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Optimizing Asset Utilization is a Mediating Variable in the Influence of Information Systems, Competence, and Internal Control Kusnindar, Iksan; Suratno; Nurmala Ahmar
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 2 (2025): September 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i2.16241

Abstract

This study aims to investigate the impact of information systems, competencies, and internal controls on asset management effectiveness, as well as the mediating role of asset utilization optimization in this relationship. The research method used an explanatory survey approach. Respondents in this study were 98 employees assigned to state asset management at the Directorate General of State Assets. Quantitative data were collected through a questionnaire survey. The data analysis technique used was Partial Least Squares (PLS) with calculations assisted by the Smart PLS 4.1.1.4 application program.  The results of the study indicate that asset utilization optimization acts as a mediator in the relationship between information systems, human resource competency, and internal control on asset management effectiveness. Based on the bootstrapping results in the PLS-SEM structural model, the specific indirect effect of each independent variable through asset utilization optimization is proven to be significant, while its direct effect remains significant. This finding suggests that the mediation mechanism at work is partial, as evidenced by the coexistence of significant direct and indirect effects on each path. Thus, asset management effectiveness is not only influenced by the quality of information systems, internal competency, and internal control directly, but also by the organization's ability to convert these factors into optimal, productive, and accountable asset utilization practices.
The Development Of Application For Selecting Programmer Experts At The Communication, Information, And Statistics Agency Of Bengkulu Province Using Simple Additive Weighting (Saw) Method Sari, Apriani Purwita; Khairil, Khairil; Trianggana, Dimas Aulia
Journal of Multidisciplinary Research Vol. 2 No. 2 (2026): January
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jmr.v2i2.489

Abstract

The Communication, Information, and Statistics Agency of Bengkulu Province are a local government agency that plays a role in managing public information and supporting the development of digital services. One of the agency's important needs is the availability of competent expert programmers to support the operation and development of information systems. This study aims to develop a web-based decision support system using the PHP programming language with the CodeIgniter Framework and MySQL database to facilitate the selection process of expert programmers. The Simple Additive Weighting (SAW) method was applied to produce objective assessments based on several criteria, namely age, work experience, certificates, portfolios, interviews, and competency tests, with the greatest weight given to the competency test aspect. A passing grade of 0.75 was set as the threshold for determining which applicants met the qualifications. The results of the study show that the system is capable of automatically calculating scores and rankings according to the predetermined criteria weights. The selection process is faster, more objective, and reduces the potential for errors compared to manual methods. In addition, the system reduces the need for manual recording, thereby increasing administrative efficiency. Thus, this decision support system has been proven to assist agencies in determining prospective programmer experts more accurately and transparently, and has the potential to be applied to the selection process in other government agencies.
Educational Management Information System Governance in Islamic Secondary Schools Humaidi, Rif’an; Sarwan
Journal of Educational Management Research Vol. 5 No. 1 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i1.1742

Abstract

The rapid advancement of information and communication technology has made Management Information Systems (MIS) an essential component in modern educational institutions. This study aims to examine the management of infrastructure and human resources in supporting the operation of Educational Management Information Systems. A qualitative descriptive approach was employed. Data were collected through observations, in-depth interviews, and documentation to obtain a comprehensive understanding of MIS management practices. The findings reveal that infrastructure management is carried out through continuous improvement of hardware and software capacity, as well as the enhancement of internet network reliability. Meanwhile, human resource management focuses on improving staff competencies through information technology training and capacity-building programs. These efforts contribute to more effective, efficient, and responsive administrative services within educational organizations. The study implies that successful implementation of Educational Management Information Systems requires integrated management of technological infrastructure and human resources. Educational institutions are encouraged to prioritize digital readiness and continuous professional development to ensure the sustainability and effectiveness of MIS-based services in the digital era.
THE INFLUENCE OF DEMAND PLANNING, ORDERING STRATEGY, AND INFORMATION SYSTEMS ON THE EFFECTIVENESS OF INVENTORY CONTROL AT PT ERICO INDONESIA Susanto, Budi; Mulyati, Erna
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 4 No 1 (2025): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v4i1.1290

Abstract

Inventory management in the processed food distribution industry—characterized by limited shelf life—requires accurate demand planning, an effective ordering strategy, and an integrated information system to ensure product availability while preventing resource inefficiency. This study analyzes the influence of these three factors on inventory control effectiveness at PT Erico Indonesia and tests a conceptual model that integrates demand planning, ordering strategies, and information systems. The findings are expected to be generalizable to similar distribution environments managing perishable products with strict shelf-life policies. The company faces recurring issues of overstock and stockout, resulting in increased storage costs and decreased sales potential. This research uses an explanatory quantitative approach with confirmatory characteristics, employing Partial Least Squares–Structural Equation Modeling (PLS-SEM) via SmartPLS. The population consists of employees involved in demand planning, ordering, information system management, and inventory control. Using purposive sampling, 65 respondents were included. Results indicate that the information system has a positive and significant effect on inventory control effectiveness, while demand planning and ordering strategy show positive but insignificant effects. The study also demonstrates that these three variables simultaneously contribute to explaining the variation in inventory control effectiveness. These findings highlight the importance of a reliable and integrated logistics information system to improve data accuracy, accelerate stock information access, and support responsive decision-making in managing products with limited shelf life.
HOW CROSS-BORDER SECURITIES HOLDINGS INFLUENCE MARKET INFORMATION TRANSMISSION DURING THE U.S. RECIPROCAL TARIFF SHOCK Robinson, Robinson; Wibowo, Buddi
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 4 No 1 (2025): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v4i1.1293

Abstract

This study examines the short-term reactions of six international stock markets to the announcement of the United States’ tariff policy using an event study methodology. Grounded in the Efficient Market Hypothesis, market responses are expected to reflect rapid price adjustments to new information, while the financial linkage perspective suggests that countries with stronger investment exposure to U.S. investors may react more intensely. To test these theoretical expectations, the analysis focuses on abnormal returns (AR) surrounding the event window of −3 to +3 days, with countries classified into high and low groups based on the level of U.S. Resident Securities Holding. The empirical results reveal significant abnormal returns across several high-holding countries, particularly Japan, which shows strong anticipatory reactions prior to the announcement and notable corrections afterward. Canada and South Korea also demonstrate early and coordinated responses. Conversely, low-holding countries exhibit weaker and less systematic reactions; South Africa shows delayed negative movements, while Thailand and Turkey display minimal sensitivity to the policy shock. These findings support both hypotheses: markets exhibit significant abnormal returns during the event window, and financial exposure to U.S. investors amplifies the speed and magnitude of market reactions. Overall, the study provides evidence that cross-border portfolio linkages play a meaningful role in transmitting the impact of U.S. trade policy to global financial markets. The results highlight the importance of financial integration as a channel of international shock propagation and offer insights for policymakers and investors managing risks in highly interconnected markets.
IMPACT OF THE GOOGLE WORKSPACE-BASED INFORMATION SYSTEM FRAMEWORK ON WAREHOUSE MANAGEMENT EFFICIENCY AT PT ROCHE INDONESIA Muharom, Arzan; Maniah, Maniah
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 4 No 1 (2025): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v4i1.1295

Abstract

The management of non-standard assets, such as used instruments requiring 'refurbish' or 'destroy' evaluation, presents significant complexity for modern warehouse operations, often lacking the integrated, real-time monitoring systems necessary for timely strategic decision-making. This study addresses this problem by developing and evaluating an agile, cost-effective Warehouse Management System (WMS) framework based on the Google Workspace ecosystem (Google Sheets, Apps Script, Looker Studio). The primary objective is to evaluate the system's effectiveness and to describe the influence of key Information System quality factors—Data Transparency, System Integration, and Real-time Monitoring on Warehouse Performance in a real-world case. This research employed a descriptive case study approach with a total sampling technique involving 100% of the warehouse unit personnel (N=3) at PT Roche Indonesia, alongside an analysis of historical records (110 records from 2023–2024). The study utilizes a comparative analysis between the legacy spreadsheet method and the proposed automated framework. The system's low-code integration, powered by Google Apps Script, proved highly functional in ensuring data consistency. Quantitative results from the user perception survey revealed a high level of satisfaction with an overall average score of 4.82 out of 5.00. Specifically, the system achieved perfect scores in Warehouse Performance (Mean=5.00), followed by strong results in Data Transparency (Mean=4.89) and System Integration (Mean=4.89), while Real-time Monitoring scored 4.67. Furthermore, the implementation successfully eliminated data redundancy (0% duplication rate) compared to the manual legacy system. These findings confirm that the low-code framework significantly enhances operational efficiency and strategic decision-making. This research contributes to the literature by demonstrating the viability and high impact of a low-cost, low-code WMS framework for complex reverse logistics environments.
ECO-INNOVATION IN COASTAL SEAFOOD MSMES: SUSTAINABLE PROCESSING STRATEGIES AND INFORMATION TECHNOLOGY INTEGRATION TO PROMOTE THE CIRCULAR ECONOMY Lajaria, Ridha Taurisma; Suprianto, Ghalib; Junaiddin, Arsyad; Raditya, I Putu; Unggil, Muh. Aqlil
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 4 No 1 (2025): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v4i1.1302

Abstract

This study examines the application of eco-innovation in micro, small, and medium enterprises (MSMEs) of seafood in coastal areas as a sustainable processing strategy integrated with information technology to encourage a circular economy. This sector has great potential in supporting the economic welfare of coastal communities, but faces challenges in the form of technological limitations, inefficiency of production processes, and low added value of products due to traditional processing practices. The purpose of this research is to analyze how the application of environmentally friendly innovation and digital transformation can improve business efficiency, competitiveness, and sustainability in the context of the circular economy. The research approach used is quantitative with a case study strategy on seafood processing MSMEs, using primary data obtained through questionnaires and analyzed with descriptive statistics. The results show that the adoption rate of eco-innovation is positively correlated with increased raw material efficiency, reduction of production waste, and improvement of product quality. Information technology integration, especially in supply chains and digital marketing, plays a catalyst in accelerating the implementation of sustainable innovation and expanding market access. This research provides a theoretical contribution to the development of a digital-based eco-innovation model in the maritime sector as well as a practical contribution to strengthening policies and strategies for empowering coastal MSMEs to realize an inclusive and sustainable circular economy.
Toward an Adaptive IPO-Based Information Systems Framework for Customer Churn Management Syibli, Mohammad; Gernowo, Rahmat; Surarso, Bayu; Setiawan, Aldi; Setiabudi, Nur Andi
Jurnal Sisfokom (Sistem Informasi dan Komputer) Vol. 15 No. 01 (2026): JANUARY
Publisher : ISB Atma Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32736/sisfokom.v15i01.2552

Abstract

The high churn rate in the telecommunications industry remains a persistent challenge affecting customer retention, revenue stability, and long-term competitiveness. Despite extensive research, most customer churn management (CCM) studies in the telecom sector focus narrowly on improving model accuracy, overlooking organizational, strategic, and adaptive dimensions essential for effective management. This paper presents a systematic literature review (SLR) of academic publications from 2020 to 2025, analyzed through the Input–Process–Output (IPO) framework, to synthesize state-of-the-art developments in CCM from an Information Systems perspective. Twenty high-impact studies were coded across industries, emphasizing telecommunications, to examine data inputs, analytical processes, outputs, and feedback or retraining mechanisms. The findings reveal a strong bias toward predictive modelling using ensemble machine learning techniques (e.g., Random Forest, XGBoost, LightGBM) and limited exploration of explainable AI tools (SHAP, LIME), adaptive retraining, and business validation. This imbalance highlights the need for a holistic, adaptive framework integrating analytical intelligence with managerial decision-making. The study contributes by proposing a synthesized reference model and future research agenda for developing adaptive, information-systems-based churn management frameworks in the telecommunications industry.
Analisis Kemampuan Literasi Informasi Mahasiswa dengan Model The Seven Pillars of Information Literacy dalam Pembelajaran Daring Mubasiroh, Siti Latifah
Literasi: Jurnal Ilmu Pendidikan Vol. 14 No. 1 (2023)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/literasi.2023.14(1).24-32

Abstract

Tujuan penelitian ini untuk menganalisis kemampuan literasi informasi mahasiswa dengan model The Seven Pillars of Information Literacy dalam pembelajaran daring. Jenis penelitian yang dilakukan adalah penelitian kuantitatif. Data dalam penelitian ini menggunakan data primer. Pengumpulan data dilakukan dengan kuesioner melalui Google Form. Sampel dalam penelitian ini diambil dengan cara random sampling, minimal 10% dari jumlah mahasiswa aktif Program Studi Ekonomi Islam, Fakultas Ilmu Agama Islam, Universitas Islam Indonesia. Kuesioner disusun berdasarkan teori dalam The Seven Pillars of Information Literacy oleh SCONUL. Analisis data dilakukan dengan software PLS AMOS. Hasil penelitian menunjukkan bahwa kemampuan literasi informasi mahasiswa dengan model The Seven Pillars of Information Literacy  dalam pembelajaran daring sudah baik, tetapi perlu peningkatan dalam beberapa aspek. Rata-rata nilai pada variabel mengidentifikasi adalah 4,19 (baik), ruang lingkup 4,2 (baik), merencanakan 4,25 (sangat baik), mengumpulkan 4,25 (sangat baik), mengevaluasi 4,19 (baik), mengelola 4,25 (sangat baik), dan menyajikan 4,14 (baik). Kata Kunci: mahasiswa, literasi informasi, the seven pillars, pembelajaran daring
Implementation of an Independent Curriculum Integrated with Information and Communication Technology: A Case Study of SD Inpres Dok VIII Atas Jayapura City Papua Province Ernawati, Ernawati; S, Neti; Wibowo, Rezky Aprilyanto
Literasi: Jurnal Ilmu Pendidikan Vol. 16 No. 3 (2025)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/literasi.2025.16(3).373-383

Abstract

The implementation of the Merdeka Curriculum integrated with technology plays a strategic role in creating interactive, adaptive, and relevant learning experiences in line with the demands of the digital age and national education goals. However, empirical research on the application of the Merdeka Curriculum based on Information and Communication Technology (ICT) in eastern Indonesia is still limited, especially in public elementary schools such as SD Inpres Dok VIII Atas, Jayapura City, Papua Province. This study aims to examine and provide an overview of the implementation of the Merdeka Curriculum that integrates ICT in learning at the elementary school level. The method used is qualitative with a descriptive approach through literature study, observation, and interviews with teachers and students. The results of the study show that ICT integration plays an important role in the implementation of the Pancasila Student Profile Strengthening (P5) project, especially in increasing student engagement, strengthening character, and preparing them to face global challenges and digital disruption. The use of technology also supports efficient classroom management and the application of differentiated learning. However, the effectiveness of implementation is greatly influenced by school leadership support, the availability of ongoing teacher training, and access to devices and the internet. This study recommends strengthening teachers' digital capacity, equalizing ICT infrastructure, and forming learning communities. Keywords: Merdeka Curriculum, Information, and Communication Technology, Primary School.

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