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An Analysis of the Regional Government Information System for Cash Management at the West Java Provincial Library and Archives Office Anisa Rahayu; Heni Nurani Hartikayanti
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8578

Abstract

The advancement of digital technology has significantly influenced the modernization of public sector financial systems, particularly in regional financial governance. In Indonesia, the Regional Government Information System (SIPD) was introduced to meet the demand for integrated, transparent, and accountable financial management. This study aims to analyze the implementation of SIPD in the cash management process at the West Java Provincial Library and Archives Service. Specifically, it investigates the application of SIPD, identifies operational challenges, and evaluates its effectiveness in supporting financial governance. A qualitative descriptive method was employed, utilizing in depth interviews, direct observations, and document analysis. The findings indicate that although SIPD has been implemented in accordance with applicable regulations, several challenges persist, such as unstable internet connectivity, inadequate user training, and limitations in system features. These limitations include the absence of data correction tools and the lack of tax integration. Such constraints reduce the system’s effectiveness and result in continued reliance on manual processes. This study emphasizes the importance of enhancing technical infrastructure and improving user competence as strategic steps to optimize the role of SIPD in strengthening regional financial performance and ensuring the quality of public financial management.
The Role of Integrated Reporting in Reducing Cost of Capital: Mediating Effect of Information Transparency Farida Sagala; Mitha Christina Ginting; Lamria Sagala; Rike Yolanda Panjaitan; M Doddy Simanjuntak
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/7wwfsc65

Abstract

This research investigates how Integrated Reporting (IR) functions as a comprehensive disclosure mechanism for reducing the cost of capital through enhanced information transparency in publicly listed companies. Drawing upon signaling theory and stakeholder theory, this study examines how integrated reporting practices create value through improved disclosure quality and reduced information asymmetry between firms and capital providers. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 112 publicly listed companies across multiple countries (560 firm-year observations, 2020-2024), the research demonstrates that integrated reporting implementation significantly enhances information transparency (β = 0.618, p < 0.001) and directly reduces cost of capital (β = -0.421, p < 0.001). Information transparency substantially mediates the relationship between integrated reporting and cost of capital (indirect effect = -0.347, p < 0.001, VAF = 45.2%). The model explains 56.4% of information transparency variance and 61.7% of cost of capital variance. This study provides comprehensive empirical evidence of how integrated reporting frameworks transform corporate disclosure practices and financing efficiency in contemporary capital markets
The Influence of Timeliness in Digital Financial Reporting (E-Reporting) on Market Reaction at the Indonesia Stock Exchange: The Mediating Role of Information Asymmetry Gracesiela Yosephine Simanjuntak; Rimky Mandala Simanjuntak; Apriani Magdalena Sibarani; Rike Yolanda Panjaitan; Ivo Maelina Silitonga
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ywtgas73

Abstract

This research investigates how digital financial reporting timeliness (e-reporting) influences market reactions in the Indonesia Stock Exchange through reduced information asymmetry mechanisms. Drawing upon signaling theory, market efficiency theory, and information asymmetry theory, this study examines how timely electronic disclosure practices create value through improved market responsiveness and reduced uncertainty among investors. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 145 publicly listed companies in Indonesia (725 firm-year observations, 2019-2023), the research demonstrates that e-reporting timeliness significantly reduces information asymmetry (β = -0.683, p < 0.001) and positively influences market reactions (β = 0.534, p < 0.001). Information asymmetry substantially mediates the relationship between e-reporting timeliness and market reactions (indirect effect = 0.421, p < 0.001, VAF = 44.1%). The model explains 62.8% of information asymmetry variance and 58.3% of market reaction variance. This study provides comprehensive empirical evidence of how digital reporting infrastructure transforms capital market efficiency and investor decision-making processes in emerging market contexts
Edukasi Kesehatan tentang Penyakit Degeneratif dan Informasi Obat di Kampung Biru, Banjarmasin, Indonesia: Health Education on Degenerative Diseases and Medication Information in Kampung Biru, Banjarmasin, Indonesia Jihan, Jihan; Wahyuni, Arifah Sri; Rizakh, Faizah Siti; Lathif, Elmasrini; Safitri, Dewi; Amelia, Ratih
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 11 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i11.10319

Abstract

Degenerative diseases such as hypertension, diabetes mellitus, and hypercholesterolemia are major global health concerns with high prevalence in Indonesia, including in Kampung Biru, Banjarmasin. This community service initiative aimed to enhance public knowledge about the prevention and management of degenerative diseases, while also providing medication information through the Drug Information Service (DIS). The program involved 58 participants who underwent health screenings (blood pressure, blood glucose, cholesterol, and uric acid levels), disease-specific group education, and DIS sessions conducted by pharmacists. Results showed a 60.34% improvement in participants' knowledge, with a 98.27% satisfaction rate. Data analysis revealed a higher prevalence of these diseases among the elderly (aged 45 years and above), aligning with national epidemiological trends. The program demonstrated the effectiveness of a collaborative approach involving academics, healthcare professionals, and the community in promoting health literacy and preventive care.
MANAJEMEN PENEGAKAN HUKUM KEIMIGRASIAN TERHADAP WNA PELAKU PEMBERIAN KETERANGAN TIDAK BENAR: IMMIGRATION LAW ENFORCEMENT MANAGEMENT AGAINST FOREIGN NATIONAL PERPETRATORS WHO PROVIDE FALSE INFORMATION Dwiki Praditya
TEMATICS: Technology Management and Informatics Research Journals Vol. 7 No. 2 (2025): TEMATICS: Technology ManagemenT and Informatics Research Journals
Publisher : Polteknik Imigrasi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Artikel ini menganalisis manajemen penegakan hukum keimigrasian terhadap WNA yang memberikan keterangan tidak benar dalam kerangka hukum Indonesia. Pendekatan yang digunakan bersifat normatif yuridis dengan menafsirkan UU No. 6 Tahun 2011, terutama Pasal 123 serta PP No. 31 Tahun 2013 dan mengintegrasikan komponen sistem hukum Friedman (struktur, substansi, budaya) dengan fungsi manajerial yang memastikan perencanaan, pengorganisasian, pelaksanaan, dan pengawasan. Kajian menemukan bahwa keterangan tidak benar dapat diproses pidana dan dipadukan dengan tindakan administratif seperti penolakan, pembatalan, deportasi, dan penangkalan. Efektivitas bergantung pada penyaringan berbasis risiko, SOP baku untuk wawancara berlapis dan verifikasi, kejelasan kewenangan dan koordinasi antarlembaga, pelaksanaan disiplin melalui pemeriksaan dan penyidikan, serta pengendalian internal dan telaah berkelanjutan. Kelemahan muncul dari celah kriteria operasional materialitas dan eskalasi, ketimpangan kapasitas kelembagaan, dan budaya yang meremehkan efek jera. Artikel merekomendasikan klarifikasi norma dan standar pembuktian, standardisasi SOP nasional, integrasi data untuk percepatan cross check, pelatihan terarah pada keterampilan wawancara dan verifikasi, serta prioritisasi proses pidana bagi perkara strategis guna memperkuat kepastian hukum dan kepatuhan.
PEMANFAATAN TEKNOLOGI INFORMASI DALAM KEAMANAN LABORATORIUM UNTUK MENGANTISIPASI PENYELUNDUPAN NARKOBA DI INDONESIA: THE UTILIZATION OF INFORMATION TECHNOLOGY IN PRISON SECURITY TO ANTICIPATE DRUG SMUGGLING IN INDONESIA Alif Shofa Danutirta; Muhammad Fahrury Romdendine
TEMATICS: Technology Management and Informatics Research Journals Vol. 7 No. 2 (2025): TEMATICS: Technology ManagemenT and Informatics Research Journals
Publisher : Polteknik Imigrasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52617/tematics.v7i2.851

Abstract

Penelitian ini bertujuan untuk menganalisis peluang pemanfaatan teknologi informasi dalam pencegahan penyelundupan narkoba di lembaga pemasyarakatan, dengan fokus pada integrasi sistem informasi dalam pengamanan. Metode penelitian menggunakan pendekatan kualitatif deskriptif berbasis data sekunder dari kebijakan internal, praktik keamanan, catatan insiden, dan studi terdahulu. Hasil penelitian menunjukkan bahwa pemanfaatan teknologi informasi seperti sistem CCTV berbasis kecerdasan buatan, pengendalian akses digital, dan integrasi manajemen data pengunjung memberikan kontribusi penting dalam pencegahan penyelundupan. Namun, hambatan utama masih ditemukan, berupa kurangnya integrasi sistem informasi, keterbatasan infrastruktur teknologi, rendahnya literasi digital petugas, ancaman keamanan siber, serta keterbatasan sumber daya. Kesimpulannya, transformasi digital dalam pengamanan lapas perlu menjadi prioritas melalui penguatan infrastruktur, peningkatan kapasitas SDM, serta kolaborasi antarlembaga untuk deteksi dini dan pencegahan. Penelitian ini berkontribusi pada pengembangan kebijakan dan sistem informasi pemasyarakatan yang lebih adaptif terhadap ancaman modern.
ANALISIS SISTEMATIS PARAMETER KEAMANAN DAN SKALABILITAS DALAM PENGEMBANGAN SISTEM INFORMASI PEMESANAN ONLINE: SYSTEMATIC ANALYSIS OF SECURITY AND SCALABILITY PARAMETERS IN THE DEVELOPMENT OF AN ONLINE ORDERING INFORMATION Cakra Trinata; Dila Permatasari; Pascalis Danny Kristi Wibowo; Arief Febrianto; Tongam Gustaf Christoper Edwin
TEMATICS: Technology Management and Informatics Research Journals Vol. 7 No. 2 (2025): TEMATICS: Technology ManagemenT and Informatics Research Journals
Publisher : Polteknik Imigrasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52617/tematics.v7i2.852

Abstract

Pengembangan sistem informasi pemesanan online yang aman dan skalabel menjadi semakin penting seiring dengan meningkatnya permintaan pengguna dan kompleksitas data yang ditangani oleh program aplikasi. Penelitian ini bertujuan untuk menganalisis dua parameter utama dalam pengembangan sistem tersebut, yaitu keamanan dan skalabilitas, serta bagaimana kedua parameter ini saling berinteraksi dalam memastikan kinerja optimal dari sistem pemesanan online. Melalui tinjauan pustaka sistematis dari berbagai artikel yang relevan, penelitian ini mengeksplorasi berbagai teknologi keamanan, seperti enkripsi, autentikasi multi-faktor, dan firewall, serta strategi skalabilitas menggunakan microservices, cloud computing, dan load balancing. Temuan penelitian menunjukkan bahwa implementasi teknologi keamanan yang tepat sangat berperan dalam melindungi data dan transaksi pengguna, sementara penerapan strategi skalabilitas yang efektif sangat penting untuk menangani beban transaksi yang tinggi tanpa mengorbankan performa sistem. Artikel ini juga membahas integrasi antara keamanan dan skalabilitas yang memungkinkan sistem pemesanan online untuk berkembang secara efisien dan aman, serta memberikan rekomendasi untuk pengembang dan perusahaan dalam memilih solusi teknologi yang mendukung kedua parameter tersebut. Implikasi penelitian ini memberikan kontribusi teoritis dan praktis dalam pengembangan sistem informasi yang lebih aman dan scalable di sektor e-commerce dan pelayanan publik.
OPTIMALISASI PENGAWASAN KEIMIGRASIAN BERBASIS SISTEM INFORMASI MELALUI APLIKASI PELAPORAN ORANG ASING (APOA): OPTIMIZING OF IMMIGRATION SURVEILLANCE THROUGH THE FOREIGN NATIONALS REPORTING APPLICATION (APOA) AS AN INFORMATION SYSTEM Kadek Tinika Pradnya Nita; Sri Kuncoro Bawono; Agung Sulistyo Purnomo
TEMATICS: Technology Management and Informatics Research Journals Vol. 7 No. 2 (2025): TEMATICS: Technology ManagemenT and Informatics Research Journals
Publisher : Polteknik Imigrasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52617/tematics.v7i2.860

Abstract

Peningkatan arus mobilitas global telah menyebabkan bertambahnya jumlah Warga Negara Asing (WNA) di Indonesia, sehingga menuntut adanya sistem pengawasan yang lebih efektif. Mekanisme konvensional melalui patrol lapangan dan laporan manual dinilai kurang memadai karena keterlambatan informasi, keterbatasan personel, serta cakupan wilayah yang luas. Sebagai solusi, Direktorat Jenderal Imigrasi mengembangkan Aplikasi Pelaporan Orang Asing (APOA) sebagai instrumen digital untuk memudahkan pelaporan keberadaan WNA secara daring, cepat, dan terintegrasi. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan studi kepustakaan, yang mengkaji regulasi, dokumen resmi, literatur akademik, dan media arus utama. Data dianalisis dengan triangulasi sumber guna memastikan keabsahan informasi. Hasil penelitian menunjukkan bahwa APOA berperan penting dalam memperkuat pengawasan keimigrasian melalui peningkatan akurasi data, percepatan arus informasi, serta keterlibatan masyarakat dalam pengawasan. Namun, implementasinya masih menghadapi kendala berupa keterbatasan infrastruktur teknologi, rendahnya literasi digital, variasi kepatuhan pengelola penginapan, dan resistensi Sebagian pengguna. Jumlah laporan yang masuk melalui APOA juga masih rendah dibandingkan dengan total kunjungan wisatawan mancanegara. Dengan demikian, optimalisasi APOA memerlukan peningkatan kapasitas sumber daya manusia, sosialisasi yang intensif, perbaikan infrastruktur teknologi, serta penegakan hukum yang konsisten. APOA dapat dipahami sebagai bagian dari transformasi digital dalam tata kelola keimigrasian menuju sistem pengawasan yang lebih modern dan responsif.
Political information exposure in the 2024 Indonesian election: The case of Indonesian students in India Mujiburrahman, Mujiburrahman; Joshi, Jaghdish S.; Asbudi, Asbudi; Muslem, Muslem; Mulyadi, Mulyadi; Patty, Alberto Noviano; Hastira, Muh Fichriyadi
SIMULACRA: JURNAL SOSIOLOGI Vol 8, No 2: 2025
Publisher : Center for Sociological Studies and Community Developmen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/sml.v8i2.31381

Abstract

This study explores how exposure to political information through social media influences Indonesian students in India in the 2024 Presidential Election. This study uses a mixed methods approach, combining a quantitative survey of 41 students with in-depth interviews to gain a more comprehensive understanding. Data were collected through online questionnaires and focus group discussions, then analyzed using descriptive statistical techniques and thematic analysis. The results show that Instagram and YouTube are the leading platforms for political information, with 56% of respondents stating that they trust the content they consume. This exposure does not necessarily change political preferences but contributes to increasing political awareness, strengthening digital literacy, and fostering critical thinking. The uniqueness of this study lies in its focus on diaspora students, who are relatively rarely touched upon in the literature on digital politics in Indonesia. Unlike domestic voters who are often influenced by viral issues, Indonesian students in India exhibit more reflective information consumption patterns, influenced by their transnational experiences. These findings confirm that social media functions as a cross-border digital democracy space, highlighting the importance of strengthening digital literacy to ensure more conscious, reflective, and quality political participation among the diasporas.
Assessment of Seaweed Farming Suitability in Tesabela Village Kupang Regency Using Geographic Information System Nuban, Sri Rahayu; Rina, Timotius Ragga; Khairani, Nurul Fitri; Bulan, Melkianus Teddison; Malafu, Norsem Nehemia; Banggut, Emanuel Destianus; Lukmini, Aisyah; Swari, Wahyu Dani; Rassi, Sakeos Mullia; Bota, Bernadus
Barakuda 45: Jurnal Ilmu Perikanan dan Kelautan Vol 7 No 2 (2025): November
Publisher : Fakultas Perikanan dan Ilmu Kelautan Universitas 17 Agustus 1945 Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47685/barakuda45.v7i2.727

Abstract

Seaweed plays an important role in the implementation of the Blue Economy concept in Indonesia, as it not only serves as a commodity that supports the economy of coastal communities, but also has the potential to enhance national food security, mitigate the impacts of climate change, and promote sustainable marine resource management practices. The waters of Tesabela Village represent one of the potential areas that can be developed as a seaweed aquaculture center in Kupang Regency. The purpose of this research is to generate a site suitability map for seaweed cultivation in the marine area of Tesabela Village, Kupang Regency. Sampling points were determined using purposeful random sampling, but within the entire area. A total of six sample points were selected. Sample points one through six represent the waters of Tesabela Village. Secondary data was also collected to provide additional information for the geographic information system. The analysis showed that three stations were categorized as highly suitable (S1): stations 4, 5, and 6, with a total area of ​​96.57 ha. Stations 1, 2, and 3 were categorized as suitable (S2), or acceptable, with an area of ​​80.48 ha. These factors have the potential to reduce productivity, but farmers can generally address them through technical adjustments. Furthermore, seaweed farmers still need more support from the government and the private sector to maintain the sustainability of their farming operations and to conduct further research.

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