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Analysis Of Accounting Information System Output Based On Consistency Of Financial Report Presentation Ratu Munawarah; Ratih Kusumastuti; Achmad Hizazi
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2693

Abstract

This study aims to analyze the quality of Accounting Information Systems (AIS) output by focusing on the consistency of financial statement presentation as a key indicator of the reliability of accounting information. Consistency of presentation is an important principle in financial reporting because it allows report users to conduct comparative performance evaluations from period to period. However, in many organizations, especially medium-sized companies and trading companies, variations in formats, account classifications, and differences in recording methods are still found, which affect the comparability of reports. This study uses secondary data in the form of annual financial statements of trading companies that have been published publicly for three consecutive years. The analysis is conducted by assessing the conformity between presentation standards for each period, the stability of the use of accounting methods, and the uniformity of account classifications produced by the AIS. The results of this study indicate that the consistency of financial statement presentation is largely determined by the quality of the AIS design, the company's level of compliance with accounting standards, and the effectiveness of the data input process. Several companies demonstrated a high level of consistency, characterized by similarities in report structure and measurement methods across periods. Conversely, companies that experienced changes in report formats and variations in account classifications showed that their AIS output was not optimal in maintaining report comparability. These findings indicate the importance of improving the input process by system users, strengthening internal control procedures, and updating the system to ensure that the AIS is capable of producing reliable and consistent financial reports. This study provides a practical contribution to companies in evaluating AIS performance and serves as a basis for recommendations to improve the quality of financial reporting in the future.
Strategi Tata Kelola Risiko Teknologi Informasi Berbasis COBIT 2019 Dalam Mendukung Keamanan Operasi Perdagangan Maritim di Pulau Tarakan Journal of Information Technology Literacy Muhammad Mugi Fakip Anugrah; Muhammad Adib Kamali; Mustafa Kamal
eProceedings of Engineering Vol. 12 No. 6 (2025): Desember 2025
Publisher : eProceedings of Engineering

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Abstract

Pulau Tarakan memiliki posisi strategis dalam jalur perdagangan maritim nasional dan internasional, namun wilayah ini juga rentan terhadap berbagai ancaman keamanan seperti penyelundupan, perompakan, dan pelayaran ilegal. Kondisi ini diperparah oleh keterbatasan infrastruktur Teknologi Informasi (TI), yang menghambat deteksi dini, pelaporan insiden, serta koordinasi antar pihak terkait. Penelitian ini bertujuan untuk merancang strategi tata kelola risiko TI berbasis kerangka kerja COBIT 2019 guna meningkatkan keamanan operasi perdagangan maritim. Metode yang digunakan adalah pendekatan kuantitatif dengan pengumpulan data dari laporan insiden serta penyebaran kuesioner. Domain COBIT yang digunakan dalam penelitian ini meliputi EDM03, EDM04, EDM05, dan APO12. Hasil penelitian menghasilkan rancangan sistem manajemen risiko TI yang mendukung pelaporan insiden secara cepat, pengelolaan sumber daya, dan keterlibatan pemangku kepentingan. Temuan ini diharapkan dapat memperkuat keamanan maritim melalui pendekatan tata kelola risiko yang terstruktur dan terstandar. Kata kunci — cobit 2019, tata kelola risiko, keamanan maritim, sistem informasi, perdagangan laut, pulau tarakan
Digital Transformation in the MSME Accounting Information System and its Contribution to Economic Growth in Indonesia: Systematic Literature Review (SLR) Hazri Wahyuni Ht. Suhut; Hardea Putriani Fadhila; Iskandar Muda
Sinergi : Jurnal Ilmiah Multidisiplin Vol. 1 No. 2 (2025): Sinergi: Jurnal Ilmiah Multidisiplin
Publisher : PT. AHLAL PUBLISHER NUSANTARA

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Abstract

This study analyzes the influence of digital transformation on the performance and economic growth of MSMEs in Indonesia through the method Systematic Literature Review (SLR) of 21 journals published in 2018–2025. The study results show that digitalization, including the implementation of Accounting Information Systems (AIS), plays a significant role in improving operational efficiency, financial reporting accuracy, market expansion, and revenue growth for MSMEs. However, the level of technology adoption remains low due to limited digital and accounting literacy, lack of capital and infrastructure, and digital security risks. To optimize its implementation, MSMEs need support through structured training, the use of simple and affordable accounting applications, and multi-stakeholder collaboration. Overall, MSME digitalization has been proven to contribute significantly to strengthening the competitiveness and sustainability of the Indonesian economy.   Keyword: Digital Transformation, Accounting Information Systems, MSMEs, and Economic Growth
STUDY LITERATUR: QUERY EXPANSION PADA TEMU KEMBALI INFORMASI (INFORMATION RETRIEVAL) Shalihah, Rifa'atus; Rifai, Sitti Najmia; Wiradarma, Arga; Nurfajrin. S, A. Ainun
Jurnal SUTASOMA (Science Teknologi Sosial Humaniora) Vol 4 No 1 (2025): Desember 2025
Publisher : Universitas Tabanan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58878/sutasoma.v4i1.411

Abstract

Information Retrieval plays a crucial role in assisting users in locating relevant documents within increasingly large data collections. One of the main challenges in the retrieval process is the mismatch between the terms used in a user’s query and the vocabulary contained in documents. Query expansion is widely employed to enrich the initial query by adding related terms, thereby broadening the representation of the user’s information needs. This article presents a literature review of several commonly used query expansion methods, including thesaurus-based approaches, WordNet, association rules, and relevance feedback. This review provides a comprehensive overview of the various query expansion techniques that have been developed within the field of Information Retrieval and serves as a reference for future research aimed at advancing more effective retrieval methods.
Participatory Flood Risk Mapping Using the Geographic Information System (DIG-GIS) Integration in Beru-Beru Village, Mamuju Regency Mahful, Rafid; sintia, windy septia; asriana, zul; Ar Rasyid, Muh. Rafli; asnan, amirul; Basman, Ummu Kalsum; Fortuna, Ellyni Dwi; Eliana, Eliana; Aldidayansyah, Aldidayansyah; Setyadi, Dedi; Hardiansyah, Hardiansyah
Journal of Architectural Design and Urbanism Vol 8, No 1 (2025): Volume 8 No 1, 2025
Publisher : Department of Architecture, Faculty of Engineering, Universitas Diponegoro, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jadu.v8i1.28766

Abstract

Recurring floods in Beru-Beru Village, West Sulawesi, devastate 200 hectares annually, resulting in economic losses of Rp 2 billion. This study presents a participatory approach that combines Geographic Information Systems (GIS) with Disaster Imagination Games (DIG) to transform community-based flood risk assessment. Utilizing structured stakeholder engagement with 40 people, we employed the risk formula R = (H × V × (1-C))¹/² on 1,401.2 hectares, uncovering significant regional variation. 15.4% of high-risk areas are centered in the Kampung Baru and Kampung Rea hamlets, whilst 30.1% of the region exhibited very low adaptive capacity. The incorporation of DIG-GIS facilitated unparalleled community engagement, converting passive risk recipients into proactive risk evaluators, hence allowing for real-time verification of technical studies through the amalgamation of local expertise. This methodology, in contrast to traditional top-down approaches, attained 89% stakeholder consensus in risk prioritization and enhanced hazard awareness by 340% relative to the first survey. This framework's primary novelty is the democratization of scientific risk assessment, coupled with technical rigor, resulting in spatially explicit risk maps that are comprehensible and trusted by the community. Research findings demonstrate that participatory GIS, when integrated with serious games, can effectively connect expert knowledge with community perceptions, fundamentally shifting catastrophe planning from a reactive to a proactive framework. This methodological advancement provides a quantifiable option for flood-prone developing areas where community endorsement is crucial for the efficacy of interventions.
Transparency Of Information In Upselling Practices In The Modern Retail Industry Aurellia Zerikha Syah; Heru Sugiyono
AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam Vol. 7 No. 2 (2025)
Publisher : Fakultas Syariah INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almanhaj.v7i2.8386

Abstract

The development of globalization and digital technology has spurred the evolution of selling practices in modern retail and e-commerce, which, lacking information transparency, can harm consumers via dark patterns. This study aims to analyze the role and responsibilities of the National Consumer Protection Agency (BPKN) in addressing upselling in Indonesia and compare its enforcement with the Federal Trade Commission (FTC) in the United States. The methodology employed is normative juridical, complemented by primary empirical data from interviews with BPKN and YLKI, using a comparative approach. Findings indicate that BPKN is passive and reactive, limited to a recommendatory function, which hinders optimal consumer protection. In sharp contrast, the FTC adopts a conduct-based model with strict investigative and punitive authority, imposing substantial sanctions to combat deceptive digital practices. The low transparency in Indonesia is attributed to the general regulatory framework (UUPK) and BPKN's institutional limitations. This study concludes that strengthening technical regulations, promoting proactive monitoring, and increasing BPKN's authority are essential for creating more adaptive and effective consumer protection.
Evaluasi Sistem Informasi Manajemen Puskesmas Di Puskesmas Matani Kota Tomohon Menggunakan Metode Hot-Fit: Evaluation of the Community Health Center Management Information System at the Matani Community Health Center in Tomohon City Using the Hot-Fit Method Desidaria Uta Napa; Christian Bertom Pajung; Fuad Hilmi Sudasman
Jurnal Kolaboratif Sains Vol. 8 No. 12: Desember 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i12.9704

Abstract

Dalam rangka transformasi kesehatan nasional, Kementrian Kesehatan telah menggagas enam pilar transformasi, salah satunya adalah transformasi teknologi kesehatan yang menekankan digitalisasi sistem pelayanan kesehatan. Namun, implementasi SIMPUS seringkali menghadapi kendala yang berkaitan dengan sumber daya manusia, dukungan organisasi, dan keterbatasan teknologi. Penelitian ini bertujuan untuk mengevaluasi efektivitas penerapan SIMPUS di Puskesmas Matani Kota Tomohon dengan menggunakan metode Human, Organization, Technology-Fit (HOT-Fit) sehingga dapat diketahui faktor pendukung dan hambatan dalam implementasinya. Jenis penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan fenomologi. Data dikumpulkan melalui wawancara mendalam, observasi langsung, dan dokumentasi, dengan informan yang terdiri dari penanggungjawab simpus, kepala puskesmas, petugas klaster II, IV, V dan kepala tata usaha. Analisis data dilakukan menggunakan model interaktif Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa dari aspek human, pengguna SIMPUS masih mengalami kendala dalam pemahaman teknis sehingga dibutuhkan pelatihan lanjutan. Dari aspek organization, pihak manajemen puskesmas mendukung penggunaan SIMPUS, tetapi belum optimal dalam penyediaan tenaga ahli IT dan pelatihan berkelanjutan. Dari aspek technology, SIMPUS telah membantu mempercepat proses pencatatan, pelaporan, dan penyimpanan data, tetapi masih terkendala jaringan internet yang tidak stabil. Sedangkan aspek Net Benefit, SIMPUS terbukti meningkatkan efisiensi kerja, mengurangi beban administrasi manual serta memberikan manfaat sosial. Diperlukan peningkatan kapasitas SDM melalui pelatihan, penambahan tenaga teknis IT, perbaikan infrastruktur jaringan, serta komitmen manajerial yang lebih konsisten agar SIMPUS dapat berfungsi optimal.
Gambaran System Quality dalam Implementasi Sistem Informasi Manajemen Rumah Sakit (SIMRS) oleh Perawat di RS Jambi: Overview of System Quality in the Implementation of Hospital Management Information Systems (SIMRS) by Nurses at Jambi Hospital Afrina Renggowati; Yusnilawati; Luri Mekeama; Kamariyah; Indah Mawarti
Jurnal Kolaboratif Sains Vol. 9 No. 1: Januari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i1.9875

Abstract

Penelitian ini bertujuan untuk menggambarkan system quality dalam implementasi Sistem Informasi Manajemen Rumah Sakit (SIMRS) oleh perawat di RS Dr. Bratanata Jambi. Latar belakang penelitian ini berangkat dari pentingnya penerapan SIMRS dalam meningkatkan efisiensi, ketepatan, dan keamanan pelayanan kesehatan, namun dalam praktiknya masih ditemukan kendala seperti lambatnya respon sistem, keterbatasan jaringan, serta kesalahan input data. Penelitian ini menggunakan metode deskriptif kuantitatif dengan pendekatan cross sectional, melibatkan 122 perawat ruang rawat inap sebagai responden yang dipilih melalui teknik cluster sampling. Instrumen penelitian berupa kuesioner berbasis model DeLone and McLean yang mencakup enam indikator system quality: system flexibility, system integration, response time, error recovery, convenience of access, dan language. Hasil penelitian menunjukkan bahwa sebagian besar perawat menilai kualitas sistem SIMRS berada pada kategori baik, terutama dalam aspek kemudahan akses dan integrasi sistem. Namun, indikator response time dan error recovery masih perlu ditingkatkan karena sering terjadi keterlambatan sistem dan gangguan saat penginputan data. Kesimpulan dari penelitian ini menunjukkan bahwa system quality SIMRS berpengaruh besar terhadap efektivitas kerja perawat dan mutu pelayanan rumah sakit. Disarankan agar penelitian selanjutnya mengembangkan variabel lain seperti service quality dan user satisfaction untuk memperoleh gambaran menyeluruh tentang keberhasilan implementasi SIMRS.
Peranan Sistem Informasi Akuntansi Penjualan Untuk Meningkatkan Efektivitas Pengendalian Internal Penjualan Pada PT. Arta Boga Cemerlang Kota Malang: The Role of Sales Accounting Information Systems in Improving the Effectiveness of Internal Control over Sales at PT Arta Boga Cemerlang, Malang City Margaretha Theresia Lorenzha Pukan; Sihwahjoeni
Jurnal Kolaboratif Sains Vol. 9 No. 1: Januari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i1.10148

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis penerapan sistem informasi akuntansi penjualan, peranannya dalam meningkatkan efektivitas pengendalian internal, serta mengidentifikasi hambatan yang dihadapi oleh PT. Arta Boga Cemerlang Kota Malang. Metode penelitian yang digunakan adalah kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi, di mana informan dipilih menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa PT. Arta Boga Cemerlang telah menerapkan sistem penjualan yang terstruktur dengan pemisahan tugas yang jelas antara bagian admin, kasir, keuangan, piutang, dan pimpinan. Sistem informasi akuntansi penjualan berperan penting dalam memastikan transaksi dicatat secara akurat dan tepat waktu, sehingga meningkatkan efektivitas pengendalian internal melalui dokumen pendukung yang lengkap dan otorisasi yang berjenjang. Namun, masih ditemukan beberapa hambatan seperti keterlambatan pencatatan transaksi, potensi rangkap fungsi pada kondisi tertentu, dan ketergantungan yang tinggi pada salesman dalam pengisian dokumen. Oleh karena itu, peneliti merekomendasikan peningkatan pengawasan terhadap aktivitas salesman dan penguatan pemisahan tugas guna mengoptimalkan sistem pengendalian internal perusahaan.
Enhancing Local Governance and Disaster Resilience through a Data-Driven Barangay Information System Dacutanan, Rakhiza Alyanna; Delos Reyes II, Edgard; Patiga, Emily; Bustillo, Ma. Ericka; Paculaba, Anna Monica Cruz
International Journal of Informatics, Information System and Computer Engineering (INJIISCOM) Vol. 7 No. 2 (2026): INJIISCOM: VOLUME 7, ISSUE 2, DECEMBER 2026 (Online First)
Publisher : Universitas Komputer Indonesia

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Abstract

Rural areas have issues with data management, disaster preparedness, and policy-making all due to manual systems. The purpose of this study is to develop and evaluate a web-based Information System for Barangay Development Planning through data-driven governance. The system incorporates geospatial and administrative information to improve local decision-making in a disaster-prone area of Barangay Maulong in Catbalogan City, Philippines. By using the Waterfall Model of System Development Life Cycle (SDLC), the system was built using PHP, MySQL, and front-end technologies like HTML, CSS and JavaScript. The software evaluation was done using ISO/IEC 9126 software quality standards and that shows a higher level of user satisfaction with its functionality, reliability, usability, efficiency, maintainability, and portability. The study focuses on the role of information systems to enhance transparency, data accessibility, and participatory governance in the local level. It is recommended that similar systems be adopted by other barangays to improve local governance and disaster resilience across wider regions.

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