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Indonesia’s Electronic Information and Transactions Law: History, Impact, and Challenges Setyawan, Adisti Puspa; Sambodo Adi A, Antonius; Wirantaya, I Dewa BS; Mustika, Pina; Gomarga , William
Journal Research of Social Science, Economics, and Management Vol. 4 No. 12 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i12.899

Abstract

This paper examines the history, impact, and challenges of Indonesia's Electronic Information and Transactions Law (Law No. 11 of 2008, as amended by Law No. 19 of 2016) through a descriptive qualitative approach. By conducting a systematic content analysis of primary legal texts, official ministry reports, and secondary scholarly literature, the study reconstructs the law's evolutionary trajectory from its initial focus on electronic signatures and contract validity to the expanded criminalization of digital offenses, including defamation, hate speech, and data misuse. The analysis is conducted using Miles and Huberman’s coding technique to identify patterns related to regulatory developments, socio-economic impacts, and associated challenges. The research finding indicate that reveal that the ITE Law has enhanced digital governance in libraries by curbing misinformation and protecting intellectual property, strengthened consumer protection in online commerce by clarifying rights and dispute mechanisms, and initiated regulatory frameworks for emerging fintech platforms. Despite these positive developments, the research identifies persistent implementation challenges, including socio-cultural resistance, legal ambiguities, resource constraints, and the rapid pace of technological change, that hinder consistent enforcement across regions. The paper concludes by recommending targeted legal literacy campaigns, more explicit legislative provisions, and agile regulatory review mechanisms to ensure the continued relevance and effectiveness of the ITE Law in striking a balance between innovation, fundamental rights, and national stability.
The Effect of Management Accounting Information Systems on Managerial Performance: Work Stress Level as a Moderating Variable Rian Suhaeli, Asep
Journal Research of Social Science, Economics, and Management Vol. 4 No. 12 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i12.923

Abstract

PT Dizamatra Powerindo is a prominent player in Indonesia's coal mining industry, yet its managerial performance remains suboptimal. This study aims to examine the moderating role of work stress levels in weakening the relationship between management accounting information systems and managerial performance. The research involved 87 managers within the company, with 71 valid responses collected and analyzed using questionnaires. The findings reveal that managerial performance is influenced by management accounting information systems, while the interaction between these systems and work stress levels does not have a direct effect on managerial performance. Furthermore, the study concludes that work stress levels do not moderate the relationship between management accounting information systems and managerial performance.
The Impact of Standards of Government Accounting, Accounting Information Processing Systems, and Human Capital Competency On Financial Reporting Quality at Local Government Agency for Finance and Asset Affairs (BKAD) Local Government of Bandung Regency Alfarabi, Farah Fadilah; Damayanti, Santi
Journal Research of Social Science, Economics, and Management Vol. 4 No. 12 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i12.928

Abstract

This study examines the impact of Standards of Government Accounting, Accounting Information Processing Systems, and Human Capital Competency on Financial Reporting Quality at Local Government Agency for Finance and Asset Affairs (BKAD) Local Government of Bandung Regency. A quantitative approach was utilized, combining descriptive analysis with verification techniques to examine the research objectives. The study utilizes primer data collected directly from 34 respondents as its primary data source, and the data were analyzed using multiple regression analysis, processed through SPSS software. The results are both individually and simultaneously, Standards of Government Accounting, Accounting Information Processing Systems, and Human Capital Competency significantly impact Financial Reporting Quality. These findings underscore the essential role of implementing standards effectively, robust accounting systems, and competent personnel in enhancing the financial reporting quality within local government institutions.
Analysis And Design Of Cash Sales Accounting Information System at Alfamart Kembang Beji Usman, Susanti; Putri , Ratih Widyanti
Journal Research of Social Science, Economics, and Management Vol. 5 No. 3 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i3.1131

Abstract

The rapid economy in the era of globalization opens up opportunities for new businesses, but also increases competition between companies. The company must carry out its operational activities effectively and efficiently. The implementation of an appropriate accounting information system and the latest technology is essential to improve competitiveness and operational efficiency. This study aims to analyze the ongoing cash sales accounting information system and its conformity with the internal control system, and design an alternative cash sales accounting information system. This research method uses qualitative data, the source of data in this study is carried out through literature studies, interviews, and direct observation. The analysis tools used are flowcharts, data flow charts (DFD), ERD, and normalization. The conclusion obtained from this study is that the cash sales accounting information system at Alfamart Kembang Beji has been well computerized, but there are still weaknesses in terms of separation of duties, document authorization, and incomplete documents. The finance department makes a turnover report that should be done by the accounting department. The researcher proposes improvements through flowchart creation, DFD, ERD, database design, and various document input-output designs to improve the existing system.
The Role of Regional Government Information Systems (SIPD) in Increasing Financial Accountability and Transparency in Paniai Regency Karepouwan, Christian Agustinus
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2535

Abstract

The development of information technology has brought significant changes in various aspects of government, including regional financial management. Industrial Revolution 5.0 emphasizes the use of automatic technology and artificial intelligence which can increase bureaucratic efficiency and reduce human error in data management. Information systems (IS) are technologically assisted human workforce systems designed to assist with administrative and operational tasks. The development of interactive connections between humans, data, information, technology and algorithms is meant by this. This research aims to analyze the role of the Regional Government Information System (SIPD) in increasing financial accountability and transparency in Paniai Regency, Central Papua Province. SIPD is an information technology-based system implemented to support regional financial management more effectively, efficiently and transparently. The implementation of SIPD takes the form of a website with the aim of making it easier and faster to carry out supervision and evaluation of public services. The research method used is descriptive qualitative with data collection techniques through interviews, observation and documentation studies. The research results show that the implementation of SIPD in Paniai Regency has had a positive impact in increasing regional financial transparency and facilitating the budget reporting and monitoring process. However, there are still several challenges in its implementation, such as limited human resources who understand the system and technological infrastructure constraints. This research provides recommendations for increasing human resource capacity and improving infrastructure to support the optimization of SIPD implementation.
IMPLEMENTATION OF OUTPATIENT FAMILY PLANNING INFORMATION SYSTEM WITH WATERFALL Octaviana, Vina; Syahidin, Yuda; Sari, Irda; Sukmawijaya, Jeri
JURTEKSI (jurnal Teknologi dan Sistem Informasi) Vol. 9 No. 4 (2023): September 2023
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Royal Kisaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurteksi.v9i4.2253

Abstract

Abstract: Population growth in some regions such as Asia is still high, especially in the number of births in children. Indonesia is one of the many countries whose birth rate growth is still high. With this high birth rate, it will cause problems for the region such as the problem of uncontrolled population growth if the birth rate continues to be high in addition to the social and economic impact of the region. To reduce the birth rate, the government created a family planning program to minimize the high birth rate. In birth control with this birth control program, contraceptive devices and drugs (ALOKON) are used as a prevention of pregnancy. This is intended to determine the level of allocone use in family planning patients in the outpatient unit and recap reports of birth control patients in the outpatient unit. In addition, the era of digitalization of technology utilization with information systems that have been increasingly developed and advanced, especially in the health sector. The system development method used in this journal is the waterfall method which consists of analysis, system design, implementation, unit testing, and maintenance. The results obtained are in the form of developing implementation results from the design made into a family planning information system in the outpatient unit. This research was made to develop an existing information system and can assist medical record officers in processing data and reports more effectively and efficiently. Keywords: alokon; growth of birth rate; information system; kb  Abstrak: Pertumbuhan penduduk dibeberapa wilayah seperti di Asia masih tinggi terutama pada angka kelahiran pada anak. Indonesia merupakan salah satu dari sekian banyak negara yang pertumbuhan angka kelahirannya masih tinggi. Dengan tingginya angka pertumbuhan kelahiran ini akan menimbulkan masalah bagi wilayah itu seperti permasalahan pertumbuhan penduduk yang tidak terkendali jika angka kelahiran terus tinggi selain itu berdampak pada kehidupan social dan ekonomi wilayah itu. Untuk menekan angka kelahiran pemerintah membuat program KB (Keluarga Berencana) dalam meminimalisir angka kelahiran yang tinggi. Dalam pengendalian kelahiran dengan program KB ini digunakan alat dan obat kontrasepsi (ALOKON) sebagai pencegah kehamilan. Hal ini ditujukan untuk mengetahui tingkat pemakaian alokon pada pasien KB di unit rawat jalan serta rekapan laporan pasien KB di unit rawat jalan tersebut. Selain itu era digitalisasi pemanfaatan teknologi dengan sistem informasi yang sudah semakin berkembang dan maju, terutama pada bidang Kesehatan. Metode pengembangan sistem yang digunakna pada jurnal ini adalah metode waterfall yang terdiri dari analisis, perancangan system, implementasi, pengujian unit, dan pemeliharaan. Hasil yang diperoleh berupa pengembangan hasil implementasi dari perancangan yang dibuat menjadi system informasi KB di unit rawat jalan. Penelitian ini dibuat untuk mengembangkan system informasi yang telah ada serta dapat membantu petugas rekam medis dalam pengolahan data dan laporan yang lebih efektif dan efisien. Kata kunci: alokon; kb; pertumbuhan angka kelahiran; sistem informasi
IMPLEMENTATION OF GEOGRAPHIC INFORMATION SYSTEM MAPING POSYANDU IN ASAHAN AREA Muliyanti, Muliyanti; Lubis, Adi Prijuna; Saputra, Endra
JURTEKSI (jurnal Teknologi dan Sistem Informasi) Vol. 10 No. 1 (2023): Desember 2023
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Royal Kisaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurteksi.v10i1.2561

Abstract

Abstract: Posyandu as a container for health assistance carried out at the Puskesmas, the implementation is carried out in the sub-district / RW and managed by the village midwife. The problem that occurs is not having a system that can accurately provide information related to the location of posyandu spread across the Asahan area in the form of a digital map, managed posyandu data is still not enough to inform the location of the intended posyandu. With the GIS, it is hoped that it will provide information regarding the location of the posyandu in the Asahan area which can make it easier and save time for puskesmas officers and the health office in finding posyandu locations, and can monitor the development of the number of under-fives who are malnourished. This study uses a qualitative method by explaining the analysis based on observation and documentation related to posyandu. The research results obtained, the application of geographic information systems to determine the location of posyandu and display posyandu information easily and accurately in Asahan District. With this concluded, the application built can facilitate the Health Service in searching for Posyandu locations in Asahan District. Keywordss: geographic information system; posyandu; Information System  Abstrak: Posyandu sebagai wadah bantuan kesehatan yang di laksanakan di Puskesmas, pelaksanaannya dilakukan di kelurahan/RW dan di kelola oleh Bidan Desa. Permasalahan yang terjadi  belum mempunyai sistem yang dapat memberikan informasi terkait lokasi posyandu yang tersebar di wilayah Asahan dengan akurat dalam bentuk peta digita, data posyandu dikelola masih belum cukup menginformasikan titik lokasi posyandu yang dituju. Dengan adanya SIG ini diharapkan memberikan informasi mengenai lokasi posyandu di wilayah Asahan yang dapat mempermudah serta menghemat waktu bagi petugas puskesmas dan dinas kesehatan dalam mencari titik lokasi posyandu, dan dapat memantau perkembangan jumlah balita yang kurang gizi. Penelitian ini menggunakan metode kualitatif dengan menjelaskan analisis berdasarkan obsevasi dan dokumentasi berkaitan dengan posyandu. Hasil penelitian yang didapatkan, penerapan sistem informasi geografis untuk mengetahui lokasi posyandu dan menampilkan informasi posyandu dengan mudah dan akurat di Kabupaten Asahan. Dengan ini disimpulkan, aplikasi yang dibangun dapat mempermudah Dinas Kesehatan dalam melakukan pencarian lokasi posyandu di Kabupaten Asahan. Kata Kunci: sistem informasi geografis; posyandu; sistem informasi 
EVALUATION OF INFORMATION TECHNOLOGY GOVERNANCE MA-TURITY LEVEL FOR PROVISION WVI WAMENA BRANCH Kalensun, Engelina Prisca; Wenda, Alina; Wakerkwa, Enius; Yikwa, Desiriana
JURTEKSI (jurnal Teknologi dan Sistem Informasi) Vol. 9 No. 4 (2023): September 2023
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Royal Kisaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurteksi.v9i4.2664

Abstract

Abstract: Information Technology has been utilized by the Wahana Visi Indonesia Foundation in the process of managing goods data (Provision). Therefore, good and correct IT governance is needed by predetermined standards so that the use of IT for the foundation's operations can run well. The purpose of this study is to determine the extent to which management manages the processes of managing and evaluating IT performance, Internal Control, External Requirements, and IT Governance. Capability and maturity level measurements were carried out using the COBIT 2019 framework. The results obtained were that the capability level and maturity level values in the MEA 01 objective domain were 2.17 with a percentage of 41% categorized Partially, the MEA 02 objective domain obtained a value of 1 .97 with a percentage of 36% and entered the Partially category, the objective domain MEA 03 obtained a value of 2.11 with a percentage of 36% and entered the Partially category, the objective domain MEA 04 obtained a value of 1.75 with a percentage of 38% and entered the Partially category. Each process domain that is in it produces a gap level value or GAP value for each of the selected objective domains based on factor design. Domain MEA 01 got a score of 1.83, domain MEA 02 got a score of 2.03, domain MEA 03 got a score of 1.89, and domain MEA 04 got a score of 2.25 out of the expected maximum value of 4.00. Thus it can be concluded that the management and process evaluation of management is lacking and does not match existing targets or standards. Keywords: Capability; COBIT 2019; IT Governance; Maturity Abstrak: Teknologi Informasi sudah dimanfaatkan kegunaannya oleh Yayasan Wahana Visi Indonesia dalam proses pengelolaan data barang (Provision). Dengan demikian, dibutuhkan tata kelola TI yang baik dan benar sesuai dengan standar yang sudah diten-tukan agar penggunaan TI untuk operasional yayasan dapat berjalan dengan baik. Tujuan penelitian ini adalah untuk mengetahui sejauh mana manajemen mengelola proses-proses pengelolaan dan evaluasi kinerja TI, Internal Control, External Requirements dan Tata Kelola TI. Pengukuran capability dan maturity level dilakukan dengan menggunakan framework COBIT 2019. Hasil yang didapatkan berupa bahwa Nilai capability level dan maturity level pada domain obyektif MEA 01 adalah 2,17 dengan presntase 41% dikategorikan Partially, domain obyektif MEA 02 memperoleh nilai 1,97 dengan presentase 36% dan masuk kategori Partially, domain obyektif MEA 03 memperoleh nilai 2,11 dengan presentase 36% dan masuk kategori Partially, domain obyektif MEA 04 memperoleh nilai 1,75 dengan presentase 38% dan masuk kategori Partially. Setiap domain proses yang ada didalamnya menghasilkan nilai tingkat kesenjangan atau nilai GAP masing-masing dari setiap domain obyektif yang terpilih berdasarkan desain faktor. Domain MEA 01 mendapat nilai 1,83, domain MEA 02 mendapat nilai 2,03, domain MEA 03 mendapat nilai 1,89, domain MEA 04 mendapat nilai 2,25 dari nilai maksimal yang diharapkan 4,00. Dengan demikian bisa disimpulkan bahwa pengelolaan dan evaluasi proses dari manajemen sangatlah kurang dan tidak sesuai target atau standar yang ada. Kata kunci: Capability; COBIT 2019; Tata Kelola TI, Maturity
DEVELOPMENT OF A PUBLISHING ELIGIBILITY INFORMATION SYSTEM WEB-BASED GUARANTEE INSURANCE CERTIFICATE Magdalena, Hilyah; Santoso, Hadi; Septryanti, Ade; Destiyani, Arvina
JURTEKSI (jurnal Teknologi dan Sistem Informasi) Vol. 10 No. 2 (2024): Maret 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Royal Kisaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurteksi.v10i2.2775

Abstract

Abstract: When working on a project that carries significant risk, the project owner asks the contractor for a letter of guarantee as a form of seriousness in carrying out the work for a certain time. One of the guarantor companies in the Bangka Belitung Islands Province is PT. Jamkrida Bangka which issues a surety bond certificate as an additional agreement to the main agreement between the project owner and the contractor. The system for submitting surety bond guarantee certificates at PT Jamkrida Bangka is still done manually starting from applying, completing the supporting document requirements, checking the suitability of the applicant's supporting documents, paying the guarantee fee, and printing the surety bond certificate as proof of guarantee. The system currently running will be developed into a web-based system to increase the speed of the administrative service process when applicants submit applications for surety bonds. The web-based system was developed using the Object-Oriented Analysis and Design method and Unified Modeling Language (UML) as a tool to develop in line with user needs. The system design can also provide easy access for applicants who are far from PT offices. Jamkrida in Pangkalpinang. Keywords: guarantee certificate; surety bonds; web-based systems;  Abstrak: Pada pengerjaan proyek yang beresiko cukup besar, maka pihak pemilik proyek meminta surat jaminan kepada pihak kontraktor sebagai bentuk kesungguhan melaksanakan pekerjaannya selama waktu tertentu. Di Provinsi Kepulauan Bangka Belitung, salah satu Perusahaan penjamin adalah PT. Jamkrida Bangka yang mengeluarkan sertifikat surety bond sebagai perjanjian tambahan dari perjanjian pokok antara pemilik proyek dengan kontraktor. Sistem pengajuan sertifikat jaminan surety bond di PT Jamkrida Bangka masih dilakukan secara manual mulai dari mengajukan permohonan, melengkapi persyaratan dokumen pendukung, memeriksa kesesuaian dokumen pendukung pemohon, pembayaran biaya jaminan, dan pencetakan sertifikat surety bond sebagai bukti jaminan. Sistem yang saat ini berjalan akan dikembangkan menjadi sistem berbasis web untuk meningkatkan kecepatan proses layanan administrasi saat pemohon mengajukan permohonan jaminan surety bond. Sistem berbasis web dikembangkan dengan metode Object-Oriented Analysis and Design dan Unified Modelling Language (UML) sebagai alat bantu, agar sistem dapat berkembang selaras dengan kebutuhan pengguna. Sistem yang dirancang juga mampu memberikan kemudahan akses bagi pemohon yang secara geografis cukup jauh dari kantor PT. Jamkrida di Pangkalpinang. Kata kunci: sistem berbasis web; sertifikat penjaminan; surety bond
THE DEVELOPMENT OF A MOBILE APPLICATION FOR FRUIT GARDEN TOURISM INFORMATION SYSTEM IN SIDOARJO USING FLUTTER Zaka, Mohammad Fadli; Eviyanti, Ade; Findawati, Yulian
JURTEKSI (jurnal Teknologi dan Sistem Informasi) Vol. 10 No. 2 (2024): Maret 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Royal Kisaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurteksi.v10i2.2983

Abstract

Abstract: This research highlights the significance of information technology in producing relevant, accurate, and timely information as the foundation for strategic knowledge in decision-making. Applications, as software, play a vital role in presenting information tailored to user needs, based on provided input data. Flutter, serving as an SDK for mobile app development, brings superior capabilities in cross-platform application development. The development of a mobile application for Fruit Garden Tourism Information System in Sidoarjo using Flutter aims to facilitate the search for fruit garden tourism spots based on user preferences and provide detailed information about those locations. The objective is to assist the community in discovering and enjoying fruit garden tourism in Sidoarjo. In the testing process, the black-box method is utilized to identify system weaknesses, validate the congruence of executed data with inputs, and prevent potential deficiencies and errors in the application before user deployment. In the testing process, the application has successfully passed tests for its interface and all provided features with success. Keywords: application; flutter; fruit garden tourism; information technology. Abstrak: Penelitian ini menggambarkan pentingnya teknologi informasi dalam menghasilkan informasi yang relevan, akurat, dan waktu tepat sebagai dasar pengetahuan strategis untuk pengambilan keputusan. Aplikasi, sebagai perangkat lunak, memiliki peran vital dalam menyajikan informasi sesuai dengan kebutuhan pengguna, berlandaskan pada data masukan yang diberikan. Flutter, sebagai SDK untuk pembuatan aplikasi mobile, menghadirkan kemampuan unggul dalam pengembangan aplikasi lintas platform. Pengembangan aplikasi mobile untuk Sistem Informasi Wisata Kebun Buah di Sidoarjo menggunakan Flutter bertujuan memudahkan pencarian tempat wisata kebun buah sesuai preferensi pengguna dan menyediakan informasi yang terperinci tentang lokasi tersebut. Tujuannya adalah memfasilitasi masyarakat dalam menemukan dan menikmati wisata kebun buah di Sidoarjo. Dalam proses pengujian, metode black box digunakan untuk mengidentifikasi kelemahan sistem, memvalidasi kesesuaian data yang dieksekusi dengan yang dimasukkan, serta mencegah potensi kekurangan dan kesalahan dalam aplikasi sebelum digunakan oleh pengguna. Pada proses pengujian, aplikasi telah berhasil melewati pengujian untuk aspek tampilan dan seluruh fitur yang disediakan dengan sukses. Kata kunci: aplikasi; flutter; teknologi informasi; wisata kebun buah.

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