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BUSINESS PROCESS MODEL AND NOTATION (BPMN) DESIGN FOR A BARCODE SCANNER-BASED SALES INFORMATION SYSTEM AT THE COOPERATIVE OF THE ACCOUNTING DEPARTMENT, STATE POLYTECHNIC OF MALANG Gracesheila Florencia Tumbelaka; Aang Afandi; Kartika DS Susilowati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.520

Abstract

This study aims to design a Business Process Model and Notation (BPMN)-based sales information system integrated with barcode scanner technology at the Cooperative of the Accounting Department, State Polytechnic of Malang. The system is developed to address inefficiencies and weaknesses in sales report control, such as the absence of real-time monitoring, lack of structured authorization, and reliance on manual documentation. A qualitative case study method was employed, involving direct observation and interviews with cooperative staff and department administrators. Data were analyzed and modeled using BPMN to visualize both current (as-is) and redesigned (to-be) business processes. The proposed system introduces features such as automated transaction recording, role-based access, and a three-layer validation process. Reports are only accessible or printable upon authorization by the Head of Department, ensuring better financial transparency and data integrity. The result is a more accountable, efficient, and user-oriented cooperative management system.
FROM DISTRESS TO DISCLOSURE: UNDERSTANDING THE MODERATING ROLE OF LEVERAGE IN ACCOUNTING CONSERVATISM UNDER INFORMATION ASYMMETRY Edi Triwibowo; Dian Sulistyorini Wulandari; Cecilia Margaretha Sinaga
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.525

Abstract

This study aims to examine the effect of financial distress and information asymmetry on accounting conservatism, with leverage as a moderating variable. The study uses panel data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. The research method adopts a quantitative explanatory approach, employing purposive sampling and panel data regression analysis using multiple linear regression and moderated regression analysis (MRA). The findings show that both financial distress and information asymmetry have a significant positive effect on accounting conservatism. However, leverage has a significant negative effect on conservatism, indicating that highly leveraged firms are less conservative in their reporting. Furthermore, the interaction between financial distress and leverage does not have a significant moderating effect, while leverage significantly moderates the relationship between information asymmetry and accounting conservatism. These results highlight the strategic role of conservative accounting in conditions of financial pressure and asymmetric information, especially when combined with high leverage. The study contributes to the literature on financial reporting by offering insights into how internal risk conditions and capital structure shape accounting policy decisions in emerging markets like Indonesia.
A Model in Conflict Prevention in The Era of Information Technology to Maintain Zero Conflict in South Sumatra Agus Suhardi; Kiagus Muhammad Sobri; Sriati Sriati; Abdul Najib
Eduvest - Journal of Universal Studies Vol. 5 No. 5 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i5.43365

Abstract

Technological developments provide convenience in daily activities and cause negative impacts, such as social conflicts. In South Sumatra Province, this problem has the potential to threaten the achievement of Zero Conflict that has been achieved. This study aims to analyze the government's strategy in preventing conflicts with technoculture-based information technology. The theories used include Conflict Theory as a grand theory, New Public Administration Theory as a middle theory, conflict prevention strategies, and digital technology interaction in creating conflicts as a theoretical application. A qualitative approach is applied to analyze written material from various sources. The findings show that the potential for disruption to Zero Conflict is quite significant. The South Sumatra government has made preventive efforts through three strategies: early warning and system response, confidence-building actions, and diplomatic missions. To maintain Zero Conflict, it is necessary to search, study, and diagnose to detect the negative impact of technoculture-based conflicts to maintain harmony and balance between information technology and culture.
Risk Analysis and Mitigation Strategies in Overcoming Cyber Attacks in Information Technology Companies Using the OCTAVE Framework Ikbal Danu Setiawan; Septi Andryana
Eduvest - Journal of Universal Studies Vol. 5 No. 5 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i5.49957

Abstract

In the increasingly advanced digital era, information technology companies are the main target of increasingly complex and intense cyberattacks. To address these threats, risk analysis is a crucial step to identify, evaluate, and mitigate risks associated with cyberattacks. This study aims to analyze the risk of cyber attacks on information technology companies using the Octave framework. The Octave framework provides systematic and structured risk management guidelines that can be applied to different types of risks, including cyber risks. Based on the results of the risk analysis, priority is given to risks with high severity to obtain appropriate mitigation measures. The proposed risk mitigation strategy includes the implementation of security technologies, the development of security policies and procedures, and the increase in employee awareness and training on cybersecurity practices. In addition, this study emphasizes the importance of continuous monitoring and periodic evaluation of the effectiveness of the mitigation strategies implemented. In an effort to combat cybercrime and protect digital security, this writing uses the Octave framework method. The results of this study show that by using the Octave framework, companies can effectively identify and manage the risk of cyberattacks. The implementation of this framework not only improves information security, but also provides a systematic and structured approach to cyber threats, thereby strengthening the company's resilience to future attacks.
Information System Strategic Plan Design: A Case Study of PT Jasa Marga Tollroad Operator Henry Aulia Rahman; Muhammad Rifki Shihab; Farisya Setiadi
Eduvest - Journal of Universal Studies Vol. 5 No. 4 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i4.50110

Abstract

This study aims to design a comprehensive information system strategy for PT Jasamarga Tollroad Operator (JMTO) to enhance operational efficiency, optimize application usage, and support the transition from human-based to technology-based business processes. The research identifies key technology needs within the company through internal and external analyses, including SWOT, Value Chain, and McFarlan’s quadrant. The findings suggest that PT JMTO’s current IT infrastructure and application development processes require improvement to align with long-term business objectives. Using thematic analysis, the study recommends strategies for improving IT governance, data integration, and the development of applications that support operational sustainability. The proposed strategic plan highlights the importance of aligning information system strategies with JMTO’s corporate goals, advocating for better utilization of technology, and providing actionable steps for implementing a more efficient and sustainable IT framework. The implications of this research are significant for PT JMTO as it seeks to modernize its operations, improve service quality, and strengthen its position in the toll road industry. The study also contributes to the field of strategic information systems planning by addressing the challenges of technology adoption in the toll road sector. For future research, examining the effectiveness of these strategies post-implementation and exploring additional external factors impacting digital transformation could provide valuable insights for broader applications in the transportation sector.
Role of Digital Literacy: Information Processing Of Skincare On Twitter Beauty Bases Yoland Apresia Brillian; Miftahul Rozaq
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.50205

Abstract

Information about skincare on the beauty base account on Twitter is not necessarily accurate, there are many promotional elements carried out by buzzers and also affiliates. In accessing information about skincare, of course, it is necessary to be careful so that the chosen skincare product can work effectively and so as not to be negatively affected. So how is the information processing on beauty base users on Twitter who have experienced mistakes in purchasing skincare products due to a lack of digital literacy? This study aims to examine how to process skincare information on the Twitter beauty base on users who have experienced mistakes in purchasing skincare products. The method used is a qualitative method and the data is processed using Nvivo 12 software. The results of the study show that users are aware of promotions on beauty base accounts on Twitter, but the user's memory is limited, so users need external help to remember information about skincare that has been accessed through the beauty base on Twitter.
Network Analysis on Information Seeking regarding the Gaza Humanitarian Movement among Communication Students of the Catholic University of Widya Mandira Kupang Imam Agi Pratama; Muhammad Rosyid Ridlo; Fransiska Desiana Setyaningsih; Edwar Andiko Heri
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.50833

Abstract

This study examines the communication network among Communication Science students at Widya Mandira Catholic University (Unwira) Kupang regarding information-seeking behaviors related to the Gaza humanitarian movement. Information is a critical human need, and understanding how students access and disseminate such information highlights the role of social networks in collective action. The research aims to analyze network patterns, identify key actors, and assess the efficiency of information flow within the student network. Using a quantitative approach with Social Network Analysis (SNA), data were collected via online questionnaires from 67 respondents, focusing on direct and reverse information-seeking, expertise recognition, and friendship ties. UCINET and NETDRAW software were employed to visualize and analyze network structures. Findings revealed a sparse network density (1.35%–1.54%), indicating fragmented communication channels. Key actors, such as Actor #61, emerged as central figures due to their expertise and active roles in information dissemination. Despite low overall density, these actors facilitated information flow, particularly within smaller subgroups. The study underscores the importance of social networks in humanitarian movements and suggests practical strategies for enhancing communication efficiency among students. Academic implications include advancing SNA theory, while practical recommendations focus on leveraging key actors to improve information dissemination in social movements.
Optimization of The Use of Geographic Information Systems (GIS) in Market Analysis and Development Strategies Muhammad Andhika Permata; Novi Rukhviyanti
Eduvest - Journal of Universal Studies Vol. 5 No. 4 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i4.51104

Abstract

This study aims to optimize the use of Geographic Information Systems (GIS) in market analysis and development strategies, focusing on SMEs in West Java. A mixed-method approach was employed, integrating quantitative spatial analysis and qualitative data from surveys and interviews. Primary data were collected through questionnaires administered to 150 business owners and 300 consumers, combined with secondary demographic maps from the Geospatial Information Agency (BIG). Spatial analysis utilized hotspot analysis and buffer analysis in ArcGIS. Key findings include: (1) Three regions identified as potential market hotspots (North Bandung, Central Cimahi, Central Sumedang) with consumer density >50 people/km²; (2) GIS usage showed a significant positive correlation with sales growth (r = 0.72; p < 0.01), contributing to 58% of sales variation; (3) Main barriers to GIS implementation were licensing costs (45% of respondents) and technological literacy (60%). Strategic recommendations include open-source GIS training (QGIS) and developing an integrated data platform for SMEs. These findings prove that GIS is not only effective for mapping but also as a spatial data- driven decision-making tool that can enhance business strategy accuracy by up to 40%.
The Impact of Human Resources Information Systems and Internal Control on Employee Performance at PT. Sinar Artha Semesta Amalia Khoirunnisa; Murniadi Murniadi; Dhea Zatira
Eduvest - Journal of Universal Studies Vol. 5 No. 4 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i4.51120

Abstract

The purpose of this study was to determine the impact of Human Resources Information Systems and Internal Control on Employee Performance at PT Sinar Artha Semesta partially and simultaneously. Using associative methods with a quantitative approach. 83 people were sampled. Data collection techniques and tools are questionnaires or questionnaires. Based on the tcount value of 7.644> ttable 1.663, Hα is accepted with a sig of 0.04 < α 0.05 and a statistical F value of 40.084> F table 3.110 the decision is Ha is accepted. The results showed that 1.) Human Resources Information System has a positive and significant impact on Employee Performance; 2.) Internal Control has a positive and significant impact on Employee Performance; 3.) Human Resources Information System and Internal Control simultaneously have a positive and significant impact on Employee Performance. In addition, it has a contribution of 50.1% while the rest is influenced by other variables not examined.
INFORMATION INTEGRITY AND ELECTORAL CHOICES: UNDERSTANDING THE DYNAMIC OF NEWS, POLITICAL BRANDING, AND VOTING INTENTION Anastasia Arini Ekaputri; Aldo Biondy Roesli; R Venesia Putri Maridjan; Evelyn Hendriana
Jurnal Manajemen Pemasaran Vol. 19 No. 1 (2025): APRIL 2025
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/pemasaran.19.1.1-13

Abstract

This study explores the relationship between news truthfulness, news credibility, source credibility, political brand trust, political brand image, and voting intention. The objective of this study is to understand how those factors collectively influence voters' perception and behavior. Using a quantitative approach, the data was collected through online surveys of 250 eligible voters in Indonesia, analyzed using Structural Equation Modeling (SEM). The results indicate that news truthfulness significantly increases both political brand trust and image. Meanwhile, source credibility positively influences trust, but does not notably affect brand image. Interestingly, news credibility increases political brand image without directly affecting trust. Furthermore, political brand image plays an important role in shaping voting intention, whereas political brand trust does not show a direct effect. By integrating those dimensions of political branding into one model, this study fills the gap in existing research and provides insights into the dynamics of voter behavior. This study suggests that political entities prioritize maintaining news truthfulness and the improvement of source credibility to build trust and create a positive brand image. Additionally political campaigns should adapt their communication strategies so that it is in line with the voter’s expectation in this complex media landscape for effective engagement and influence on electoral outcomes.

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