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Effects Of Information Digitalization And Social Media Adoption On Financial Performance In Indonesia State Owned Enterprises Paul Usmany; Hartina Husein; Trisye Natalia Kilay; Ribka Shintia Febriarti Bonara; Amelia Josefin Viotty Radianto
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8941

Abstract

In the era of digital transformation, State-Owned Enterprises (SOEs) face pressure to improve transparency, stakeholder engagement, and financial performance through information digitization and the use of social media. However, the effectiveness of these digital initiatives in increasing company value remains unclear. This study aims to empirically examine the effect of information digitization and social media use on the financial performance of SOEs in Indonesia. This study uses a quantitative approach with secondary data from annual financial reports and companies, and is analyzed using the MANOVA test. The analysis of 32 SOEs in Indonesia shows that information digitization has no significant effect on financial performance. Conversely, social media use has a positive and significant effect, indicating that active engagement through digital platforms can improve interaction with stakeholders and public perception, ultimately contributing to improved financial performance. These findings emphasize the importance of strategic social media adoption as a driver of company performance, while information digitization alone is not capable of delivering a tangible financial impact.
The Role of Information Technology in Enhancing Transparency and Relevance of Financial Reporting Values: Systematic Literature Review (2020–2025) Shara Ketty Moretta Situmorang; Sambas Ade Kesuma; Fahmi Natigor Nasution; Keulana Erwin
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6368

Abstract

The development of information technology has brought about significant transformations in global financial reporting practices. The digitalization within the domain of financial reporting, notably marked by the utilization of the extensible Business Reporting Language (XBRL) standard, Digital Financial Reporting (DFR), and big data-based disclosure systems, has become a major focus of research in the last decade. This study aims to identify trends, gaps, and future research directions regarding the role of information technology in improving the transparency and value relevance of financial reports through a Systematic Literature Review (SLR) approach to 10 international scientific articles indexed by Scopus published in the period 2020–2025. The research method used the PRISMA approach, which includes identification, screening, feasibility, and inclusion. The analysis was conducted by grouping the research results based on key themes such as corporate governance, XBRL adoption, financial information transparency, and the impact of technological advancements on the value relevance of financial information. The study's findings indicate that the use of information technology serves as a key driver in enhancing the quality, accessibility, and reliability of financial reporting. However, the effectiveness of its implementation varies across countries, depending on the readiness of infrastructure, regulations, and corporate governance. Furthermore, research gaps were identified regarding the integration of XBRL, climate change disclosure, and the concept of double materiality in sustainability reporting.This research provides an academic contribution in mapping the development of the concept of digital financial reporting and the direction of future research, particularly regarding the integration of big data-based information systems and artificial intelligence (AI) in corporate reporting
Implementation and Training on the Use of the Integrated Village Data Management Information System in the Indonesia – Timor Leste Border Area Tedy, Frengky; Paula Bria, Yulianti; Andrianus Nani, Paskalis; M. Meolbatak, Emiliana; Carmeneja Hoar Siki, Yovinia; da Costa Lobo Soares, Jaime; Dos Santos, Apolinario
International Journal Of Community Service Vol. 5 No. 2 (2025): May 2025 (Indonesia - Malaysia - Timor-Leste)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v5i2.866

Abstract

Villages in the Indonesia–Timor Leste border area continue to operate their administrative tasks manually, relying on ledger books and Microsoft Word and Excel to manage data. However, with the rapid advancement of technology, these practices have led to less effective public services. To address this issue, a community service initiative was undertaken to implement the Integrated Village Data Management Information System in Weoe Village, aiming to streamline and enhance service delivery to the community. The system is web-based, which improves accessibility for both residents and village officials, allowing them to access data from anywhere with an internet connection. The initiative consisted of three main stages: preparation, implementation, and evaluation. The implementation of this system was successfully completed. System development and training on the use of the integrated village data management information system significantly improved participants' understanding, as evidenced by the comparison of pre-test and post-test scores. Participants’ average scores increased by 34.5 points, from 49 in the pre-test to 83.5 in the post-test among five participants. This web-based village data management information system has proven to be an effective solution for enhancing public services, making them more efficient and impactful.
Digitization Of The Pangeran Cakrabuana Museum: A Website-Based Cultural Asset Management Information System Novianti, Dian; Wicaksono, Freddy
Jurnal Improsci Vol 3 No 2 (2025): Vol 3 No 2 October 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/improsci.v3i2.1049

Abstract

Background. This research discusses the digitization of the Prince Cakrabuana Museum through the development of a website-based cultural asset management information system. The background of this research is that the accessibility and efficiency of museum information management remain limited in conventional ways, which affects the dissemination of information and public museum promotion. Aims. This research aims to design and implement a website-based information system that supports the processes of cultural asset inventory, collection documentation, and digital museum information delivery. Methods. The research method used is a qualitative descriptive case study, conducted at the Cirebon Regency Culture and Tourism Office. Data collection techniques are carried out through observation, interviews, and documentation during Field Work Practice (PKL) activities. Result. The results of the study show that the developed system can manage cultural asset data more structurally, increase public access to information, and support the digital promotion of the Prince of Cakrabuana Museum. Conclusion. The conclusion of this study shows that the application of a website-based information system can improve the efficiency of museum asset management and public interest in the preservation of cultural heritage.
Challenges and Opportunities of Information and Communication Technology Integration in Indonesian School Learning: A Critical Literature Review Sitti Nurwalyah; Nova Amelia; Sitti Patima; Ibrahim Arifin
Chatra: Jurnal Pendidikan dan Pengajaran Vol. 3 No. 3 (2025): Chatra: Jurnal Pendidikan dan Pengajaran
Publisher : CV. Yazri Aksara Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62238/chatra.v3i3.313

Abstract

The integration of Information and Communication Technology (ICT) in school learning represents a strategic agenda in contemporary educational transformation. This study aims to comprehensively examine the challenges and opportunities of ICT integration in Indonesian school learning through a critical literature review approach. Data were collected through a systematic search of relevant scholarly articles published in reputable national and international journals between 2016 and 2025. A total of 15 selected studies were analyzed using thematic analysis to identify dominant patterns and key findings. The results indicate that major challenges in ICT integration include disparities in digital infrastructure access, limitations in teachers’ pedagogical competence, and varying levels of acceptance of digital learning platforms. Conversely, ICT integration also offers significant opportunities to enhance instructional flexibility, student motivation, and access to diverse learning resources. This review highlights that successful ICT integration depends not only on technological availability but also on systemic readiness and sustained policy support. The findings of this study provide a conceptual foundation for policymakers and educators in developing inclusive and sustainable digital curriculum management in schools.
Information experiences of young generation social media users in Indonesia’s political year 2024 Hanifatunnisa, Najwa Auliana; Lusiana, Elnovani; Perdana, Fitri
Jurnal Kajian Informasi & Perpustakaan Vol 13, No 2 (2025): Accredited by Ministry of Education, Culture, Research and Technology of the Re
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jkip.v13i2.55608

Abstract

Background: As future leaders of the nation, the young generation's task is to comprehend the complexity of the various issues that arise in society, including those related to politics. On the other hand, their innate status as digital natives also affect the way they process information. The unstoppable dynamics of information in the online world create a variety of experiences for them. Purpose: This study aimed to determine the information experience of young social media users throughout the 2024 political year in Indonesia. Methods: The research method used was qualitative. Data were obtained from observation activities and interviews with seven informants. The informants were selected based on several criteria to ensure their experiences were relevant to this study. The collected research data were analyzed thematically, resulting in four themes: lifestyle, information packaging, social media assessment, and information sharing. Results: Study results showed that lifestyle was related to gadget usage, daily political information access, and K-pop. Information packaging included short duration, audio-visual content, independence, humor, and textual aspects. Social media assessment highlights Twitter as a platform capable of training and enhancing intellectuality. Information sharing forms sub-themes such as education, self-expression, reciprocity, and hoaxes. Conclusion: This study concludes that the political information experience of the younger generation today is closely integrated with their lifestyle, information packaging, social media assesment, and information sharing activity. Implications: These results suggest that the information disseminators recommended creating content to increase audience engagement. Social media platforms can be used to cultivate digital literacy and facilitate discussions. However, these findings also emphasize the urgency of strengthening information filters to mitigate the negative impact of information-sharing patterns that risk spreading hoaxes.
Implementation of the Hospital Management Information System Using the PIECES Framework: A Literature Review Andareta Ryenwid, Carissa; Kusuma Wardani, Ika; Dwi Widiya Ningsih, Novita
Jurnal Manajemen Informasi dan Administrasi Kesehatan Vol. 8 No. 2 (2025): JMIAK
Publisher : Program Studi D3 Rekam Medis dan Informasi Kesehatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jmiak.v8i2.7490

Abstract

Sistem Informasi Manajemen Rumah Sakit merupakan aplikasi berbasis teknologi informasi yang digunakan untuk mengintegrasikan administrasi rumah sakit, pelayanan medis, dan manajemen. Tujuan penelitian ini adalah menganalisis implementasi sistem informasi manajemen rumah sakit dengan menggunakan metode PIECES (Performance, Information, Economy, Control, Efficiency, Service). Metode yang digunakan adalah pendekatan kajian pustaka. Data penelitian diperoleh dari 263 artikel yang diambil melalui Google Scholar, yang kemudian disaring hingga 10 artikel memenuhi kriteria inklusi. Hasil penelitian menunjukkan bahwa sistem informasi manajemen rumah sakit telah mendukung proses digitalisasi di rumah sakit, namun implementasinya masih menghadapi berbagai tantangan. Dari sisi kinerja, sistem melambat pada jam sibuk karena keterbatasan infrastruktur. Terkait informasi, masih ditemukan duplikasi data dan inkonsistensi antar unit. Aspek ekonomi menunjukkan efisiensi biaya belum optimal karena keterbatasan integrasi dengan BPJS V-Claim. Dari sisi pengendalian, masih terdapat kelemahan pada keamanan data seperti praktik berbagi password dan audit trail yang belum optimal. Efisiensi sistem juga terhambat oleh duplikasi entri data dan kurangnya pelatihan pengguna. Sementara itu, dalam aspek layanan, sistem informasi manajemen rumah sakit meningkatkan ketertiban administrasi, tetapi waktu tunggu pasien masih relatif lama dan antarmuka sistem belum sepenuhnya ramah pengguna. Kesimpulannya, sistem informasi manajemen rumah sakit memberikan manfaat signifikan bagi digitalisasi dan layanan rumah sakit, tetapi penguatan infrastruktur, integrasi sistem, keamanan data, dan kompetensi sumber daya manusia diperlukan untuk mendukung efektivitas dan keberlanjutan sistem.
Analysis of the Utilization of the Samagov Application Using the System Usability Scale (SUS) Method at the Samarinda City Department of Communication and Information Hidayat, Jekri; Fahmi, Muhammad; Madani, Muhammad Nur
Sebatik Vol. 29 No. 2 (2025): December 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i2.2664

Abstract

The Government of Samarinda City has undertaken digital transformation efforts and launched the Samagov application as part of the Samarinda Smart City initiative, where the success of its implementation largely depends on users’ perceptions of its Usability. If the application is difficult to operate, public engagement will be hindered, resulting in suboptimal utilization. Therefore, measuring Usability is essential to understand whether Samagov meets users’ expectations and needs. This study employs a quantitative approach using surveys and the System Usability Scale (SUS) questionnaire to evaluate the Usability level of the Samagov application. The SUS method, developed by John Brooke in 1986, consists of a ten-item questionnaire designed to assess users’ perceptions of system ease of use. Data were collected by distributing an online questionnaire via Google Form to 40 respondents, consisting of internal staff of Diskominfo and external users who had accessed Samagov services. The calculation process involved subtracting 1 from odd-numbered items, subtracting 5 from even-numbered items, summing all scores, and then multiplying the total by 2.5. The average SUS score obtained from 40 respondents for the Samagov application was 62.56. Based on SUS interpretation scales, a score of 51.7–62.6 falls into grade D with the adjective rating “OK” at the 15–59th percentile. An “OK” score indicates that the application has relatively low Usability and requires improvements in user comfort and ease of use. The interpretation also suggests that while the application is fairly good, it has not yet reached the expected Usability standards for Samagov users. This study concludes that the Usability of the Samagov application, as measured by the SUS method, is rated as “Good” but highlights the need for further improvements in user comfort and ease of use. The SUS method has proven effective in assessing application Usability, providing valuable feedback for developers to enhance Samagov’s functionality and ensure it meets user need.
Analysis of Web-Based Library Information System Design for State Senior High School 13 Samarinda Widiarti, Sylvania Ayu; Fahmi, Muhammad; Pahrudin, Pajar
Sebatik Vol. 29 No. 2 (2025): December 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i2.2672

Abstract

The school library has an important role in supporting the teaching and learning process in schools, one of which is the library at SMA Negeri 13 Samarinda. The library has a collection of books totaling hundreds of titles. The book collection is grouped into several categories such as general subject books, religious books, newspapers, comics, fairy tales, and story books, and many other books. With many different types of book groups, the library at SMA Negeri 13 Samarinda still uses a conventional system where the library admin uses archives or notebooks placed in cupboards such as book borrowing and book return archives, this often makes books that will be borrowed by students difficult to find. The goal is to be able to improve library services at SMA Negeri 13 Samarinda. The conclusion is that the Library Application at SMA Negeri 13 Samarinda was successfully created using Visual Basic 6.0. With this system, it will facilitate the presentation of reports related to the processing of library book data at SMA Negeri 13 Samarinda.
Evolution of the Intellectual Property Information System at the Kalimantan Institute of Technology Using the Waterfall Method and Design Thinking Rajab, Nur Ali; Marianta, Arwin; Lestari , Ika; Azhar, Nur Fajri; Prihasto, Bima
Sebatik Vol. 29 No. 2 (2025): December 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i2.2681

Abstract

Intellectual Property (IP) Management at the Kalimantan Institute of Technology (ITK) was previously hindered by manual processes using Google Forms and Excel that were inefficient and prone to errors, and by limited information systems. This research aims to evolve the ITK Intellectual Property Information System (SIM KI) to enhance data management efficiency at the backend and improve functionality and user experience at the frontend. The development methodology uses a structured Waterfall approach. The backend is developed with Node.js (Express) and PostgreSQL, while the frontend uses React JS with interface design based on Design Thinking. System verification is conducted comprehensively through Black Box Testing, White Box Testing, User Acceptance Testing (UAT), and the System Usability Scale (SUS). The evolution results show successful system implementation that now supports four types of IP (Copyright, Patent, Trademark, Industrial Design). Backend testing through unit testing validates the reliability of internal logic, while frontend testing demonstrates functional success (Black Box), good usability (SUS score 77.89), and significant user acceptance improvement (UAT score increased from 68% to 76%). The evolution of SIM KI successfully resulted in a more efficient, functional, and well-received digital platform, which implies increased effectiveness of IP management in the academic environment of ITK.

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