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Exploration of the challenges and benefits of implementing management accounting information systems in private higher education institutions: A case study at University X Mawarti, Anggis; Yaya, Rizal
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.26301

Abstract

Research aims: This study investigates the implementation of the Management Accounting Information System (MAIS) within Private Higher Education Institutions (PHEIs), emphasizing identifying its advantages, the challenges encountered, and strategies for optimizing its effectiveness. Design/Methodology/Approach: This research adopts a qualitative approach, utilizing in-depth interviews with key stakeholders to gather comprehensive insights. Employing a case study approach, the research focuses on University X to examine the role of MAIS in enhancing operational efficiency and supporting informed financial decision-making. The informants in this study are nine persons, including administrators and academic officials.Research findings: The findings reveal that although the MAIS has notably enhanced financial transparency and operational efficiency, several challenges remain, most notably internal limitations related to inadequate human resource capacity in system utilization and external barriers stemming from rigid regulatory frameworks.Theoretical contribution/Originality: This study offers novel critical and theoretical reasoning on exploring the challenges and benefits of implementing MAIS based on the Resource-Based View (RBV) theory and the Technology Acceptance Model (TAM).Practitioner/Policy Implication: Private Higher Education Institutions (PHEIs) should actively seek opportunities for collaboration with financial institutions and technology partners to enhance access to development financing. Furthermore, a comprehensive assessment of security measures and risk mitigation strategies is necessary for implementing MAIS, given the critical importance of data protection in digital financial environments.Research limitation: This study does not delve deeply into the technological dimensions of system security, particularly the risks associated with cyberattacks and the corresponding mitigation strategies in the context of MAIS implementation.
Effects of cost information, environmental innovation, and gender on new product development performance Pihany, Alvina Windy; Jatiningsih, Dyah Ekaari Sekar
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.26719

Abstract

Research aims: This study aims to examine the influence of cost information,environmental innovation practices, and gender on new product developmentperformance.Design/Methodology/Approach: Experimental methodology with 2x2 factorial design. There were 117 participants consisting of students from the Faculty of Economics and Business who had taken Management Accounting and Cost Management courses.Research findings: The findings indicate that the performance of new product development is not significantly impacted by cost information or environmental innovation techniques. Nonetheless, there are notable relationships between gender and environmental innovation methods and cost information, suggesting that the influence varies depending on the designer's gender. Theoretical contribution/ Originality: This study fills a gap in the literature by investigating the interaction between gender, environmental innovation strategies, and cost information in developing new products. The study adds to our understanding of how these factors could influence the efficacy of product development and decision-making pertaining to sustainability.Practitioner/Policy implication: This study suggests that firms need to considergender differences in environmental innovation practices to optimize newproduct development. In addition, presenting relevant cost informationremains important in supporting strategic decision-making.Research limitation/Implication: Unequal group sizes may reduce statistical sensitivity. Using students limits real-world relevance. Future studies should consider work experience and include professionals to enhance external validity.
Development of an Integrated Information System for Monitoring and Validation of Health Workers Practice Licenses (STR) in Healthcare Facilities Kriswibowo, Rony; Agung Budi Setyawan; Rusina Widha Febriana
Jurnal Ilmiah Informatika dan Komputer Vol. 2 No. 1 (2025): June 2025
Publisher : CV.RIZANIA MEDIA PRATAMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69533/q3pe1364

Abstract

The management of Health Workers ' Registration Certificates (STR) in Indonesia faces challenges such as manual processing, data fragmentation, and the risk of expired or fake STR, which can endanger patient safety and hinder supervision by health facilities and authorities. This study developed a web-based information system using the Waterfall approach, through the stages of needs analysis, design, implementation, testing (Black Box and User Acceptance Testing), and deployment on Anwar Medika University servers, with centralized database features, automatic notifications, QR code verification, and compliance reports. As a result, the system improved efficiency, accuracy, and transparency, with 87% of respondents rating the intuitive interface and service satisfactory, 89% felt the time efficiency, and 95% considered the system easy to use. The system is recommended to be widely implemented, integrated with the national e-Health, with regular maintenance and training of users to support the management of accountable and qualified health personnel.
Information Technology-Based Public Service Innovation Management Strategy: A Case Study of Mobile Application Usage in Government Agencies Nurjannah, Ulva; Hasymi, Edi; Putera, Roni Ekha
Jurnal Ilmiah Ekotrans & Erudisi Vol. 5 No. 1 (2025): June 2025
Publisher : LPPM Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69989/fwfxnn22

Abstract

This examination explores how innovation is strategically managed in public services that leverage information technology, with a primary focus on the significance of mobile applications within governmental entities. The call for better public services is rooted in the significant need to enhance efficiency, effectiveness, and service quality by leveraging digital technologies. This inquiry focuses on understanding how mobile applications act as facilitators for innovation in public service delivery and investigates the variables that may either promote or hinder the success of these innovations. The investigation's methodology is qualitative, involving data collected through interviews, direct observations, and reports from governmental entities that have integrated mobile applications. The research shows that mobile applications can optimize service delivery, enhance transparency, and widen public access to governmental services. In any case, the fruition of this artistic venture is closely linked to the engagement of leadership, the preparedness of skilled workers, the adequacy of technological resources, and the dynamic involvement of the masses. The identified hurdles range from poorly equipped training for human resources to an unwillingness to adapt to organizational changes and a lack of proper technological infrastructure. This study advocates for enhancing human resource capabilities, improving communication among stakeholders, and developing adaptive and user-friendly technological systems to ensure the sustainability of mobile application-based public service innovations and to maximize the value added to the public. Consequently, strategic and integrated innovation management is essential for the digital transformation of public services in the contemporary era.
Limitations and Scope of the Government's Role in Law Number 1 of 2024 concerning Electronic Information and Transactions Simanjuntak, Jimmy
Journal of Law and Humanity Studies Vol. 2 No. 2 (2025): Journal of Law and Humanity Studies
Publisher : Penerbit Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/3k5fqk05

Abstract

The government has an important role in maintaining digital space. This certainly cannot be denied by anyone regarding the role of the government in supervising the actions of the community. However, the community must also be active in supervising the role of the government in digital media. This action is part of the participation of the community and government in managing digital space based on applicable national laws. The government in carrying out supervision is prohibited from limiting the space for community freedom in digital space. The government's authority in digital space must be supervised as it should be, so that threats to public order are maintained. Telematics law in Indonesia with its development continues to increase government authority in digital space so that through this, the community must create boundaries regarding government efforts in enforcing the law and government actions that exceed the limits of its authority in digital space.
Data Privacy Risk Governance in Hospital Management Information System: A Proposed Framework for Hospital in Padang Ganesworo, Muhammad Galing; Rahadi, Raden Aswin
Widya Cipta: Jurnal Sekretari dan Manajemen Vol 9, No 2 (2025): September
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/widyacipta.v9i2.26065

Abstract

The implementation of Hospital Management Information System (SIMRS) in Indonesia has been mandated by the Ministry of Health to digitize more of their operations and infrastructure including service quality, operational efficiency, and patient care security especially regarding electronic medical records (EMRs) that has indicated the digital transformation in healthcare sector through the integration of information security and data privacy governance that will developed through this study that manage framework of the privacy risk. This study grounded in three essential guiding frameworks which formed as the study's foundation: COSO Enterprise Risk Management (ERM) 2017, ISO/IEC 27701:2019, and Indonesia’s Personal Data Protection (PDP) Law No. 27/2022. Using a qualitative case study approach, data were collected through in-depth interviews with five stakeholders which were then conducted through thematic analysis, which revealed five core themes: (1) Governance and Leadership in Privacy Risk, (2) Privacy Risk Identification and Assessment, (3) Privacy Controls and Operational Safeguards, (4) Monitoring and Incident Management, and (5) Compliance with Legal and Regulatory Requirements. The analysis revealed, fragmented privacy practices, lack of proactive governance, and low awareness of regulatory obligations. In response, this study proposes a phased improvement plan to enhance digital maturity, which includes appointing a Data Protection Officer (DPO), developing privacy SOPs, and conducting required privacy assessments allowing hospitals to enable progressive, track and measurable progress to meet the regulatory expectations. The governance findings model offers a scalable and replicable for hospitals in Indonesia that may facing similar struggling, and it emphasizes the need for data governance model. Ultimately, this framework supports the patient safety, data protection, and sustainable digital health transformation
DEVELOPMENT OF A WEB-BASED ONLINE QUEUE INFORMATION SYSTEM FOR THE PAGELARAN HEALTH CENTER Rahima, Gheriya; Muslihudin, Muhamad
IJISCS (International Journal of Information System and Computer Science) Vol 9, No 1 (2025): IJISCS (International Journal of Information System and Computer Science)
Publisher : Bakti Nusantara Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56327/ijiscs.v9i1.1833

Abstract

The implementation of a web-based queue ticket registration system is an effective solution to improve the efficiency of patient services at the Pagelaran Health Center. Currently, the queue registration process is still done manually by handwriting patient information, which often leads to inefficiencies, long queues, and data errors. This research aims to design a web-based queue information system that simplifies the registration process for both patients and health center staff. The system was developed using the waterfall method with PHP as the programming language and MySQL as the database. The features provided include online patient registration, automatic queue number generation, and queue status display. The results show that the system can reduce waiting times, facilitate real-time access to patient data, and improve service flow. The novelty of this study lies in its development of a simple, adaptable digital solution tailored to health centers still using traditional queue systems, enhancing healthcare access and service quality.
The Relationship Between Adolescents' Knowledge and Attitudes on Reproductive Health and the Utilization of Information Media Lailatul Rahmawati; Kustin; Izatul Milla
Journal of Nursing Periodic Vol. 2 No. 2 (2025): July
Publisher : LPPM Universitas dr. Soebandi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36858/jnp.v2i2.40

Abstract

Introduction: Adolescence is a transitional phase from childhood before entering adulthood. During this period, significant changes occur in physical, cognitive, and psychosocial growth and development. Psychological changes also take place in adolescents, such as changes in intellectual capacity, emotional life, and social life. These changes can lead to internal conflicts in adolescents, often resulting in strange or awkward behaviors. If not properly managed, these can lead to juvenile delinquency, including risky sexual behaviors. Many problems may arise from neglecting reproductive health. One of the factors that affects adolescent reproductive health is the confusing information children and adolescents receive about the functions and processes of reproduction. This study aims to analyze the relationship between adolescents' knowledge and attitudes about reproductive health and their use of information media. Methods: This research is an analytical study with a cross-sectional design. A total of 38 respondents were selected using a simple random sampling technique. Data analysis was conducted using the Fisher Exact test. Results: The results showed a relationship between knowledge of reproductive health and the use of information media, with the Fisher Exact test yielding a p-value of 0.027, which is greater than α (0.05). Similarly, there was a relationship between attitudes toward reproductive health and the use of information media, with the Fisher Exact test also yielding a p-value of 0.027, which is greater than α (0.05). Conclusions: In conclusion, there is a relationship between knowledge and attitudes about reproductive health and the use of information media.
Influence of Knowledge and Quality of Electronic Information System on Documentation Nursing Care with Perceived Usefulness as a Mediation Variable in the Inpatient Installation of X Hospital Yaputra, Steven Kristianto; Wahidi, Kemala Rita; Nofierni, Nofierni
Jurnal EduHealth Vol. 16 No. 03 (2025): Jurnal EduHealt, Edition July - September , 2025
Publisher : Sean Institute

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

Abstract

Hospitals have a role in providing complete health services. Nursing personnel have a large proportion, almost 50% of all hospital human resources. The purpose of this research is to determine the analysis of the influence of knowledge and quality of electronic information systems on nursing care documentation and perceived usefulness as a mediating variable for nursing staff in the X Hospital inpatient setting. The method used in this research is research using Structural Equation Modeling (SEM) data analysis techniques using SmartPLS version 3 software. Data collection used a survey method by taking questionnaires from 95 nurses in the X Hospital inpatient unit. The sampling technique used in this research is total sampling. The results of this research are that knowledge has a direct effect and significant to perceived usefulness. Knowledge has a direct and significant impact on nursing care documentation. Electronic information systems have a direct and significant effect on perceived usefulness. Electronic information systems have a direct and significant impact on nursing care documentation. Nursing care documentation has a direct and significant effect on perceived usefulness. Knowledge influences nursing care documentation through perceived usefulness. Electronic information systems influence nursing care documentation through perceived usefulness.
Information Fiqh As The Foundation Of Islamic Communication In Handling Hoaxes In The Digital Era Fauzi, Fauzi; Marhamah, Marhamah
Liwaul Dakwah: Jurnal Kajian Dakwah dan Masyarakat Islam Vol. 15 No. 1 (2025): Liwaul Dakwah: Jurnal Kajian Dakwah dan Masyarakat Islam
Publisher : Fakultas Ushuluddin Adab dan Dakwah IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/liwauldakwah.v15i1.6455

Abstract

This study aims to describe adolescents' understanding of information and optimization and optimization of information fiqh as the basis for Islamic communication in the digital era. This study uses a combination method (mixed methods) by combining quantitative and qualitative data. Quantitative data were collected through the distribution of online questionnaires to 102 adolescents in Lhokseumawe City. Quantitative data were analyzed using univariate analysis. While qualitative data collection was carried out by interviewing 3 informants who were used to explain quantitative data. Qualitative data were analyzed using the Miles and Huberman model analysis. The results of the study describe adolescents' understanding of hoax information as being in the very good category. However, understanding of information fiqh as the basis for Islamic communication is still low. The results of interviews with fiqh scholars explain that information fiqh has not been clearly formulated and disseminated to the public as a guideline in producing and disseminating information. In fact, information fiqh is a solution to respond to increasingly widespread hoax information in the digital era.

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