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CASH FLOW ACCOUNTING INFORMATION SYSTEM AS INTERNAL CONTROL AT WATES VILLAGE
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 1 (2022): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v2i1.106

Abstract

The development of information technology is currently growing rapidly, where almost all have used and developed information systems in such a way that they are able to advance and develop their business well. The existence of a good information system will produce information according to needs. Good information is information that can be presented in a timely manner, useful and reliable. One of the important information systems in an institution or agency is the Accounting Information System. Along with the increasingly rapid development, the use of computers plays an important role in various fields that support each other in aspects of life. This includes financial data and information processing systems that cannot be separated from everyday life. Because without a financial data and information processing system, activities within an organization, company or agency will not run smoothly as expected, both in terms of time and accuracy and speed of the resulting performance. This becomes an obstacle to the activities and implementation of existing activities in an organization, company or agency. Recording cash flows using books is considered less effective in terms of time and accuracy. Recording that must be done many times sometimes causes some errors so that there is often a difference between the real balance and the cash book. Keywords: System, Information, Accounting, Cash Flow
Analysis of the Effect of the Implementation of Cloud-Based Accounting Information Systems, User Understanding Levels, and Data Quality on the Efficiency of the Audit Process
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v5i2.5351

Abstract

The implementation of cloud-based accounting information systems has significantly transformed modern auditing practices. This study examines the influence of cloud-based system implementation, user understanding level, and data quality on the efficiency of the audit process. This study uses a qualitative approach with case studies on organizations that have implemented cloud-based systems. Data was collected through in-depth interviews, direct observations, and documentation of the audit process. The results show that the implementation of cloud-based systems improves audit efficiency by reducing manual tasks and enabling better data integration. User understanding and high data quality are important factors in ensuring reliable audit results. In addition, organizational readiness and integration with advanced technologies such as big data analytics further strengthen the benefits of cloud-based systems in auditing.
Public Information Disclosure as a Reflection of Administrative Governance: A Content Analysis of the Official Websites of Ministry of Health's Vertical Hospitals Based on Law No. 14 of 2008 Inna Noor Inayati
Journal of Health Service Administration and Hospital Management Vol. 1 No. 2 (2025): July, 2025
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/jhsah.v1i2.408

Abstract

This study investigates the level of Public Information Disclosure (PID) on the official websites of the Ministry of Health's Vertical Hospitals (RSVKs) as a direct reflection of their adherence to Good Administrative Governance (GAG) principles, as mandated by Indonesian Law No. 14 of 2008. PID is theoretically critical for public accountability and preventing institutional misuse of authority (Cahyono & Haryadi, 2023; Amane et al., 2025). Objective: The research aimed to quantitatively measure the proactive disclosure compliance of RSVKs. Methods: A Systematic Quantitative Content Analysis was employed, utilizing a specialized Digital Information Disclosure Index (DIDI) and a binary coding scheme (N=40 mandatory items) to analyze the digital content of all RSVK websites in October 2025. Inter-coder reliability was ensured using Cohen’s Kappa (  0.80) (Krippendorff, 2019). Results: The overall digital compliance level was Moderate, with a mean DIDI score of μ= 65.4% SD = 10.8%). A significant disparity was found between compliance with Fiscal Accountability (Periodic Disclosure:μ=75.1%) and Procedural Responsiveness (Anytime Disclosure: = 55.7%), particularly concerning Procurement Data for Goods & Services (40%). Qualitative analysis highlighted technical barriers, including the pervasive use of non-searchable PDF formats and poor placement (Norris & Lloyd, 2020). Conclusion: RSVKs demonstrate a model of formalistic transparency (compliance of form) driven by top-down requirements, failing to achieve substantive transparency due to institutional risk-aversion and managerial constraints. Implication: The study recommends that the Ministry of Health issue regulations mandating the publication of all required documents in searchable digital formats and implement transparency-focused HR reforms (Wulandari, 2025) to transition from defensive administrative compliance to a genuine GAG commitment.
Analisis Kesiapan Penerapan Rekam Medis Elektronik dengan Metode Doctor’s Office Quality – Information Technology (Doq – It) di Puskesmas Wiradesa Brave Satria Fajaryan Utama; Maulina Latifah; Prahita Indriana
EMVIRO Jurnal Ilmiah Penelitian Kesehatan Vol 3 No 2 (2024): April : EMVIRO Jurnal Ilmiah Penelitian Kesehatan
Publisher : STIKES HAKLI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64857/emviro.v3i2.44

Abstract

The current development of information technology has made it possible to develop a way of storing and managing data electronically, increasingly better technology and information has had a positive impact on the pattern of development and progress in the field of file storage or file archives. Electronic medical records (EMR) are a solution for managing documents using computer-based or electronic systems in the health sector. This type of research is quantitative descriptive research, namely research carried out to analyze data by describing or illustrating the data that has been collected as it is. The data sources obtained come from primary data in the form of questionnaires and interviews and secondary data from journals, articles, periodicals and so on. In the DOQ – IT method there are 4 aspects of assessment, namely Human Resources, Organizational work culture, leadership governance and IT infrastructure. The research results were assessed from these four aspects. Wiradesa Community Health Center received a score of 93.36 out of 100. This shows that Wiradesa Health Center is ready to implement electronic medical records with a score for each aspect, namely human resources, which received a score of 22.74 out of a maximum score of 25.00. The organization's work culture received a score of 23.44 out of a maximum score of 25.00. Leadership governance received a score of 28.16 out of a maximum score of 30.00. IT Infrastructure scored 19.02 out of a maximum score of 20.00.
Teachers Self-regulation in Solving the Problem with Contradiction Information Sri Indriati Hasanah; Hasan Basri; Ukhti Raudhatul jannah; Evha Nazalatus Sa’adiyah Sy; Harfin Lanya
Didaktik Matematika Vol 9, No 1 (2022): April 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdm.v9i1.25203

Abstract

The teacher's self-regulation in solving problems with contradictory information needs to be investigated because this certainly has an impact on students' self-regulation abilities. However, research related to this is still limited. Problem with Contradiction Information (PWCI) is appropriate to view self-regulation. This research is a case study which involved teachers in East Java, Indonesia and already have an educator certificate. There are 24 teachers as participants of this research, 14 females and 10 males. The objectives of this study describe how the teacher's response when completing PWCI and how the teacher's self-regulation when solving PWCI. Data were collected through tests and interviews. The results show that (1) There are two types of teacher responses in completing PWCI, the first type is the teacher who answers the questions directly without checking the provided information, the second type is the teacher who is thorough and cross-checks before working on the questions, (2) The emergence of self-assessment teacher regulation when completing PWCI is divided into four, namely, teacher self-regulation appears at the stage of understanding, implementing, re-checking and does not appear when completing PWCI. Most of the teachers are not aware of the contradictions in the questions given.
Meningkatkan Aktivitas Belajar Siswa dengan Memanfaatkan Information and Communications Technology (ICT) pada Materi Penyajian Data di Kelas IX SMPN 5 Sabang Irawati Irawati
Didaktik Matematika Vol 2, No 1 (2015): Jurnal Didaktik Matematika
Publisher : Universitas Syiah Kuala

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

Abstract

Abstract. Learning with ICT can produce new works that an indigenous, has a high value, and more meaningful. The purpose of this research was to improve student learning outcomes IX grade SMP Negeri 5 Sabang on the topic of data display through ICT-based learning. The subjects were students of class IX of the number of students 18 people. This research was a classroom action research (PTK), which consists of two cycles with the phases of planning, action, observation, and reflection. Based on the results of research and data analysis can be concluded that students completenessthe goal individually in which the first cycle as many 9% and the second cycle as many 15%. The most dominant teachersactivity in the second cycle was to guide students in conducting discussions, while most dominant students activity was a discussion about the problems submitted by teachers. In this case, the ability of teachers to manage learning using ICT has increased from the category of good to be very good.Keywords: ICT, student learning outcomes, teacher activity, student activities
Pengaruh Free Cash Flow Dan Model Tata Kelola Perusahaan Terhadap Informasi Pendapatan Perusahaan di Indonesia: The Influence of Free Cash Flow and Corporate Governance Model on Corporate Income Information in Indonesia
Jurnal Riset Manajemen dan Akuntansi Vol. 2 No. 1 (2022): April: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v2i1.155

Abstract

Penghasilan adalah informasi penting dari laporan keuangan bagi pengguna karena nilai prediktifnya. Pendapatan juga dapat menjadi sumber konflik karena pemegang saham mayoritas dan minoritas, kreditur dan pemangku kepentingan lainnya memiliki kepentingan yang berbeda. Studi ini menyelidiki masalah pemegang saham mayoritas dan kreditur yang dimediasi oleh corporate governance terkait dengan laba dan rugi. Populasi perusahaan non keuangan yang dilengkapi dengan fasilitas website dan terdaftar di bursa efek Indonesia tahun 2019 – 2020 digunakan dalam penelitian ini. Dengan teknik purposive sampling, diperoleh 120 sampel. Penelitian ini dilakukan dengan metode regresi berganda untuk analisis data yang memiliki taraf signifikansi 5%. Hasil penelitian menunjukkan bahwa kepemilikan keluarga dan leverage berpengaruh negative signifikan terhadap kualitas laba, sedangkan struktur dan mekanisme corporate governance berpengaruh positif signifikan terhadap kualitas laba. Implikasi dari penelitian ini : secara teoritis, (1) dalam perusahaan kepemilikan keluarga terkonsentrasi, keluarga memiliki control yang kuat untuk memutuskan kebijakan perusahaan yang penting mengutamakan kepentingan keluarga pemegang saham. (2) Perusahaan keluarga di Indonesia juga memiliki struktur hutang yang tinggi, yang menyebabkan pemegang saham keluarga (manager) melakukan moral hazard dengan memilih kebijakan akuntansi untuk menigkatkan pendapatan (increase income). Implikasi kebijakan : (1) Regurator pasar modal perlu menetapkan batasan proporsi kepemilikan keluarga untuk menjaga keseimbangan antara kepentingan perusahaan dan pemangku kepentingan. (2) Regulator perlu terus meningkatkan penerapan regulasi corporate governance pada perusahaan publik.
KETERBUKAAN INFORMASI PUBLIK DALAM MENINGKATKAN PEMBANGUNAN DESA (KECAMATAN KEDUNGWUNI KABUPATEN PEKALONGAN): PUBLIC INFORMATION DISCLOSURE IN IMPROVING VILLAGE DEVELOPMENT (KEDUNGWUNI DISTRICT, PEKALONGAN REGENCY)
Jurnal Riset Manajemen dan Akuntansi Vol. 2 No. 2 (2022): Agustus : Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v2i2.226

Abstract

  Tujuan penelitian ini mengkaji mengenai keterbukaan informasi publik yang dijalankan oleh Desa di Kecamatan Kedungwuni Kabupaten Pekalongan dalam meningkatkan pembangunan Desa. Metode penelitian yang digunakan pada penelitian ini adalah deskriptif kualiatif. Objek penelitian ini dilakukan pada pemerintah desa di kecamatan Kedungwunni Kabupaten Pekalongan yaitu pada bulan Mei sampai bulan Juni 2022. Adapun informan yang menjadi sumber dalam penelitian ini adalah keterbukaan informasi publik pemerintah desa diantaranya; kepala desa, staf desa, masyarakat, tokoh masyarakat, tokoh pemuda dan tokoh agama. Sumber data pada penelitian ini adalah data primer dan data sekunder. Keterbukaan informasi publik  desa di Kecamatan kedungwuni Kabupaten Pekalongan akan dipandang baik jika bisa terpenuhi berbagai aspek. Asas transparansi, asas partisipasi, asas akuntabilitas dan asas reponsibilitas berdasarkan peraturan perudang-undangan yang berlaku.  
PENGARUH EXPERIENTIAL MARKETING, SERVICE QUALITY, KUALITAS SISTEM INFORMASI WEBSITE TERHADAP MINAT PEMBELIAN ULANG MELALUI KEPUTUSAN PELANGGAN: INFLUENCE OF EXPERIENTIAL MARKETING, SERVICE QUALITY, QUALITY OF WEBSITE INFORMATION SYSTEMS ON REPURCHASING INTEREST THROUGH CUSTOMER DECISIONS
Jurnal Riset Manajemen dan Akuntansi Vol. 2 No. 2 (2022): Agustus : Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v2i2.251

Abstract

The purpose of this research is to analyzed factors that affect repurchase intention of IKEA Indonesia products. The variabels used in this research are experiential marketing, service quality, and website information system quality as independent variables, customer satisfaction as communicator variable, while repurchase intention as dependent variable. The sample consist of 300 IKEA AlamSutera and Sentul City consumers. The data that was used in this research was the primary data and selected by using purposive sampling method. Data was processed using Stuctural Equation Modeling (SEM) with SmartPLS. The result of this research provides that experiential marketing, service quality, website information system quality haveinfluence on by significance to customer satisfaction, then experiential marketing, service quality, customer satisfaction have influence on by significance to repurchase intention. Howeverthere’s no evidence that website information system quality on have influence to repurchase intention.
Impact of Accounting Information System on Organizational Performance of Government Institutions
Proceeding International Collaborative Conference on Multidisciplinary Science Vol. 1 No. 1 (2024): June : ICCMS (Proceeding International Collaborative Conference on Multidiscipl
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/iccms.v1i1.46

Abstract

AIS has become an indispensable tool for government institutions to fulfill their objectives and enhance overall performance. This study was conducted to assess the impact of AIS on the organizational performance of government institutions in Iba, Zambales, participated in by the 50 government offices in the municipality. The findings indicates that there is a perceived strong agreement on the utilization of AIS in terms of accuracy, enhancing quality function, user satisfaction, and informed decision-making; and also strong agreement on the effectiveness and efficiency of using AIS in government organizations’ performance; there is a significant difference in terms of accuracy on the utilized AIS based on sex, highest educational attainment, government office, and years working with AIS; in terms of enhancing quality function based on sex, government office, and years working with AIS; in terms of user satisfaction based on government office and job title; in terms of informed decision-making based on sex; in terms of effectiveness and efficiency in using AIS based on government offices; and there is a significant relationship between the utilized AIS and organizational performance.

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