze the role of Management Accounting System (SAM) in supporting strategic decision making in Small and Medium Enterprises (SMEs) in Medan Baru District through a literature review approach. In facing increasingly complex business challenges, relevant and timely information is a key factor in decision making. SAM as part of an organization's internal information system has an important role in providing quantitative and qualitative data that supports managerial processes, including in formulating effective business strategies. This research uses a literature study method by reviewing relevant accredited national journals published in the last five years. The study results show that proper SAM implementation can improve operational efficiency, support budgeting, cost analysis, and comprehensive business performance evaluation. In addition, the integration of SAM with information technology, as well as the utilization of non-financial information such as customer satisfaction and productivity, also enrich the strategic decision-making process. However, the study also found several barriers to SAM implementation in the SME sector, such as low accounting literacy, limited resources, and lack of technology adoption. Therefore, continuous education and assistance are needed so that SMEs are able to utilize SAM to the fullest in improving competitiveness and business sustainability.
Evaluation of Drug and Food Education Information Communication Strategy in Special Schools in the Special Region of Yogyakarta Wulandari, S.T.P., M.I.Kom., Wulandari
The Indonesian Journal of Communication Studies Vol. 17 No. 2 (2024): The Indonesia Journal of Communication Studies
Publisher : Department of Communication Studies, Faculty of Social and Political Sciences Universitas

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

Abstract

BBPOM in Yogyakarta took the initiative expanding the scope of communication, information, and education (KIE) for Drugs and Food by implementing KIE in special schools (SLB). The purpose of this study is toensure that educational messages can be delivered in a way that is appropriate and effective for the SLB community. With this evaluation, the effectiveness of communication strategies can be assessed, obstacles identified, influences analyzed, and perceptions of the SLB community regarding the IEC program that has been implemented can be explored.The research is in the form of an evaluation (Evaluation Research), using quantitative methods with surveys via questionnaires and document studies, based onbased on the IEC dimensions in Decree Number 104 of 2022 concerning Guidelines for Information and Education Communication Strategies, namely target group strategy, creative, message, media amplification, activity program, and implementation of IEC. The survey was conducted on 7 SLBs that had received IEC during 2023 to April 2024. The respondents numbered 135 consisting of students, principals, teachers, employees, and canteen managers. The strategies implemented received good assessments from respondents, namely target group strategy 86.1%, creative 85.1%, message 82.4%, media amplification 85.0%, activity program 84.2%, and implementation of IEC 84.7%, there was input for IEC to be implemented periodically and it was necessary to exemplify the review of food in schools. The IEC strategy for Drugs and Food in SLB by BBPOM in Yogyakarta is good and appropriate. The implementation of IEC for SLB in DIY can be accelerated with a tiered method, namely providing training to representatives of each SLB first. Constraints related to limited student abilities can be overcome by developing more creative, interesting, and specific educational materials according to the needs of the SLB community.
Analysis of Information Technology Governance Implementation in Consulting Firms Using the COBIT Framework Approach: A Literature Review Mirza, Arvin Muhammad; Wirani, Yekti; Sucahyo, Yudho Giri
Sebatik Vol. 29 No. 1 (2025): June 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i1.2610

Abstract

Information Technology (IT) governance is a critical element in supporting the achievement of an organization’s or company’s strategic objectives and ensuring the effective and efficient utilization of IT resources. Consulting firms, as the entities that prioritize delivering optimal services to their clients or partners, require a structured and well-implemented IT governance to support improvements in their business service quality. The effectiveness of IT governance implementation can be more accurately measured through the use of internationally recognized standard frameworks, such as the COBIT framework. This study aims to analyze existing literature that discusses the implementation of IT governance in consulting firms using the COBIT framework approach. This study is conducted through a literature review of relevant academic publications. The findings of this study are expected to contribute to a deeper understanding of IT governance practices in the consulting service sector and serve as a reference for the development of more effective strategies to strengthen IT governance implementation.
THE DEVELOPMENT AND IMPLEMENTATION OF SYSTEM INFORMATION MANAGEMENT “LABSAINS 1.0" FOR SUPPORTING PRACTICUM ACTIVITIES IN FTIK LABORATORY AT IAIN PONOROGO Dzukha Asyiqin, Akbar; Mudhofar, Moh.; Wijaya, Buana Handa
INSECTA: Integrative Science Education and Teaching Activity Journal Vol. 6 No. 1 (2025)
Publisher : Science Education, Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/insecta.v6i1.10857

Abstract

The controlling record data for the FTIK laboratory at IAIN Ponorogo relies on conventional methods. These methods have encountered several challenges. The inventory recording of the laboratory, reagents, and scheduling is conducted through manual entries in a notebook. The management of these methods presents multiple challenges. This research aims to develop a laboratory management information system to address the problem of laboratory service efficiency at FTIK IAIN Ponorogo.  Optimization of laboratory management in supporting student activities is carried out through a management information system. The development of the "LabSains 1.0" system at the FTIK Laboratory is the first pilot project for laboratory digitization within IAIN Ponorogo. The system development uses the waterfall method to follow the systematic flow needed in software creation. The operational efficiency results of using the “LabSains 1.0" system reach a moderate rate at a ratio of 74%. This study focuses on three main efficiency indicators, including enhancing service quality, reducing errors in the organization, and increasing user satisfaction.  86% of students stated strongly agree with the use of the system in the laboratory. The professional development and implementation of “LabSains 1.0" systems have improved laboratory competitive services.  These organizing activities can provide benefits through an automated system that features comprehensive document processing capabilities.
Google Maps App Used to Enhance Students’ Speaking Performance in Asking and Giving for Information Sari, Eny Maulita Purnama; Aini, Nurul; Efendi, Ahmad; Sholihah, Nihayatus
International Journal on Advanced Science, Education, and Religion Vol 8 No 2 (2025): IJoASER (International Journal on Advanced Science, Education)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33648/ijoaser.v8i2.1032

Abstract

Technology has proven to be a powerful instrument in enhancing students’ enthusiasm and skills in learning English, both in written and spoken forms. Teachers are encouraged to implement creative, interest-based teaching strategies, such as the use of Google Maps App and educational software, to align with students’ preferences and needs. This research investigated the effectiveness of the using Google Maps App as an interactive learning medium to enhance students’ speaking performance in asking and giving for information at Madrasah Tsanawiyah Negeri 2 East Lampung. The research employs a qualitative descriptive method. The research involves the VIIa class, using a combination of observation, test and documentation for data collection. The findings describe that the using Google Maps App App in teaching speaking can enhance students’ performance, motivation and engagement. The research also highlights the potential of using technology and internet-based learning to be an interactive learning medium. This research provides valuable insight for educators in the using technology to developing innovative teaching strategies to enhance students’ speaking performance.
The Application of Inclusive Accounting to Improve Access to Financial Information for Retail Investors Wendy, Wendy
MSJ : Majority Science Journal Vol. 3 No. 2 (2025): MSJ-MAY
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/msj.v3i2.343

Abstract

The significant growth in the number of retail investors in Indonesia's capital market in recent years indicates increased public participation in investment activities. However, the reality on the ground shows that retail investors still face barriers in understanding and accessing relevant financial information. Financial reports prepared with technical terms and complex formats tend to only be optimally utilized by institutional investors, resulting in information gaps that have an impact on inequality in investment decision making. This study aims to analyze the needs and challenges of retail investors in understanding financial information and explore the urgency of implementing inclusive accounting as a solution. The research uses a qualitative approach with a case study method, involving in-depth interviews with a number of active retail investors in the capital market.The research shows that retail investors have difficulty in understanding financial terminology such as EBITDA, liabilities and operating cash flows. In addition, access to official, real-time financial information is limited, with most informants relying on social media or securities apps as their main source of information. The informants expressed a preference for visual, summarized and narrative presentation of information that is easier to understand. The conclusion of this study suggests that inclusive accounting can be a strategic approach to bridge the financial literacy gap between market participants. It is expected that the implementation of inclusive accounting by companies and the support of regulators can improve information disclosure, expand access, and strengthen retail investor participation in the Indonesian capital market
Implementation of Feature Selection Information Gain in Support Vector Machine Method for Stroke Disease Classification Fitri, Anisa; Afrianty, Iis; Budianita, Elvia; Kurnia Gusti, Siska
Bulletin of Informatics and Data Science Vol 4, No 1 (2025): May 2025
Publisher : PDSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61944/bids.v4i1.116

Abstract

Stroke is a disease with a high mortality and disability rate that requires early detection. However, the main challenge in the classification process of this disease is data imbalance and the large number of irrelevant features in the dataset. This study proposes a combination of Support Vector Machine (SVM) method with Information Gain feature selection technique and data balancing using Synthetic Minority Over-sampling Technique (SMOTE) to improve classification accuracy. The dataset used consists of 5,110 data with 10 variables and 1 label. Feature selection was performed with three threshold values (0.04; 0.01; and 0.0005), while SVM classification was tested on three different kernels: Linear, RBF, and Polynomial. Model evaluation was performed using Confusion Matrix and training and test data sharing using k-fold cross validation with k=10. The best results were obtained on the RBF kernel with Cost=100 and Gamma=5 parameters at an Information Gain threshold of 0.0005, with accuracy reaching 90.51%. These results show that the combination of techniques used aims to determine the variables that most affect SVM classification in detecting stroke disease
The Role of The General Procurement Plan Information System (SiRUP) in The Budget Implementation at The West Java Provincial Government Darmawan, Ivan; Deliarnoor, Nandang Alamsah; Yuningsih, Neneng Yani
Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Vol. 22 No. 1 (2025): June 2025
Publisher : Sekolah Tinggi Ilmu Administrasi Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31113/jia.v22i1.1310

Abstract

Procurement of government goods and services is one of the most crucial parts of the government process. Presidential Regulation Number 12 of 2021 on the Procurement of Government Goods and Services reflects the government's commitment to enhancing the transparency and accountability of procurement processes. A key component of this initiative is the implementation of the General Procurement Plan Information System (SiRUP). This paper examines how SiRUP has contributed to the procurement of goods and services within the West Java Provincial Government. The method used in writing this article is a qualitative method with documentation studies. Data was obtained from secondary sources from the Bureau of Goods and Services Procurement of the West Java Provincial Secretariat. The findings of this study indicate that, despite the implementation of the SiRUP application, the procurement process within the West Java Provincial Government has not yet been fully optimized in practice. Improvements are needed, particularly in terms of human resources related to competency, as well as in the optimization of the system itself.
DENTIFICATION OF LAND MOVEMENTS BASED ON GEOGRAPHIC INFORMATION SYSTEMS AND DIPOLE-DIPOLE CONFIGURATION RESISTIVITY METHOD FOR LANDSLIDE DISASTER MITIGATION IN THE SELOHARJO, PUNDONG, BANTUL, YOGYAKARTA SPECIAL REGIONS Wikranta Setiawan, Ketut Arya; Nurkhamim, Nurkhamim; Winarno, Eddy
Jurnal Teknologi Pertambangan Vol. 10 No. 2 (2025): Januari 2025
Publisher : Universitas Pembangunan Nasional Veteran Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/jtp.v10i2.14546

Abstract

Seloharjo Village, Pundong, Bantul is an area that has geographical conditions in the form of mountains and hills, making the area prone to landslides. Landslides are geological disasters where masses of soil and rock move down slopes which are influenced by landslide parameters in the form of rainfall, slope, vegetation, seismicity and geology. A slip plane is a rock layer that has relatively lower permeability compared to the layer above it so that it can become a plane for the movement of soil and rock masses above it. Identification of the landslide slip plane was carried out using the dipole-dipole configuration geoelectric method with a path length of 260 m on track 1 and 220 m on track 2. The results of geoelectrical measurements show high subsurface resistivity values with a value range of 158 - 280 Ωm which is thought to be limestone material as a land sliding area and low resistivity values with a value range of 5 - 150 Ωm which is a layer of alluvial sediment as landslide material. Alluvial deposits in the research area become landslide material with the sliding surface being a layer of limestone, because the permeability value of limestone is smaller than that of alluvial deposits. Based on a review of the geographic information system in the form of a landslide susceptibility map obtained from the parameters of landslide events, it shows that the research area has a high rainfall value of 2,629 mm/year, a slope slope of 25 - 45%, vegetation with strong roots and dense leaves, level high earthquake susceptibility, and geological conditions in the form of a slip plane in the direction of the slope, from these parameters the research area has a high level of landslide susceptibility. On track 1, the slope direction of the slip plane is found to be in the same direction as the slope of the slope with high landslide potential.  Meanwhile, on route 2, the direction of the slope of the slip surface is opposite to the direction of the slope of the slope with low landslide potential. The results of the integration of geophysical data with GIS show that route 1 has a high landslide potential in terms of the analysis of the slip plane in the direction of the slope as well as the geographic information system which shows that the research area has a high level of landslide proneness so that mitigation is needed in the form of creating an evacuation route.
Web-Based Village Land Information System Development for Optimizing Regional Land Administration Sidiq, Habibi Hasbi; Junarto, Rohmat; Wahyuni, Wahyuni
International Journal of Advances in Data and Information Systems Vol. 6 No. 1 (2025): April 2025 - International Journal of Advances in Data and Information Systems
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/ijadis.v6i1.1360

Abstract

Access to land information in Indonesia is restricted, especially at the village and sub-district levels, where detailed data is essential for efficient land administration. This research aims to create a web-based Village Land Information System to improve regional land administration through the provision of organized, accessible, and dependable land data. The study employed a Research and Development (R&D) methodology using a prototyping approach, gathering data through observation, surveys, and literature analysis. Data were examined using both descriptive and quantitative methods, with validation and reliability assessments conducted on questionnaires administered to 100 respondents. The assessment employed the End User Computing Satisfaction (EUCS) and Importance-Performance Analysis (IPA) methodologies. The system development encompassed multiple phases: requirements analysis, prototype design, implementation, functionality testing, and evaluation. The Unified Modeling Language (UML) was utilized for system modeling, and user interfaces were crafted with a focus on usability. Functionality tests verified that all features functioned well, and user assessments revealed significant satisfaction with the system’s content, correctness, format, usability, and promptness. The application markedly enhanced land administration by providing comprehensive land information, facilitating access, elucidating service procedures, and systematizing data storage. The results illustrate the capability of web-based technologies to enhance regional land administration and facilitate village government in improving service delivery and land information management.

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