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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.
The Effectiveness of Android-Based Simantb (TB Monitoring Information System) on Medication Compliance of Pulmonary TB Patients in Ende Regency, East Nusa Tenggara Susanti, Maria; Arwani, Arwani; Widiyanto, Budi
Jurnal Health Sains Vol. 6 No. 9 (2025): Journal Health Sains
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jhs.v6i9.2696

Abstract

Tuberculosis (TB) is an infectious disease and one of the leading causes of death worldwide. One indicator of the TB control program's success is the treatment success rate. Various factors are believed to hinder the success of TB treatment, including therapy failure due to non-adherence, which is one of the main factors. Therefore, appropriate interventions are needed to monitor and evaluate TB patient medication adherence using suitable media that are easy to use and accessible anytime and anywhere through mobile health technology. This study aimed to analyze the effectiveness of the Android-based SIMANTB application on medication adherence in pulmonary TB patients. The research employed a Research and Development (R&D) design with a pre-experimental approach using a static group comparison, conducted over 28 days (1 month). The sampling technique used was simple random sampling, consisting of 30 respondents divided into intervention and control groups. Research data were analyzed using the Shapiro-Wilk and Mann-Whitney tests. The SIMANTB application was found to be highly suitable for tuberculosis patients, with material feasibility percentages of 93.06% and 93.75%. The use of the Android-based SIMANTB application significantly increased medication adherence in TB patients (p = 0.004). The development of the Android-based SIMANTB application is expected to provide a solution for health workers (doctors, nurses, TB officers) to support TB patients in monitoring and motivating their treatment, thereby increasing the success rate of treatment.
Implementasi dan Analisis Penggunaan Data Teks dan Visual pada Web Tourism Information Center Harisna, Muhammad Musyaffakul
eProceedings of Engineering Vol. 12 No. 4 (2025): Agustus 2025
Publisher : eProceedings of Engineering

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Abstract

Penampilan dan penyajian data dalam website berperan penting dalam menunjang pemahaman pengguna, baik dari sisi pengunjung maupun pengelola sistem. Dalam tulisan ini, penulis membandingkan dua pendekatan umum yang digunakan, yaitu penyajian data dalam bentuk teks dan visual. Pengamatan dilakukan dengan mengacu pada penggunaan data real-time seperti kondisi cuaca, yang kerap diakses oleh pengguna secara langsung. Hasil pengamatan menunjukkan bahwa data teks lebih unggul dalam hal efisiensi pencatatan dan analisis jangka panjang, karena sifatnya yang terstruktur dan mudah diolah. Sebaliknya, data visual memiliki kelebihan dalam hal penyajian yang menarik dan intuitif, terutama ketika ditujukan untuk kebutuhan pemantauan cepat atau user experience. Dari sisi pengelola, data teks lebih memudahkan dalam proses pelaporan dan rekapitulasi, sedangkan dari sisi pengguna, tampilan visual lebih mudah dipahami dalam waktu singkat. Studi ini menyoroti pentingnya pemilihan format data yang tepat berdasarkan konteks penggunaannya, serta menekankan bahwa integrasi keduanya dapat menjadi pendekatan yang ideal dalam pengembangan antarmuka web.Kata kunci— data teks, data visual, web, analisis data, antarmuka pengguna
Analisis Faktor Kepuasan Pengguna Aplikasi Cazh Pos Menggunakan Metode Performance, Information, Economicc, Control, Efficiency, And Service (PIECES) Dan End User Computing Satisfaction (EUCS) Qothrunnada Maryana Septeardi, Nailah; Setyadi, Resad
eProceedings of Engineering Vol. 12 No. 4 (2025): Agustus 2025
Publisher : eProceedings of Engineering

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Abstract

Penelitian ini bertujuan untuk mengevaluasitingkat kepuasan pengguna terhadap aplikasi kasir online CazhPos (Point of Sale) dengan menerapkan dua pendekatananalisis, yaitu metode PIECES (Performance, Information,Economic, Control, Efficiency, dan Service) serta EUCS (EndUser Computing Satisfaction). Cazh Pos merupakan aplikasiberbasis Android yang dirancang untuk membantu pelakuUsaha Mikro, Kecil, dan Menengah (UMKM) dalam mencatatdan memproses transaksi keuangan secara digital. Namun,dalam praktik penggunaannya masih terdapat beberapapermasalahan, seperti terbatasnya fitur saat aplikasi digunakansecara offline, adanya bug yang mengganggu jalannyatransaksi, serta sistem pembayaran melalui QRIS (QuickResponse Code Indonesian) yang belum berjalan secaraoptimal. Penelitian ini menerapkan pendekatan kuantitatifdengan mengumpulkan data melalui penyebaran kuesioner danpelaksanaan wawancara terhadap 330 responden gunamengukur tingkat kepuasan pengguna. Hasil analisismenunjukkan bahwa variabel kinerja, efisiensi, kemudahanpenggunaan, dan layanan sangat memengaruhi tingkatkepuasan pengguna. Nilai tertinggi dalam metode PIECESdiperoleh oleh variabel service sebesar 3,99, sedangkan nilaiterendah oleh variabel economic sebesar 3,22. Dalam metodeEUCS, variabel accuracy mencatatkan nilai tertinggi sebesar72,96%, sedangkan timeliness memperoleh nilai terendah yaitu27,57%. Hasil temuan ini menunjukkan bahwa peningkatanpada aspek desain tampilan dan ketepatan waktu sangatdiperlukan untuk mengoptimalkan kinerja aplikasi.Rekomendasi dari penelitian ini diharapkan mendukungpengembangan aplikasi yang lebih andal dan sesuai kebutuhanUMKM.Kata kunci— Aplikasi Kasir, Cazh Pos, EUCS, KepuasanPengguna, PIECES, UMKM
Perancangan Sistem Pengambilan Keputusan Dengan Metode Profile Matching dan Real-Time Collaborative Geographic Information System (RCGIS) di PT XYZ Firlianda, Gisella; Soesanto, Rayinda Pramuditya; Andrawina, Luciana
eProceedings of Engineering Vol. 12 No. 4 (2025): Agustus 2025
Publisher : eProceedings of Engineering

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Abstract

Sistem CRM PT XYZ memiliki masalah signifikan yang merusak efisiensi operasional, penargetan pelanggan, dan pengambilan keputusan. Pelatihan yang buruk, pergantian personel yang tinggi, penanganan pelanggan yang tidak konsisten, data yang ketinggalan zaman, dan tidak adanya teknik entri yang seragam merupakan masalah utama. Ketidakefisienan dan peluang yang hilang berasal dari kurangnya platform terintegrasi untuk pemantauan dan interaksi data secara real-time. Sistem bantuan keputusan berbasis pencocokan profil diperkenalkan dalam penelitian ini. Pencocokan profil membantu melakukan segmentasi dan memprioritaskan klien dengan menghubungkan profil dengan kriteria. Dengan menggunakan peta untuk memvisualisasikan data, tim penjualan dapat memantau dan berkoordinasi dengan Kepala Kantor Regional secara real-time. "Telescope" memusatkan pengumpulan, penyimpanan, dan analisis data, meningkatkan akurasi, mengurangi redundansi, dan menyediakan data pengambilan keputusan yang andal. PT XYZ dapat meningkatkan keterlibatan intelijen kompetitif, penyebaran sumber daya, dan biaya operasi manual dengan pemrosesan real-time. "Telescope" meningkatkan efisiensi operasional, penargetan klien, dan strategi PT XYZ dengan meningkatkan fungsi CRM. Strategi ini membuat ekspansi perusahaan dan manajemen hubungan pelanggan lebih didorong oleh data, efisien, dan berkelanjutan.c Kata kunci— data waktu nyata, intelijen kompetitif, manajemen hubungan pelanggan, pencocokan profil, sistem pendukung keputusan
Learning Leadership in Building a Culture of Information Technology in Elementary Schools Sutapa, Mada; Syam, Aldo Redho; Arifin, Imron; Bafadal, Ibrahim; Burhanuddin
Al-Hayat: Journal of Islamic Education Vol. 9 No. 3 (2025): Al-Hayat: Journal of Islamic Education
Publisher : LETIGES

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35723/ajie.v9i3.35

Abstract

This paper aims to describe learning leadership in building a culture of information technology and utilizing it to improve the quality of elementary school organizations based on digital developments in Indonesia. This article uses a qualitative approach with a multi-case study method. Data were obtained from key informants, elementary school documents and books, as well as journals and articles that support the research on learning leadership in building a culture of information technology in the digital era. The findings show that principal’s leadership plays a central role, not only by issuing policies but also by modeling, guiding teachers, and fostering collaboration that integrates technology into daily learning practices. This leadership focus transforms technology use into a sustainable school culture rather than a temporary response to the pandemic. The use of information technology is not only carried out in learning, but academic activities and school management have also begun to incorporate digital-based information technology. The learning leadership of school principals can be seen in their role in organizing the acculturation of information technology utilization through school policies and activity programs, especially in developing learning activities. Limitations include the fact that learning in the classroom is not fully digital-based, as elementary school learning still prioritizes face-to-face interactions between teachers and students. This study develops its setting and orientation by emphasizing leadership values in educational management. The study highlights the importance of the learning leadership of school principals in developing learning innovations at their schools, especially in the development of a digital-based information technology culture.
Principle Of Information Transparency; Comparative Analysis Of Consumer Protection Laws And Qur'anic Ethics In Al-Baqarah Verse 42 Makfi, Miqdam; Muhammad, Hasman Zhafiri
Widya Pranata Hukum : Jurnal Kajian dan Penelitian Hukum Vol. 7 No. 1 (2025)
Publisher : Fakultas Hukum Universitas Widya Mataram

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Abstract

This study aims to analyze the principle of product information transparency under Law Number 8 of 1999 concerning Consumer Protection (UUPK) and to examine the ethical values of the Qur’an based on the exegesis of QS Al-Baqarah: 42, which contains the prohibitions of taktumūl al-ḥaqq (concealing the truth) and talbīs al-ḥaqq (mixing truth with falsehood). The research employs a normative juridical method using statutory, conceptual, and thematic tafsir approaches. Data sources consist of primary legal materials, including the UUPK, implementing regulations, and Qur’anic exegesis texts; secondary legal materials, such as legal literature, journal articles, and relevant research findings; and tertiary legal materials, including legal dictionaries and encyclopedias. The data were analyzed qualitatively through deductive reasoning. The results reveal that the UUPK normatively affirms the consumer’s right to receive accurate, clear, and truthful information (Article 4 letter c) and the obligation of business actors to provide such information (Article 7 letter b), reinforced by the prohibition of misleading acts in Articles 8–10. From the perspective of Qur’anic ethics, QS Al-Baqarah: 42 advocates honesty, openness, and the avoidance of information distortion, which are highly relevant to consumer protection. The normative integration of positive legal provisions and Qur’anic ethical principles produces a conceptual model of consumer protection based on moral-spiritual values, thereby strengthening the effectiveness of regulations in preventing misleading marketing practices. These findings enrich the study of modern economic law through the synthesis of positive law norms and Qur’anic values in establishing a fair consumer protection regime.  Keywords: Information Transparency; Consumer Protection; UUPK; Qur’anic Ethics; QS Al-Baqarah: 42
Development of a School Management Information System with Linktree and Google Workspace Integration Nikmah, Siti Wasiatun; Rasiman, Rasiman; Violinda, Qristin
Journal of Educational Sciences Vol. 9 No. 5 (2025): Journal of Educational Sciences
Publisher : FKIP - Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jes.9.5.p.3910-3921

Abstract

This study aims to determine the development of a school management information system with the integration of Linktree and Google Workspace. The method used is Research and Development (R&D) with a Mixed Methods approach, combining quantitative and qualitative analysis. The development follows the ADDIE model through five stages: (1) analysis of potential and issues, (2) system design, (3) development, (4) testing, and (5) evaluation. Data was collected through observation, interviews, expert validation questionnaires (content, media, and design), as well as limited testing and field testing at experimental and control schools. The research findings indicate that this system is highly feasible, practical, and effective in supporting school administration, supervision, and communication for school principals, and has the potential to be replicated in other elementary schools.
The Role of Geographic Information Systems in Marketing Strategy: Improving the Efficiency of Store Locations and Consumer Targeting Based on Alfamart Locations in Bandung City Syaifuddin Syaifuddin; Noor Aimi Mohamad Puad; Suca Rusdian
Applied Information System and Management (AISM) Vol. 8 No. 2 (2025): Applied Information System and Management (AISM)
Publisher : Depart. of Information Systems, FST, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aism.v8i2.45522

Abstract

This research explores the application of Geographic Information Systems (GIS) to optimize location selection and consumer targeting strategies for Alfamart mini markets in Bandung City. The purpose of this study is to assess how GIS can improve the decision-making process in determining the location of new outlets by integrating spatial data with multi-criteria decision analysis methods. This research uses Analytical Hierarchy Process (AHP) to evaluate the best location based on factors such as population density, accessibility, and the presence of competitors. Additionally, authors conducted consumer segmentation using the K-means clustering technique to understand consumer behavior based on shopping patterns and geographical distribution. Key findings showed that the Dago area in Bandung was the optimal location for the new store, with a 25% increase in foot traffic and a 30% increase in sales during the first three months of operation. This research emphasizes the importance of using GIS not only for spatial analysis but also for more targeted marketing, improved operational efficiency, and customer satisfaction. However, there are limitations in terms of dependence on data quality and the dynamics of consumer preferences. Future research could expand the coverage area and integrate additional variables to refine the application of GIS in retail location planning.

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