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Factors Influencing the Performance of Accounting Information Systems with Education and Training as Moderating Variables I Made Yoga Mahardika Raharja; Gede Juliarsa
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i12.p11

Abstract

The study aimed to understand the factors influencing the performance of accounting information systems (AIS) at the Bali Regional Development Bank Headquarters in 2024, using education and training as a moderator. The research utilized the SPSS program with the Moderated Regression Analysis test tool. A total of 98 respondents were selected using the purposive sampling method. The results indicate that while the size of the organization and its interaction with education and training do not affect AIS performance, other factors and their interactions with education and training programs do significantly influence AIS performance.
Impact of Government Accounting Standards, Human Resource Competency, and Accounting Information Systems on the Quality of Financial Statements Anak Agung Istri Agung Maha Dewi; Anak Agung Ngurah Agung Kresnandra
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

The financial reports of Badung Regency illustrate the role of financial reporting in promoting accountability and transparency within local government financial management. This study aims to evaluate the impact of government accounting standards (GAS) implementation, human resource (HR) competencies, and accounting information systems (AIS) on the quality of financial statements. A sample of 84 local government officials was purposively selected from a total population of 241. The data was analyzed using multiple linear regression with SPSS version 26. The findings reveal that while HR competency does not significantly influence the quality of financial statements, the implementation of GAS and AIS does contribute positively. These results provide valuable insights for researchers and readers regarding the influence of GAS, HR competency, and AIS adoption on the quality of financial reporting in Badung Regency. 
Critical Digital Literacy in English Education: Preparing Students for Information Age Communication Nayla, Nayla; Umam, Khoirul
Bulletin of Scientific Reseach in English Education Vol. 2 No. 2 (2025): Bulletin of Scientific Research in English Education
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/bsree.v2i2.15

Abstract

This study responds to the growing prevalence of misinformation in the digital era, which poses significant challenges for students’ ability to critically evaluate online information. This study aims to examine how critical digital literacy can be integrated into English language education to address these challenges. Employing a qualitative case study approach, data were collected through interviews, classroom observations, and document analysis involving English teachers. The findings indicate that integrating critical digital literacy through collaborative learning strategies enhances students’ critical thinking and communication skills, particularly in evaluating online information. This study contributes to existing literature by proposing a contextual integration model of critical digital literacy in EFL classrooms, offering practical implications for curriculum development and teacher training.
Competence of Islamic Religious Education Teachers in Information Technology-Based Learning to Increase Learning Interest of Vocational High School Students Agustina Agustina; Ahmad Nurdiansyah; Hadi Widayat
Jurnal Iqra' : Kajian Ilmu Pendidikan Vol. 8 No. 2 (2023): Jurnal Iqra' : Kajian Ilmu Pendidikan
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

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Abstract

This study focuses on the competence of Islamic Religious Education (PAI)teachers in using information technology-based learning to enhancestudents' learning interest at SMK Ganesa Sekampung, East Lampung. Theresearch questions address the teachers' proficiency in using informationtechnology media, the types of media employed in PAI learning, as well asthe challenges faced and solutions implemented by teachers in integratinginformation technology into the learning process. The purpose of this studyis to examine the PAI teachers' skills in using information technologymedia, to identify the media utilized, and to explore the problems andsolution efforts encountered during technology-based learning at SMKGanesa Sekampung. This research adopts a qualitative approach withdescriptive analysis methods. Data were collected through interviews,questionnaires, and document analysis. The findings reveal that thecompetence of PAI teachers in using information technology mediaremains low. This is primarily due to the teachers' limited familiarity withusing technology in their daily routines. The media used includepresentation slides, videos, and other digital tools. A major issue faced isthe lack of training opportunities in information technology, whichcontributes to the teachers' limited skills. As a solution, teachers participatein training sessions and are supported by the school through the provisionof facilities such as computers and projectors.
Impact of Beauty Influencer Credibility and Emotional Attachment on Beauty Product Purchase Intention on Tiktok: The Moderating Role of Information Overload (A Case Study of TikTok Users in Denpasar, Bali) Januba, Zia Beti; Indiani, Ni Luh Putu; Wahyuni, Ni Made
Dinasti International Journal of Management Science Vol. 7 No. 3 (2026): Dinasti International Journal of Management Science (January - February 2026)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v7i3.6266

Abstract

The digital marketing landscape in the beauty industry increasingly relies on the role of beauty influencers along with the rapid growth of the TikTok platform. This study aims to analyze the effect of beauty influencer credibility and emotional attachment on purchase intention for beauty products by examining the moderating role of information overload. This research employed a quantitative approach with active TikTok users in Denpasar City, Bali, as the research object. Data were collected through an online questionnaire distributed to 200 respondents selected using an accidental sampling technique. Data analysis was conducted using a variance-based structural equation modeling method. The results indicate that beauty influencer credibility and emotional attachment have a positive and significant effect on purchase intention. Furthermore, information overload was found to strengthen the influence of beauty influencer credibility and emotional attachment on purchase intention. These findings suggest that excessive information conditions encourage consumers to rely on trusted influencers when making purchasing decisions. Practically, this study recommends that the beauty industry position influencers as information guides who are able to deliver simplified, personalized, and authentic marketing messages.
Analisis Pengendalian Internal Sistem Informasi Akuntansi terhadap Penerimaan dan Pengeluaran Kas pada Zibaa Kafe: Analysis of Internal Control of Accounting Information Systems on Cash Receipts and Expenditures at Zibaa Cafe Tanika, Gita Tri; Riftiasari, Dinar; Ridwan , Achmad
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.225

Abstract

Accounting information systems play an important role in managing cash receipts and disbursements to ensure the security and reliability of financial reports. This study aims to analyze the implementation of the accounting information system at PT. Boga Cipta Jasa (Zibaa Kafe) with a focus on internal control and the use of electronic payments. The research method employed is a descriptive qualitative approach through observation, interviews with finance staff and cashiers, and analysis of financial reports for the period January–March 2025. The results show that internal control has not been fully effective due to overlapping functions, lack of verification, and the need for system updates. Although electronic payments have improved accuracy and transparency, further improvements such as clear segregation of duties and regular reconciliations are still required to strengthen the effectiveness and security of the accounting information system.
Design And Development of a Web-Based Practicum Management Information System with QR Code Integration and Automated Notifications Abdul Syakur; Clara Falisha Suardi; Devianty Lukman; Dimas Ari Wahyudi; Erma Hajrah; Erwin
Journal of Embedded Systems, Security and Intelligent Systems Vol 6, No 1 (2025): March 2025
Publisher : Program Studi Teknik Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/4fngb442

Abstract

This study aims to design and develop a web-based Practicum Management Information System integrated with QR Code technology and automated notifications. The conventional practicum management process still relies on manual attendance recording and delayed information dissemination, resulting in inefficiency and administrative inaccuracies. This research applies the Research and Development (R&D) method using the Waterfall software development model. The stages include requirement analysis, system design, implementation, and testing. The system integrates QR Code for attendance validation and automated notification features via email to enhance communication efficiency. Black Box Testing and User Acceptance Testing (UAT) were conducted to evaluate system functionality and usability. The results show that the developed system improves attendance accuracy, accelerates administrative processes, and enhances real-time information delivery. The system contributes to increasing efficiency, transparency, and effectiveness in practicum management in higher education institutions.
Implementation Of an Academic Chatbot Based on Dialogflow for Study Program Information Services: A Qualitative Study on Usability and User Satisfaction Ahmad Fakih; Fahmi Yuliady; Fatahillah Paweloi; Firanda; Gabriella Pasalli; Haerunnisa
Journal of Embedded Systems, Security and Intelligent Systems Vol 6, No 1 (2025): March 2025
Publisher : Program Studi Teknik Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/3y5s4f23

Abstract

The rapid development of artificial intelligence technology has encouraged the utilization of chatbot systems in higher education information services. However, the effectiveness of chatbot implementation in supporting academic information services requires evaluation, particularly in terms of usability and user satisfaction. This study aims to analyze the implementation of a Dialogflow-based academic chatbot and evaluate its usability and user satisfaction using a qualitative approach. This research employed a descriptive qualitative case study design. Data were collected through observation, in-depth interviews, and documentation involving 12 active students who had used the chatbot. Data analysis was conducted using the interactive model of Miles and Huberman, consisting of data reduction, data display, and conclusion drawing. The results indicate that the chatbot provides ease of access, fast response time, and relevant academic information. From a usability perspective, the system meets effectiveness, efficiency, and satisfaction aspects. However, several limitations were identified, including limited contextual understanding and restricted response variations. Overall, users expressed positive satisfaction and perceived the chatbot as helpful in supporting academic information services. The study contributes to the development of intelligent information systems in higher education by providing qualitative insights into user experience and system improvement strategies.
Cyber Security Reacualization of Customer Data and Funds in The Optics of Electronic Information and Transactions Kurrohman, Taufik; Wulandari, Fenny
Rechtsregel : Jurnal Ilmu Hukum Vol 8 No 2 (2025): Rechtsregel : Jurnal Ilmu Hukum
Publisher : Program Studi Hukum Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/rjih.v8i2.56552

Abstract

The technological transformation in the digital era has changed the paradigm of the banking world. Financial access is now inseparable from space, distance, and time, as it only requires the internet and sophisticated devices for every customer to make transactions. On the other hand, cyber security of customer data and funds is very risky to be hacked with various instruments and methods such as fishing, spam, ransomware to cause material losses, historically cyber attacks have been experienced by Bank Indonesia on January 21, 2022, Bank BSI May 2023 and most recently Bank BRI on December 18, 2024, but not transparently impacting customers. Customer protection is based on the regulation of Law Number 1 of 2024 concerning Electronic Information and Transactions and does not specifically regulate the protection of customer data and funds. The purpose of the research focuses on the practical order of cyber regulation in protecting customer data and funds, and the reactualization of the provisions of laws and regulations. The research method was carried out with normative juridical analysis with qualitative normative data analysis. The results of the study show first, the actual condition of cyber security today through the provisions of the ITE law has not been carried out comprehensively verified in the context of law enforcement the evidentiary instruments are inadequate, the jurisdiction of the authority limits the accessibility of cyber security law enforcement, there has been no case of buying and selling bank customer data that has been punished in the second court, the reactualization of cyber security data and funds can be carried out by strengthening the evidentiary instruments for Law Enforcement, Interpol cooperation between countries specifically for cybersecurity.
Effects of regional information and internal control systems on financial report quality and fraud prevention Nisa, Afidhiena Raisyan; Zuhroh, Diana; Cahyaningsih, Diyah Sukanti
Journal of Contemporary Accounting Volume 8 Issue 1, 2026
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol8.iss1.art1

Abstract

This study analyses the influence of the Regional Government Information System (SIPD) and the Government Internal Control System (SPIP) on the quality of regional financial reports and their implications for fraud prevention in 38 regencies/cities in East Java. Secondary data were obtained from the Supreme Audit Agency (BPK) and the Ministry of Home Affairs for the 2021-2023 period and then analysed using Partial Least Squares (PLS). The results demonstrate that financial report quality has a positive and significant effect on fraud prevention, in line with the fraud triangle theory, which states that transparency can minimise fraud opportunities. However, a unique finding reveals that financial report quality, as a mediator, is unable to channel the positive influence of SIPD and SPIP on fraud prevention. The implication is that, despite the system being reported as operational and the report quality being deemed good, fraud still has the potential to occur. These findings underscore the importance of enhancing human resource competency in the effective implementation of internal control systems. The study results are expected to provide valuable input for local governments and regulators in their efforts to mitigate fraud risks.

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