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 1905   1906   1907   1908   1909 
The Relationship Between Management Accounting Information and Managerial Decision Making in Small Companies in the New Medan Subdistrict Ginting, Berupilihen Br; Martin, Martin; Mahyudin, Mahyudin
Jurnal Akuntansi Hukum dan Edukasi Vol 2, No 1 (2025): Mei 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jahe.v2i1.6021

Abstract

This study aims to analyze the role of Management Accounting System (SAM) in supporting strategic decision making in Small and Medium Enterprises (SMEs) in Medan Baru District through a literature review approach. In facing increasingly complex business challenges, relevant and timely information is a key factor in decision making. SAM as part of an organization's internal information system has an important role in providing quantitative and qualitative data that supports managerial processes, including in formulating effective business strategies. This research uses a literature study method by reviewing relevant accredited national journals published in the last five years. The study results show that proper SAM implementation can improve operational efficiency, support budgeting, cost analysis, and comprehensive business performance evaluation. In addition, the integration of SAM with information technology, as well as the utilization of non-financial information such as customer satisfaction and productivity, also enrich the strategic decision-making process. However, the study also found several barriers to SAM implementation in the SME sector, such as low accounting literacy, limited resources, and lack of technology adoption. Therefore, continuous education and assistance are needed so that SMEs are able to utilize SAM to the fullest in improving competitiveness and business sustainability.
Analysis of Inpatient Registration Information System on The Timeliness of Inpatient Services at Hamba Regional Hospital 'Aini, Qurrota; Yunengsih, Yuyun; Pasaribu, Johni S.
Jurnal Sehat Indonesia (JUSINDO) Vol. 7 No. 1 (2025): Jurnal Sehat Indonesia (JUSINDO)
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jsi.v7i01.195

Abstract

This research aims to evaluate the inpatient registration information system at RSUD Haji Abdoel Madjid Batoe. This research is a descriptive qualitative research with the research respondents being inpatient registration admission officers at RSUD Haji Abdoel Madjid Batoe. This research is a qualitative research using the scrum method. Findings from interviews with admissions officers showed several factors affecting the timeliness of registration, including human resource shortages, delays in procurement of materials, suboptimal procedures, slow computer systems, and limited funding. The analysis resulted in recommendations for improvement, additional staff, improved technological equipment, material and fund management, and consistent implementation of SOPs. In addition, regular training and evaluation for staff is required to ensure that procedures are followed correctly and efficiently.
Analysis of Accounting Knowledge, Perception, and Business Scale on the Use of Accounting Information Among MSMEs (UMKM) Actors in Cirebon City As'Ad, Akmal; Najmi, Muhamad; Saputra, Rizal; Mulyatno, Roni
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4907

Abstract

This study analyzes the effect of accounting knowledge, perceptions, and business scale on the use of accounting information in MSMEs in Cirebon City. Using quantitative methods with multiple linear regression, data were collected from 97 MSME respondents with annual revenue of at least Rp 50 million. Data collection was conducted during February-March. The results showed that accounting knowledge has a significant effect on the use of accounting information, while perception and business scale do not have a significant effect individually. However, the overall model is valid, indicating that all variables collectively have an impact on the use of accounting data. The findings support the importance of improving accounting literacy among MSMEs to improve financial decision-making.
The Impact of Internal Control, Human Resource Competence, and Information System Implementation on Financial Management Effectiveness in Hospitals Kurniasih, Cucu; Rachmawati, Rima
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5082

Abstract

This study aims to analyze the influence of internal control systems, human resource competence, and information technology implementation on the effectiveness of financial management at Bandung District Public Hospitals (RSUD). A quantitative method was applied using a survey approach with questionnaires distributed to 64 respondents, including finance staff, data entry personnel, and system operators. Data processing using multiple linear regression method with the help of SPSS software. The results of the study indicate that the internal control system and HR competency have a significant positive impact on the effectiveness of financial management. In contrast, the implementation of information technology through the Hospital Management Information System (SIMRS) does not show a significant impact. These findings suggest that effective financial management is more strongly influenced by internal control quality and individual capability rather than by the mere presence of information systems. The adjusted R square value of 0.829 indicates that the three independent variables explain 82.9% of the variation in financial management effectiveness. This research highlights the importance of strengthening human resource competence and implementing effective internal control systems in hospital financial management. Furthermore, optimizing the use of information technology is necessary to enhance its contribution to financial performance.
Empowerment of Community-Based Information Technology In Irrigation Waste Management Systems For Institutional Strengthening And Promoting Local Circular Economy M. Yani Syafei; Siti Kurnia Rahayu; Masduki Masduki; Dony Susandi
International Journal Of Community Service Vol. 5 No. 3 (2025): August 2025 (Indonesia - Rusia - Malaysia)
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v5i3.884

Abstract

Waste problems in the irrigation channels of Bendung Rentang, Majalengka, have disrupted water distribution functions, polluted the environment, and increased public health risks. This community service program aims to empower the local community by strengthening technical capacity, institutional development, and downstreaming of waste processing products based on appropriate technology. A participatory approach was adopted involving 20 members of Komunitas Hujan Keruh in training to operate the Waste Processing System (WPS), establishing a formal waste management group, and providing assistance in marketing products such as Refuse Derived Fuel (RDF), liquid fertilizer, and maggot feed. The results showed a significant increase in participants’ technical knowledge by up to 50%, the formation of a management group with clear standard operating procedures (SOP), and initial trials of product downstreaming to local markets. In conclusion, this program effectively supports a circular economy and is feasible to be replicated in other regions facing similar waste management challenges.
Analisa Pencahayaan dan Penghawaan Alami Pada Tourist Information Center (TIC) dan Market Ekonomi Kreatif Wang Chen sin Dany Alfino; Jenny Febrina Andini
Jurnal Lingkungan Karya Arsitektur Vol. 3 No. 1 (2024): Architecture, Room, Structure, Material
Publisher : Darma Cendika Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/lkr.v3i1.547

Abstract

Pencahayaan dan penghawaan alami dipandang sebagai elemen kunci dalam mendukung keberlanjutan lingkungan serta meningkatkan kenyamanan fisik dan psikologis penghuni. Analisis melibatkan pengukuran intensitas cahaya, distribusi cahaya, dan strategi ventilasi alami untuk mencapai kondisi ruangan yang optimal. Penggunaan sumber energi alami seperti matahari dan udara luar mendukung prinsip keberlanjutan dalam desain bangunan. Jurnal ini meneliti pencahayaan dan penghawaan alami pada bangunan Tourist Information Center (TIC) dan Market Ekonomi Kreatif yang diharapkan dapat memberikan wawasan mendalam mengenai efektivitas sistem pencahayaan dan penghawaan alami. Rekomendasi perbaikan atau penyempurnaan desain disajikan untuk meningkatkan efisiensi energi, kualitas lingkungan, dan kenyamanan pengguna di lokasi tersebut.
Lessons from the social Dilemma: BSSN's social cybersecurity strategy addressing information disorders Prayoga Hutomo, Abid; Noevi Rahmanto, Andre; Sudarmo, Sudarmo
COMMICAST Vol. 6 No. 2 (2025): September
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/commicast.v6i2.13673

Abstract

The proliferation of misinformation, disinformation, and Malinformation on social media poses a serious threat to public trust and national security. Social media algorithms, as illustrated in The Social Dilemma, inadvertently amplify false and sensational content, fostering polarization and societal vulnerability. This study aims to analyze the strategy of Indonesia’s National Cyber and Crypto Agency (Badan Siber dan Sandi Negara/BSSN) in addressing information disorder through a participatory digital literacy approach. Its main contribution lies in providing both academic insights and policy recommendations for an ethical, adaptive, and evidence-based model of social cybersecurity governance. This research employed a descriptive qualitative method, combining documentary analysis of The Social Dilemma, a review of official BSSN documents, and an in-depth interview with a BSSN official. The data were processed using thematic coding and triangulated across multiple sources to ensure credibility and validity. The findings reveal that BSSN implements the EMILIE framework, Encouragement, Measurement, Involvement, Literacy, and Empowerment, which strengthens digital literacy, promotes stakeholder engagement, and develops ethical monitoring systems while safeguarding civil rights. This framework has proven effective in raising public awareness and resilience against disinformation, although challenges remain, such as the rapid spread of harmful content, reliance on platform cooperation, and limited institutional resources. In conclusion, participatory and literacy-based approaches to social cybersecurity are essential in countering digital information disorder. BSSN’s strategy demonstrates that fostering multi-stakeholder collaboration and community empowerment can mitigate cyber threats while ensuring ethical and legal protection of citizens.
Pengaruh E-Wom, Information Adoption, Brand Image Terhadap Purchase Intention Pada Produk Skincare Glad2glow Di Shopee Anisya Suwardi; Sapto Jumono
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3562

Abstract

Penelitian ini bertujuan untuk menganalisi pengaruh electronic word of mouth (e-wom), information adoption, dan brand image terhadap pengaruh purchase intention konsumen terhadap produk skincare Glad2Glow di platform Shopee. Latar belakang penelitian ini didasari oleh meningkatnya kesadaran konsumen terhadap perawatan kulit serta peran ulasan digital dalam pengambilan keputusan pembelian. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner online kepada 120 responden berusia 17-30 tahun yang berdomisili di Jakarta dan pernah melihat produk skincare Glad2Glow di Shopee. Analisis data menggunakan metode Structural Equation Modeling (SEM) dengan software SmartPLS. Hasil penelitian menunjukkan bahwa e- wom berpengaruh positif signifikan terhadap information adoption dan purchase intention, information adoption berpengaruh positif terhadap purchase intention, brand image juga berpengaruh positif terhadap pucrchase intention, serta information adoption memediasi hubungan antara e-wom dan purchase intention. Implikasi dari penelitian ini menunjukkan pentingnya strategi digital marketing yang berfokus pada kualitas e-wom, keakuratan informasi produk, serta penguatan brand image untuk meningkatkan minat beli konsumen.
Pengaruh Information Quality, Quantity, Credibility, Usefulness, Adoption, dan Brand Image terhadap Purchase Intention Kosmetik Lokal di Instagram Amanda Zahra; Rojuaniah Rojuaniah
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4117

Abstract

Pada era digital saat ini, industri kosmetik memiliki peningkatan yang cukup besar tentunya dengan adanya sosial media salah satunya Instagram yang memiliki pengaruh terhadap penyebaran informasi suatu produk kosmetik. Pada penelitian ini menggunakan teori Information Adoption Model (IAM) yang mencakup beberapa variabel diantaranya information quality, information quantity, information credibility, information usefulness, dan information adoption. Penelitian ini bertujuan untuk menganalisis pengaruh information quality, information quantity, information credibility, information usefulness, information adoption, brand image, dan purchase intention terhadap produk kosmetik lokal. Metode penelitian ini menggunakan pendekatan kuantitatif. Populasi penelitian ini adalah wanita yang berusia diatas 17 tahun berdomisili di Jakarta memiliki pengetahuan dan niat pembelian produk kosmetik lokal. Data yang dikumpulkan melalui survey online dengan menggunakan model persamaan struktural SEM Partial Least Square (PLS). Responden terdiri dari 170 orang wanita yang memiliki pengetahuan tentang produk kosmetik lokal. Hasil penelitian menunjukkan bahwa information quality dan information credibility berpengaruh positif terhadap information usefulness. Sedangkan, information quantity tidak berpengaruh terhadap information usefulness. Information usefulness berpengaruh positif terhadap information adoption. Information adoption dan brand image berpengaruh positif terhadap purchase intention. Penelitian ini memberikan implikasi praktis bagi perusahaan untuk selalu mempertahankan dan meningkatkan penyebaran informasi yang baik, relevan, positif dan bermanfaat bagi konsumen untuk meningkatkan purchase intention.
Pengaruh Information Quality, Credibility, Needs, Usefulness, dan Adoption terhadap Purchase Intention di Media Sosial Mengenai Luxury Brand Cosmetic Fachra Nur Fadilla; Tantri Yanuar Rahmat Syah
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4119

Abstract

Perkembangan internet telah memberikan pengaruh terhadap berbagai perusahaan, termasuk pada luxury brand cosmetic, terutama dalam mempengaruhi perilaku pencarian informasi di media sosial yang kemudian berdampak pada niat keputusan pembelian. Penelitian ini bertujuan untuk menganalisis pengaruh information quality, source credibility, needs of information, information usefulness, information adoption, dan purchase intention terhadap produk luxury brand cosmetic di media sosial. Penelitian ini menggunakan pendekatan kuantitatif dengan metode purposive sampling yang melibatkan 120 responden pengguna media sosial yang pernah melihat konten terkait produk luxury brand cosmetic di wilayah Jabodetabek. Instrumen penelitian disusun dalam bentuk kuesioner dengan skala likert 5 poin dan telah diuji validitas serta reliabilitasnya melalui factor analysis menggunakan SPSS. Pengujian hipotesis dilakukan dengan pendekatan Partial Least Squares-Structural Equation Modeling (PLS-SEM) menggunakan software SmartPLS 4. Hasil penelitian ini menunjukkan bahwa information quality berpengaruh positif terhadap information usefulness. Selain itu, source credibility berpengaruh positif pada information usefulness. Temuan lainnya menunjukkan bahwa needs of information juga berpengaruh positif pada information usefulness. Selanjutnya, information usefulness berpengaruh positif terhadap information adoption. Lebih lanjut, information adoption berpengaruh positif pada purchase intention. Penelitian ini memberikan implikasi praktis bagi perusahaan untuk meningkatkan efektivitas strategi pemasaran digital, serta memperhatikan kualitas informasi yang disampaikan melalui media sosial

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