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Analysis of the Implementation of Village Fund Disbursement Information System by Village Financial Management Apparatus in Penajam Paser Utara Regency Edowar Azas Saputra; Mujahid Yunus; Abdul Samad
Jurnal Sinar Manajemen Vol. 12 No. 3: November 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jsm.v12i3.9648

Abstract

This research is motivated by the need for an efficient and accountable village financial management system. Its purpose is to analyze the implementation of the Village Fund Submission and Disbursement Information System and to identify its supporting and hindering factors. This study adopted a qualitative approach. Data was collected through in-depth interviews with key informants, namely the Village Heads, Village Treasurers, and Village Financial Affairs Heads from five different villages. The research data was then analyzed thematically to identify key patterns and the essence of the informants' experiences and perceptions. The research results show that the implementation of the Village Fund and Disbursement Information System has improved the efficiency, transparency, and accountability of village financial management. This was supported by systematic procedures, adequate training, and high motivation from officials. However, implementation was hindered by unstable internet network infrastructure, technical application issues, and human resource limitations.The conclusion of this study is that while the Village Fund Disbursement Information System is highly beneficial, continuous infrastructure improvement and human resource capacity development are crucial to maximize the system's potential for effective village financial governance.
The Role of Accounting Information Systems in Strengthening Revenue Budget Management and Village Expenditure in Indonesia Sari Harahap, Angginun Juwita; Susan Vonita, Ratu Nur; Nuraeni, Prasasti; Khairi, Fauzan Romadhian
West Science Interdisciplinary Studies Vol. 3 No. 12 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i12.2295

Abstract

This study seeks to ascertain and elucidate the implementation of accounting information systems in the management of village revenue and expenditure budgets, as well as to identify the challenges and solutions associated with these systems in Indonesia, specifically through a case study of Karacak Village, Leuwiliang District, Bogor Regency. The utilization of accounting information system (AIS) in the administration of revenue budget management and village expenditure (APBDes) is evaluated according to the AIS components delineated by Romney & Steinbart, AIS efficacy based on TAM theory with measurement elements suggested by James Wetherbe, and internal control components as outlined by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). This study employs a qualitative methodology grounded in an interpretative paradigm utilizing a phenomenological approach. This study included data gathering strategies including interviews with main informants and supporting informants, as well as documentation. The results of the study indicate that the application of internal control using the thirteen components of COSO, the Karacak Village government has 61.53% run well and effectively, and 38.46% has not run effectively The findings of this investigation suggest that Karacak Village Government has implemented AIS in managing the APBDes in accordance with Permendagri/20/2018 by measuring from the AIS component, AIS performance, and internal control components, in addition to the obstacles faced in the application of AIS in managing APBDes related to the APBDes planning stage and internal control.
Development of a Web-Based Information System Integrated with Artificial Intelligence and Gamification of the Jokotole Folklore to Strengthen Character Education and Multiliteracy of Junior High School Students in Madura Dellia, Prita; Sudarto, Yoharwan Dwi; Amil, Ahmad Jami'ul; Mahendra, Yudha Dwi; Hasan, Muhammad Akmal; Jin, Xie
EDUTIC Vol 12, No 2: 2025
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/edutic.v12i2.32931

Abstract

Literacy and character education in schools still often use conventional methods that are less appealing to students and do not utilize technology relevant to the local culture. This problem causes students to have low motivation to learn and difficulty understanding material based on folklore. This study aims to develop a Web-Based Information System Integrated with Artificial Intelligence and Gamification of the Jokotole Folklore as an interactive learning medium that is appropriate to the cultural context of Madura. The research method used a waterfall model that included needs analysis, system design, implementation, testing, and maintenance. The resulting product was the "Lakaran Jokotole" platform, which contained folk tale material, an AI chatbot feature, gamified quizzes, mini games, and a teacher dashboard. The results of the expert system validation test showed a functionality percentage of 100% (highly valid), while the user trial results obtained a usability score of 90% (highly feasible). These findings indicate that the system has fulfilled technical and pedagogical aspects and is effective as a medium for multiliteracy learning and character education for junior high school students in Madura.
Improving Digital Accounting Information System Competence Through AkunBiz Application Training for MSMEs Rumah Kelor Anjani Wardoyo, Dwi Urip; Galuh Tresna Murti; Wiwin Aminah
SOCIRCLE : Journal Of Social Community Services Vol. 4 No. 3 (2025): SOCIRCLE: Journal Of Social Community Services
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/socircle.v4i3.46

Abstract

This community service program aims to enhance the digital accounting information system competencies of Micro, Small, and Medium Enterprises (MSMEs) through training on the AkunBiz Accounting application for Rumah Kelor Anjani MSMEs located in Cileunyi, Bandung Regency. The main problem faced by the partner is the continued use of manual financial recording, which hinders the preparation of accurate and timely financial reports. The implementation method included the delivery of basic accounting information system concepts, software demonstrations of the AkunBiz Accounting application, hands-on practice based on the partner’s business case studies, and evaluation using a Likert-scale questionnaire. The results indicate an improvement in participants’ understanding and practical skills in recording transactions and preparing digital financial reports. The final evaluation shows a satisfaction and effectiveness level of 95 percent, which falls into the very good category. The implementation of a locally developed digital accounting application is expected to improve the professionalism of financial management and support the sustainability and competitiveness of MSMEs in the context of an increasingly dynamic business environment. ABTRAK Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kompetensi sistem informasi akuntansi digital pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) melalui pelatihan penggunaan aplikasi AkunBiz Accounting pada UMKM Rumah Kelor Anjani di Cileunyi, Kabupaten Bandung. Permasalahan utama yang dihadapi mitra adalah pengelolaan keuangan yang masih dilakukan secara manual, sehingga menyulitkan penyusunan laporan keuangan yang akurat dan tepat waktu. Metode pelaksanaan kegiatan meliputi pemberian materi konsep dasar sistem informasi akuntansi, demonstrasi penggunaan aplikasi AkunBiz Accounting, praktik langsung berbasis studi kasus usaha mitra, serta evaluasi menggunakan kuesioner skala Likert. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan praktis peserta dalam melakukan pencatatan transaksi dan penyusunan laporan keuangan secara digital. Evaluasi akhir menunjukkan tingkat kepuasan dan efektivitas kegiatan sebesar 95 persen, yang termasuk dalam kategori sangat baik. Implementasi sistem informasi akuntansi digital melalui aplikasi lokal ini diharapkan mampu meningkatkan profesionalisme pengelolaan keuangan serta mendukung keberlanjutan dan daya saing UMKM di tengah dinamika bisnis modern.
Unraveling the Determinants of Budgetary Slack: A Study of Participation, Information Asymmetry, and Organizational Factors Yenny Verawati; Ni Wayan Rustiarini
Journal of Advanced Research in Social Sciences and Humanities Volume 10, Issue 2, June 2025
Publisher : Journal of Advanced Research in Social Sciences and Humanities

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26500/JARSSH-10-2025-0201

Abstract

Aim: Budgeting is not just a financial plan to monitor expenses and revenues over time within an organization; it also serves as an essential management tool for executing the company’s strategic goals. This study seeks to examine how factors such as budget participation, information asymmetry, self-interest, role ambiguity, and organizational commitment affect budgetary slack at Village Credit Institutions (LPD) in Denpasar City. Methodology: Using purposive sampling, responses were collected from 136 participants, the subjects comprised 34 various LPDs in Denpasar, Bali Indonesia. The researchers used a purposive sampling approach in selecting participants. Through specified inclusion criteria, 136 individuals were selected as responders—34 LPD heads, 34 heads of the credit department, 34 cashiers, and 34 internal supervisory team members. The individuals were selected because of the immediate involvement and knowledge of budgetary preparations in these institutions. The data analysis was performed using multiple linear regression on SPS software. Findings: The findings indicate that budget participation, information asymmetry, self-interest, role ambiguity, and organizational commitment all positively influence budgetary slack in LPDs in Denpasar City. Implications/Novel Contribution: To improve the prediction of factors affecting budgetary slack, future studies should consider including additional variables, such as leadership style and internal control systems. This study brings useful lessons for financial institutions and policy makers.
Responsive Web-Based Inventory Information System Design Wardana, Dony; Ashari, Mochamad Luqman; Adianto, Adianto
Journal La Multiapp Vol. 6 No. 6 (2025): Journal La Multiapp
Publisher : Newinera Publisher

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

Abstract

Menteng Electricity Company, as a provider of electricity distribution services in the Jakarta area, is obliged to meet occupational safety and health standards to ensure safe and reliable working conditions. However, the lack of inventory optimization results in inconsistent manual recording, scattered facility locations, and minimal data integrity. Therefore, this study aims to design a responsive web-based inventory information system using the Next.js framework, the TypeScript programming language, and a MySQL database. It is equipped with an automatic reminder feature via short message service (SMS) to support regular monitoring. This can reduce human error.
Determinants of forward-looking information disclosures among nonfinancial firms in an emerging economy Igbinovia, Ikponmwosa Michael; Rapheal, Oluwaseun Joy
Journal of Accounting Auditing and Business Vol 9, No 1 (2026): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v9i1.66066

Abstract

The disclosure of Forward-looking information (FLI) is non-mandatory. The study investigates the determinants of FLI by examining specific corporate governance and firm-level variables known from disclosures literature to be core determinants of voluntary disclosures. The investigation relied on data from 29 non-financial listed companies in a developing country over the period 2018 to 2023. From a positivist philosophy, the study adopted a quantitative approach. The authors employed a comprehensive methodological approach, involving the use of Descriptive Statistics, Panel Correlation, Panel Hausman Test, and the Panel Random Effects Model (REM). A balanced panel of 174 firm year observations was used to ascertain the impact of corporate governance and firm level attributes which are the independent variables of the study. The findings reveal that board independence and board size have a negative impact on FLI, suggesting that greater board independence and larger boards may reduce the extent of FLI disclosures. Conversely, board gender diversity and board foreign directorship positively influence FLI, indicating that diverse and internationally experienced boards contribute to better FLI disclosures. Firm size and leverage are also positively associated with FLI. Interestingly, the study finds that profitability has a negative relationship with FLI, suggesting that more profitable firms may focus less on disclosing FLI. The study provides additional insight using Nigerian evidence on the drivers of FLI disclosures in a developing country context, where information assymetry is dominant and regulation is relatively weak.
Determinants of Bitcoin Returns: An Analysis of Bitcoin Information, Macroeconomics, and Other Cryptocurrency Markets Septiana Sihombing; Rindi Ardika Melsalasa Sahputri; Hendrik Ali; Muhamad Galy Njoman; Ronaldo Fransiskus Lumbantoruan; Ezzy Syafitri
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 15 No. 1: Desember 2025
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v15i1.15753

Abstract

The bitcoin market has exhibited highly volatile return movements, experiencing a sharp surge starting from in November 2022 to 2024. This significant fluctuation underscores the importance of analyzing the factors influencing bitcoin’s return dynamics. This study utilizes daily data with a final sample of 590 observations. All time-series variables must be stationary before being processed in the statistical model. The analysis was conducted using Stata 16 software. To ensure the absence of unit roots, the stationarity of the research variables was tested using the Augmented Dickey-Fuller (ADF) and Phillips-Perron (PP) tests. The findings indicate that market capitalization, gold, and litecoin have no significant impact on bitcoin returns. In contrast, miners’ revenue has a significant negative effect, while hashrate, mining difficulty, and the S&P 500 exhibit a significant positive influence on bitcoin returns. This study highlights bitcoin’s role as a store of value and investment asset, emphasizing the impact of hashrate and mining difficulty on its returns and integration into financial markets, particularly the S&P 500. The findings provide insights for investors on portfolio diversification and assets like a gold and equities. Additionally, the study underscores the importance of sustainable mining practices and regulatory policies to balance cryptocurrency’s economic potential with environmental sustainability. Keywords: Market capitalization; Mines’s Revenue; Hashrate; Mining difficulty; Commodity Asset, Cryptocurrency
Website-Based Running Sports Information System For Communities In North Sulawesi Using Extreme Programming Method Syaban, Inayah; Manurung, Tohap; Kalua, Aditya; Alfonsius, Eric
Jurnal Informatika dan Rekayasa Perangkat Lunak Vol. 6 No. 4 (2025): Volume 6 Number 4 Desember 2025
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jatika.v6i4.692

Abstract

The community in North Sulawesi has shown a strong interest in running, as evidenced by the increasing number of running communities and events. However, the absence of an integrated platform that provides information about running routes, communities, and events has become a challenge for runners in accessing information efficiently. This study employs the Extreme Programming method and aims to develop a web-based information system that delivers comprehensive information related to running sports. The website features key components such as community profile pages, a running event calendar, and running route locations, complete with maps, route descriptions, track lengths, difficulty categories, photo galleries, and supporting facilities like toilets and resting spots. The displayed information is sourced from various local communities and is systematically organized to ensure easy access for the public. Additionally, the website includes a contact page that allows users to provide suggestions or feedback to the admin. It also features a function that enables event organizers to directly submit event data and running route locations into the system through the contact page. This system is expected to help the community access information more easily and increase participation in running activities throughout North Sulawesi
Integrating Humanity and Technology: Governance of Modern Educational Institutions in the Era of Digital Disruption Through Humanistic-Based Management Information Systems Esha, Zuhdi; Hasanah, Uswatun; Aiman, Ummu; Abrori, Zumrotul Amalia; Sopiulloh, Wafa; Udin, Tamsik
Jurnal Ar Ro'is Mandalika (Armada) Vol. 4 No. 3 (2024): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i2.6014

Abstract

The era of digital disruption has introduced a new paradigm in the governance of educational institutions. Challenges are no longer focused solely on administrative efficiency but also on the institution's ability to maintain the humanistic essence within the learning process. This article aims to deeply examine the synergy between effective educational institution governance and the implementation of an Educational Management Information System (EMIS) grounded in a humanistic approach. Through a systematic literature review and conceptual analysis, the article identifies the principles of good governance that must serve as the foundation for educational institutions, including transparency, accountability, responsiveness, fairness, and effectiveness. Furthermore, this article explores the evolution of EMIS from merely an administrative tool to a strategic information ecosystem capable of supporting learning personalization, teacher empowerment, and increased engagement from parents and the community. The main focus of this article is on how EMIS can be designed and implemented not as an instrument of control, but as a means of empowerment for all educational stakeholders students, teachers, staff, and leadership. The analysis also examines implementation challenges, such as the digital divide, human resource readiness, and data security ethics, which are crucial considerations in maintaining the balance between technological innovation and humanistic values. The article concludes that the governance of future educational institutions requires an integrated humanistic technological vision, where technology serves to expand human capacity, not to replace it. Practical recommendations and directions for future research are also presented to provide guidance for education stakeholders in navigating this complex and dynamic landscape.

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