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The Influence of Information Technology Utilization, the Principle of Consistency, and Internal Control on the Efficiency of Accounting Reporting for Zakat, Infaq/Alms (PSAK 109) in Zakat Management Organizations in West Sumatra Zora, Fera
The Future of Education Journal Vol 4 No 4 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i4.504

Abstract

The purpose of this study is to investigate how internal control, consistency principles, and information technology utilization affect zakat and infaq/clms accounting reporting. The effectiveness of a sample of 30 OPZ in West Sumatra is the main subject of this descriptive quantitative study. A survey questionnaire given to OPZ's financial management was used to gather data for this study. The data was analyzed using multiple regression analysis. The findings indicate that: 1. The efficiency of accounting reporting for zakat, infaq, and alms is greatly enhanced by the use of information technology (PSAK 109). 2) The efficiency of accounting reporting for zakat, infaq, and charity is greatly enhanced by the consistency principle (PSAK 109). 3) Internal Control has significant positive influence on the effectiveness of accounting reporting of zakat, infaq/alms (PSAK 109).
The Role of Accounting Information Systems in Enhancing the Transparency of Sharia Financial Reporting Suriyati, Andi; Lidyah, Rika
The Future of Education Journal Vol 4 No 6 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i6.635

Abstract

Financial transparency is a crucial element in maintaining public trust in Islamic financial institutions. Accounting Information Systems (AIS) play a significant role in creating accurate, timely, and Sharia-compliant financial reporting processes. This article discusses how the implementation of integrated AIS can enhance transparency and accountability in the financial reporting of Islamic financial institutions. Using a qualitative approach through literature review, the article highlights the role of information technology in supporting good governance practices and ensuring compliance with Islamic accounting standards. The findings indicate that effective utilization of AIS can minimize errors, improve operational efficiency, and strengthen institutional accountability to stakeholders.
The Effect of Accounting Information Systems and Internal Control on the Sales Performance of MSMEs in Sungai Penuh City Putri, Nurapni Jami
The Future of Education Journal Vol 4 No 6 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i6.636

Abstract

This study aims to analyze the influence of Accounting Information Systems (AIS) and Internal Control on the sales levels of Micro, Small, and Medium Enterprises (MSMEs) in Sungai Penuh City. The background of this research is based on the importance of implementing effective AIS and internal control in supporting operational activities and achieving sales performance among MSMEs amid increasingly competitive business conditions. This research uses a quantitative approach, in which data were collected through the distribution of Likert-scale questionnaires to MSME practitioners. The population includes all MSMEs operating in Sungai Penuh City, with samples selected using purposive sampling based on specific criteria such as business duration, business scale, and the use of information systems in transaction recording. The data analysis technique employed is multiple linear regression to examine both the simultaneous and partial effects of the independent variables on the dependent variable. The results show that, partially, the Accounting Information System has a positive and significant effect on the sales level of MSMEs in Sungai Penuh City. Meanwhile, Internal Control does not have a significant effect on sales levels. However, simultaneously, Accounting Information Systems and Internal Control have a significant effect on sales performance. These findings highlight the importance of implementing a well-structured accounting information system to support improved sales performance, as well as the need for the development of a more organized internal control system within the MSME sector.
Prototype Design of InMed (Information Medicine) Application Using Goal-Directed Design (GDD) Method with Figma Tri Sulistyorini; Muhammad Achsan Isa AL Anshori; Nelly Sofi; Dwi Widiastuti
Jurnal Teknik dan Science Vol. 4 No. 2 (2025): Juni : Jurnal Teknik dan Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jts.v4i2.2144

Abstract

In the world of health, a platform is needed to make it easier for a person to find information, especially related to drugs practically. To realize this, this research was carried out to produce an application called InMed (Information Medicine). This research aims to analyze, design, and evaluate matters related to telemedicine and make it easier for users to find information about medicines. The method used in this study is Goal Directed Design (GDD) which consists of several steps, namely Research, Modeling, Requirements, Framework, Refinement, Support. The results of the Likert Scale test of the InMed application prototype received a score of 92%.
ESTIMASI BIAYA PEKERJAAN ARSITEKTUR BANGUNAN MENGGUNAKAN BIM (BUILDING INFORMATION MODELLING): Studi Kasus: Proyek Pembangunan Gedung XYZ Ramadhan, Rifky Naufal; Herzanita, Ayu
Jurnal ARTESIS Vol. 4 No. 1 (2024): JURNAL ARTESIS
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/artesis.v4i1.6774

Abstract

Dunia konstruksi mengalami perkembangan yang cukup pesat. Penyedia jasa konstruksi dan pemangku kepentingan lainnya harus mampu menemukan solusi untuk menyelesaikan proyek konstruksi dengan cepat, efisien dan efektif. Building Information Modelling (BIM) adalah kombinasi dari berbagai teknologi, proses, dan kebijakan yang bekerja sama untuk menyelesaikan seluruh proses dalam model digital. Salah satu software BIM yaitu Autodesk Revit dapat digunakan untuk memodelkan dan merencanakan estimasi biaya konstruksi. Estimasi Biaya konstruksi gedung dengan dua lantai atau lebih biasanya memiliki tingkat kompleksitas yang lebih tinggi. Jika proyek pembangunan tidak direncanakan dengan teliti, sering kali terjadi waste material atau menghasilkan material sisa atau material yang tidak digunakan yang menjadi sampah bangunan. Oleh karena itu penelitian ini ditujukan untuk mengetahui peran BIM terkait estimasi biaya yang dikhususkan pada pekerjaan arsitektur dengan studi kasus pembangunan gedung 10 lantai di wilayah Jakarta Timur. Metode penelitian yang dilakukan untuk penelitian ini yaitu membuat pemodelan 3D serta estimasi biaya Building Information Modelling (BIM) menggunakan software Autodesk Revit untuk pekerjaan arsitektur khususnya pekerjaan dinding, pekerjaan pintu dan jendela, dan pekerjaan plafon berdasarkan gambar DED yang didapatkan dari kontraktor. Hasil dari penelitian ini yaitu adanya perbedaan biaya dari metode BIM dengan metode konvensional serta dikhususkan pada pekerjaan dinding, pekerjaan pintu dan jendela, dan pekerjaan plafon pada proyek XYZ yang dijadikan studi kasus, di mana untuk rata-rata deviasi volume pemodelan 3D pekerjaan arsitektur dari hasil metode BIM dan metode konvensional, didapatkan rata-rata deviasi sebesar 5,86%, dan untuk estimasi biaya menggunakan metode BIM dengan software Autodesk Revit mendapatkan hasil estimasi biaya yang lebih rendah dengan selisih yaitu Rp563.115.303 atau sekitar 7,19% dari estimasi biaya konvensional. Estimasi biaya BIM didapatkan hasil estimasi biaya sebesar Rp7.265.919.250. sementara untuk perhitungan estimasi biaya konvensional yang didapatkan dari kontraktor yaitu sebesar Rp7.829.034.553.
Design of An AppSheet Based Inventory Management Information System for Warehouses Using the Waterfall Method Jaya, Firdan Anugrah; Suherman, Amay; Rahman, Aulia Zikri
Jurnal Logistik Indonesia Vol. 9 No. 1: April 2025
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/logistik.v9i1.4627

Abstract

Accurate inventory recording is a crucial aspect of maintaining warehouse operational efficiency. XYZ Institution is a government agency that operates two distinct types of warehouses: the Central Supply Warehouse and the Environmental Chemical Warehouse. Historically, manual inventory recording in both warehouses has resulted in discrepancies between system data and actual field conditions, with an average data accuracy of only 67% in the Central Supply Warehouse and 44% in the Environmental Chemical Warehouse. This study aims to develop an inventory management application based on AppSheet using the Waterfall method, which includes the stages of design, implementation, and Black Box testing to verify the application's functionality. The application users consist of an admin, who acts as the warehouse supervisor, and end users, namely staff of the Central Supply Warehouse and the Environmental Chemical Warehouse, each with workflows tailored to their respective operational requirements. The test results indicate that the application successfully meets the designed system requirements and is ready for operational use. It is expected that the implementation of this application will serve as an initial step toward the broader digitalization of logistics systems within government institutions
The Influence Of Technological Advances, Management Knowledge, And User Participation In The Development Of Accounting Information Systems Febriansyah, Erwin; Martya, Chendy; Azwani, Arina; Suyudi, Imam
Jurnal Ekonomi, Manajemen, Akuntansi Vol. 2 No. 1 (2025): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jema.v2i1.676

Abstract

The development of Accounting Information Systems (AIS) has become a major focus in responding to the increasingly complex dynamics of modern business. This study aims to investigate the factors that influence the success of AIS development in the current industrial context. The research method used is a survey with a questionnaire distributed to managers and accounting professionals in various companies. Data analysis was carried out using multiple regression to evaluate the relationship between independent variables (technological progress, management knowledge, and user participation) with the dependent variable (success of AIS development).The results of the study indicate that technological progress adopted by the company, the level of management knowledge in integrating AIS with business strategy, and active user participation significantly contribute to the success of AIS development. Further regression analysis shows that there is a significant interaction between technological progress and user participation, indicating the importance of strategic integration between technology and human factors in AIS development.This study has significant implications for both practitioners and academics. For practitioners, these findings highlight the importance of managing organizational change and increasing user participation in maximizing the benefits of AIS technology investments. For academics, this study provides new insights in expanding management theory related to technology integration in accounting information systems.
The Role of Information Technology and Product Innovation on the Competitive Advantage of Companies at Jember East Java Cendekiawan, Khrisna Agung; Wardhani, Firdha Aprillia
JAKI : Jurnal Akuntansi Vol 2 No 1 (2025): Dirya : Journal of Economic Management
Publisher : Pascasarjana STIE Miftahul Huda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70283/dirya.v2i1.76

Abstract

This study aims to analyze the role of information technology and product innovation in creating a competitive advantage for companies in Jember, East Java. Competitive advantage is a critical factor in determining the survival and success of companies in an increasingly competitive market. Using a qualitative research method, this study explores the perspectives of key stakeholders within companies regarding the implementation of information technology and product innovation. In-depth interviews with company leaders, along with secondary data analysis, were employed to gain insights into how these two factors contribute to the company’s strategy. The findings of this study reveal that information technology plays a crucial role in enhancing operational efficiency, internal communication, and facilitating access to global markets. Additionally, product innovation proves to be a key differentiator for companies, enabling them to meet the ever-evolving needs of consumers. The research also highlights that companies successfully integrating both elements are able to build and sustain a competitive advantage. Overall, the findings demonstrate the importance of adapting to new technologies and continuously innovating in order to maintain a company’s competitiveness in the digital era.
Personal Information Management oleh Mahasiswa: Finding, Keeping and Organizing, dan Meta Level Ardiansah; Khoerunnisa, Lutfi; Yanti Ramadhan, Suci; Wulandari, Yayu; Nurdiansyah, Aulia
IKOMIK: Jurnal Ilmu Komunikasi dan Informasi Vol. 5 No. 1 (2025): June
Publisher : Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/ikomik.v5i1.12002

Abstract

Fenomena information overload terjadi ketika jumlah informasi yang diterima seseorang melebihi kapasitas kognitifnya untuk memprosesnya secara efektif. Hal ini dapat mengakibatkan penurunan kualitas pengambilan keputusan dan peningkatan stress. Tujuan utama penelitian ini adalah untuk mendeskripsikan gambaran aktivitas personal information management mahasiswa prodi perpustakaan dan sains informasi FIP UPI yang meliputi aktivitas finding information, keeping and organizing information and meta level. Teori yang digunakan yaitu Personal Information Management dipandang sebagai upaya untuk membangun, menggunakan, dan memelihara pemetaan antara kebutuhan dan informasi. Aktivitas penyimpanan dan pencarian digerakkan oleh interupsi (seperti yang dipicu oleh informasi atau kebutuhan yang masuk). Aktivitas tingkat M (meta-level) memiliki fokus yang lebih luas dan lebih strategis sifatnya. Metode penelitian yang digunakan dengan pendekatan kuantitatif. Analisis data dengan bantuan aplikasi SPSS. Partisipan pada penelitian ini yaitu mahasiswa aktif pada tahun 2025 dengan jumlah 354 orang. Teknik pengambilan sampel pada penelitian ini menggunakan simple random sampling dengan jumlah sampel 100. Teknik pengumpulan data dengan menggunakan kuesioner. Hasi penelitian menunjukan aktivitas PIM mahasiswa prodi perpustakaan dan sains informasi FIP UPI mengakses website sumber informasi dan menjelajah (browsing) ke semua source untuk meperoleh informasi yang sesuai dengan kebutuhan, pengorganisasian folder di komputer merupakan strategi efektif dalam mengumpulkan, mengklasifikasikan, menyusun, menyimpan, serta merawat informasi, sehingga memudahkan dalam menemukannya Kembali, dan pada tingkat meta mencakup upaya menjaga dan mengatur informasi, termasuk pengelolaan privasi dan keamanan, pengendalian arus informasi masuk dan keluar, serta evaluasi terhadap informasi tersebut.
Pattern Of Communication Of Private Regency Of DPRD Secretariat In Delivering Information To The Community Of Katingan Regency: Pola Komunikasi Humas Sekretariat DPRD dalam Menyampaikan Informasi kepada Masyarakat Kabupaten Katingan Rahman, Sirojul
Pencerah Publik Vol. 9 No. 2 (2022): Pencerah Publik
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pencerah.v9i2.9794

Abstract

This study aims to find out how the PR Communication Patterns of the DPRD Secretariat in Delivering Information to the Katingan Regency Community, because the DPRD is an organizing element of the regional government in filtering aspirations and conveying information. The method used in this research is descriptive qualitative where the technique of collecting data is by observing interviews and documentation. Data analysis used qualitative data analysis procedures, namely extracting meanings, describing explanations and determining the context of each data. The results showed that in this study the Public Relations Communication Patterns of the DPRD Secretariat in Delivering Information to the Community of Katingan Regency with the dissemination to the community carried out by the Public Relations of the DPRD Secretariat of Katingan Regency had a very large influence on creating a positive image in society. The role of Public Relations in the growth and development of the stability of the Katingan Regency DPRD as an element of local government administration and in achieving agency goals is very large. The dissemination of information is carried out in a planned and structured manner in programs that use the principles of public relations in their implementation. Barriers to the communication patterns of the Katingan Regency DPRD Secretariat lack of coordination between the Leaders and members of the Katingan Regency DPRD.

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