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The Influence of Board of Directors Busynesss on The Accounting Information Value of Consumer Goods Companies in Indonesia Gracia Suitella, Maria; Riadi, M Nala; Wijaya, Richy; Muchtar, Susy
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 2 (2025): Jurnal Manajemen, Akuntansi, Ekonomi (September)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i2.1625

Abstract

This study aims to analyze the influence of board of directors’ busyness on the value of accounting information in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange. In recent years, the complexity of corporate governance has raised concerns about the effectiveness of oversight, particularly when directors hold multiple directorships. Although many studies have examined the relationship between board busyness and firm performance, research on its impact on accounting information value in emerging markets remains limited. This study addresses that gap by using a sample of 29 consumer goods companies from 2020 to 2024, selected through purposive sampling. The analysis method applied is panel data regression with a fixed effect model. The value of accounting information is proxied by stock price as a market indicator. The results indicate that busy board members significantly and positively influence the value of accounting information, alongside firm size and return on assets (ROA). Meanwhile, leverage shows a significant negative effect. These findings provide empirical contributions to the literature on corporate governance in emerging markets and offer practical insights for managers and investors to strengthen oversight effectiveness and financial information quality.
A COMPREHENSIVE EVALUATION OF HOSPITAL INFORMATION SYSTEMS BASED ON THE HOT-FIT FRAMEWORK Erdianto Setya Wardhana; Poppy Yaniawati; Budi Santoso
Indonesian Journal of Dentistry Vol 5, No 2 (2025): August 2025
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/ijd.v5i2.18256

Abstract

Background: The advancement of information technology requires hospitals to manage information systems efficiently. However, RSIGM Sultan Agung Semarang still encounters difficulties in optimizing its Hospital Management Information System (HMIS) to support daily operations and strategic decisions. This study aims to examine the influence of human, organizational, and technological factors on the net benefits of HMIS, both individually and collectivelyMethod: A mixed-methods design with convergent triangulation was employed, integrating qualitative and quantitative data. Qualitative insights were obtained through in-depth interviews with key stakeholders, while quantitative data were gathered via a structured, validated questionnaire distributed using total and stratified random sampling.Result: The results showed that organizational and technological factors had a significant positive effect on the perceived net benefit of HMIS, with organizational support identified as the most influential. In contrast, the human factor demonstrated a significant negative impact, suggesting user-related barriers to system use. Collectively, the three factors explained a considerable portion of the variance in net benefit.Conclusion: The study concluded that strengthening organizational systems and advancing technological components were essential for enhancing HMIS performance. Addressing human factors through targeted training and simplifying system interfaces was also necessary to improve user experience and satisfaction
Analysis of Information Technology Services Using the ITIL V.3 Framework Mahardika, Wildan Kristian; Emanuel, Andi Wahju Rahardjo
Jurnal Sisfokom (Sistem Informasi dan Komputer) Vol. 12 No. 2 (2023): JULI
Publisher : ISB Atma Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32736/sisfokom.v12i2.1624

Abstract

Information technology services have been widely used in various agencies. This is done because information technology services help many business processes in an agency. Government agencies, companies, and education are examples of agencies that utilize information technology services to support their business processes. One educational institution that uses IT services to support its business processes is the UKDW library. The UKDW Library utilizes IT services for borrowing, returning, searching for books and journals, checking for plagiarism, and more. To further improve the quality of IT services, evaluating and developing them is necessary to better respond to business needs. In this study, researchers measured the maturity level of an IT service in the UKDW library. Researchers use the ITIL V3 framework in measuring maturity levels. This research focuses on the service operation domain and its five sub-domains (problem management, event management, incident management, access management, and request fulfillment). The final results of the study show that IT services in the UKDW library are at the managed level, which means that information technology services in the UKDW library have been planned and carried out routinely. There are standards for documentation, and process performance measurement has been implemented.
Double Exponential Smoothing Forecasting Food Crop Yields Using Geographic Information Systems Pirmanto, Dovel
Jurnal Sisfokom (Sistem Informasi dan Komputer) Vol. 13 No. 2 (2024): JULY
Publisher : ISB Atma Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32736/sisfokom.v13i2.2069

Abstract

Food is a source of basic needs for every living creature, so food security is an interesting issue for every country. This raises problems regarding food and land use, especially in Sungai Penuh City. Food problems arise due to a lack of information regarding appropriate land use and the productivity of the land itself. In the current industrial era 4.0, forecasting can be done using information technology tools that provide convenience and efficiency in forecasting times and can be integrated with geographic information systems. The forecasts made by the community are based on past experience without considering the factors that influence crop yields, so that they can cause losses both in terms of time and costs. Apart from that, less accurate predictions of food yields can lead to less than optimal development of food security which has an impact on meeting food needs. This research involved respondents from the Department of Agriculture and Food Security, namely agricultural and food experts. The method for collecting data in this research is observation and interviews. This research analyzes harvest data for the 2018-2023 period sourced from the Central Statistics Agency using the Double Exponential Smoothing method by considering error values with ? = 0.1 and 0.5 and ? = 0.1 and 0.5. The calculation of the smallest error value is: ME = 80.92, MAD = 5.58, MAPE = 11%, MSE = 52.69 by combining the value of ?= 0.1 and the value of ? = 0.1 to produce a prediction of the corn harvest in Kumun Debai District in 2024 of 45 tons and year 2025 as much as 40 tons.
Optimalisasi Peran Kader Posyandu dalam Deteksi Dini Kejadian Stunting melalui Aplikasi Gosting (Get Information of Imunization and Stunting) Gita, Anggi Putri Aria; Wardani, Dyah Ayu Kusuma; Rahardjoputro, Rolando; Candraningtyas, Nabila; Dzahwa, Zaafira; Putri, Antika
Jurnal Kreativitas Pengabdian Kepada Masyarakat (PKM) Vol 8, No 10 (2025): Volume 8 No 10 (2025)
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkpm.v8i10.22345

Abstract

ABSTRAK Kecamatan Gondangrejo menjadi prioritas utama dalam prioritas desa dengan Lokus penurunan stunting pada tahun 2021 dengan prevalensi 23,59 % atau 67 balita di desa Plesungan mengalami stunting. Penggunaan aplikasi terbukti efektif dalam meningkatkan pemahaman para kader mengenai stunting. Aplikasi 'Gosting' dirancang dengan tampilan yang sederhana, dengan menu utama yang menyediakan informasi tentang stunting serta fitur kalkulator status gizi. Tujuan dari kegiatan pengabdian masyarakat ini adalah mengoptimalkan kemampuan kader posyandu dalam melakukan deteksi dini stunting dengan menggunakan aplikasi Gosting, melalui peningkatan pengetahuan kader di Desa Plesungan, Kecamatan Gondangrejo, Kabupaten Karanganyar. Sasaran dari kegiatan pengabdian masyarakat ini adalah para kader kesehatan posyandu di Desa Plesungan. Pelatihan diberikan kepada 14 orang kader posyandu. Keberhasilan kegiatan dievaluasi melalui perbandingan hasil pretest dan posttest. Analisis perbedaan tingkat pengetahuan sebelum dan setelah penerapan aplikasi Gosting dilakukan dengan menggunakan uji paired t-test. Hasil analisis mengindikasikan peningkatan pengetahuan kader mengenai stunting yang signifikan secara statistik setelah penggunaan aplikasi Gosting, dengan nilai p < 0,001. Rata-rata tingkat pengetahuan yang diperoleh responden sebelum pelaksanaan intervensi (pre-test) sebesar 7,3 meningkat menjadi 9,3 pada post-test, dari total skor maksimum sebesar 10 poin. Implementasi aplikasi Gosting sebagai upaya mengoptimalkan peran kader posyandu dalam deteksi dini stunting memberikan kontribusi yang signifikan terhadap peningkatan tingkat pengetahuan kader di Desa Plesungan, Kecamatan Gondangrejo, Kabupaten Karanganyar. Kata Kunci: Peran Kader, Stunting, Aplikasi  ABSTRACT Gondangrejo District is a top priority village priority with a stunting reduction locus in 2021, with a prevalence of 23.59% or 67 toddlers in Plesungan Village experiencing stunting. The use of the application has proven effective in increasing the cadres' understanding of stunting. The 'Gosting' application is designed with a simple interface, with a main menu that provides information about stunting and a nutritional status calculator feature. The aim of this community service activity is to optimize the ability of Posyandu cadres in conducting early detection of stunting using the Gosting application, by increasing the knowledge of cadres in Plesungan Village, Gondangrejo District, Karanganyar Regency. The target of this community service activity is the integrated health post (posyandu) health cadres in Plesungan Village. Training was provided to 14 Posyandu cadres. The success of the activity was evaluated by comparing pre-test and post-test results Analysis of differences in knowledge levels before and after implementing the Gosting application was carried out using a paired t-test. The analysis showed a statistically significant increase in cadres' knowledge regarding stunting after using the Gosting application, with a p-value of <0.001. Average level of knowledge obtained by respondents before implementing the intervention (pre-test) of 7.3 increased to 9.3 in the post-test, out of a maximum total score of 10 points. The implementation of the Gosting application as an effort to optimize the role of Posyandu cadres in early detection of stunting has made a significant contribution to increasing the level of knowledge of cadres in Plesungan Village, Gondangrejo District, Karanganyar Regency. Keywords: Role of Cadres, Stunting, Application
PERAN STRATEGI PEMASARAN BERBASIS INFORMATION COMMUNICATION AND TECHNOLOGY (ICT) DALAM MENINGKATKAN PENJUALAN PRODUK UKM Haryadi, Wahyu; Nursadita, Fidya
Samalewa: Jurnal Riset & Kajian Manajemen Vol. 5 No. 1 (2025): Samalewa: Jurnal Riset & Kajian Manajemen
Publisher : Fakultas Ekonomi dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58406/samalewa.v5i1.2046

Abstract

This study aims to know the role of information communication and technology (ICT) based marketing strategy on increasing sales of SME products in Sumbawa District. The type of this study was associative study aimed to examine the effect of information communication and technology (ICT) based marketing strategy on increasing SME product sales in Sumbawa District. The type of data used in this study was quantitative obtained directly from primary sources using a research instrument in the form of a questionnaire. Respondents in this study were 85 MSME actors in Sumbawa District. Determination of respondents in this study using probability sampling techniques with the simple random sampling method. The data processing tool used the SPSS version 16.0 for Windows application to be analyzed using simple linear regression analysis techniques, partial hypothesis testing (t-test), and coefficient of determination testing (R2). The results of this study showed that ICT-based marketing strategies had a positive and significant effect on sales of SME products in Sumbawa District. The ability of the ICT-based marketing strategies to effect on sales of SME products in Sumbawa District was 73.6%, while the remaining of 26.4% was effected by other factors not examined in this study, such as price, promotion, product and service.
The impact of information exposure on husbands involvement in maternal emergency prevention Alamsyah Alamsyah; Ruqaiyah Ruqaiyah; Tut Handayani; Nur Hamdani Nur
AcTion: Aceh Nutrition Journal Vol 10, No 3 (2025): September
Publisher : Department of Nutrition at the Health Polytechnic of Aceh, Ministry of Health

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30867/action.v10i3.2717

Abstract

Maternal emergencies remain one of the leading causes of maternal morbidity and mortality; therefore, preventive efforts through adequate nutritional management during pregnancy are of paramount importance. The husband’s role in supporting pregnant women, particularly by understanding and ensuring adherence to proper dietary practices, is crucial in reducing the risk of complications. This study aimed to analyze the effect of information exposure on husbands’ knowledge regarding maternal emergency prevention through dietary pattern management. A cross-sectional design was employed in April 2025, involving 399 husbands residing in Makassar City and Gowa District, selected using accidental sampling. Data were collected online using a structured questionnaire that assessed sources of information, frequency of exposure, accessibility, and activeness in seeking information. The chi-square test was applied for statistical analysis. The results revealed that information exposure had a significant effect on husbands’ knowledge (p < 0,0001), including aspects of information sources, frequency of exposure, accessibility, and activeness in seeking information. In conclusion, improving the quality and accessibility of nutritional information for husbands plays an essential role in supporting maternal emergency prevention through the optimization of dietary patterns during pregnancy.
Information System for Financial Management Advancing Village Community Empowerment Across Bali Province Nugraha, Putu Gede Surya Cipta; Indrawan, I Putu Yoga; Desmayani, Ni Made Mila Rosa; Mahendra, Gede Surya; Yuliandari, Ni Kadek
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.3080

Abstract

Manual financial recording at the Community and Village Empowerment Service of Bali Province undermines traceability, delays reporting, and heightens the risk of data loss. This study designs and implements a web-based financial management information system that centralizes data capture, processing, storage, and reporting with role-based controls (treasurer, secretary, head of finance). Development followed the waterfall model—requirements definition; system and software design; implementation with unit testing; integration and system testing; and operation and maintenance—supported by clear specifications for security, reliability, and usability. The implemented system manages employee records, cash flows, changes in capital, balance sheets, and income statements, and generates printable managerial reports. Functional verification via black-box testing showed successful execution across all tested pages, indicating correctness of critical workflows (authentication, data entry, and reporting). A user acceptance test involving six finance staff yielded an average score of 81.04%, with the system aspect (appearance and operability) at 82.00%, the user aspect (comprehension and task support) at 77.78%, and the interaction aspect (accessibility and link/page reliability) at 83.33%. These quantitative results indicate that the application meets user needs and is suitable for operational deployment. Practically, adoption is expected to improve transparency, strengthen internal control, accelerate period closing, and reduce operational risk in public-sector finance. The structured lifecycle and role-aware design further provide a foundation for future enhancements, including broader usability evaluations, security hardening under higher loads, integration with e-government data sources, and mobile or offline modules to support bandwidth-constrained environments.
ANALISIS KUALITAS LAYANAN SIAKAD TERHADAP KEPUASAN PENGGUNA DENGAN MENGGUNAKAN PENDEKATAN ISO 9001 TAHUN 2015: STUDI KASUS PRODI TEKNOLOGI INFORMASI UNIVERSITAS BANGKA BELITUNG: ANALYSIS OF SIAKAD SERVICE QUALITY ON USER SATISFACTION USING THE ISO 9001:2015 APPROACH: A CASE STUDY OF THE INFORMATION TECHNOLOGY STUDY PROGRAM AT BANGKA BELITUNG UNIVERSITY Khotimah, Aulia Husnul; Elvina, Nana
HOAQ (High Education of Organization Archive Quality) : Jurnal Teknologi Informasi Vol. 16 No. 2 (2025): Jurnal HOAQ - Teknologi Informasi
Publisher : STIKOM Uyelindo Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52972/hoaq.vol16no2.p177-180

Abstract

Penelitian ini dibuat bertujuan untuk menganalisis kualitas layanan Sistem Informasi Akademik (SIAKAD) di Universitas Bangka Belitung dengan menggunakan pendekatan ISO 9001. Yang dimana evaluasi dilakukan melalui kuesioner kepada 25 orang responden, dengan  berisi lima pernyataan yang berbasis skala likert dengan terdiri dari lima poin. aspek yang dinilai dari kenyamanan, aksesibilitas, kesesuaian fitur serta efisiensi dalam pengelolaan. Dari hasil analisis menunjukkan bahwa nilai rata - rata persepsi mahasiswa sebagai pengguna berkisa antara 3.64 sampai 3.92, dengan interpretasi umum berada di kategori “cukup baik” hingga “baik”, dengan pernyataan tentang kemudahan akses memperoleh skor tertinggi sebesar 3.92, sedangkan pernyataan mengenai minimnya kesalahan sistem memperoleh skor terendah sebesar 3.64. Ini menunjukkan bahwa walaupun layanan SIAKAD sudah cukup memenuhi kebutuhan pengguna, masih terdapat bagian yang masih perlu dioptimalkan, khususnya pada masalah stabilitas teknis. Dalam penelitian ini menegaskan pentingnya prinsip fokus pelanggan dan perbaikan berkelanjutan dalam ISO 9001 sebagai dasar pengembangan sistem informasi akademik yang berkualitas dan responsif.   This study was conducted with the aim of analyzing the quality of Academic Information System (SIAKAD) services at Bangka Belitung University using the ISO 9001 approach. Where the evaluation was conducted through a questionnaire to 25 respondents, containing five statements based on a Likert scale consisting of five points. aspects assessed from comfort, accessibility, suitability of features and efficiency in management. The results of the analysis showed that the average value of student perception as users ranged from 3.64 to 3.92, with a general interpretation in the category of "quite good" to "good". with statements about ease of access getting the highest score of 3.92, while statements about minimal system errors getting the lowest score of 3.64. This shows that although the SIAKAD service has met user needs, there are still parts that need to be optimized, especially in terms of technical stability. This study emphasizes the importance of the principles of customer focus and continual improvement in ISO 9001 as the basis for developing a quality and responsive academic information system
ANALISIS MANAJEMEN RISIKO TERHADAP PELAYANAN PEMINJAMAN ASET BARANG PRODI TEKNOLOGI INFORMASI MENGGUNAKAN ISO 27001:2022: RISK MANAGEMENT ANALYSIS OF ASSET LOAN SERVICES IN THE INFORMATION TECHNOLOGY STUDY PROGRAM USING ISO 27001:2022 Humaera, Rifda Zakeya; Rakhman, Fitri Fajriah
HOAQ (High Education of Organization Archive Quality) : Jurnal Teknologi Informasi Vol. 16 No. 2 (2025): Jurnal HOAQ - Teknologi Informasi
Publisher : STIKOM Uyelindo Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52972/hoaq.vol16no2.p170-176

Abstract

Penelitian ini bertujuan untuk membantu Program Studi dalam mengidentifikasi, mengevaluasi, dan mengelola tingkat risiko yang terjadi pada pelayanan peminjaman aset barang. Permasalahan utamanya adalah terdapat beberapa data yang tidak tercatat dalam data peminjaman dan pengembalian barang di dalam sistem digital yang dapat menimbulkan risiko seperti kehilangan, kerusakan, penyalahgunaan, dan keterlambatan pengembalian barang. Penelitian ini menggunakan pendekatan kualitatif melalui metode wawancara kepada staf administrasi Program Studi serta mengambil standar ISO 27001:2022 sebagai pedoman atau kerangka kerja untuk manajemen risiko keamanan informasi. Proses penelitian ini terdapat beberapa tahapan meliputi pengumpulan data, identifikasi risiko, analisis risiko, dan evaluasi risiko. Hasil penelitian menunjukkan bahwa dari enam peluang risiko yang teridentifikasi, tiga tergolong dalam risiko level tinggi, dan tiga lainnya tergolong dalam risiko level menengah. Terdapat juga beberapa usulan pengelolaan risiko meliputi penerapan penggunaan CCTV, pemberian sanksi, pengamanan tambahan seperti audit secara berkala dan lain-lain. Simpulan dari penelitian ini menunjukkan bahwa sistem pelayanan peminjaman aset barang saat ini masih belum cukup optimal dalam pengelolaan risiko, dan diperlukannya perbaikan secara menyeluruh dalam sistem manajemen risiko berbasis ISO 27001:2022.   This study aims to assist the Study Program in identifying, evaluating, and managing the level of risk that occurs in asset loan services. The main problem is that there is some data that is not recorded in the loan and return data in the digital system which can cause risks such as loss, damage, misuse, and delays in returning goods. This study uses a qualitative approach through interview methods with the administrative staff of the Study Program and takes the ISO 27001:2022 standard as a guideline or framework for information security risk management. The research process has several stages including data collection, risk identification, risk analysis, and risk evaluation. The results of the study show that of the six identified risk opportunities, three are classified as high-level risks, and the other three are classified as medium-level risks. There are also several proposals for risk management including the implementation of CCTV, sanctions, additional security such as periodic audits and others. The conclusion of this study shows that the current asset loan service system is still not optimal in risk management, and a comprehensive improvement is needed in the ISO 27001:2022-based risk management system.

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