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The Influence of Management Control Systems and Balanced Scorecard on Strategic Decision Making: The Moderating Role of Information Technology (A Study of Private Universities in Medan City) Martin, Martin; Andira, Ayu; Nasution, Mardiah Hasanah
Journal Of Accounting Management Business And International Research Vol 4, No 2 (2025): October 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i2.7277

Abstract

This study aims to analyze the effect of Management Control Systems (MCS) and Balanced Scorecard (BSC) on Strategic Decision Making (SDM), with Information Technology (IT) as a moderating variable in Private Universities (PTS) in Medan City. The background of this study is based on the need for higher education institutions to adapt to the dynamics of globalization and digitalization, which require performance and information-based governance. A quantitative approach was used with the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method on 251 managerial leaders as respondents. The results show that both MCS and BSC have a significant effect on SDM. MCS has a direct positive effect on PKS, but indirectly through IT, it shows a negative direction, indicating that overly rigid control systems can hinder the utilization of technology. Conversely, BSC has a significant and positive effect on IT and PKS, both directly and indirectly, indicating that BSC is capable of improving the quality of strategic decisions through the strengthening of information systems. In addition, IT proved to be a significant mediating factor in strengthening the relationship between variables, with the model's predictive contribution reaching 95.4%. This study emphasizes the importance of adaptive and integrative management system design, as well as the optimal use of information technology in supporting strategic decision-making in the higher education sector. These findings have theoretical implications for the development of modern management accounting literature and practical implications for PTS leaders to develop data-driven strategies and technological innovations.
The Impact of Accounting Information Systems and Expense Management on MSMEs Profitability: The Mediating Role of Technological Adaptability and Business Process Digitalization Ginting, Berupilihen Br; Mahyudin, Mahyudin
Journal Of Accounting Management Business And International Research Vol 4, No 2 (2025): October 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i2.7011

Abstract

This study aims to analyze the impact of Accounting Information Systems (AIS) and Cost Management on the profitability of Micro, Small, and Medium Enterprises (MSMEs), with Technology Adaptability and Business Process Digitalization serving as mediating variables. The research was conducted on 275 culinary MSMEs in Medan Marelan Regency using the Structural Equation Modeling–Partial Least Squares (SEM–PLS) method. The findings reveal that AIS significantly influences technology adaptability and profitability, but does not directly affect business process digitalization. Cost Management demonstrates a significant positive effect on technology adaptability, business process digitalization, and profitability. Furthermore, both technology adaptability and business process digitalization significantly affect MSME profitability, although technology adaptability shows a negative impact, suggesting that initial technology adoption may burden profitability due to high investment costs. Indirectly, AIS and Cost Management affect profitability through technology adaptability, while only Cost Management influences profitability through business process digitalization. The study contributes theoretically by enriching the body of knowledge on digital transformation in MSMEs and practically by providing insights for MSME practitioners and policymakers to optimize AIS and cost management in fostering sustainable profitability in the digital era.
The Effect of Cost Control and Budget Planning on MSME Cost Efficiency: The Mediating Role of Accounting Information Quality and Business Complexity Mahyudin, Mahyudin; Nasir, Miftah Faridh
Journal Of Accounting Management Business And International Research Vol 4, No 2 (2025): October 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i2.7012

Abstract

This study aims to examine the effect of cost control and budget planning on cost efficiency among Micro, Small, and Medium Enterprises (MSMEs), with accounting information quality and business complexity as intervening variables. A quantitative research approach was employed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The research population consisted of 488 MSMEs operating in Medan City, and a sample of 220 respondents was determined using the Slovin formula. Data were collected through questionnaires and analyzed using SmartPLS 4.0. The results indicate that both cost control and budget planning have a positive and significant direct effect on cost efficiency. Furthermore, cost control and budget planning significantly influence the quality of accounting information and business complexity. However, accounting information quality was found to have no significant effect on cost efficiency, while business complexity positively and significantly affected cost efficiency. Mediation analysis revealed that business complexity mediates the relationship between cost control and budget planning with cost efficiency. Meanwhile, accounting information quality only mediates the relationship between budget planning and cost efficiency but does not mediate the effect of cost control on cost efficiency. These findings highlight the critical role of budget planning and cost control, integrated with business complexity management, in enhancing cost efficiency for MSMEs. The study provides practical implications for policymakers and practitioners, particularly the need for managerial training and financial mentoring to strengthen budgeting practices, improve accounting systems, and implement effective cost control strategies to ensure business sustainability and competitiveness.
Management Information System and Performance of Cement Firms in Southeast Nigeria Nworie, Gilbert Ogechukwu; Oguejiofor, Benita Chikwadom
International Journal of Accounting and Management Information Systems Vol. 1 No. 1 (2023): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v1i1.1366

Abstract

Purpose: The study examined how management information system influences the performance of cement-producing firms in Southeast Nigeria. Specifically, the influence of the transaction processing system, decision support system and executive support system on firm performance was assessed. Research methodology: The research design deployed in the study was a descriptive survey while the population of the study compromised 143 staff in the accounting and management information system departments of the selected four (4) cement companies in Southeast Nigeria. Yamane formula for sample size was applied in determining the sample size of 141 out of the population size of 143. The researchers collected primary data using a structured questionnaire administered to the respondents. Pearson Product Moment Correlational analysis was applied to establish the relationship between the variables of the study at a 5% level of significance. Results: Transaction processing system, decision support system and executive support system have a significant and positive effect on the firm performance of cement-producing companies in Southeast Nigeria. Limitations: The results are more fittingly applicable to only cement manufacturing companies. Therefore, they cannot be generalized to other sub-sectors of the Nigerian manufacturing industry. Also, the findings are valid to the extent that the responses to the questionnaire are free from bias. Contribution: The study contributes to knowledge by filling the gap created by the lack of empirical research that uncovers the influence of management information systems on the performance of cement manufacturing firms in the context of Southeast Nigeria.
Flipbook-based personal development information service model for enhancing self-awareness in late adolescents Heriyah, Heriyah; Bundu, Patta; Annas, Suwardi
International Journal of Accounting and Management Information Systems Vol. 2 No. 1 (2024): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v2i1.3208

Abstract

Purpose: This study aimed to develop a flipbook-based personal development information service model and examine the increase in self-awareness of late adolescents as a measure of its effectiveness Research/methodology: This research used development research methods with an ADDIE design model. The instruments used in this study were validation and practicality sheets, model needs analysis questionnaires, self-awareness questionnaires, interviews, and observations. The data processing used in this research was based on the model's validity and practicality, and N-gain test analysis and Paired Sample t-test using SPSS version 24 were also carried out to evaluate effectiveness. Results: The research results obtained are as follows: 1) assessment of the feasibility of the flipbook-based personal development information service model shows a high validity category with an average value of 91%, and its practicality is considered very practical to use with an average value of 87%; 2) assessment of effectiveness, there is a Sig.2 tailed value of 0.000 < 0.025, so Ho is rejected, and Ha is accepted, as well as an increase in the average (Gain) of pre- and post-test data of 0.60, which is classified as a medium criterion. Based on the research results, the developed product model is effective and contributes to increasing self-awareness among high school students in their late adolescence. Conclusions: The flipbook-based personal development information service model is proven to be valid, practical, and effective in enhancing self-awareness among late adolescents. The product development follows the ADDIE framework and meets the criteria of high validity (91%), high practicality (87%), and effectiveness (N-gain = 0.60; Sig. = 0.000), indicating a statistically significant improvement in students' self-awareness. Limitations: This study is limited to high school students in South Tangerang and does not generalize across broader adolescent populations. The implementation relies on digital literacy and access to stable internet, which may not be consistent across various educational contexts. Contribution: This study introduces a validated flipbook-based model that enhances self-awareness in adolescents through accessible and interactive guidance services.
Integrasi Teknologi Informasi dalam Pengelolaan Barang Milik Negara di Lingkungan Keimigrasian: Integration of Information Technology in the Management of State Assets in the Immigration Environment Diskara Tempati; Hanif Yudha Pratama; Muhammad Farhan; Farrel Muhammad; Kevin Suherman; Nurul Maharani Piranti
Jurnal Kolaboratif Sains Vol. 8 No. 10: Oktober 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i10.8686

Abstract

Pengelolaan Barang Milik Negara (BMN) merupakan aspek fundamental dalam tata kelola pemerintahan yang mendukung fungsi pemerintahan termasuk dalam bidang keimigrasian. Di lingkungan keimigrasian, BMN di lingkungan keimigrasiaan sendiri berupa gedung kantor, perangkat teknologi layanan paspor, hingga kendaraan dinas memiliki peran vital dalam menunjang fungsi pelayanan publik, pengawasan, dan penegakan hukum. Namun, pengelolaan BMN sendiri masih menghadapi sejumlah permasalahan, seperti perbedaan data administrasi dengan kondisi fisik, aset yang tidak termanfaatkan, hingga kendaraan dinas yang hilang atau digunakan tidak sesuai ketentuan. Penelitian ini membahas integrasi teknologi informasi dalam pengelolaan BMN di unit pelaksana teknis (UPT) keimigrasian sebagai solusi peningkatan transparansi, efisiensi, dan akuntabilitas. Metode penelitian menggunakan pendekatan kualitatif deskriptif dengan analisis data sekunder dari laporan pemerintah, literatur akademik, dan berita terkini. Hasil penelitian menunjukkan bahwa penerapan sistem informasi, seperti SIMAK-BMN dan SAKTI, serta inovasi teknologi berupa GPS tracking, QR code, dan dashboard monitoring mampu meningkatkan efektivitas pengelolaan BMN. Meskipun terdapat tantangan berupa keterbatasan SDM, infrastruktur, dan resistensi budaya kerja di masa depan sangat potensial untuk memperkuat sistem manajemen aset negara di lingkungan keimigrasian.
Design and Development of an Integrated Futsal Court Scheduling Reservation Information System in Subang Regency Using the Greedy Algorithm Wijaya, Masesa Angga; Iqbal, Mohammad; Putra, Febriandika
Jurnal ICT : Information and Communication Technologies Vol. 16 No. 1 (2025): April, Jurnal ICT : Information and Communication Technologies
Publisher : Marqcha Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jict.v16i1.224

Abstract

The futsal court reservation system in Subang Regency is still conducted manually, leading to several issues. From the renters' perspective, it is difficult to schedule futsal courts, and they must visit the futsal venue in person to make a reservation. From the court managers’ perspective, the manual recording process results in paper waste due to the use of notebooks, and there are frequent incidents of lost payment receipts and scheduling data. The system development method used is the System Development Life Cycle (SDLC), applying the waterfall model which includes the stages of planning, analysis, design, and system implementation to ensure a structured, tested, and measurable system that meets user needs effectively. To optimize scheduling recommendations, this system utilizes the greedy algorithm, which can provide alternative suggestions when the desired court is unavailable at the requested time. These recommendations are based on the nearest available times and aim to provide the best solution for renters. This study produces an information system designed to facilitate the reservation and scheduling process of futsal courts in Subang Regency. The system is designed for renters to make futsal court reservations and for managers to manage and record reservation data. In addition, the study implements the greedy algorithm to optimize scheduling recommendations when the desired court is fully booked. The system has been tested using Black Box Testing and functions correctly with 100% valid results, and the User Acceptance Testing (UAT) measurement yielded an 86% satisfaction rate, indicating that the futsal court scheduling reservation information system works well and is feasible for use.
Geographic Information System (GIS) For Road Repair Planning Prioritization Using Naive Bayes Alamsyah, Bintang; Hasanah, Herliyani; Oktaviani, Intan
Journal of Artificial Intelligence and Software Engineering Vol 5, No 3 (2025): September
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/jaise.v5i3.7396

Abstract

Prioritizing road infrastructure repair in rural areas often faces challenges, particularly due to budget limitations and subjective evaluation processes. This study aims to design and develop a web-based Geographic Information System (GIS) integrated with the Naive Bayes classification algorithm to support objective road repair prioritization. The system was developed using the Rapid Application Development (RAD) approach, involving active user participation in iterative development cycles. The application was built using Laravel as the backend framework, Leaflet.js for interactive map visualization, and PostgreSQL with the PostGIS extension for spatial data management. The system is capable of managing regional and road data, receiving road damage reports, and classifying repair priorities into high, medium, or low categories based on parameters such as damage level, traffic volume, and road length. The classification results are visualized on an interactive map to assist village officials in monitoring infrastructure and making informed decisions. System evaluation using black box testing confirmed that all functionalities operate validly in accordance with user requirements. This system offers an accurate and transparent data-driven solution for managing road infrastructure in Jelobo Village and has the potential to be replicated in other regions with similar conditions.
Legal Safeguards for Government Criticism Expression on Social Media Platforms Under the 2016 Information and Electronic Transactions Law (Law No. 19/2016) Bimoribowo, Amadeus Yves; Azis, Rizka Amelia
Journal of Law and Economics Vol. 4 No. 2 (2025): NOVEMBER
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v4i2.324

Abstract

Advances in information technology in the digital era have given rise to social media as a new means for people to voice their opinions, including criticizing the government. However, this freedom of expression often conflicts with legal aspects, particularly the provisions of Law Number 11 of 2008 concerning Electronic Information and Transactions (ITE), which was amended by Law Number 19 of 2016, specifically Article 27 paragraph (3) and Article 28 paragraph (2). This research aims to examine how these two articles are implemented in responding to criticism of the government conveyed through social media and the extent to which legal protection is provided to citizens. The focus of the research was directed toward the case of Bima Yudho Saputro, who was reported for criticizing conditions in his home region through TikTok. This research adopts a normative juridical method with an analytical approach to legal and case research. The findings suggest that these articles are often misinterpreted and risk criminalizing legally valid forms of criticism, despite not fulfilling the elements of a crime. Legal protection, both preventive and repressive, remains ineffective due to weak regulations, insufficient understanding among law enforcement officials, and limited public access to legal aid. Therefore, regulatory reform and institutional strengthening are needed to ensure that freedom of expression remains protected within a democratic, rule-of-law system.
GEOGRAPHIC INFORMATION SYSTEM-BASED ASSESSMENT OF ENVIRONMENTAL CHALLENGES AND GREEN INFRASTRUCTURE PLANNING IN THE TALLO RIVER WATERSHED, MAKASSAR CITY Poppy Indrayani; Ibrahim Djamaluddin; Ritnawati Ritnawati; Anugrah Anugrah; Darwis Baso; Mursyid Hasnawi; Miftahul Khaer; Asmeati Asmeati; Hiroyuki Honda; Rastina Kalla; Ahmed M Meneisy
INDONESIAN JOURNAL OF URBAN AND ENVIRONMENTAL TECHNOLOGY VOLUME 8, NUMBER 2, OCTOBER 2025
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/urbanenvirotech.v8i2.23083

Abstract

Aims: This study aims to explore the key issues and potential for implementing Green Infrastructure (GI) in the Tallo River area of Makassar, the largest city in Eastern Indonesia. Given its strategic location near the city center and its extensive undeveloped wetlands, the Tallo River region presents a valuable opportunity for sustainable urban development. The research emphasizes the need for integrated planning that addresses natural, economic, and social dimensions, positioning the Tallo River as a multifunctional resource capable of delivering diverse environmental benefits. Methodology and results: Using Geographic Information Systems (GIS) as a decision support and spatial analysis tool, this study evaluates environmental and socio-economic characteristics of the Tallo River area within the Green Infrastructure framework. Spatial data were analyzed to identify and map existing ecological functions, climate adaptation potential, and flood mitigation capacities. Through this process, various GI components and their functions were classified, and priority zones for Green Infrastructure implementation were delineated based on overlapping environmental and social values. Conclusion, significance and impact study: The findings highlight the critical role of GIS in supporting integrated urban planning and environmental management. Conceptualizing the Tallo River area as a multifunctional green space offers a pathway to enhance ecological resilience, address climate risks, and improve urban livability. This study provides actionable insights for policymakers and urban planners, reinforcing the significance of spatial analysis in guiding sustainable development strategies in rapidly urbanizing regions.

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