Filter By Year

1945 2024


Found 26,141 documents
Search Information

The Impact of E-Commerce and Accounting Information Systems on Entrepreneurial Decision-Making in MSMEs: A Quantitative Study in the Digital Era Siswanto, Edy; Aqdam, Ahmad Ashifuddin
Journal of Management and Informatics Vol. 3 No. 1 (2024): April Season| JMI: Journal of Management and Informatics
Publisher : University of Science and Computer Technology

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jmi.v3i1.42

Abstract

This study investigates the influence of e-commerce and accounting information systems (AIS) on entrepreneurial decision-making among Micro, Small, and Medium Enterprises (MSMEs) in the digital era. Using a quantitative research approach, the study employs multiple linear regression analysis to examine the extent to which these technologies enhance data-driven decision-making. The findings reveal a significant positive relationship between e-commerce and AIS and the quality of decisions made by MSME operators. E-commerce provides real-time market insights, enabling faster responses to consumer trends, while AIS enhances financial accuracy and strategic planning by integrating financial data. Statistical analysis demonstrates that e-commerce and AIS collectively explain 66% of the variance in decision-making quality, with e-commerce contributing a regression coefficient of 0.45 and AIS at 0.55, both significant at p < 0.05. These technologies have enabled MSMEs to improve operational efficiency, respond promptly to market demands, and make more informed strategic decisions. However, barriers such as limited financial resources, technical expertise, and data security concerns pose challenges to broader adoption. The study emphasizes the necessity for government and institutional support in providing training and financial incentives to facilitate technology adoption among MSMEs. The findings contribute to the growing literature on digital transformation in business, highlighting the critical role of technology integration in enhancing decision-making processes in the MSME sector.
Improving Customer Service Through Front Office Information Systems Suci Nofita Sari; Jhon Veri
Jurnal Info Sains : Informatika dan Sains Vol. 15 No. 02 (2025): Info sains, Desember 2025
Publisher : SEAN Institute

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

Abstract

The research aims to overcome the problem of managing customer data, room data, and transaction data manually at Hotel Fergael. The management of customer data, room data and transaction data that are processed manually, is overcome by building a Front Office Information System for hotel room reservations at Hotel Fergael. The results of the Front Office Information System research for hotel room reservations at the Fergael Hotel can be done quickly, effectively and efficiently at the receptionist's work time, making reports can also assist managers in seeing reservations that have or have occurred at the Fergael Hotel. The system is designed in the form of Visual Basic and uses a MySQL database. With this research, the receptionist can expedite the activities that run at the Fergael Hotel, especially room input, customer input, and room reservations that occur at the Fergael Hotel Pematangsiantar.
RESPONSE ANALYSIS: SCIENTIFIC ARTICLE WRITING TRAINING BASED ON INFORMATION LITERACY FOR STUDENTS AT HIGHER EDUCATION INSTITUTIONS Alfianika, Ninit; Ridwan, Ridwan
RETORIKA: Jurnal Bahasa, Sastra, dan Pengajarannya Vol 18, No 2 (2025)
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/retorika.v18i2.76235

Abstract

The problem in this research is that students' skills in writing scientific articles are still weak. This research aims to analyze student responses by holding training in writing scientific articles based on information literacy. The type of research used is qualitative research using descriptive analysis methods. The instrument used in this research was an interview guide. The data sources in this research were 10 students of the Faculty of Tarbiyah and Teacher Training (FITK) of the Walisongo State Islamic University (UIN) Semarang. Data collection was carried out by conducting interviews with students regarding responses to information literacy-based scientific article writing training.  The research results showed that student responses were very positive when training in writing scientific articles based on information literacy was held. In general, students are interested, happy and willing to take part in information literacy-based scientific article writing training. The reason students take part in information literacy-based scientific article writing training is to increase their potential in writing articles; increasing information literacy through reading books and previous research journals; can produce your own work and share knowledge; improve and practice the ability to arrange words into sentences.
JAVANESE CULTURAL VALUES THE DESIGN AND IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS IN MSMEs Pinandita, Candra Pramula; Pratiwi, Berlina Yudha; Wijaya, Dwi Indriani Fidiastutik
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v6i1.11146

Abstract

The Javanese community, which is the majority in Kediri, has unique and profound cultural values that have shaped their way of life, social interactions, and even business practices for generations. Values such as cooperation, empathy, harmony, and deliberation often serve as the foundation for interaction and business management. Based on the explanation above, the urgent research gap is the lack of in-depth understanding of how Javanese cultural values can be specifically and explicitly harmonized in the design and implementation process of accounting information systems in SMEs. This research aims to deeply explore how Javanese cultural values, firmly held MSMEs “Sambal Pecel Bu Siti Kediri”, influence and can be harmonized in the design and implementation of AIS. Javanese cultural values are an important foundation in the life of Javanese society, shaping worldviews, ethics, and daily behavior. This research is a qualitative study based on the philosophy of post-positivism, used to examine objects in their natural conditions. shows that the design and implementation of the AIS in the MSMEs "Sambal Pecel Bu Siti" can be driven by two factors, namely Javanese cultural values and experience. The findings can be explained using the yccy theory, which states that each organization has different ways of operating. The majority of MSMEs actors understand and practice Javanese cultural values such as guyub (cooperation), nrima ing pandum (accepting with sincerity), tepa slira (empathy), and andap ashor (humility). Thus, integrating Javanese cultural values into the design and implementation of the AIS at MSMEs “Sambal Pecel Bu Siti” not only makes operations more efficient but also enhances a sense of ownership and business ethics based on culture. The system that has been built not only serves as a financial control tool but also to preserve noble values in the context of modern business.
The Influence of Public Information Disclosure and the Use of Social Media by the Probolinggo City Government on Public Trust in Probolinggo City Fitria, Nurul Jannah Lailatul; Aprilyandi, Ferdy
Journal Governance Society Vol. 2 No. 1 (2025): May, 2025
Publisher : CV. Austronesia Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69812/jgs.v2i1.158

Abstract

Good governance emphasizes transparency and accountability, which are increasingly facilitated through digital media, particularly social media platforms that provide rapid, interactive, and borderless communication. In Indonesia, Law Number 14 of 2008 on Public Information Disclosure mandates openness as a democratic right, yet challenges remain in ensuring accessibility, accuracy, and the prevention of misinformation. Against this background, this study aims to examine the influence of public information disclosure and the use of social media by the Probolinggo City Government on public trust. Using a descriptive quantitative approach, data were collected through questionnaires, observation, and documentation involving 100 respondents who actively follow and engage with the official Instagram account @probolinggoimpressive. Data analysis employed Partial Least Squares (PLS) to test convergent validity, discriminant validity, reliability, and structural model relationships. The findings indicate that both information transparency and social media utilization significantly influence public trust, with information transparency contributing 40.8% and social media utilization contributing 39.1% to variations in trust. Hypothesis testing confirmed that the effects of both independent variables on public trust are statistically significant (p < 0.05). The study concludes that consistent and transparent information delivery, coupled with active use of social media, strengthens government credibility and enhances public trust. These results provide practical implications for local governments to adopt more modern, flexible, and two-way communication strategies while addressing the risks of misinformation.
Boosting Students’ Speaking Skill Through Information Gap Activities (IGA) Mahmudah, Listiana Eka Dewi; Anggreni, Afrillia; Dewi, Anjar Kusuma; Marhum, Mochtar
Journal of English Language and Education Vol 10, No 5 (2025)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jele.v%vi%i.1427

Abstract

Speaking proficiency is essential for academic and social development of EFL students. However, numerous students often struggle with limited vocabulary, grammatical deficiencies, and a lack of confidence which contribute to their speaking performance. Therefore, this study exposes the effectiveness of Information Gap Activities (IGA) to elevate students’ speaking skills – specifically in fluency and comprehensibility – of eleventh-grade students at SMA Negeri 1 Sigi. A quasi-experimental design was employed, involving two groups: an experimental class received IGA treatment and a control class taught by using conventional methods, with a total of 60 student participants. Both groups were given pre-tests and post-tests to measure their speaking ability before and after the treatment. Pre-test and post-test data were analyzed using SPSS. The results revealed a statistically significant improvement in the experimental group, with the mean score increasing from 41.67 to 67.50, compared to the control group’s increase from 41.67 to 50.56. The Wilcoxon Signed-Rank Test (p = 0.000) and Mann-Whitney U Test (p = 0.000) confirmed this difference to be statistically significant. These findings suggest that Information Gap Activities can effectively enhance students’ speaking abilities, offering a communicative and interactive alternative to traditional instructional approaches.
The effect of compensation suitability, internal control, accounting information systems, and management morality on fraud prevention (study on Fox Hotel Pekanbaru City) Permata, Nella; Ramashar, Wira
JAAF (Journal of Applied Accounting and Finance) Vol 8, No 2 (2024): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v8i2.5466

Abstract

This research is a quantitative study with the research objective to examine the effect of internal control, accounting information systems, management morality and compensation conformity on fraud prevention. The population in this study were front office and back-office employees at Fox Hotel Pekanbaru City. This study uses primary data collected using a questionnaire. In this study the sample amounted to 30 respondents selected using purposive sampling. Data analysis in this study used multiple linear regression analysis. The results of this study indicate that internal control, accounting information systems, management morality and compensation conformity have a significant effect on fraud prevention.
TOWARD THE FUTURE OF ACCOUNTING INFORMATION SYSTEMS: A BIBLIOMETRIC EXPLORATION Carolina, Yenni; Rapina, Rapina; Kenisah, Melania Lintang
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.697

Abstract

Research on Accounting Information Systems (AIS) has expanded steadily since the 1970s. This study offers the most comprehensive and up-to-date mapping of the AIS knowledge base by analyzing 1,101 Scopus-indexed articles from 523 sources (1975–2023) using an integrated bibliometric approach with Biblioshiny (bibliometrix) and VOSviewer. Unlike prior reviews that relied on shorter time spans, single databases, or a single analytical tool, this study provides novel contributions by employing a longer historical window, triangulating multiple bibliometric software, and integrating intellectual, social, and conceptual structures within a unified framework. The analysis identifies prolific and influential authors, documents, and journals; maps collaboration patterns; and visualizes keyword co-occurrence, thematic evolution, and emerging research fronts. Publication output accelerated sharply after 2008 and peaked around 2020, while current work is increasingly shaped by technology-centric themes such as enterprise resource planning (ERP), big data, blockchain, artificial intelligence, and cloud computing. Indonesian scholars rank among the most productive contributors, yet cross-border collaboration remains concentrated in U.S.-anchored networks. For scholars, the periodized thematic maps and trending clusters (e.g., blockchain, AI, sustainable development) provide a reproducible roadmap for future inquiry, grant proposals, and curriculum development. For practitioners and policy makers, including accounting educators, professional bodies, and firms undergoing digital transformation, these findings highlight under-explored links between AIS design and organizational performance, guiding investment decisions and collaborative strategies. This study advances AIS research and strengthens its relevance for academic, professional, and regulatory communities confronting rapid technological and institutional change by consolidating historical milestones and surfacing forward-looking opportunities.
Big Data Analytics and Investment Decision-Making: The Mediating Effect of Quality Characteristics of Accounting Information - Insights from Accounting Professionals Krishnasamy Tharsika; Senthuran, Varanitha; Ganeshamoorthy, Thaneshan
Indonesian Management and Accounting Research Vol. 24 No. 2 (2025): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.22654

Abstract

This study investigates the mediating role of accounting information quality in the relationship between big data analytics and investment decision-making. Using data from 100 accounting professionals in Sri Lanka, the study employs PLS-SEM to analyze the influence of big data attributes—volume, variety, and velocity—on accounting information quality and investment decisions. The results reveal that big data analytics significantly improves accounting information quality, which in turn strongly influences investment decisions. However, there is no direct impact of big data on investment outcomes, confirming a full mediation effect. These findings underscore the importance of enhancing data quality alongside technological adoption to drive strategic financial decisions. Implications for theory and practice are discussed, with suggestions for future research in cross-national and contextual settings.
Design of Web-Based Information System for Teluk Sikumbang Village in Merangin Regency Lutpiah; Lutpiah, Lutpiah; Ali, Gunawan; Revita, Elinda
Jurnal Ilmiah Sistem Informasi Vol. 4 No. 3 (2025): November: Jurnal Ilmiah Sistem Informasi
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/szh7wx94

Abstract

Pelayanan informasi publik di Desa Teluk Sikumbang masih dilakukan secara manual dan terbatas, seperti melalui mading atau pengumuman lisan. Kurangnya pemanfaatan teknologi menyebabkan informasi yang disampaikan tidak tersebar secara efektif kepada masyarakat. Penelitian ini bertujuan untuk merancang sistem informasi desa berbasis web yang dapat meningkatkan efisiensi penyampaian informasi dan mempermudah masyarakat dalam mengakses informasi publik desa. Metode yang digunakan adalah metode waterfall, dan bahasa pemrograman PHP dan database Mysql dengan tahapan analisis kebutuhan, desain sistem, implementasi, hingga pengujian menggunakan black box testing. Hasil dari penelitian ini berupa sistem informasi berbasis web yang memuat modul beranda, profil desa, berita, pengumuman, galeri, pengaduan, dan kontak. Sistem ini diharapkan mampu menjadi solusi dalam pelayanan informasi.

Page 1922 of 2615 | Total Record : 26141