Filter By Year

1945 2024


Reset

Found 26,159 documents
Search Information

 1901   1902   1903   1904   1905 
Implementation of Technology-Based Cooperative Information Systems: Reflections on the International PKM Visit Hasnita, Evi; Cici Aprilliani; Efriza; Neila Sulung; Zuranda; Yelmi Reni Putri; Ratna Dewi
Journal of Community Service and Application of Science Vol. 4 No. 1 (2025): COMMUNITY SERVICE AND APPLICATION SCIENCE (JCSAS)
Publisher : KPN Kopertis X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62769/fpyjmb35

Abstract

An international Community Service (PKM) activity provides strategic insights into the development of a digital technology-based cooperative information system. This study reflects the results of an academic visit to Malaysian national cooperatives, specifically ANGKASA, which has successfully implemented a technology-based integrated cooperative information system. This reflection identified best practices in member management, transaction recording, and digital financial reporting. The findings indicate that cooperative digitalization not only improves management efficiency and organizational transparency but also strengthens cooperative competitiveness at the national and regional levels. This PKM activity strengthens collaboration between universities and the cooperative movement in supporting the digital transformation of Indonesian cooperatives. The implications of this visit are expected to serve as a reference for the development of cooperative information systems in the academic environment and the wider community.
PKM Malaysia Enhances Information Technology Innovation Outcomes for Higher Education Cooperatives Lucy Chairoel; Afdaleni; Zulfariati; Zaiyar; Gusmulyani; AL; Yulia Setiani; Mirfaturiqa; Fauziah Zainin
Journal of Community Service and Application of Science Vol. 4 No. 1 (2025): COMMUNITY SERVICE AND APPLICATION SCIENCE (JCSAS)
Publisher : KPN Kopertis X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62769/s3wy5k92

Abstract

The Community Service Program (PKM) implemented in Malaysia has opened up opportunities for international collaboration in developing information technology (IT) innovations to support the digital transformation of cooperatives in higher education settings. This activity underscored the importance of adapting technology to cooperative management systems to enhance efficiency, transparency, and accountability. Through a pilot study of digital cooperative models such as ANGKASA in Malaysia, participants gained insights into the implementation of integrated application-based information systems, the use of big data in membership management, and the optimization of digital platforms for financial reporting. The results of this activity demonstrated that the adoption of IT technology in Indonesian higher education cooperatives can strengthen institutional competitiveness, accelerate service processes, and increase active member participation. This PKM also reflects that the synergy between technological innovation and higher education-based cooperative governance is a strategic step towards modern and competitive cooperatives in the ASEAN digital era.
The Role of an Auditor's Expertise, Experience, and Professional Certification in Auditing Financial StatementsIn light of Information Technology and Artificial Intelligence Approaches, (A study of the perspectives of a sample of auditors in Iraq) Mahdi Abbas Ibadi; Muhannad Abbas Ayyash
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 1 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i1.5530

Abstract

The purpose of this study is to to highlight the importance of expertise, experience, and professional and scientific qualifications play in the auditor's ability to employ techniques including artificial intelligence, information technology, and electronic accounting systems in the field of accounting and auditing. With the purpose of demonstrating knowledge, experience, and professional qualifications' effects and roles in the use of the previously described methods in the accounting and auditing fields, the study was initiated in light of the hypotheses that were defined for it. The theoretical aspect was utilized by the researcher in order to provide an explanation of the theoretical features that are associated with the ideas of experience and professional certification of the auditor as well as procedures involving artificial intelligence. In order to support the research hypotheses, the researcher also employed statistical techniques using the generated questionnaire form. A collection of academic specialists, auditing offices, and auditing firms made up the research sample. The study came to a number of conclusions, chief among them that the auditor's educational background and professional experience increase the accuracy of the audit process's findings and that the auditor's scientific background in artificial intelligence methods and accounting information technology, provides ample opportunity for the auditor to apply this knowledge in creating reports that enhance the audit process's quality. Among the recommendations made by the study, the most significant one was that the accounting and auditing professions must keep up with the quick changes in artificial intelligence methods and the accounting information technology environment. they also needed professional organizations that specialize keeping an eye on the previously mentioned advances in accounting and auditing regulations, and establishing standards and a framework that work with the ways these technologies are being used.
Funding Modes of Terrorist Groups in the Digital Age: Challenges and Solutions Based on Information Technology Sofyan, Muhammad; Prindani, Tubagus Ami
Security Intelligence Terrorism Journal (SITJ) Vol. 2 No. 3 (2025)
Publisher : Pusat Studi Politik dan Kebijakan Strategis Indonesia (POLKASI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70710/sitj.v2i3.66

Abstract

The digital era has changed the landscape of terrorism financing, where information technology such as blockchain, crypto assets, and digital platforms are strategically used to disguise cash flows and evade authority surveillance. This study aims to identify and analyse the modus operandi of terrorist group funding in the digital age and formulate information technology-based solutions to address it. The approach used is qualitative, employing a literature review method, integrating Crime Script Analysis (CSA) theory to map the stages of crime and Rational Choice Theory (RCT) to understand the rational motives of perpetrators in choosing digital means. The research findings indicate that funding methods include using cryptocurrency through illegal exchanges, exploiting nominee accounts, misusing digital charitable institutions, and cross-border peer-to-peer money transfer systems. Blockchain provides high anonymity and cross-border flexibility, which are exploited to obscure transaction traces. The main challenges identified include regulatory limitations, a lack of interoperability in financial surveillance systems, and law enforcement agencies' low capacity to address high-tech crimes. As a response, this study proposes five technology-based solutions: Cyber Crime Big Data Analytics, the use of Artificial Intelligence (AI) in Open Source Intelligence (OSINT), the establishment of an integrated Command Centre, the enhancement of Data Surveillance systems, and the strengthening of national Data Centres. These solutions are believed to enhance the effectiveness of real-time prevention and detection of digital terrorism financing. This study recommends cross-sector collaboration and strategic investment in information technology development as the key to mitigating the threat of digital terrorism financing in the future.
DIGITAL TRANSFORMATION IN PARLIAMENTARY INSTITUTIONS: A MULTI-DIMENSIONAL ANALYSIS OF SRIKANDI IMPLEMENTATION AND ITS IMPACT ON INFORMATION MANAGEMENT EFFECTIVENESS Ariawan, Ariawan; Soemartono, Triyuni; Effendy, Khasan; Sukmana, Pandji
Media Mahardhika Vol. 24 No. 1 (2025): September 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i1.1420

Abstract

This study examines the implementation of digital transformation policy through the Integrated Dynamic Archival Information System (SRIKANDI) at Indonesia's House of Representatives (DPR RI), employing a comprehensive multi-dimensional analytical framework. Using qualitative methodology with case study design, data were collected through in-depth interviews with 25 key stakeholders, participatory observation over six months, and extensive documentation analysis. The research applies Edward III's policy implementation model, DeLone and McLean's information systems success model, and Lewin's organizational change theory to analyze the complex dynamics of digital transformation in parliamentary institutions. Findings reveal that SRIKANDI implementation achieved significant improvements in archival efficiency (67% reduction in document retrieval time) and transparency (85% increase in digital document accessibility), while facing substantial challenges in organizational culture adaptation and technical infrastructure limitations. The study identifies four critical success factors: leadership commitment intensity, digital literacy enhancement programs, infrastructure robustness, and change management strategies. Results demonstrate that successful digital transformation in legislative institutions requires synchronized alignment of policy frameworks, technological capabilities, organizational readiness, and human resource development. This research contributes to the growing literature on e-governance in developing countries and provides actionable insights for parliamentary digital transformation initiatives globally.
Pengaruh Social Support, Service Security, Information Quality, Perceived Ease To Use, Perceived Usefulness terhadap Trust dan Repurchase Intention pada Pengguna Aplikasi Shopee : Studi pada Mahasiswa Unissula Indah Khumalasari; Hendar Hendar
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 4 No. 3 (2025): Desember : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jumbiwira.v4i3.2996

Abstract

This study aims to evaluate the impact of social support, service security guarantees, information quality, perception of operational ease, and perception of usefulness in forming trust and the tendency to make repurchases by Shopee application users. The main focus of this study is to assess how the role of support from the social environment, perception of transaction security, reliability of the information provided, ease of use, and usability of applications in forming trust, ultimately drives users' decisions to return to purchase. This research was conducted on students of the Sultan Agung Islamic University (UNISSULA) in Semarang, with a quantitative approach and an explanatory research design. A total of 200 respondents were selected selectively using the purposive sampling technique. Data was obtained through the distribution of closed questionnaires that have been tested for validity and reliability. Data analysis was carried out using multiple linear regression methods and path analysis to test the role of trust mediation as an intervening variable that affects the relationship between free variables and repurchase intentions. The results show that social support, service security, information quality, ease of use, and usability of applications have a significant influence on user trust. This trust then proved to be a strong mediating variable in influencing the repurchase intention of Shopee users. These findings confirm the importance of psychological and functional aspects in building customer loyalty on digital-based and ever-evolving e-commerce platforms. The practical implications of this study encourage e-commerce players to focus on improving the quality of digital services by paying attention to user perceptions of convenience, usability, and security, as well as strengthening social communication that builds trust.
Internal Information Quality’s Role in Tax Avoidance and Earnings Disclosure Transparency Indah Masri; Amelia Oktrivina; Tryas Chasbiandani
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.3231

Abstract

This research investigates how Internal Information Quality (IIQ) moderates the link between aggressive tax avoidance and earnings disclosure transparency in consumer goods manufacturing firms from 2022 to 2024. Employing a quantitative method with financial statement data, the study finds that aggressive tax strategies significantly raise discretionary revenue, reducing transparency. IIQ acts as a moderating factor, where delays in financial reporting suggest potential earnings manipulation aimed at presenting a favourable image to stakeholders. Such delays may reduce the informative value of disclosures. The findings highlight the need for stronger corporate governance and the adoption of real-time financial reporting systems to minimise information asymmetry. This study enhances tax accounting literature by showing that IIQ impacts operational decisions and influences the reliability of financial disclosures.
The Effect of Practical Learning and Field Work Practical Experience on the Work Readiness of Vocational School Students in The Expertise of Building Design, Modeling and Information Brayen Juang Mulya Putra; Muhammad Aris Ichwanto; Eko Suwarno; Imam Alfianto; Tee Tze Kiong
LITERACY : International Scientific Journals of Social, Education, Humanities Vol. 4 No. 3 (2025): December : International Scientific Journals of Social, Education, Humanities
Publisher : Badan Penerbit STIEPARI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/literacy.v4i3.3194

Abstract

Vocational High Schools (SMKs) are educational institutions that emphasize equipping students with specific skills that can be directly applied in the workforce, aiming to reduce unemployment rates. However, unemployment in Indonesia remains significantly high among SMK graduates, which is largely attributed to the low work readiness of students. This study aims to examine the influence of practical learning and field work practical experience (PKL) on the work readiness of class XII students in the Building Design, Modeling, and Information Expertise Program (DPIB) at SMK Negeri 6 Malang, both partially and simultaneously. The research employed a quantitative approach using a saturated sampling technique, with all 89 students of class XII DPIB participating as respondents. Data collection was conducted through structured questionnaires and observations. The data were analyzed using descriptive statistics, prerequisite tests, multiple regression analysis, multiple correlation analysis, and calculations of relative and effective contributions, assisted by IBM SPSS Statistics software. The results indicate that both practical learning and field work experience have a significant and positive effect on students’ work readiness. When analyzed partially, each variable contributes differently: practical learning accounts for an effective contribution of 15.9% while field work experience contributes 48.2%. In terms of relative contribution, practical learning accounts for 24.8% and field work experience 75.2%. Collectively, these findings demonstrate that practical learning and field work experience significantly enhance the readiness of students to enter the workforce. This highlights the importance of integrating hands-on learning experiences and real-world field work into vocational education to better prepare students for professional environments and improve their employability. The study recommends that SMKs continue to strengthen practical learning curricula and provide ample field work opportunities to ensure graduates possess both the technical skills and work readiness necessary for successful employment.
The Impact of Websites on Information Literacy and Digital Skills of Rural Communities in Sinjai Regency Miftahul Janna Awaliyah; Dyah Darma Andayani; Abdul Wahid
Information Technology Education Journal Vol. 4, No. 3, August (2025)
Publisher : Jurusan Teknik Informatika dan Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/intec.v4i3.9688

Abstract

This study aims to analyze the impact of village website utilization on information literacy and digital skills of rural communities in Sinjai Regency. The research was conducted in three villages Pasirmarannu, Panaikang, and Tongke-Tongke that already operate active village websites. Using a quantitative approach and the Technology Acceptance Model (TAM) as the theoretical framework, data were collected through digital questionnaires administered to 100 respondents selected using purposive sampling. The findings reveal that the village websites have a significant positive effect on improving both information literacy and digital skills. Multiple linear regression analysis shows that the website impact variable has a significant relationship with information literacy (Y1) and digital skills (Y2), with coefficients of 0.172 and 0.189, respectively. Furthermore, the descriptive analysis indicates that rural communities benefit from easier access to information, better understanding of technology, and increased administrative efficiency through the use of village websites. The study concludes that the websites serve as an effective tool to support digital transformation in rural areas, particularly in enhancing information literacy and digital skills. It recommends strengthening digital infrastructure, providing community training, and optimizing website management to ensure that the benefits are maximized and accessible to all members of society.
Changes in the Dynamics of Indonesian Tourists Regarding the Information Adoption Process in the Digital Era Aqlia Pratiwi; Bambang Dwi Prasetyo; Ananda Sabil Hussein
JAMBURA GEO EDUCATION JOURNAL Volume 6, Issue 2 (2025): Jambura Geo Education Journal (JGEJ)
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jgej.v6i2.31271

Abstract

In the age of abundant information, tourists increasingly turn to digital reviews to make quick informed decisions about destinations, but how these reviews shape their choices remains an important but underexplored topic. This study investigates the influence of the peripheral route from the Elaboration Likelihood Model (ELM), focusing on the dimensions of Information Quantity and Product Ranking, on information adoption by tourists for the Milenial Glow Garden. The findings demonstrate that a high volume of reviews and favorable product ratings act as significant peripheral cues, guiding tourists' decision-making processes, particularly when they lack the motivation or ability to engage in deep cognitive processing. Aligning with ELM, it is evident that in the digital realm, tourists often rely on social proof—specifically review quantity and ratings—as a faster, more convenient means of decision-making. The study further reveals that younger tourists (aged 18 to 35) are especially influenced by review quantity and ratings, opting for decisions based on aggregated information. These cues enhance tourists’ perceptions of a destination’s credibility and appeal, especially for those motivated by FOMO (Fear of Missing Out) and seeking modern, high-tech experiences. The results underline the growing reliance on digital information in the decision-making process, with review volume and star ratings significantly shaping urban tourists' perceptions and choices. This research provides valuable insights for digital tourism marketing, offering strategies for destination managers like Milenial Glow Garden to attract tourists who rely on heuristics, creating tech-driven and engaging tourism experiences.

Page 1903 of 2616 | Total Record : 26159

 1901   1902   1903   1904   1905