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INTEGRATING ACCOUNTING INFORMATION SYSTEMS AND ENTERPRISE RISK MANAGEMENT FOR REAL-TIME FINANCIAL RISK MONITORING Hossen, Munkashir
International Journal of Accounting Innovation Vol. 1 No. 3 (2025): October
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i3.28

Abstract

Objective: This study aims to examine the strategic integration of Accounting Information Systems (AIS) and Enterprise Risk Management (ERM) as a mechanism for strengthening real-time financial risk monitoring and improving organizational decision-making in dynamic financial environments. Method: The study adopts a conceptual and analytical review approach by synthesizing relevant literature on AIS functionality, ERM frameworks, cybersecurity risks, and digital risk governance. Key themes related to system integration challenges, risk control mechanisms, and governance practices are systematically analyzed to develop an integrated perspective. Results: The findings indicate that AIS–ERM integration enables organizations to shift from reactive financial management toward proactive and predictive risk identification through accurate data processing, real-time monitoring, and advanced analytics. However, implementation challenges persist, including legacy system incompatibility, cybersecurity threats, human error, and organizational resistance. The adoption of best practices—such as encryption, access control, continuous monitoring, incident response planning, and leadership-driven change management—significantly enhances system reliability and risk mitigation effectiveness. Novelty: This study highlights the strategic value of aligning transactional accuracy with enterprise-wide risk governance by emphasizing predictive analytics, customizable dashboards, and risk-aware organizational culture as critical enablers of modern financial governance.
Design of Industrial Practice and Thesis Monitoring Information System (SIPIKRI) In Informatics Engineering Study Program, State University of Surabaya Ronggo Alit; Agus Prihanto; Aditya Prapanca
IJCONSIST JOURNALS Vol 5 No 1 (2023): September
Publisher : International Journal of Computer, Network Security and Information System

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ijconsist.v5i1.116

Abstract

Abstract— Industrial Practice Activities are a place for students to gain experience in the world of work and research experience in the form of a thesis by practicing the theories they have learned in lectures. In addition, it is also a place where students express their ideas, scientific ideas and produce research results and products before they become a Bachelor. The mechanism for appointing supervisors and examiners as well as scheduling Industrial Practice and thesis in the Informatics Engineering study program is carried out by the study program through the administration while the schedule and examination team are informed via messages to each examiner. Previously, there was a system that only solved the problem of industrial practice activities, namely the Web-based Industrial Practice Monitoring Information System, which is a system that can provide information about industrial practice programs online. This system has advantages in terms of the speed of presenting the information produced. In addition, this system is web-based so that it can be accessed at any time. This process takes a long time and good management, so that students get supervisors who are in accordance with their fields of expertise and the right exam schedule so that it does not interfere with the lecture schedule and lecturer schedule, but the same problem arises related to student thesis activities. then a system is needed that can solve problems that arise related to thesis activities. The conclusion that can be drawn in this study is the production of the Industrial Practice and Thesis Monitoring Information System (SIPIKRI) which can help the Informatics Engineering study program, Faculty of Engineering, Surabaya State University to run smoothly. In addition, it is hoped that this information system can assist the work of informatics engineering study program managers in carrying out the administration of these activities. Keywords— Information systems, Industrial Practice and Thesis, Monitoring
Visualization of Village Fund Budget Realization to Improve Transparency of Information to the Community Syahrullah, Syahrullah; Lapatta, Nouval Trezandy; Rinianty, Rinianty; Hernita, Ayu; Supardi, Nurhikmah
Jurnal Abmas Negeri (JAGRI) Vol. 6 No. 2 (2025): Volume 6 Nomor 2 Desember 2025
Publisher : Sarana Ilmu Indonesia (salnesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36590/jagri.v6i2.1763

Abstract

Generally, village fund information is delivered in manual format or through printed materials. This type of information delivery is difficult for certain groups to understand, resulting in low community participation in village development planning and evaluation. A new approach is needed, involving the application of information technology through the visualization of village fund planning and budget realization data. This community service program aimed to increase the transparency of village fund management through training in data visualization of planning and budget realization, thereby providing village officials, neighborhood associations, family welfare programs, youth organizations, and young people with an understanding of the importance of information disclosure and the skills to process budget data digitally. The activities are carried out through a combination of theory, practice, group discussions, and monitoring and evaluation. Participants were trained to use Microsoft Excel to present data in the form of infographics, tables, and diagrams that are easy to understand. In this way, the community can obtain a clearer picture of village fund management. The community service activity was designed to last for 6 months (June to November 2025) and the training was conducted over 2 days with a duration of 10 hours, divided into 5 hours per day. The results of the activity showed an average increase in participants’ knowledge and skills of 34 points. This activity can improve participants’ skills and knowledge in visualizing village fund planning and realization data.
Transformation Of The Geographic Information System For The Distribution And Monitoring Of Stunting Children Using Epicollect5 At Nuangan Community Health Center Harikedua, Vera T.; Pascoal, Meildy Esthevanus; Sambuaga, Joy V.L
VISIKES Vol. 24 No. 2 (2025): VISIKES
Publisher : Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60074/visikes.v24i2.11637

Abstract

In the era of rapid development of digital technology, digitalisation has become a key driver of transformation in various sectors of life. In particular, in the context of health, digitalisation offers great potential to improve access, efficiency and quality of health services. On the other hand, health literacy is a critical aspect to ensure people can optimise the benefits of technological developments. This research aims to build a Geographic Information System for mapping the distribution of stunting and improving the ability of cadres in handling and preventing stunting based on digital android. The research method used involves field surveys, health data collection, and the use of GIS technology to analyse the spatial distribution and risk factors for stunting. The results with this system are able to provide a geographic information system for the distribution in each sub-district and village by providing prevalence information and in handling it provides a forecasting feature for predicting the distribution of stunting in the next period, in order to anticipate the increase in stunting rates in Nuangan District. Conclusion: The process of reading data visualisation on the map of spatial analysis results can help cadres and health workers in understanding stunting problems in the community.
Creating a Digital Information Map in Hanura Village, Pesawaran Regency Afwan, Nur; Rosmiati, Viona; Herlinawati, Fegy; Mahesa, Ages; Zaidani, Aura Husnaini Putri; Baysella, Zahira Sandra; Widiarso, Yosef
Indonesian Journal of Community Services Cel Vol. 4 No. 1 (2025): Indonesian Journal of Community Services Cel
Publisher : Research and Social Study Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70110/ijcsc.v4i1.42

Abstract

This community service activity focuses on the creation of a digital information map in Hanura Village, which aims to improve the management of infrastructure, agriculture, natural resources, and spatial planning. It also helps in disaster management, economic development, and better public services. This map not only increases government transparency but can also be used as a basis for the development of innovative applications. Thus, the creation of a digital information map is an important tool in the planning and management of the Hanura Village area and improves the quality of life of the local community. The creation of this information map is an important step in spatial data management in Hanura Village because it helps in resource management, disaster risk mitigation, economic development, increases government transparency, and supports better decision-making related to regional planning. The method used involved field surveys and digital mapping technology in Hanura Village, on July 1-20, 2023. The results of this community service activity show the implementation of an information map that successfully integrates diverse data, such as infrastructure, agricultural land, public assets, as well as geographic and demographic characteristics. The discussion includes the significance of information maps in supporting sustainable regional planning and community participation in the decision-making process. The importance of information maps as an effective tool in embracing data diversity to help create a better understanding of village dynamics and support better informed decision-making.
Legal Considerations of the Notary Supervisory Board Regarding the Concept of Carefulness and Legal Consequences For Deeds Made Based on False Information Ahmad Wildani Taufiqi; Rachmi Sulistyarini; Fathul Laila
INTERNATIONAL JOURNAL ON LANGUAGE, RESEARCH AND EDUCATION STUDIES Vol 9, No 2 (2025): International Journal on Language, Research (Law) Education Studies
Publisher : State Islamic University of North Sumatra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47006/ijlres.v9i2.26548

Abstract

This research examines the legal responsibility of notaries for authentic deeds made based on false statements from the perspective of the Regional Supervisory Council of Southeast Sulawesi. The main issues explored are how the MPW interprets the phrase "careful and thorough" in Article 16 paragraph (1) letter (a) of the Notary Act and how such interpretation affects the validity of deeds and the notary's legal liability. The study employs a normative juridical method using statutory, conceptual, and analytical approaches that link positive legal norms with MPW Decision No. 6/PTS/MPWN_Prov.Sultra/I/2025 jo 04/PTS/MPWN_Prov.Sultra/VI/2025. Findings indicate that the MPW considers the notary's failure to verify documents and parties' identities as culpa lata (gross negligence), rendering the deed invalid as an authentic instrument. The results demonstrate that the prudential principle in notarial practice functions not merely as an administrative norm but as an ethical-professional standard that ensures the integrity of authentic deeds. The study highlights the urgency of establishing a Code of Prudence as a standardized ethical assessment tool to strengthen supervision, prevent inter-council disparities, and balance public protection with professional security.
DEVELOPMENT COMMUNICATION AND PUBLIC INFORMATION TRANSPARENCY: A CONTENT ANALYSIS OF THE WEBSITE OF THE BIREUEN REGENCY GOVERNMENT Nurhayati, Nurhayati; Denilza, Irhazt Angga; Urrahmah, Syifa; Ramayuni, Ramayuni
Journal Analytica Islamica Vol 15, No 1 (2026): ANALYTICA ISLAMICA
Publisher : Program Pascasarjana UIN Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/jai.v14i3.28033

Abstract

The rapid growth of digital technology has encouraged local governments to utilize online platforms as tools for development communication and public information dissemination. Government websites serve as strategic spaces for demonstrating accountability, providing development data, and strengthening engagement with citizens. However, the effectiveness of such platforms depends not only on the availability of information but also on the depth, clarity, and transparency of the messages presented. Within this context, this study explores how the Government of Bireuen Regency represents development communication and public information transparency through its official website from May to October 2025. Using qualitative content analysis guided by Krippendorff's framework, the research examines news articles, announcements, opinion pieces, and activity reports collected through systematic observation and documentation. The findings show that the government frequently employs positive, ceremonial, and legitimacy-oriented framing, particularly in topics related to social housing, participatory planning, budget refocusing, and educational revitalization. Although the website structure is well-organized, the transparency offered remains symbolic, with limited quantitative data, progress indicators, and technical details. These results highlight the need to strengthen substantive transparency through open data and participatory mechanisms so that the website can function as an effective instrument of public accountability
INFLUENCER CULT AND INFORMATION SYSTEM ECOSYSTEM: FROM CULTURAL CONSUMPTION TO DIGITAL IDOLATRY IN THE PERSPECTIVE OF NEW CULTURE AND QUR'ANIC VALUES Zein, Achyar; Mailin, Mailin
Journal Analytica Islamica Vol 14, No 2 (2025): ANALYTICA ISLAMICA
Publisher : Program Pascasarjana UIN Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/jai.v14i2.26547

Abstract

This study explores the phenomenon of digital idolatry as a cultural manifestation within the algorithmic ecosystem of social media. Using a mixed-methods approach, the research integrates quantitative analysis through Structural Equation Modeling-Partial Least Square (SEM-PLS) and qualitative interpretation based on thematic interviews. The quantitative results reveal that cultural consumption and information system quality significantly influence digital idolatry, while information quality has a weak impact. These findings indicate that technological reliability and cultural participation are more decisive in shaping excessive attachment to digital figures than informational clarity alone. The qualitative findings reinforce this pattern, highlighting emotional attachment, lifestyle imitation, ritualized online behavior, and financial sacrifice as expressions of collective worship in digital spaces. Interpreted through Qur'anic values, such as wasathiyyah (moderation), tabayyun (verification), and anti-israf (avoidance of excess), the study argues that digital idolatry reflects a moral imbalance fostered by algorithmic design and social validation systems. The research contributes to the integration of socio-technical theory with ethical theology, offering a normative framework for promoting critical, balanced, and ethical digital engagement. This study emphasizes the urgency of developing spiritual digital literacy as a cultural counterweight in the age of algorithmic influence.
The Role of Information Technology in Zakat Management at the National Zakat Collection Agency Rahmani; Khusnudin
al-Afkar, Journal For Islamic Studies Vol. 8 No. 4 (2025)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v8i4.1870

Abstract

Although technology and information in Indonesia have been widely used in various aspects such as zakat management, it is known that there are still obstacles during implementation. The obstacles faced include low public awareness in knowing about the use of technology in the process of managing zakat, the lack trained human resources in managing information technology systems, especially in the field of zakat, and limited technological infrastructure in certain areas. The purpose of this writing is to provide an analysis of the role of information technology in managing zakat at the national zakat collection agency. The writing method uses a qualitative type. The results and conclusions drawn are that Baznas (National Zakat Collection Agency) in distributing, managing, or collecting zakat can be assisted by the existence of technology such as AI, IoT etc. In managing zakat, Baznas uses two types of software, namely SIMBA (Baznas Information Management System, in this application, financial report printing, distribution and operations, zakat collection, muzakki and mustahik management will presented. Second software used by Baznas is ERP (Enterprise Resource Planning) intended for Baznas in managing finances through cooperation with Financial Information System.
Validity of competency-based architecture textbooks in the concentration of building modeling and information design at SMK Negeri 3 Tanjungpinang Husain, Farid Muhammad; Nevrita; Kurmalasari, Tety; Malik, Abdul; Abdulhajar, Encik
Educenter : Jurnal Ilmiah Pendidikan Vol. 4 No. 1 (2025): Educenter: Jurnal Ilmiah Pendidikan
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/educenter.v4i1.1936

Abstract

Ideally, textbooks used in the learning process at vocational schools should serve as a bridge between theory and practice in the field. However, in reality, the textbooks available at SMK Negeri 3 Tanjungpinang still need improvement. This study aims to determine the validity of the competency-based architecture textbooks that have been developed to support learning in the DPIB Specialization at SMK Negeri 3 Tanjungpinang. This research is R&D research using the ADDIE development model, but this research only confirms the Development stage (validation of the development product). The validation process was carried out by media experts and subject matter experts using a Likert scale-based questionnaire covering aspects of appearance, language, content, and presentation. The data were analyzed descriptively and quantitatively by calculating the total score and determining the level of feasibility. The validation results showed that the textbook obtained a very high level of validity, with a percentage of 98.5% in the learning media aspect and 97% in the learning material aspect. Thus, the average validation results showed that the developed textbook was in the highly valid category, which means that it met the feasibility criteria in terms of content and learning media, making it suitable for use as a learning resource in learning activities at vocational schools.

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