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The Influence of Internal Control Systems and Understanding of Accounting Information Systems on Financial Performance Dadang Abdullah; Siti Asmanah
Agregat: Jurnal Ekonomi dan Bisnis Vol. 9 No. 2 (2025)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol9.i2/21300

This study aims to analyze the influence of internal control systems and accounting information systems on financial performance. The object of the research is the management of the Muhammadiyah Banten regional leadership. This study was conducted on 78 respondents using a quantitative descriptive approach. The data collection method uses the survey method with research data collection instruments are questionnaires through Google Form. The approach used in this study is the Structural Equation Model (SEM) with Smart Partial Least Square (PLS) analysis tools, validity tests, reliability tests and hypotheses of all scales are declared valid. This study proves that the internal control system has a significant effect on financial performance, the accounting information system has a significant effect on financial performance

The Influence of Hedonic Motivation on Online Purchase Intention: The Mediating Role of Information Availability Among University Student in Bandung Duki, Ahmad Zufar Aptawangsa; Namuri, Diana Sari; Hartadi, Adhi Prapaskah
SENTRALISASI Vol. 15 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i1.4944

This study aims to examine the effect of hedonic motivation on online purchase intention (OPI) among university students in Bandung who represent a large segment of digital natives, while also analyzing the mediating role of information availability. Data were collected through an online questionnaire consisting of 18 indicators and obtained 228 valid responses. The analysis was conducted using Partial Least Squares Structural Equation Modeling with SmartPLS 4. The results of the measurement model confirmed that all constructs met the requirements for convergent validity, discriminant validity, and reliability. Among the dimensions of hedonic motivation, gratification shopping emerged as the strongest predictor, while social shopping showed weaker influence. These findings highlight the importance of emotional satisfaction and enjoyable shopping experiences in shaping students’ online purchase behavior. This study contributes to the literature on digital consumer behavior and provides practical implications for e-commerce platforms to strengthen hedonic values, particularly through strategies that integrate social interaction to increase purchase intention among young consumers. Future research is encouraged to include other constructs such as utilitarian motivation, e-service quality, and electronic word of mouth, as well as broader samples to improve external validity.

Planning of Information Technology Governance as a Support for Public Services Using the COBIT 5 Framework (Case Study: Lawang District, Malang Regency) Wijaya, Indra Dharma; Ismail, Ade; Hendrawan, M Afif; Wibowo, Dimas Wahyu; An-nisa, Miftakhul Ariefta
PINISI Discretion Review Volume 9, Issue 1, September 2025
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v1i1.78700

The Lawang District Government holds the responsibility to establish an Information Technology (IT) Governance protocol to fulfill governmental duties and maximize the value of public services, considering the crucial role of information technology. The governance framework must align with the mission of Lawang District as a public service institution. This study aims to design an IT governance framework that supports public service delivery in Lawang District, Malang Regency, by utilizing the COBIT 5 framework, focusing on the subdomains EDM01 (Ensure Governance Framework Setting and Maintenance), EDM04 (Ensure Resource Optimization), DSS01 (Manage Operations), and DSS03 (Manage Problems). The study measures the capability level of IT governance in Lawang District and formulates recommendations to improve public services through better IT governance practices. The findings are expected to enhance the quality, transparency, and accountability of public services in the district. The research methodology includes data collection through questionnaires, observations, interviews, and literature reviews, followed by data analysis using the COBIT 5 framework. Based on the analysis results, the capability levels for subdomains EDM01, EDM04, DSS01, and DSS03 are at Level 3 (Established Process), while the target level for all subdomains is Level 4, indicating a gap of one level. This means that the Lawang District Office has established standardized processes that are implemented consistently across the organization but still requires improvement to reach an optimized and measurable governance state.

Pengetahuan dan Sumber Informasi Anti-Doping di Kalangan Atlet Indonesia: Penguatan Praktik Olahraga Bersih: Anti-doping Knowledge and Information Sources Among Indonesian Athletes: Strengthening Clean Sport Penggalih, Mirza Hapsari Sakti Titis; Muslichah, Rahadyana; Niamilah, Ibtidau; Solichah, Kurnia Mar'atus; Reswati, Vigur Dinda Yulia; Muarifati, Shafira Husna; Adi, Afifah Laksita
Amerta Nutrition Vol. 9 No. 4 (2025): AMERTA NUTRITION (Bilingual Edition)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/amnt.v9i4.2025.710-721

Background: Doping threatens sport and athlete health. Limited knowledge and insufficient access to anti-doping education increase the risk of intentional or unintentional violations. In Indonesia, very few studies have focused on athletes’ understanding of anti-doping regulations and their educational experiences. Objectives: This study aimed to identify the level of anti-doping knowledge and the sources of information that athletes received as a basis for strengthening clean sport practices. Methods: This cross-sectional quantitative study enrolled 149 Indonesian athletes who answered an online standardized questionnaire previously tested for validity and reliability. The instrument encompassed knowledge and educational experiences related to anti-doping. To examine differences in knowledge scores across demographic characteristics, data were analyzed descriptively and by bivariate comparisons. Results: Participants were predominantly 12–17 years old (58.4%), male (65.1%), and represented 18 sports disciplines. Only 36.9% had ever received anti-doping education, and most information was received from coaches. The mean knowledge score was 68.5 (SD=19.9), with 38% classified as having a good knowledge level. Age was the only demographic factor significantly associated with knowledge scores (p-value=0.039). Conclusions: Indonesian athletes generally have moderate anti-doping knowledge, with notable disparities between age groups and weaknesses in specific areas of understanding. Most athletes reported receiving anti-doping information from coaches and the Indonesia Anti-Doping Organization. These findings highlight the need to develop more targeted and experience-based education strategies that actively involve key stakeholders to ensure consistent and standardized delivery of information.

Evaluating the implementation of hospital management information systems based on the DeLone and McLean model: A systematic review Ariyanto, Teguh; Aji, Budi; Intiasari, Arih Diyaning
Malahayati International Journal of Nursing and Health Science Vol. 8 No. 8 (2025): Volume 8 Number 8
Publisher : Program Studi Ilmu Keperawatan-fakultas Ilmu Kesehatan Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/minh.v8i8.1609

Background: The evaluation of information system success continues to attract attention from researchers, practitioners, and management stakeholders alike. Gaining a clear understanding of this success is essential, as it underscores the system’s value and informs future decision-making related to its implementation and improvement. Several methods exist for measuring information system (IS) success, with the DeLone and McLean IS Success Model (D&M model) being the most widely recognized and validated framework. Purpose: To evaluate the effectiveness of Hospital Information Systems (HIS) based on the DeLone and McLean Information Systems Success Model in various healthcare settings. The research focuses on identifying key success factors, challenges in adoption, and implications for future HIS implementations. Method: A systematic review was conducted across five articles published between 2017 and 2024, sourced from Saudi Arabia (1 paper, 20%), Nigeria (1 paper, 20%), South Africa (1 paper, 20%), and Indonesia (2 papers, 40%). The articles were assessed using the DeLone and McLean model, which includes six core dimensions: system quality, information quality, service quality, user satisfaction, usage, and net benefits. Data were collected through user satisfaction surveys, Structural Equation Modeling (SEM), and Partial Least Squares (PLS) techniques. A total of 2,441 participants were involved, including 1,784 healthcare professionals and 657 health information management staff. Results: Findings show that system quality is the most significant factor influencing HIS success, with a positive correlation coefficient of 0.87 between system quality and user satisfaction (p < 0.01). A study in South Africa demonstrated that information quality significantly influenced system usage (β = 0.65, p < 0.05), while service quality impacted user satisfaction with a coefficient of 0.73 (p < 0.01). In Nigeria, although system quality was associated with net benefits (β = 0.53, p < 0.01), user satisfaction did not directly correlate with these benefits (p > 0.05). Common adoption challenges included network disruptions and data storage problems, which were reported in 35% of hospitals using SIMRS in Indonesia. Conclusions: For future HIS implementations to succeed, healthcare institutions must prioritize improving system quality, enhancing information quality, and strengthening service quality. Addressing technical and training challenges will be crucial in overcoming adoption barriers and ensuring the long-term success of HIS.

Design of Batik Dhemar Kambhang Information Media Based on Observational Documentary Film Hujairi, Ahmad Walid; Khoironi, Khoironi; Anugerah, Ahmed David
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.v5i3.1136

Dhemar Kambhang Batik is a typical batik from Sumenep Regency, Madura, which has a unique motif and deep philosophy, namely as a "lit lantern" which means the light of life. However, the lack of media information about batik means that it is not widely known by the public. This research aims to design information media based on observational documentary films to introduce Dhemar Kambhang Batik to the public. The method used is the Multimedia Development Life Cycle with stages: concept, design, material collection, design, testing and distribution. This documentary film directly involves batik owners and cultural observers in Sumenep to provide complete and accurate information. Test results on 50 respondents showed that this documentary film was very informative with a respondent satisfaction level of 3.4 (category "satisfied" or "good") and a success rate of 94%. Positive assessments were also given by cultural experts and film experts, who stated that the storyline, shooting techniques and delivery of information were good and easy to understand. With an observational approach, this film succeeds in presenting information about the history, manufacturing process and development of Dhemar Kambhang Batik in an interesting and informative manner.

Building Information Modeling (BIM) dan Integrated Project Delivery (IPD) sebagai Kerangka Desain Skematik dan Design Development Kolaboratif Arosyid, Yusuf Rochman; Setiawan , Agus
Cerdika: Jurnal Ilmiah Indonesia Vol. 5 No. 11 (2025): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v5i11.2784

Pemodelan Informasi Bangunan (BIM) dan Pengiriman Proyek Terpadu (IPD) menawarkan pendekatan kolaboratif untuk desain arsitektur multidisiplin. Penelitian ini mengevaluasi integrasi BIM dan IPD informal sebagai kerangka kerja kolaboratif selama fase desain skematik dan pengembangan desain. Penelitian dilakukan melalui tinjauan literatur dan desain berbasis praktik menggunakan Archicad dan BIM Cloud, didukung oleh Common Data Environment (CDE) yang terdiri dari Google Sheets dan Canva. Model ini dikembangkan secara progresif dari LOD 100 hingga LOD 300, yang melibatkan arsitektur, struktur, dan disiplin MEP secara paralel. Hasilnya menunjukkan peningkatan efisiensi koordinasi, validasi teknis yang lebih cepat, dan pengurangan revisi desain utama. Meskipun tidak ada kontrak IPD formal, prinsip-prinsip kolaboratif diterapkan secara fungsional melalui transparansi informasi dan keterlibatan awal pemangku kepentingan. Temuan penelitian ini mengimplikasikan bahwa pendekatan BIM-IPD informal dapat diadopsi sebagai strategi desain kolaboratif dalam praktik arsitektur Indonesia. Studi ini menunjukkan bahwa integrasi BIM dan IPD informal dapat diadaptasi sebagai strategi desain kolaboratif dalam praktik arsitektur dalam konteks profesi Indonesia.

Utilization of Information Technology and the Effectiveness of BPJS Employment Services in Indonesia Widyanto, Jasni; Nadhila
Mustard Journal De Ecobusin Vol. 2 No. 2 (2025): Mustard Journal De Ecobusin (MJDE)
Publisher : Generasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/mjde.v2i2.257

The article examines the impact of information technology (IT) application on the effectiveness of services in BPJS BPJS Employment, which is an important institution of public significance serving as an employment social security provider in Indonesia. The quantitative method was used to collect data using questionnaires adapted in a structured design that targeted 120 respondents most of whom were a combination of staff and service users. The product of an inferential statistical procedure such as correlation and linear regression data results, showed that there is a positive correlation between IT utilization and service effectiveness, which was strong and significant. Regression model indicated that IT usage was related to 55.1 percent of the variation in service effectiveness due to the standardized coefficient of 0.742 and the p-value of <0.001. The results of the study show that online registration, automated claims, and mobile platforms increase the value and efficiency of services and have a considerable influence on their manifold dimensions of quality, velocity, and accuracy. The research will fill this gap in a literature base by providing an empirical evaluation of the e-governance processes in Indonesia; it fills this gap because it will provide a quantitative analysis of e-governance processes in Indonesia in a context where most of the literature only presents the qualitative perspectives of the e-governance processes. The findings emphasize the strategic essence of enhancing IT infrastructure, training of these users and digital literacy in the quest to enhance further provision of the services in the institutions in the public sector.

Pembuatan Sistem Informasi Laboratorium Berbasis Google Sites dengan Integrasi Search Vertex AI: Development of a Google Sites-Based Laboratory Information System with Search Vertex AI Integration Astuti, Sutan Nur Chamida Tri; Mubarokah, Alifah; Wasono, Mardi
JURNAL PENGELOLAAN LABORATORIUM SAINS DAN TEKNOLOGI Vol 5 No 2 (2025): November 2025
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/pelastek.v5i2.44321

Sistem Informasi Laboratorium (SIL) diperlukan untuk merekam aktivitas mahasiswa, mengelola data laboratorium secara efisien, dan meningkatkan aksesibilitas informasi. Google menyediakan layanan situs gratis yang berpotensi dapat dimanfaatkan sebagai SIL. Teknologi AI pada google juga dapat diintegrasikan ke dalam situs SIL melalui Gloogle Cloud Console untuk meningkatkan fungsionalitas situs sebagai AI assistant atau peramban pintar. Tujuan implementasi SIL berbasis google ini meliputi peningkatan efisiensi pengelolaan laboratorium, aksesibilitas data dan informasi yang mudah, dan membantu dalam pengelolaan data secara efisien dengan mengurangi kesalahan karena data terhubung langsung pada database google drive. Metode pembuatan SIL mencakup pembuatan situs google dengan data google drive laboratorium, mendesain antarmuka situs dengan mengoptimalkan fitur situs google, dan pengintegrasian AI ke dalam situs dengan genAI Agent Builder pada Google Cloud Console. Peningkatan efisiensi pengelolaan laboratorium, aksesibilitas terhadap data dan informasi laboratorium serta meningkatnya kolaborasi riset antar fakultas dan antaruniversitas dapat dicapai melalui pemanfaatan SIL ini. Luaran dan manfaat lainnya meliputi; diseminasi hasil, dukungan untuk perkembangan pembuatan sistem, dan perlindungan terhadap karya cipta dengan Hak Kekayaan Intelektual (HKI).

Web-Based Modernized Information System for Catfish Supply Chain Management in Village-Owned Enterprises: Sistem Informasi Modernisasi Manajemen Rantai Pasok Ikan Patin Berbasis Web Pada BUMDes Nasari, Fina; Veronika, Nina; Deli, Nur Asma; Akbar, Rahmad; Habibie, Indra; Nurkholifah, Mahdiawan; Amelia , Suci Fitri
Indonesian Journal of Innovation Studies Vol. 27 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v27i1.1825

General Background: Information systems play an essential role in processing data into useful information for decision-making and improving work efficiency. In the business sector, these systems are not only used for recording but also serve as strategic tools for managing resources, designing distribution, and strengthening coordination among business actors. Knowledge Gap: However, in the fisheries sector, particularly in catfish farming in Kampar Regency, there are still challenges such as limited price information, dependence on middlemen, and inefficient distribution. These issues reduce farmers’ profits and limit consumer access to fresh products at reasonable prices. Aims: The development of a web-based Supply Chain Management (SCM) information system aims to facilitate distribution processes, support online transactions, and provide accurate data regarding production, pricing, and market demand. Result:Based on the results of the User Acceptance Test (UAT) conducted with 20 respondents and 10 evaluation questions, user acceptance of the system was very positive, with average scores ranging between 80–95 percent and an overall satisfaction rate above 85 percent. Novelty: This research integrates SCM principles into a web-based system specifically designed for rural-scale catfish supply chains, enabling direct interaction among farmers, BUMDes, and consumers in a single digital platform. Implication: The developed system is feasible to implement and has the potential to support BUMDes Koto Masjid in expanding market access, improving farmer welfare, and strengthening national food security. Highlights: Developed a web-based SCM system integrating farmers, BUMDes, and consumers in the catfish supply chain. Achieved over 85% user satisfaction based on UAT results from 20 respondents. Improved distribution efficiency, market access, and strengthened local food security. Keywords: Information System, Supply Chain Management, Catfish Farming

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