Filter By Year

1945 2024


Reset

Found 26,438 documents
Search Information

 1856   1857   1858   1859   1860 
Implementation of Environmentally Based Accounting Information Systems to Support Corporate Sustainability Reporting I Putu Raka Candra DIPTA; I Gede Fajar Adi PRADANA; I Komang Aditya NUGRAHA; I Komang Agus WIRYATAMA
Loka: Journal Of Environmental Sciences Vol. 2 No. 3 (2024): Loka: Journal Of Environmental Sciences (July – September)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ljes.v2i3.317

Abstract

Purpose:Today's companies are required to not only pursue financial profits but also pay attention to the environmental impact of their operational activities. One of the strategic efforts in supporting sustainability is to adopt an Accounting Information System (AIS) that is oriented towards environmental aspects. This article comprehensively reviews the basic concepts, benefits, and various obstacles in implementing environmentally-based AIS to increase transparency in sustainability reporting.Methodology:The research was conducted using a literature study method by reviewing various relevant literature in the fields of environmental accounting, accounting information systems, and corporate sustainability reporting.Findings:The results of the study indicate that the integration of environmental data into AIS can improve the quality of sustainability reports, increase the level of corporate accountability, and reduce potential environmental risks in the long term. This article also presents a hypothesis that the implementation of environmental-based AIS has a significant positive impact on the quality of corporate sustainability reporting.Implication:In the final section, the article emphasizes the importance of support from management, regulatory clarity, and the development of an integrated reporting system as keys to success in implementing this system.
ANALISIS THE SEVEN PILLARS OF INFORMATION LITERACY PADA KEMAMPUAN LITERASI INFORMASI MAHASISWA PROGRAM STUDI ILMU KOMUNIKASI UNIVERSITAS ISLAM NUSANTARA TERHADAP PENULISAN BERITA Nur Ilahi, Tarlina; Yanti, Dama; Nurrohmah, Oom
Jurnal Perpustakaan dan Informasi Vol. 7 No. 1 (2025): JAPRI: JURNAL PERPUSTAKAAN DAN INFORMASI
Publisher : UPT Perpustakaan Universitas Bengkulu

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

Abstract

The phenomenon of society 5.0 causes a flood of information on a very large scale, making it important to apply information literacy skills. Information literacy can help in sorting, identifying and evaluating information so that the information obtained is relevant, especially in the tertiary sector, students are encouraged to be wise in sorting information from trusted sources, especially students with a concentration in Journalism in the Communication Science Study Program at Nusantara Islamic University. The aim of this research is to analyze information literacy skills using the seven pillars literacy model in Communication Science Study Program students at Islamic Nusantara University in writing news. This research uses descriptive qualitative research methods. Data obtained from interviews and documentation studies with data reduction analysis, data presentation and drawing conclusions. The research results of students from the Communication Science Study Program at Islamic Nusantara University were able to analyze news writing with their information literacy skills, but there are several aspects that need to be improved, one of which is information management, expanding knowledge related to the visual elements of news and collaborating with news practitioners. Keywords: Information Literacy, Seven Pillars Literacy Model, Students
Implementation Of E-Government Policies Through The Citizen Relation Management (CRM) Information System In Support Of Government Governance In Of The Special Region Jakarta Mohammad Rizki Adhari Jusal; Nurliah Nurdin; Muhadam Labolo; Rosmery Elsye
Edunity Kajian Ilmu Sosial dan Pendidikan Vol. 4 No. 7 (2025): Edunity: Social and Educational Studies
Publisher : PT Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/edunity.v4i7.409

Abstract

Jakarta Smart City through CRM application is a bright spot in the industrial revolution 4.0 which is expected to improve public services provided by the DKI Jakarta Provincial Government. However, there are still many people who are not familiar with the CRM application for public service needs, and the government's response in responding to reports from residents is relatively slow. The purpose of this research is to identify the causes or reasons why e-government policies through the Citizen Relation Management (CRM) information system have not been running optimally, and to reconstruct the implementation model of e-government policies through the Citizen Relation Management (CRM) information system so that the implementation of CRM can support public services. This study uses the policy implementation theory proposed by Knill and Tuson (2020). The research method used is qualitative research with a descriptive approach. Data collection techniques are carried out through interviews, observations and documentation. The results of the study indicate that the causes or reasons why e-government policies through the Citizen Relation Management (CRM) information system have not run optimally are the inappropriate choice of policy instruments in the form of a complex policy environment, lack of stakeholder support, and less than optimal sustainability. Lack of clarity in policy design in the form of overlapping policies. Lack of community role in supervision. Lack of clarity in the division of tasks and functions in terms of institutional design. Low administrative capacity includes the availability and adequacy of human and financial resources and the appropriateness of the number of health workers needed. Low social acceptance includes the use of social media by the community, low involvement in policy socialization and communication, and dissatisfaction with the distribution of program benefits. The proposed implementation model integrates policy instruments, policy design, control structure, institutional design, administrative capacity, and social acceptance with a focus on sustainability as an integrating factor.
The Effectiveness of Law Enforcement in Strengthening State Intelligence To Counteract Information System Hacking as A Threat To The Sovereignty of The Indonesian Nation Syukur Kasieli Hulu
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 4 No. 4 (2024): Desember: Jurnal Pendidikan dan Sosial Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v4i4.7517

Abstract

The rapid development of information technology has opened up opportunities for the emergence of new threats to national security, one of which is the hacking of information systems. Cyber attacks not only cause economic losses and disruption of public services, but also pose a serious threat to Indonesia's digital sovereignty. In this context, state intelligence has a strategic role as the frontline in detecting, analyzing, and counteracting various forms of threats to the country's strategic information systems. However, strengthening the state intelligence function in the face of hacking crimes still faces various obstacles, both from the aspects of regulations that have not been adaptive, weak inter-agency coordination, to limited technology and human resources. This study aims to examine the effectiveness of strengthening state intelligence in counteracting hacking of information systems, and formulate the urgency of national legal policy reforms that support the formation of a strong, integrated, and professional cyber intelligence system. Using normative legal research methods supported by conceptual and case approaches, this study concludes that strengthening state intelligence requires regulatory reform, institutional integration, and investment in technology and human resources to maintain the nation's sovereignty in the digital era.
The Influence of Human Resource Quality, Information Technology Utilization, and Work Environment on Employee Performance at the Education Office of Mojokerto Regency Alfiyah Rahmadani; Moh. Heru Budi Santoso
Lead Journal of Economy and Administration Vol 3 No 4 (2025): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v3i4.307

Abstract

This study investigated the influence of human resource quality, the utilization of information technology, and the work environment on employee performance at the Education Office of Mojokerto Regency. A quantitative research design was employed, targeting the entire employee population through a saturated sampling technique, resulting in 83 respondents. Data were collected using structured questionnaires and analyzed through multiple linear regression. The findings revealed that human resource quality, information technology utilization, and the work environment collectively had a significant and positive affect on employee performance. Partially, human resource quality and information technology utilization showed a significant effect, while the work environment variable did not demonstrate a statistically significant impact on performance.
The Role of Some Iraqi Accounting Rules in Enhancing the Reliability of Accounting Information and Improving Tax Transparency : (Applied Study in Iraqi General Tax Authority) Hayder Oudah Kadhim
International Journal of Economics, Commerce, and Management Vol. 2 No. 2 (2025): April : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i2.875

Abstract

This research aims to identify the extent to which economic units apply accounting rules as well as identify similarities or differences between what was applied by them and the requirements of the accounting base and indicate the impact of these differences on the financial statements and then on the financial ratios used in the analysis of these statements to help enhance well as help improve tax transparency. Research applied in Iraqi Tax Authority on 2021, 2022, and 2023, where the Authority's financial statements were analyzed to identify the basic points can be enhanced and tax transparency can be improved. The research reached several conclusions, the most important of which is that the most important of which is to follow the accounting rules for each item comprised in the financial declarations that help companies reduce the disparity that can exist in the treatment of a particular item of the financial statements, and thus increase the confidence of users of the lists with the information they contain and this was evident in the research sample when applying the accounting rules.
Aligning Information Technology Governance with Business Goals Using the COBIT 2019 Framework: A Case Study of a Innovation Consultancy Firm Mokodaser, Wilsen Grivin; Mambu, Joe Yuan; Koapaha, Hartiny; Lompoliu, Erienika
CogITo Smart Journal Vol. 10 No. 2 (2024): Cogito Smart Journal
Publisher : Fakultas Ilmu Komputer, Universitas Klabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31154/cogito.v10i2.799.548-560

Abstract

Technological advancements have ushered the world into a new era, particularly in the realm of information. In this context, information technology is considered a crucial tool to support and enhance corporate management, enabling companies to compete in the market. One common approach to managing information technology is by using IT governance frameworks such as COBIT (Control Objectives for Information and Related Technology) 2019. To date, there has been no research or evaluation conducted on the IT performance of Meet Ventures, Pte. Ltd., leaving the maturity level of information technology implementation in the company unclear. This project aims to explore the use of information systems and information technology at Meet Ventures, Pte. Ltd. in managing their operations and data. The project's approach involves a literature study on COBIT 2019 design factors. Based on the application of COBIT 2019, the prioritized objectives identified are BAI03 – Manage Solutions Identification and Build, BAI06 – Manage IT Changes, and MEA01 – Monitor, Evaluate, Assess Performance and Conformance. The assessment of various design factors in COBIT 2019 indicates that Meet Ventures, Pte. Ltd. has a strong focus on innovation, differentiation, and customer service. They also demonstrate a commitment to legal compliance and external regulations, a customer service culture, and effective risk management.
Design and Development of a Web-Based School Information System Lontaan, Rolly Junius; Sinadia, Alfrits Roul
CogITo Smart Journal Vol. 10 No. 2 (2024): Cogito Smart Journal
Publisher : Fakultas Ilmu Komputer, Universitas Klabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31154/cogito.v10i2.858.593-606

Abstract

The rapid development of information technology has had a significant impact on various fields, including education. This study aims to design and develop a web-based school information system for SMK Negeri 1 Sorong to enhance efficiency in data management and the dissemination of academic and non-academic information. The methodology used follows the Waterfall system development model, which includes requirements analysis, system design, implementation, testing, and maintenance. The research results indicate that the system, developed using PHP as the programming language and MySQL as the database, operates stably and provides users with flexible access. This system facilitates the integration of student data, teacher data, class schedules, and other related information. Testing confirmed that all system functions operate according to the designed specifications. With the implementation of this system, SMK Negeri 1 Sorong can improve the quality of educational services, simplify information access, and support digital transformation in the education sector. Furthermore, the results of this study have the potential to be applied and adapted in other educational contexts, particularly in the development of web-based school information systems that can be customized according to the needs of other educational institutions.
An Exploration of Students' Understanding of Mathematical Concepts Based on the Information Processing System at MAN 1 Muaro Jambi Oktarino, Randy; Marzal, Jefri; Rohati, Rohati
Journal of Educational Sciences Vol. 9 No. 4 (2025): Journal of Educational Sciences
Publisher : FKIP - Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jes.9.4.p.2864-2883

Abstract

Understanding mathematical concepts is one of the essential and fundamental aspects of mathematics learning in schools, with the aim of enabling students to develop the ability to understand mathematical concepts, explain the relationships between concepts, and apply concepts or algorithms flexibly, accurately, efficiently, and appropriately in problem-solving. This study aims to analyze and understand the extent to which students comprehend mathematical concepts, as well as to evaluate the effectiveness of the information processing system at MAN 1 Muaro Jambi in supporting students’ understanding of mathematical concepts. This research is exploratory in nature and employs a descriptive qualitative approach. The research subjects consist of three tenth-grade students selected using purposive sampling. The instruments used in this study are a mathematical concept comprehension test on the topic of SPLTV and interviews. Data analysis was conducted by reducing data from written tests and interviews, and by using methodological and source triangulation. The results of the study show that the three subjects demonstrated different levels of conceptual understanding, which were based on the memory storage components involved in each subject. It is therefore concluded that students whose information processing reached the Long Term Memory stage demonstrated a better exploration of mathematical concept understanding compared to those whose processing only reached the Short Term Memory and Sensory Register stages.
Specificity of The Pornography Law Over The Electronic Information and Transactions Law on Cyberporn Criminal Acts Via Whatsapp Telecommunication Utama, Ghenta Werdana; Elda, Edita
Southeast Asian Journal of Victimology Vol 3, No 1 (2025)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51825/sajv.v3i1.34184

Abstract

Currently, there are still a lot of and rampant dissemination of pornographic content through social media, especially through whatsapp as happened in decision number 200/Pid.Sus/2022/Pn.Jmb which befell a female victim against the dissemination of the victim's personal video carried out by her own boyfriend which resulted in the victim feeling ashamed of it, there are 2 (two) rules specifically regulating cyberporn crimes, namely the Pornography Law and the ITE Law. The formulation of the problem of this study is How is the proof in the case of the decision Number 200/Pid.Sus/2022/PN.Jmb? Based on the results of the research, there are 2 (two) laws that are specific in regulating the spread of pornography in electronic media or cyberporn, the principle of systematic lex specialist is needed in its application. In the context of dissemination through electronic media, such as in Decision Number 200/Pid.Sus/2022/PN.Jmb, the ITE Law is more relevant to ensnare perpetrators in terms of the use of electronic media in the distribution of content that violates morality. In addition, there is also evidence in the form of 6 (six) sheets of pornographic photo screenshoots and 1 flash disk containing pornographic videos as valid evidence according to Article 5 Paragraph (1) of the ITE Law. Decision Number 200/Pid.Sus/2022/Pn.Jmb the judge used the Pornography Law because it meets the elements of Article 4 Paragraph (1) of the Pornography Law. According to the author, the application of the Pornography Law is not appropriate because dissemination through social media and electronic evidence is more specifically regulated in the ITE.

Page 1858 of 2644 | Total Record : 26438

 1856   1857   1858   1859   1860