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The Role of Capability, Regulation and the Use of Accounting Information Technology in Financial Management Performance Suryanty, Leny; Saputra, Mulia; Abdullah, Syukriy
Journal of Accounting Research, Organization and Economics Vol 4, No 3 (2021): JAROE Vol. 4 No. 3 December 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i3.17801

Abstract

Objective This study aims to examine the effect of apparatus capability, the complete-ness of regulations, and the use of accounting information technology both simultaneous and partial on the financial management performance in SKPK Aceh Singkil, Indonesia.Design/methodology The population and unit analysis are the District Work Unit (SKPK) in Aceh Singkil, Indonesia. Respondents comprise of Budget Users (PA-SKPK), SKPK Financial Administration Officials (PPK-SKPK), and Finance Subdivision Heads of 46 SKPK. Documentation technique was utilized and Multiple Linear Regression Analysis was used to test the hypotheses.Results The results showed that apparatus capability, the completeness of regulations, and the use of accounting information technology simultaneous and partial affected the fi-nancial management performance in SKPK Aceh Singkil. This is a concern for SKPK to pay attention to these variables in improving management performance in Aceh Singkil Regency
Information Asymmetry, Group Cohesiveness, and Budgetary Slack: A Moderating Effect of Budgetary Participation Jalaluddin, Jalaluddin; Juanda, Juanda; Utami, Lia
Journal of Accounting Research, Organization and Economics Vol 3, No 1 (2020): JAROE, Vol.3 No.1 April 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v3i1.15931

Abstract

Objective The purpose of this study is to examine whether information asymmetry and group cohesiveness affect budgetary slack with budgetary participation as a moderating variable.Design/methodology This research was conducted in a public hospital in Banda Aceh, Indonesia. This study uses primary data in the form of questionnaire which were filled by 38 respondents who were involved in the hospital budgeting process. The samples are selected through simple random sampling methods. The Moderated Regression Analysis (MRA) was utilized to analyze the data.Results The result of this study shows that partially information asymmetry and group cohesiveness influence budgetary slack at a public hospital in Banda Aceh, Indonesia. By using moderated regression analysis with interaction test, the budgetary participation is able to moderate information asymmetry and group cohesiveness towards budgetary slack at a public hospital in Banda Aceh.
Accelerating Transformation Program in Indonesian Regional Development Banks: The Importance of High-Quality Information Fettry, Sylvia; Djajadikerta, Hamfri; Lusanjaya, Gery Raphael
Journal of Accounting Research, Organization and Economics Vol 1, No 1 (2018): JAROE, Vol.1 No.1 August 2018
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v1i1.10847

Abstract

Objective The role of Indonesia Regional Development Bank (RDB) as an agent of development in each specific operational area is expected to give a significant contribution to regional economics. The Transformation Program in Indonesian RDB started since 2015 is created to optimize the RDBs role. This study is aimed to gain some description about the level of information quality in Indonesian RDB, to obtain real situation on the implementation of Transformation Program in Indonesian RDB, and to test whether the high-quality information will accelerate the implementation of Transformation Program in Indonesian RDB.Design/methodology The study was conducted using data from the annual report of Indonesian RDBs and additional in-depth interview with RDB practitioners. The technique of purposive sampling is used in this study with the data availability criteria. The statistic analysis uses multiple regression with t-test and F-test to test the influence of information quality and some control variables on the implementation of Transformation Program in Indonesian RDB.Results The Indonesian RDBs quality of information still cannot be perceived at a high level. The implementation of Transformation Program in Indonesian RDBs has already run in the first phase of foundation building with various obstacles. The high-quality information produced by financial reporting of RDB is proven can accelerate the implementation of Transformation Program in Indonesian RDBs.Research limitations/implications The theoretical contribution of this study is giving empirical evidence that the information quality accelerates the implementation of Transformation Program in Indonesian RDB. The managerial implication is that Indonesian RDBs must improve their financial reporting system and create some innovations for the successful Transformation Program. The main limitation of this research is the limited scope of study. It is recommended to make further relevant research on the same issue in a wider context to get more enriched findings.Novelty/Originality The area of implementation of Transformation Program in Indonesian RDBs has been insufficiently examined currently. Thus, this study contributes to this area by examining whether high-quality information produced by financial reporting will accelerate the implementation of Transformation Program in Indonesian RDB.Keywords Information Quality, Financial Reporting, Banking Transformation.
Prediction of Graduation for Students at the ISB Atma Luhur Faculty of Information Technology Using the C4.5 Algorithm Putri, Ine Widyaningrum Mustama; Rusdah, Rusdah; Suryadi, Lis; Anubhakti, Dian
Jurnal Sisfokom (Sistem Informasi dan Komputer) Vol. 12 No. 3 (2023): NOVEMBER
Publisher : ISB Atma Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32736/sisfokom.v12i3.1731

Abstract

Higher Education is a level of education after secondary education which includes diploma programs, undergraduate programs, master programs, doctoral programs, professional programs, and specialist programs organized based on the culture of the Indonesian nation. Student graduation is one of the important factors to improve university accreditation. Students who graduate above 5 years and the number of students who drop out are important indicators in determining accreditation which then causes the difficulty of accrediting a college to rise. This research aims as an early warning for students who graduate on time and graduate late from the Faculty of Information Technology, Institute of Science and Business Atma Luhur using the C4.5 decision tree algorithm by implementing the Cross-Industry Standard Process for Data Mining (CRISP- DM) method. The initial data of this research amounted to 1,015 which was taken through a query in the database of the Atma Luhur Institute of Science and Business. However, the data that will be used becomes 694 after preprocessing due to the large number of record contents that do not have a graduation year, with a total of 641 graduates graduating on time and 53 graduates graduating late. Based on the application of the model using the C4.5 decision tree algorithm and the Confusion Matrix method, the accuracy is 93.94%, Recall is 98.59%, and Precision is 95.03%. So it can be concluded that the C4.5 decision tree algorithm is the most effective algorithm for predicting student graduation, because it has a high level of accuracy.
Analysis of Behavioral Use of Academic Information Systems with the Implementation of UTAUT 2 Integration at the Muhammadi-Palembang Institute of Health Science and Technology Donan, Hendri; Negara, Edi Surya Negara Surya; Sutabri, Tata; Firdaus, Firdaus
Jurnal Sisfokom (Sistem Informasi dan Komputer) Vol. 12 No. 3 (2023): NOVEMBER
Publisher : ISB Atma Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32736/sisfokom.v12i3.1978

Abstract

The utilization of Information Technology (IT) in higher education setting aims to enhance the quality of education, and this initiative is realized through the implementation of Information Technology at the Institute of Health Sciences and Technology Muhammadiyah Palembang (IKesT MP) in the form of an Academic Information System (SIMAKAD). SIMAKAD is a vital role as a tool to manage internal data and serves as an information hub for students. This research is conducted to evaluate the acceptance level of the UTAUT2 model and the impact of both the main and target variables within the UTAUT2 model. This research utilizes a quantitative method with 150 respondents, analyzed using SMART PLS 3.0 software." software. The research findings indicate that the acceptance level of the UTAUT2 model reaches 74%, signifying a high adoption rate. Variables like Perceived Value (p-Value: 0.019) and Habit (p-Value: 0.009) significantly influence Behavioral Intention, with a p-Value < 0.05, indicating that their hypotheses are accepted. On the other hand, variables such as Performance Expectancy (p-Value: 0.660), Effort Expectancy (p-Value: 0.417), Social Influence (p-Value: 0.652), and Facilitating Conditions (p-Value: 0.292) There is no substantial influence on Behavioral Intention as a result of using Information Technology (IT), indicating that their hypotheses have not been endorsed.. Additionally, the variable Hedonic Motivation (p-Value: 0.978) also does not can significantly impact one's inclination toward a  behavior Intention. However, variables Facilitating Conditions (p-Value: 0.000) and Behavioral Intention (p-Value: 0.000) have a positive impact on Use Behavior, indicating that their hypotheses are accepted. Conversely, the variable Habit (p-Value: 0.915) Does not exert a significant impact on Uss Behavior, resulting in the rejection of its hypothesis.
Information Technology Security Audit at the YDSF National Zakat Institution Using the ISO 27001 Framework Kamal, Mustafa; Muhamad, Muhamad; Sudianto, Yupit; Fauzan, Muhammad Arkan; Anggito, Yuvens; Yasin, Wahid; Hermawan, Hendrik
Jurnal Sisfokom (Sistem Informasi dan Komputer) Vol. 13 No. 1 (2024): MARET
Publisher : ISB Atma Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32736/sisfokom.v13i1.1987

Abstract

In this era of cyber crimes, data security is an important aspect that needs special attention from an organization. This is reinforced by the ratification of Law Number 27 of 2022 on personal data security. The National Zakat Amil Institute (LAZNAS) Yayasan Dana Sosial al Falah (YDSF) as an institution with a legal entity and having data on more than 100,000 donors and partners, it also has an obligation to protect the personal data of donors and partners.  The focus of this research is to evaluate and audit information technology at the LAZNAS YDSF, especially regarding the security aspect of information technology. Evaluations and audits were carried out using the ISO 27001 framework as a standardization of information technology security at the international level. In this study, information technology audits were conducted using quantitative methods. The assessment was carried out on seven main clauses that are priorities for the LAZNAS YDSF based on management priorities: compliance clauses, risk management, policies, assets, physical and environmental management, access control, and incident management. Data were collected using a questionnaire distributed to all the LAZNAS YDSF managers and employees. Fifty-five respondents, ranging from management to staff, were involved in filling out the questionnaire, ranging from management to staff. Based on the recapitulation of answers from respondents, it was found that the risk management and access control clauses had good results, with scores of 2,727 and 2,796. The compliance and incident management clauses have scores of 2.381 and 2.53, respectively; therefore, improvement efforts need to be made. By evaluating and auditing information technology that refers to the ISO 27001 standard, it is hoped that LAZNAS YDSF can protect and maintain the confidentiality, integrity, and availability of information, and manage and control information security risks.
Analysis and Design of Distribution Systems Information Flow in the Sugar Supply Chain in Indonesia Ekawati, Ratna; Arkeman, Yandra; Suprihatin, Suprihatin; Sunarti, Titi Candra
International Journal of Mechanical Engineering Technologies and Applications Vol. 2 No. 1 (2021)
Publisher : Mechanical Engineering Department, Engineering Faculty, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/MECHTA.2021.002.01.7

Abstract

Today's modern supply chain represents a complex and real-time, organization, resource, activity, information, and data source that is involved in the distribution of products and services ranging from upstream to downstream of the supply chain. In the past 4.0 supply chain technology was not just a linear business function, but as the center of the main process of ecosystems that are in a blind spot chained by value. With information as a foundation in the decision-making process so that information can create integrated and efficiently coordinated supply chains. So that it can show continuity from planning to production, inventory, quality, and price control in each chain. An inefficient distribution that results in mistrust among stakeholders, because it has an impact on the decline and loss of value chain in quality and quantity. Integrity problems from the data collected were found in this study. These findings include the identification of various stakeholders, including farmers, importers to customers, and regulators, as well as their needs, which will be described through the use case, and BPMN. The results obtained are that the main actors (stakeholders) of the system are divided into farmers, importers, processing factories, headquarters, hauling services, and markets (customers) in the distribution of product information flow systems. Suggests tracking and tracing based on real-time data flow of product information coming from each actor in the sugar supply chain that is equipped with an accurate data distribution information support system.
Improving Digital Literacy of Village Communities in Indonesia through Information Technology-Based Community Service Programs Budiarto, Balla Wahyu; Karyadi, Sugeng; Wasiran, Wasiran; Pratiwi, Ratih; Irwan, Dedy
Unram Journal of Community Service Vol. 5 No. 3 (2024): September
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v5i3.716

Abstract

This Community Service Program (PKM) aims to improve the digital Literacy of rural communities in Indonesia through information technology-based Training. This activity was conducted online and involved 50 participants with a varied basic understanding of digital technology. Interactive training methods using the Zoom application and mentoring via WhatsApp are carried out to ensure participants can understand and practice the training material, especially in social media and e-commerce. The Training results showed a significant improvement in the participants' abilities. Before the Training, only 20% of participants could use social media, and 15% could take advantage of e-commerce. After the Training, this figure increased to 85% and 70%, respectively. Although there are challenges in the form of limited internet access in some regions, the provision of materials that can be accessed offline helps participants in the learning process. This program increases digital Literacy and contributes to improving the local economy through digital marketing of village products. With positive results, this program can be replicated in other regions to empower the community through information technology. This study shows that the right digital training approach can significantly impact Literacy and economic empowerment in rural communities.
Financial Literacy, Investment, and Digital Financial Information Training at SMAS Garuda Palangka Raya Made Ayu Artharini Koesanto, Stefani; Husnatarina, Fitria; Rahmaddian; Yovita; Rubyasih, Arina; Windyaningrum, Rachmawati
Unram Journal of Community Service Vol. 6 No. 2 (2025): June
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i2.1027

Abstract

Financial Literacy, Investment, and Digital Financial Information Training at SMAS Garuda Palangka Raya. Increasingly complex economic dynamics encourage people to look for additional sources of income outside their main job. Investment has emerged as a popular alternative. However, being successful in investing is highly dependent on an individual's level of financial literacy, investment experience, and risk profile. This community service aims to increase public awareness, especially among students and teachers at SMAS Garuda Palangka Raya, who often use online shopping applications and pay-later payment schemes. The digital transactions habits among students and teachers that are not balanced with basic knowledge about financial management and investment can trigger excessive consumer behavior. With 31 participants from SMAS Garuda Palangka Raya, the team successfully trained and gave information about how to budget, manage income and also invest using a fintech application. The training evaluation concluded that participants had improved their understanding of financial management and investment. The majority of participants also understand the function of an emergency fund and have a sense of how to deal with investments with irrational levels of profit and how to deal with debt. By implementing financial management, investment, and digital financial information literacy training, the training participant will be able to develop more responsible financial behavior and avoid debt traps, and also in order to prevent high-risk financial practices, such as dependence on high-interest loans to meet consumer needs.
Empowering Youth of Nagari Koto Tuo Through Population Information Systems and Digital Marketing for Household Products Syukriadi; Amrizal; Hendra; Rabby Nazli; Ega Evinda Putri; Widya Febrina
Unram Journal of Community Service Vol. 6 No. 2 (2025): June
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i2.1033

Abstract

This community service activity aims to increase the digital literacy and entrepreneurial capacity of youths in Nagari Koto Tuo, Harau District, by introducing a Population Information System and training on Digital Marketing for household products. Through a series of workshops held at the computer laboratory of Politeknik Pertanian Negeri Payakumbuh, participants were taught basic data management, website creation, and strategies for marketing local products through digital platforms. This program provides solutions to the lack of a structured population data system and the limited market reach of household businesses. The outcomes include the development of a prototype village population database system and enhanced participant capability in online marketing.

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