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Big Data Analysis Of Banten Community Information Consumption After The Decline of The Covid 19 Case Sagita, Darwis; Mujtaba, Burhanudin; Winangsih, Rahmi
LONTAR: Jurnal Ilmu Komunikasi Vol. 11 No. 2 (2023): Lontar : Jurnal Ilmu Komunikasi
Publisher : Program Studi Ilmu Komunikasi Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/lontar.v11i2.2090

Abstract

This research explains the information consumption of Banten people after the decline of the covid 19 case. What information themes are communicated by the community about Banten on social media. This research was conducted with a qualitative approach by discussing the results of data mining searches (data retrieval on social media through applications), while the application used is NodeXL. The following are the results of this study; among the five aspects of information that researchers examined the data (health, education, economy, tourism, and politics), health information was the least communicated (both one-way and two-way) by the community. Meanwhile, politics and tourism are the most communicated aspects of social media. It can be said that the communication behavior of the community about Banten Province on YouTube social media is generally not dominated by two-way or more communication models. Feedback only occurs on certain information themes. The theme of political information and tourism is the most two-way or more. Meanwhile, health information is the least discussed and does not generate much feedback. It can be concluded that health information is no longer a public concern after the decline in covid 19 cases.
The Impact of Internal Bulletins on Information Needs in Balai Besar Wilayah Sungai Brantas Sukarya, Sella Desita; Kristiyono, Jokhanan
LONTAR: Jurnal Ilmu Komunikasi Vol. 11 No. 1 (2023): Lontar : Jurnal Ilmu Komunikasi
Publisher : Program Studi Ilmu Komunikasi Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/lontar.v11i1.6491

Abstract

Mass communication is undoubtedly constructive for humans to meet their information needs individually and in groups. Communication is essential in human life as a process of delivering messages. It is the most basic need that is closely related to the continuity and defense of the existence of an organization or company. One of the roles in helping to establish effective communication relationships with the use of internal media has also been carried out by the Brantas. Using internal media implemented by the Brantas can establish relationships between internal and external stakeholders and assist in synchronizing information. The purpose was to determine the use of internal bulletins by employees in meeting internal information needs, to determine the fulfillment of internal information needs obtained by employees from internal bulletins as a source of information, and to determine the effect of using internal bulletins to meet the internal information needs of employees at Balai Besar Sungai Brantas. The result is that it was found that there was a relationship between the use of the Brantas Bulletin to meet their needs and the use of internal media could be used by an organization or agency.
Analysis of Information Systems Acceptance and Success Models in Higher Education Haerani, Reni; Rahman, Titik Khawa Abdul; Putri, Dwi Ismiyana; Apriani, Rika; Putra, Mardi Yudhi
INTENSIF: Jurnal Ilmiah Penelitian dan Penerapan Teknologi Sistem Informasi Vol 10 No 1 (2026)
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/intensif.v10i1.24969

Abstract

Background: The integration of Information Systems (IS) in higher education has transformed interactions among students, lecturers, and administrative staff, making system acceptance and success essential for effective academic processes. Various evaluation frameworks have been developed, with the DeLone and McLean Information System Success Model being one of the most widely applied. Objective: This study aims to analyze factors influencing the adoption of academic information systems in higher education using the DeLone and McLean model and to evaluate system success from the perspectives of lecturers, students, and administrative personnel. Methods: A quantitative research approach was employed using questionnaire-based data collection. Data analysis was conducted using SmartPLS 3.0 to assess validity, reliability, and structural relationships among variables. A total of 252 respondents were selected using the Slovin formula and proportional stratified random sampling. The evaluated constructs included system quality, information quality, service quality, system use, user satisfaction, and benefits. Results: The results show that system quality, information quality, and service quality have a positive and significant effect on system use and user satisfaction. Furthermore, system use and user satisfaction contribute to perceived net benefits, such as improved learning outcomes, increased management efficiency, and academic productivity. High service quality also supports continued system usage. All measurement constructs met validity and reliability criteria, with loading factors above 0.7 and Average Variance Extracted (AVE) values exceeding 0.50. Conclusion: In conclusion, the DeLone and McLean model effectively explains academic information system success in higher education, highlighting the importance of system quality, user satisfaction, and generated benefits.
The Evolution of Accounting Information Systems Research: a 10-Year Bibliometric Analysis Pondrinal, Muhammad; Bahari, Asniati; Rahayu, Rita; Juita, Verni
Jurnal Ilmiah Universitas Batanghari Jambi Vol 26, No 1 (2026): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v26i1.6399

Abstract

This study provides a comprehensive bibliometric assessment of Accounting Information Systems (AIS) research spanning 2016-2025, utilizing Dimensions.ai as the primary data source and VOSviewer for scientific mapping. A total of 4,041 publications were retained after structured filtering procedures. Temporal analysis indicates accelerated growth in AIS scholarship, largely driven by the integration of enterprise technologies, cloud infrastructures, and data-centric decision frameworks. Network visualizations highlight the United States as the epistemic core of AIS research, exhibiting superior productivity and collaboration metrics, while emerging contributions from Asia signal developing regional research clusters. Institutional analysis reveals concentrated knowledge production within leading global universities, whereas journal density mapping underscores the multidisciplinary diffusion of AIS discourse. Citation network analysis identifies seminal works that serve as intellectual anchors within the field. These findings collectively underscore the expanding theoretical boundary and technological orientation of AIS. Future research should advance inquiries into automation, AI-enabled accounting systems, digital audit ecosystems, and cross-institutional research synergies to strengthen the field’s scientific maturity.
Do Financial Statements Still Matter in the Tech Era? A Systematic Literature Review on the Usefulness of Accounting Information in High Volatility Firms Ashar, Muhammad; Amaliah, Wafiq Azizah Reski; Darmawati, Darmawati; Syarifuddin, Syarifuddin
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9018

Abstract

This study examines the evolution and relevance of accounting information in supporting decision making within technology sector firms characterized by high market volatility over the past decade. Adopting a systematic literature review (SLR) approach combined with bibliometric analysis, the study identifies key indicators discussed in the literature, including traditional GAAP based measures and non-financial metrics such as digital disclosures and intangible assets. The findings indicate that while traditional financial statements remain foundational, growing challenges arise from rapid market dynamics and global economic uncertainty, thereby driving the incorporation of non-financial data and digital technologies to enhance information relevance. These insights provide strategic implications for academics, practitioners, and policymakers in enriching the use of accounting information to support more accurate and adaptive decision-making in the digital era and volatile markets.
The Role of Coretax System in Increasing the Influence of Tax Knowledge on the Quality of VAT Period Tax Return Information Through Taxpayer Compliance Riyanto, Agung; Istikhoroh, Siti
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9590

Abstract

This study aims to examine the role of the Coretax System in strengthening the effect of tax knowledge on the quality of VAT Periodic Tax Return information, with taxpayer compliance as a mediating variable. This research is motivated by the growing need to understand how the implementation of an integrated digital tax system supports accuracy in tax reporting and compliance behavior within the Indonesian tax reform era. A quantitative explanatory approach was applied using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Data were collected through questionnaires distributed to 119 corporate taxpayers registered at KPP Pratama Gresik, using a five-point Likert scale. Validity and reliability testing showed AVE values above 0.50 and Cronbach’s Alpha above 0.70, confirming that all indicators were suitable for analysis. The findings indicate that tax knowledge has a significant positive effect on taxpayer compliance but does not directly influence information quality. Meanwhile, taxpayer compliance significantly improves the quality of VAT Periodic Tax Return information and fully mediates the effect of tax knowledge on information quality. The Coretax System also has a significant direct influence on information quality but does not moderate relationships among other variables. This study highlights that reliable fiscal information quality depends not only on technological systems but also on taxpayer knowledge and compliance behavior, offering important implications for strengthening tax literacy and optimizing digital tax governance.
HUBUNGAN ANTARA EFEKTIVITAS PENGGUNAAN APLIKASI EDUCATION MANAGEMENT INFORMATION SYSTEM (EMIS) DENGAN PENDATAAN PENDIDIKAN DI RAUDHATUL ATHFAL (RA) KABUPATEN SUMEDANG Fabian Khairah Hisan; Tatang Ibrahim; Wahyu Hidayat
TADBIRUNA: Jurnal Manajemen Pendidikan Islam Vol 2 No 2 (2023): TADBIRUNA
Publisher : Program Studi Manajemen Pendidikan Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/tadbiruna.v2i2.497

Abstract

This study aims to find out how effective the use of the EMIS application is as a data collection system for Raudhatul Athfal (RA) education in Sumedang Regency. The application of the Education Management Information System (EMIS) application has great urgency for institutions, because the data entered determines a policy related to education funds such as School Operational Assistance (BOS) and the Smart Indonesia Program (PIP). The data contained in the EMIS application is also very necessary in making policies and managerial decisions to maintain the quality of education. This research uses a descriptive method with a quantitative approach. The sampling technique combines 2 sampling techniques, namely purposive sampling and simple random sampling of 52 respondents. Data analysis used descriptive statistical analysis and hypothesis testing with one sample t-test (one sample t-test) and assisted with SPSS Version 24. The results showed that the percentage of effectiveness of the EMIS application as an RA data collection system in Sumedang Regency, which was obtained from the respondents' responses, was of 75.25% which is based on the criteria for testing the hypothesis if the value of tcount ≥ ttable (6.04 ≥ 1.675), then Ho is rejected and Ha is accepted.    
IMPLEMENTATION OF EDUCATIONAL MANAGEMENT INFORMATION SYSTEM (SIM-ISLAMIC EDUCATION) IN MADRASAH ADMINISTRATIVE EFFICIENCY Wahyu Khafidah; Qurrata Akyuni; Zulfadli
TADBIRUNA: Jurnal Manajemen Pendidikan Islam Vol 5 No 2 (2026): TADBIRUNA
Publisher : Program Studi Manajemen Pendidikan Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/jurnalmanajemenpendidikanislam.v5i2.2478

Abstract

This study analyzes the implementation of an Islamic Education Management Information System (ISMS) to improve madrasah administrative efficiency in the era of digital transformation. Using a Systematic Literature Review approach to ten selected journal articles from various trusted academic databases for the 2023-2025 period, this study reveals that digitizing madrasah administration through an ISMS has a significant impact on increasing operational efficiency. The systematic implementation process through the stages of initiation, elaboration, development, and transition showed a product suitability level of 90.29% based on expert validation. The artificial intelligence -based system achieved 95% accuracy in multimodal data processing, surpassing conventional systems which only achieved 80%. The system's effectiveness is proven by reducing administrative burdens, accelerating data processing, increasing information accuracy, and facilitating data-driven decision-making. Supporting factors for success include leadership commitment, adequate digital infrastructure, and human resource readiness. Key challenges faced include the digital divide, limited infrastructure, technophobia , poor internet connectivity, and budget constraints. This study recommends the development of a comprehensive digitalization roadmap , strengthening human resource capacity through ongoing training, and developing a contextual system effectiveness evaluation model to optimize digital transformation in sustainable Islamic education governance
The Role of Information System Effectiveness in Strengthening Financial Management and Performance Evaluation Syaifuddin, Syaifuddin
International Journal of Economics (IJEC) Vol. 5 No. 1 (2026): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v5i1.1770

Abstract

Digitalisation in the public sector has led to higher demands for transparency, accountability, and accurate reporting. However, many organisations still face obstacles such as unsynchronised data, slow reporting processes, and performance evaluations that are not fully evidence-based. These conditions indicate that the effectiveness of information systems is urgently needed to strengthen organisational governance and performance. This study aims to analyse the influence of Information System Effectiveness on Financial Governance and Performance Evaluation in Regional Apparatus Organisations (OPD) within local government. The study uses a quantitative approach with an explanatory research design. The research population consists of OPD employees involved in the use of information systems, financial management, and/or performance evaluation. The sampling technique used purposive sampling with a sample size of 120 respondents. Data collection was conducted through questionnaires in the period November–December 2025. Data analysis used PLS-SEM with the help of SmartPLS through measurement model and structural model evaluation. The results showed that information system effectiveness had a positive effect on strengthening financial governance and improving performance evaluation. These findings confirm that an effective information system not only serves an administrative function but also becomes a strategic factor in ensuring more transparent financial management and more objective performance assessment. The implications of this study encourage OPDs to prioritise improving system quality, data integration, and information utilisation as a basis for performance control and evaluation.
EXPLAINING TAX COMPLIANCE COSTS: DOES INFORMATION ASYMMETRY REALLY EXIST? Al Rasyid, Rafi'i Habib; Purani; Winarni, Sri; Rahmadian, Succi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 21 No. 1 (2026): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v21i1.24863

Abstract

Taxpayers bear additional burdens beyond the nominal amount of tax paid, commonly referred to as tax compliance costs. Drawing on information asymmetry theory, this study aims to explore factors that affect tax compliance costs. This study uses convenience sampling techniques to get 122 respondents, entrepreneurs, and independent professionals around Indonesia. Questionnaire sent by word of mouth and social media, using an online questionnaire platform. This study applies Partial Least Squares Structural Equation Modeling (PLS-SEM) the results indicate that tax knowledge, tax information, and tax complexity are significantly associated with tax compliance costs. These findings suggest that low levels of tax knowledge have the potential to increase tax compliance costs. In addition, the complexity of the tax system and unequal access to tax information may further increase the compliance costs. The results of this study provide a basis for policymakers to design a more efficient tax system.

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