Filter By Year

1945 2024


Reset

Found 24,917 documents
Search Information

 2215   2216   2217   2218   2219 
The role of accounting information systems in enhancing financial reporting quality of msmes: A systematic literature review Padriyansyah, Padriyansyah; Pratiwi, Trie Sartika
Jurnal Mantik Vol. 9 No. 4 (2026): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v9i4.6914

Abstract

The advancement of digitalization has encouraged the adoption of Accounting Information Systems in the Micro, Small, and Medium Enterprises (MSMEs) sector; however, their effectiveness in improving the quality of financial statements has produced mixed results. This study aims to analyze and synthesize empirical findings on the role of accounting information systems in enhancing the financial reporting quality of MSMEs using a Systematic Literature Review (SLR) approach. The SLR method was implemented in accordance with the PRISMA protocol through four selection stages: identification, screening, eligibility assessment, and inclusion. The literature search was conducted across Google Scholar using keywords related to accounting information systems, financial reporting quality, and cloud accounting, covering publications from 2019 to 2025. Of the identified articles, ten (10) articles met the inclusion criteria and were analyzed through structured data extraction and thematic analysis. The synthesized findings indicate that Accounting Information Systems significantly enhance the financial reporting quality of MSMEs, particularly by improving reporting accuracy and timeliness. Their effectiveness is strongly influenced by user literacy and digital technology support, such as cloud-based and mobile accounting systems. This study contributes theoretically by mapping the key determinants of accounting information systems effectiveness and provides practical implications for application developers and policymakers in optimizing the utilization of accounting information systems among MSMEs
Retail Investor Protection Through Information Disclosure in the Domestic Capital Market Santoso, Bambang; Negara, Dharma Setiawan; Putra, Arif Rachman
Bulletin of Science, Technology and Society Vol 4 No 3 (2025): Bulletin of Science, Technology and Society (November)
Publisher : Metromedia

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

Abstract

This study examines the protection of retail investors in the capital market using a normative legal approach, focusing on the authority of the Financial Services Authority (OJK), the disclosure obligations of issuers, and the available law enforcement mechanisms. The analysis was conducted through a review of primary legal materials in the form of capital market laws and regulations and secondary legal materials. The results of the study show that the legal framework has provided a broad set of tools to reduce information asymmetry and provide room for retail investors to recover their losses. The OJK has a regulatory and supervisory mandate that includes setting disclosure standards, monitoring compliance, conducting special examinations, and applying graduated sanctions. At the regulatory level, issuers' obligations are linked to accounting standards, audits, and the supervision of supporting professions, so that the quality of information can be tested through several layers of supervision. However, the effectiveness of protection is still influenced by the limited financial literacy and legal capacity of retail investors, the cost and time barriers to litigation, and institutional challenges in supervising an increasingly digitalised market. Therefore, it is necessary to strengthen the quality of information disclosure that is reader-friendly for small investors, increase the transparency of law enforcement by authorities, and develop more accessible dispute resolution mechanisms, including support for retail investor organisations as dialogue partners in the formulation of capital market policies oriented towards investor protection.
THE EFFECT OF EDUCATION LEVEL AND ACCESS TO INFORMATION ON PUBLIC PARTICIPATION IN THE 2014 ELECTION IN MAKASSAR CITY andi triwenni wulandari tenri; Ibrahim; Hasruddin Nur
SOSIOEDUKASI Vol 14 No 4 (2025): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v14i4.7049

Abstract

This study aims to analyze the effect of education level and access to information on community participation in the 2024 General Election in Makassar City. This research employs a quantitative approach using a survey method. The population consists of residents in Tamalanrea, Biringkanaya, Bontoala, and Tallo Districts, with a sample of 81 respondents selected using the Slovin formula. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression analysis. The results indicate that education level has a significant effect on community participation in the 2024 General Election, as evidenced by a t-test significance value of 0.003. Access to information also shows a significant effect on community participation, with a t-test significance value of 0.000. Simultaneously, education level and access to information significantly influence community participation, as indicated by the F-test significance value of 0.000. The coefficient of determination (R Square) of 0.438 shows that education level and access to information explain 43.8% of the variation in community participation, while the remaining 56.2% is influenced by other factors outside the research model. Based on these findings, it can be concluded that improving the quality of education and ensuring equitable access to information play an important role in encouraging more active and meaningful community participation in democratic processes, particularly in general elections.
Optimizing the Effectiveness of Students’ Health Communication Through Information Sources and Learning Factors Susie Sugiarti; Anisti; Rosmalia Ahmad
INTERACTION: Jurnal Pendidikan Bahasa Vol. 12 No. 4 (2025): INTERACTION: Jurnal Pendidikan Bahasa
Publisher : Program Studi Pendidikan Bahasa Inggris, Universitas Pendidikan Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/interactionjournal.v12i4.4962

Abstract

The integration of communication processes occurs when conventional and digital communication patterns are used simultaneously, allowing communication activities to take place both face-to-face and through mediated channels. This condition has become increasingly relevant as the need for health information grows more dynamic and is obtained from diverse sources. This study aims to analyze the direct effect of information sources on learning factors and the effectiveness of health communication, the direct effect of learning factors on the effectiveness of health communication, and the indirect effect of information sources on the effectiveness of health communication through learning factors. The main concepts examined in this study include information sources, learning factors, and health communication effectiveness. This research employed an explanatory quantitative approach involving 97 students from Grade X and XI at SMA Sejahtera 1 Depok City. Data were collected through a survey using a Google Form questionnaire and analyzed using multivariate analysis. The results indicate that information sources have a direct and significant effect on both learning factors and the effectiveness of health communication. Learning factors also have a direct and significant effect on the effectiveness of health communication. However, learning factors do not mediate the relationship between information sources and health communication effectiveness. Future studies are recommended to involve a larger sample size and adopt a mixed-methods approach to allow for comparative analysis, such as multi-group analysis.
Semantic Study on the Unique Naming of PTKIN Library and Information Journals Ahwan, Muh Ahlis; Kardi, Kardi
PAROLE: Journal of Linguistics and Education Vol 11, No 2 (2021): Volume 11 Number 2 October 2021
Publisher : Master Program in Linguistics, Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/parole.v11i2.224-230

Abstract

The development of library and information science journals within Indonesian State Islamic Higher Education Institutions (PTKIN) has largely been discussed from managerial and bibliometric perspectives, while their linguistic aspects have received limited attention. This study examines the naming of PTKIN library and information journals from a semantic perspective, viewing journal names as meaningful linguistic constructions rather than purely administrative labels. Using a qualitative descriptive approach, journal names are analyzed as lexical data to identify their language sources, semantic structures, and symbolic functions. The findings indicate that PTKIN journal names consistently refer to concepts related to books, libraries, knowledge, and literacy, employing diverse linguistic resources such as Arabic, Indonesian, foreign languages, and local languages. These names operate across denotative, connotative, and symbolic levels of meaning, serving not only to mark disciplinary scope but also to express institutional identity and epistemic orientation. The study highlights journal naming as a structured linguistic practice shaped by disciplinary traditions and cultural contexts, and demonstrates the relevance of semantic and onomastic analysis for understanding academic publishing beyond managerial concerns.
Technology Adoption in Local Governance: Moderating Effects of Readiness for Change on Digital Leadership and Information Technology Capability Anedi, Achmad Edwyn; Suparto Wijoyo; Setijaningrum, Erna
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 7 No. 2 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (November-Desember 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v7i2.6768

Abstract

This study investigates the adoption of digital technology in Indonesian village governance, specifically through the "Desaku Pintar" program aimed at digitizing Population Data Administration. It addresses the existing challenges of low public adoption rates and declining satisfaction indicators, aiming to explore how Digital Leadership and Information Technology Capability influence technology acceptance and usage within the public sector, and the moderating role of Readiness for Change. Utilizing the Unified Theory of Acceptance and Use of Technology (UTAUT) framework, this study employed a quantitative survey method involving 270 village government staff members. Data were analyzed through Structural Equation Modeling (SEM) using the AMOS software to test the proposed relationships and moderating effects. The study finds that Digital Leadership and IT Capability have a significant positive impact on Acceptance and Use of Technology. Specifically, Digital Leadership (β=0.724, p<0.001) and IT Capability (β=0.200, p=0.025) substantially enhance technology acceptance when moderated by Readiness for Change. The moderating effect of Readiness for Change was also confirmed, strengthening the relationship between Digital Leadership (β=0.116, p=0.041) and IT Capability (β=0.132, p=0.035) on technology acceptance. This research makes a novel contribution by integrating Readiness for Change into the UTAUT framework, contextualized within Indonesian village governance. Practically, the findings offer valuable insights for policymakers to enhance digital leadership and IT capabilities, facilitating effective technology adoption and improved public service delivery. Future research should employ longitudinal designs, mixed methods, and multilevel analyses, incorporating theories like Diffusion of Innovation (DOI) for deeper insights.
Information System for Calculating Daily Sugar Limits in Consuming Web-Based Packaged Drinks Using the Prototype Method Wirasa, Galuh Panca; Azhar, Nur Chalik
JISA(Jurnal Informatika dan Sains) Vol 8, No 1 (2025): JISA(Jurnal Informatika dan Sains)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/jisa.v8i1.2201

Abstract

Excess sugar consumption is a global concern as it plays an active role in increasing the risk of non-communicable diseases (NCDs) such as obesity, type 2 diabetes and heart disease. In Indonesia, intense consumption of sugary packaged drinks is influenced by lifestyle changes and low public awareness of its impact. This study develops a web-based system to help users determine the safe limit of consumption of packaged sugary drinks, based on daily calorie needs calculated using the Mifflin-St Jeor formula. the application was designed using the prototype method to ensure interactive and user-oriented development. Assessment conducted through the System Usability Scale (SUS) method indicated that the prototype achieved an average score of 76.6, placing it in the 'Good' classification with a Grade B rating. This finding proves that the system has a good level of usability and is acceptable to users. This system has the potential to become an educational media that supports increasing public awareness of the dangers of excessive sugar consumption, through providing information that is easily accessible and easy to understand, and is expected to contribute to efforts to prevent non-communicable diseases (NCDs) in Indonesia.
The DeLone and McLean Model for Measuring Success Hospital Management Information System Case Study: Praya Regional Hospital Kartini, Ajeng Mastuti; Fadli, Sofiansyah; Fahmi, Hairul; saikin, saikin
JISA(Jurnal Informatika dan Sains) Vol 8, No 1 (2025): JISA(Jurnal Informatika dan Sains)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/jisa.v8i1.2203

Abstract

The advancement of information technology in the health sector encourages hospitals to implement Hospital Management Information Systems (SIMRS) to improve efficiency, effectiveness, and service quality. This study aims to measure the success rate of SIMRS implementation at Praya Regional Hospital using the DeLone and McLean model, which includes six variables: system quality, information quality, service quality, usage, user satisfaction, and net benefits. Data was collected through distributing questionnaires to 101 respondents in all service units of RSUD Praya. The analysis was conducted using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method. The results showed that only three of the nine hypotheses proposed proved significant, namely the effect of user satisfaction on net benefits, service quality on usage, and usage on net benefits. These findings indicate that technical aspects and system services need to be improved to achieve optimal SIMRS implementation. This research contributes to the evaluation of hospital information systems and can serve as a reference in making future system development decisions.
Hybrid Feature Combination of TF-IDF and BERT for Enhanced Information Retrieval Accuracy Aprilio, Pajri; Felix, Michael; Nugraha, Putu Surya; Fahmi, Hasanul
JISA(Jurnal Informatika dan Sains) Vol 8, No 1 (2025): JISA(Jurnal Informatika dan Sains)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/jisa.v8i1.2179

Abstract

Text representation is a critical component in Natural Language Processing tasks such as information retrieval and text classification. Traditional approaches like Term Frequency-Inverse Document Frequency (TF-IDF) provide a simple and efficient way to represent term importance but lack the ability to capture semantic meaning. On the other hand, deep learning models such as Bidirectional Encoder Representations from Transformers (BERT) produce context-aware embeddings that enhance semantic understanding but may overlook exact term relevance. This study proposes a hybrid approach that combines TF-IDF and BERT through a weighted feature-level fusion strategy. The TF-IDF vectors are reduced in dimension using Truncated Singular Value Decomposition and aligned with BERT vectors. The combined representation is used to train a fully connected neural network for binary classification of document relevance. The model was evaluated using the CISI benchmark dataset and compared with standalone TF-IDF and BERT models. Experimental results show that the hybrid model achieved a training accuracy of 97.43 percent and the highest test accuracy of 80.02 percent, outperforming individual methods. These findings confirm that combining lexical and contextual features can enhance classification accuracy and generalization. This approach provides a more robust solution for improving real-world information retrieval systems where both term specificity and contextual relevance are important.
The Influence of the Use of Information Technology on Internationalization Export Performance in Indonesian Micro, Small, and Medium Enterprises Santi Rahmawati
Applied Quantitative Analysis Vol. 1 No. 1 (2021): June 2021
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/quant.4079

Abstract

Although micro, small, and medium enterprises (MSMEs) hold an important role in Indonesian economic growth, especially MSMEs that have already done internationalization through export and the use of information technology (IT) for leveraging, there is limited data that can explain their factors and relationships that can influence export performance in order to achieve more. This study aims to analyse the roles of information technology (IT) and internationalization in explaining export performance in micro, small, and medium enterprises (MSMEs). International entrepreneurial orientation, organisational learning orientation, and product/service quality are posited as the basis of internationalization analysis. Respondents are 104 MSMEs involved in the foreign market. This study uses a quantitative method, partial least squares (PLS), to test the hypothesis. The results indicate that export performance is positively significant influenced by international entrepreneurial orientation, and product/service quality. While the use of IT does not directly influence export performance, it does positively influence organisational learning orientation. The study also shows that organisational learning orientation does not positively influence the export performance. Studies on the internationalization of micro, small, and medium businesses in developing countries are still quite limited, so the study contributes to the existing literature on internationalization and international entrepreneurship research.

Page 2217 of 2492 | Total Record : 24917

 2215   2216   2217   2218   2219