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The Strategic Role of Accounting Information Systems in Financial and Non-Financial Performance Harahap, Eliya Fatma
Summa : Journal of Accounting and Tax Vol. 3 No. 3 (2025): July 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i3.971

Abstract

This study provides a narrative review, highlighting its contribution to profitability, cost efficiency, sustainability, customer satisfaction, and innovation. The summary has been simplified to ensure readability and reduce technical density. Comparisons between developed and developing countries indicate varying magnitudes of impact, with transformative potential more evident in resource-constrained economies. The discussion further identifies systemic factors—including regulation, organizational culture, and digital infrastructure—as critical determinants of AIS effectiveness, while integration with enterprise resource planning, blockchain, and business intelligence technologies strengthens competitiveness. Despite these advances, limitations remain, particularly the underrepresentation of small and medium-sized enterprises in developing regions and the reliance on cross-sectional methodologies. Future research is recommended to explore longitudinal and context-sensitive analyses that incorporate human and behavioral dimensions. Overall, the findings emphasize that enhancing AIS quality and aligning adoption with digital transformation are essential strategies for sustaining organizational performance and competitiveness.
Nigeria’s Freedom of Information Act 2011, its Usage among Journalists in Katsina State Ibrahim Abdulkadir
Konfrontasi: Jurnal Kultural, Ekonomi dan Perubahan Sosial Vol 12 No 3 (2025): Konfrontasi, September
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/konfrontasi2.v12i3.343

Abstract

The aim of this study is to review the provisions of the freedom of information Act 2011, and investigate its usage among journalists in Katsina state. The study strives to find out whether journalists in Katsina state are aware of the Act, to assess provisions of the Act that give access to public information and find out whether journalists in Katsina state use the Act. In order to achieve these, the study used quantitative method whereby a survey was carried out using questionnaire as its tool of data gathering. The study was guided by the Social Responsibility theory as its theoretical framework. Findings indicate that the freedom of information Act contains more sections which deny access to public information than those that give access, and that journalists in Katsina State are aware of the Act. The study argues that ignorance on the part of some journalists and bureaucracy on the part of managers of public information are factors affecting the workability of the Act in Katsina State. The study recommends that all sections of the Act which deny access to information should be amended, stakeholders, governments at all levels, media owners and managers should organise workshops and seminars for journalists and the general public to enlighten them on the provisions of the Act and on how to use the Act. The media at all times should be allowed to publish or broadcast what it professionally deems fit for public consumption, without prior censorship. The Nigeria union of journalists and other media unions should make it mandatory that all registered journalists must buy a copy of the freedom of information Act. The study hopes to serve as a reference to all journalists in Katsina State in offering useful tips on the provisions and effective usage of the Act, and thus make little contribution to improving the practice of investigative journalism in Katsina State.
Use of Social Media by the Communication, Informatics, Statistics and Cryptography Service in Disseminating Information to the Community of East Luwu Regency Fety Dwi Angreny; Syukri Syukri; Nur Wahid
Jurnal Komunikasi dan Organisasi (J-KO) Vol. 7 No. 2 (2025): AGUSTUS
Publisher : Program Studi Ilmu Komunikasi, FISIP Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/ptfxf836

Abstract

This study aims to determine the effectiveness of using social media in disseminating information and to identify the supporting and inhibiting factors for its success. This research uses qualitative methods with data collection techniques through observation, interviews, and documentation. The results showed that the use of social media by the Communication, Informatics, Statistics and Signals Office of East Luwu Regency had a significant success rate. Social media facilitates the delivery of information without having to go directly to the field, allows rapid and wide distribution of information, and increases satisfaction both internally (Diskominfo staff) and externally (the community). Active users show interest in and comfort with Diskominfo's official accounts, as evidenced by various forms of interaction such as likes, comments and resharing. Supporting factors for success include information disclosure and regulations that support transparency and accountability. Meanwhile, inhibiting factors include limited internal human resources and low public digital literacy, which hinder the optimization of information dissemination evenly.
Research Trends in Cyber-Physical Systems within Information Systems: A Bibliometric Approach Judijanto, Loso; Baharuddin, Baharuddin
The Eastasouth Journal of Information System and Computer Science Vol. 3 No. 01 (2025): The Eastasouth Journal of Information System and Computer Science (ESISCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esiscs.v3i01.716

Abstract

This study presents a comprehensive bibliometric analysis of research trends in Cyber-Physical Systems (CPS) within the Information Systems (IS) domain, utilizing data from the Scopus database (2010–2025) and analyzed using VOSviewer. By examining keyword co-occurrence, overlay mapping, density visualization, and collaboration networks, the study identifies the thematic structure, intellectual linkages, and global research collaborations shaping the CPS–IS landscape. Results reveal that CPS research is highly interdisciplinary, with central themes including internet of things, network security, machine learning, and information management, while emerging areas such as digital twin, intrusion detection, and false data injection attacks are gaining momentum. The overlay visualization indicates a recent shift toward AI-driven security and optimization in CPS applications. Authorship and country collaboration analyses highlight China, the United States, Germany, and India as leading contributors with extensive international linkages. This study contributes to the theoretical understanding of CPS as an integrated socio-technical construct in IS and provides practical insights for aligning research, policy, and industrial strategies with evolving technological priorities in the era of Industry 4.0.
The News Value Information Management Training for Local Government Officials of Pangandaran District in 2016 Nugraha, Aat Ruchiat; Rahmat, Agus; Damayanti, Trie; Sani, Anwar
MITRA: Jurnal Pemberdayaan Masyarakat Vol. 2 No. 1 (2018): MITRA: Jurnal Pemberdayaan Masyarakat
Publisher : Institute for Research and Community Services

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/mitra.v2i1.27

Abstract

The natural resources potential at Pangandaran has become strategic since its status as a district is definitive. Being a new district, Pangandaran has a number of challenges that must be faced in the era of free trade that is getting closer. That is, it requires qualified skills from the government officials. One of these skills is related to information management for the public. The purpose of this community service is to describe and explain how to improve the knowledge and skills of civil servants engaged in the field of information services in Pangandaran district, especially those related to information management techniques that have news value. The implementation of community service was conducted by lecture, question and answer, and simulation. The results of the activities show that state civil servants engaged in information services for the community in Pangandaran district did not appear to have sufficient knowledge and skills in terms of information management needed by the community. This is evident from the lack of information on the website in government agencies regarding the updating of activities in the district of Pangandaran. Based on our community service activities, we conclude that there has been an increase in knowledge and skills shown by the many questions and discussions of participants on how to find, manage and pack information into valuable news needed by the community. It is suggested that the implementation of community service activities should be in the form of assistance so that speakers would be able to inculcate the values of professionalism in the management of information that is important for the community in Pangandaran district through continuous capacity building and empowerment of professional civil servants in the field of communication.
Reviewing the implementation of the accounting information system (SIA) for Bank Indonesia Services to optimize MSME digitalization program in Tolitoli Regency as an Affirmation Area Syahputra, Rendy Aziz; Sujai, Muhammad; Aqfir, Aqfir
International Journal of Applied Finance and Business Studies Vol. 13 No. 2 (2025): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i2.395

Abstract

This study analyzes the effectiveness of the Financial Information Recording Application Information System (SIAPIK) in supporting environmentally friendly Micro, Small, and Medium Enterprises (MSMEs) in Tolitoli Regency, Central Sulawesi. The objective is to evaluate SIAPIK’s role in improving financial records, operational efficiency, and business decision-making, as well as its impact on marketing, access to capital, and business growth. The research employed a mixed-method approach, combining quantitative surveys and qualitative in-depth interviews with 24 MSMEs actively using SIAPIK (out of 106 surveyed). The results indicate that 83% of respondents reported improved recording efficiency, 79% found financial statements easier to understand, 71% experienced sales growth of up to 15%, and 67% successfully accessed cooperative or banking financing using SIAPIK reports. Nevertheless, 58% still faced challenges such as limited internet access and low digital literacy. Overall, SIAPIK has made a positive contribution to the digital transformation of MSMEs in affirmation areas, particularly in the culinary sector, while emphasizing the need for infrastructure development, continuous training, and cross-sector collaboration. The novelty of this research lies in its focus on environmentally friendly MSMEs in rural 3T regions, which are still underrepresented in the literature on MSME digitization in Indonesia.
Integration of Information and Communication Technology in the Primary School Curriculum of Timor-Leste: A Systematic Review Salvador Magno Ximenes
International Journal of Multidisciplinary Approach Research and Science Том 3 № 03 (2025): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v3i03.1809

Abstract

The implementation of Information and Communication Technology (ICT) at every level in the 2014 Primary School Curriculum of Timor-Leste functions as the key driver for improving teaching quality while extending classroom reach. A comprehensive evaluation examines essential details, including benefits and limitations, that are developed as a result of the primary education implementing ICT. Research shows that information and communication technology lead to better engagement in learning, result in higher academic performance, and help fill educational gaps that affect distant and underprivileged areas. Digital tools help students discover engaging teaching strategies that strengthen their capacity for critical thinking and problem-solving. The implementation faces multiple barriers because of inadequate school facilities, and lack of teaching staff qualifications, and continuing digital divide challenges. Multiple issues affect rural education settings because many schools do not have internet access and appropriate technology equipment, and teachers are limited in their ability to use ICT effectively. The educational system in Timor-Leste needs to address major weaknesses before it can maximize the potential benefits from the implementation of ICT. The results support the need to create policies that promote inclusive and sustainable digital learning because students should have equal access to ICT.
Application of Information Technology in Administrative Services at the Population and Civil Registration Office of Badung Regency Pramesti, Ni Putu Dinda Puspa; Wirantari, I Dewa Ayu Putri
West Science Business and Management Vol. 3 No. 03 (2025): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v3i03.2081

Abstract

The application of information technology in population administration services is one of the strategic efforts to improve the quality, efficiency, and effectiveness of public services. This study aims to examine the implementation of information technology at the Population and Civil Registration Office of Badung Regency, especially in the use of the online application "Aku Dicari" and other digital systems that support the acceleration of the processing of population documents such as electronic ID cards, family cards, and civil registration certificates. The research method used is a descriptive study with a qualitative approach, including interviews, observations, and document analysis. The results of the study show that the application of information technology has had a positive impact in the form of accelerating administrative processes, increasing service accessibility, and increasing public satisfaction, especially during the Covid-19 pandemic. However, challenges such as the limitations of technology infrastructure and people's digital literacy still need attention. This study recommends strengthening human resources and intensive socialization so that information technology innovations in population administration can run optimally. Thus, the application of information technology in the Badung Regency Disdukcapil can become a modern, responsive, and community-oriented public service model.
The Effect of Accounting Competencies, Information Systems, and Compliance on the Quality of MSME Financial Reporting through Accountability Antoni, Antoni
West Science Business and Management Vol. 3 No. 03 (2025): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v3i03.2241

Abstract

This study examines the influence of accounting competencies, information systems, and compliance on the quality of financial reporting in Micro, Small, and Medium Enterprises (MSMEs) with accountability as a mediating factor. Employing a quantitative approach, data were collected from 130 MSME respondents using a Likert-scale questionnaire (1–5). The analysis utilized Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results reveal that accounting competencies, compliance, and information systems each have a significant positive effect on financial reporting quality. Compliance emerged as the strongest predictor, emphasizing the importance of adhering to regulations and standards in enhancing reporting credibility. Furthermore, the combined effect of these factors explained 71.8% of the variance in financial reporting quality, underscoring the integrated role of human resources, institutional legitimacy, and technological adoption. This study contributes both theoretically and practically by providing insights into strengthening MSME financial governance through improved competencies, compliance culture, and digital system utilization.
Development of an Android and Cloud-Based Human Resource Information System: A Case Study at PT Sari Ater Pasha, Mochammad Samy; Aspiranti, Tasya; Nurdin, Nurdin
Journal of Information System, Technology and Engineering Vol. 3 No. 3 (2025): JISTE
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jiste.v3i3.169

Abstract

Human resource operations in many Indonesian companies still rely heavily on manual systems, leading to inefficiencies, data inaccuracies, and delays. This study examines the development and implementation of an Android and cloud-based Human Resource Information System (HRIS) at PT Sari Ater, a hospitality company facing such operational challenges. The objective is to reduce processing time, improve data accuracy, and enhance employee satisfaction by digitizing core HR functions such as leave requests, reimbursement claims, attendance tracking, and training records. The study adopts a qualitative descriptive method, including interviews, observations, and document analysis, and applies the Trees Rapid Track Cloud Implementation Methodology. A four-week pilot involving 35 employees showed significant improvements: leave approval times dropped from over 4 days to under 1 day, reimbursement processing was reduced by 65%, and form entry errors declined by over 80%. Employee satisfaction with HR services also increased substantially. These findings demonstrate that integrating mobile and cloud technologies can transform HR operations in SMEs, increase transparency, and support digital transformation. The system offers a scalable model for similar organizations seeking to modernize their HR management and foster a culture of accountability and efficiency.

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