Filter By Year

1945 2024


Reset

Found 23,342 documents
Search Information

 2328   2329   2330   2331   2332 
The Conservatism, Accounting, and Information Asymmetry Kartika, Ita Yuni; Subroto, Bambang; Saraswati, Erwin; Rusydi, M.Khoiru
The International Journal of Accounting and Business Society Vol. 33 No. 2 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.2.861

Abstract

Purpose — This study investigates the impact of accounting conservatism on information asymmetry in non-financial companies, aiming to validate the reputation theory.  Design/methodology/approach— This paper employs a quantitative approach using Stata 14 to analyze 2,791 observations from non-financial companies. The research focuses on Indonesia, a country characterized by concentrated ownership, which historically has led to low information asymmetry. However, the case of certain state-owned enterprises that have suffered financial losses raises concerns about the role of accounting conservatism in reducing information asymmetry and enhancing company reputation, ultimately benefiting minority shareholders. Findings — The study finds that accounting conservatism significantly reduces information asymmetry. Practical implications— Accounting conservatism can serve as an effective mechanism to reduce information asymmetry and strengthen the company's reputation, thereby improving trust among minority shareholders. Originality/value — This research contributes to understanding information asymmetry among non-financial companies listed on the Indonesian Stock Exchange. The study suggests that adopting accounting conservatism can help attract minority investors by addressing information asymmetry in concentrated ownership structures. Paper type — Research paper 
Islamic Religious Education Learning Based on Digital Literacy to Make Students Literate in Religious Information Husnizar, Husnizar; Hadi, Abdul; Yusuf, M.; Muhajir, Muhajir; Imran, Imran
Scaffolding: Jurnal Pendidikan Islam dan Multikulturalisme Vol. 8 No. 1 (2026): Pendidikan Islam dan Multikulturalisme
Publisher : Institut Agama Islam Sunan Giri (INSURI) Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/scaffolding.v8i1.8659

Abstract

This study aims to describe digital literacy-based Islamic Religious Education (PAI) learning to foster students' literacy in religious information. The research method used is a qualitative library research approach. Data were collected from various written sources such as books, scientific journals, articles, and other relevant documents. Data analysis techniques employed content analysis and critical analysis to examine the concepts, strategies, and implications of integrating digital literacy into PAI learning in depth. The findings indicate that: 1) Integrating digital literacy into PAI is essential to build students’ immunity against religious hoaxes through a paradigm reorientation, where PAI serves as an “immunity laboratory”; 2) An effective implementation strategy is the blended learning model integrated with critical analysis of social media content; 3) The success of implementation depends on strengthening the digital competency of PAI teachers, who must transform from “sources of knowledge” to “digital content curators.” The significance of this study lies in providing a conceptual and strategic framework to bridge the gap between students’ digital reality and conventional PAI learning practices, thereby enhancing students' ability to filter, analyze, and responsibly engage with religious information in digital spaces.
Information Verification Processes In Traffic Reporting Through Citizen Journalism Pratama , Aditia Daka; Putra , Dilmai; Risdiyanto , Bayu
Multidisciplinary Journals Vol. 3 No. 1 (2026): March
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/mj.v3i1.1158

Abstract

This study aims to analyze information verification processes in traffic reporting produced through citizen journalism practices. The increasing reliance of the public on fast and real-time information highlights the need for proper verification mechanisms to ensure that disseminated information remains accurate, balanced, and ethically responsible. This research employs a qualitative descriptive approach using content observation, in-depth interviews, and documentation techniques. The analytical framework is based on journalistic verification principles that emphasize accuracy, completeness of information, ethical considerations, and public responsibility. The findings indicate that information verification is conducted through several stages, including checking the completeness of basic data, assessing the relevance and timeliness of events, and applying ethical judgment prior to publication. Information that does not meet verification standards tends to be excluded, even when it originates from public contributions. These results suggest that citizen journalism has strong potential as a credible source of public information when supported by consistent and responsible verification practices. This study contributes to communication studies by strengthening the understanding of verification mechanisms within citizen journalism, particularly in the context of traffic reporting.
Analysis of Water Catchment Area Potential Based on Geographic Information Systems (GIS) Case Study of XIII Koto Kampar District Chintia Ningrum, Lovia; Adeswastoto, Hanantatur; Azriadi, Emon
Journal of Engineering Science and Technology Management (JES-TM) Vol. 6 No. 1 (2026): Maret 2026
Publisher : Journal of Engineering Science and Technology Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jestm.v6i1.345

Abstract

Recharge areas play a crucial role in maintaining hydrological balance and sustaining groundwater resources. Uncontrolled land use change can reduce infiltration capacity and increase environmental risks such as flooding and groundwater depletion. This study aims to analyze and map the potential of groundwater recharge areas using a Geographic Information System (GIS) to support spatial planning and water resource management. The research employed secondary data consisting of rainfall, slope, soil type, and land use. Each parameter was standardized, weighted, and scored according to its influence on infiltration capacity, then integrated using a weighted overlay method within GIS software to produce a comprehensive recharge potential map. The results classify the study area into low, moderate, and high groundwater recharge potential zones. Areas with high recharge potential are predominantly associated with gentle slopes, coarse-textured soils, relatively high rainfall, and land use dominated by vegetation cover, whereas low potential zones are characterized by steeper slopes, fine-textured soils, and built-up land use. The resulting map provides a spatial representation of recharge capacity that can be used to identify priority areas for conservation and guide land use control. This study demonstrates that GIS-based multi-criteria analysis is effective for evaluating groundwater recharge potential and generating practical spatial information. The findings are expected to support decision making in spatial planning, groundwater conservation strategies, and sustainable environmental management, as well as to serve as a reference for future studies related to hydrological assessment and land use planning. It also enhances data integration, transparency, and consistency across planning processes locally.
Optimization of Services in Workshops Thanks to The Use of a Website-Based Information System Wahyuni, Novira; Marwa, Safni; Rusnedy, Hidayati
Journal of Engineering Science and Technology Management (JES-TM) Vol. 6 No. 1 (2026): Maret 2026
Publisher : Journal of Engineering Science and Technology Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jestm.v6i1.359

Abstract

The Berkat Yakin Workshop still implements a manual service and data recording system, causing various problems such as difficulties in managing service data, service history, and uncertainty in estimating time and costs for customers. This research aims to optimize services at the Yakin Blessing Workshop through the development of a website-based information system. The system development method used is the Framework for the Application of System Thinking (FAST) with stages of scope definition, problem analysis, requirements analysis, logical design, physical design, construction and testing, and installation and delivery. The system was developed using the Laravel framework with MySQL databases and Unified Modeling Language (UML) modeling. The system test was carried out using Blackbox Testing with the Equivalence Partitioning technique. The results of the study show that the website-based information system is able to improve the operational efficiency of the workshop, make it easier to manage service and customer data, and provide convenience for customers in booking services and obtaining information on estimated costs and processing time. Thus, the system developed is considered to be able to improve the quality of service at the Yakin Blessing Workshop.
Public Health Information and Misinformation through Digital Technology in Uganda: Legal Responsibility of the State Aidonojie, Paul Atagamen; Aidonojie, Esther Chetachukwu; Okpoko, Mercy; Inagbor, Micheal; Eregbuonye, Obieshi
KRTHA BHAYANGKARA Vol. 20 No. 1 (2026): KRTHA BHAYANGKARA: APRIL 2026
Publisher : Fakultas Hukum Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/krtha.v20i1.4978

Abstract

In recent years, the advent of social media, mobile communication, and online news platforms has greatly changed the way public health information is produced, spread, and consumed. Besides this, the rise in Internet usage for health-related information has also made the public more susceptible to false or deceptive information, thereby giving rise to numerous problems, such as public health, trust in institutions, and the effectiveness of controlling diseases. The Ugandan government must implement digital solutions to combat public health misinformation because this task safeguards citizens' health rights and their right to receive accurate information, which helps maintain public safety. Consequently, the purpose of the study is to evaluate the state’s legal obligations to the extent that it can prevent, correct, and respond to misinformation on public health issues, as well as to examine the current legislative and regulatory framework governing digital governance and public health in light of this. Using a doctrinal research method based on the PRISMA framework, the study comprehensively studies both primary and secondary legal sources. The outcome indicates that, given the sophisticated nature of digital technology, the existing regulations are mainly reactive, dealing with punishment more often than prevention or correction of the misinformation. The study ends with the suggestion that the mechanism of regulatory enforcement should change from one that is mostly punitive to one that is preventive and corrective in nature. Among other things, it will mean requiring an active public health messaging, having real-time fact-checking systems, and having the official digital channels work together to correct misinformation.
Design of a Website-Based Climbing Equipment Registration and Rental Information System Using the Waterfall Method Efendi, Tessa Inriani; Harlinda L; Amaliah Faradibah
Journal of Artificial Intelligence and Engineering Applications (JAIEA) Vol. 5 No. 2 (2026): February 2026
Publisher : Yayasan Kita Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59934/jaiea.v5i2.2213

Abstract

This research was motivated by the manual registration and equipment rental process at Lembah Lohe, Gowa Regency, which led to data recording errors, data loss risks, and low administrative efficiency. The objective of this study was to design a web-based hiking registration and equipment rental information system to improve data management effectiveness. The research applied the Waterfall method consisting of requirement analysis, system design, implementation, testing, and maintenance stages. The system was developed using PHP and MySQL and tested using Black Box Testing (Alpha and Beta). The results showed that all system functions operated according to specifications, and Beta testing produced an average index score of 82.40%, categorized as Very Good. Therefore, the developed system improves efficiency, accuracy, and accessibility of information for both hikers and administrators.
Leveraging Geographic Information Systems for Polio Surveillance and Eradication: A Systematic Review Ahmed, Salmana; Imran, Mohammad; Ullah, Shafi; Azhar , Shanila; Mohammad Ashraf; Zahilah , Raja
Journal of Information Systems Engineering and Business Intelligence Vol. 12 No. 1 (2026): February
Publisher : Universitas Airlangga

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

Abstract

Background: The eradication of Polio virus is one of the important public health issues. In order to remove this virus, some well-planned methods are required. Objective: The aim of this paper is to assess GIS usage in different aspects of surveillance of polio virus. Specifically, the focus of this research is GIS applications, their practical challenges, and limitations in the context of polio viruses. Methods: Based on the systematic review of 36 peer reviewed studies across several academic research databases, we evaluated how GIS is used in polio control and eradication. Results: The findings include applications of GIS in several aspects. Few of these include vaccination coverage, analysis of disease patterns, and integration with existing healthcare information networks. Moreover, several important obstacles were also identified in context of shortcomings of data, infrastructure and expertise. Conclusion: The findings of this study offer useful guidance for healthcare workers and policymakers involved in eradication of polio viruses.   Keywords: Challenges, Geographic Information Systems (GIS), Polio virus, Surveillance, Systematic Review
An Empirical Study on Nurses' Acceptance of an IoT-Based Mobile Nursing Information System in the Operating Room Huan, Dou; Mohd Rafiz Salji; Mohd Zool Hilmie Bin Mohamed Sawal
Journal of Information Systems Engineering and Business Intelligence Vol. 12 No. 1 (2026): February
Publisher : Universitas Airlangga

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

Abstract

Background: The continuous progress of information technology has promoted the wide application of the Internet of Things (IoT)-based mobile nursing information system (MNIS) in the medical field. These systems are particularly valuable in high-intensity environments such as operating rooms, where efficiency, accuracy of records and patient safety are essential. However, there is still a lack of empirical evidence of the use of MNIS by nursing staff in such high-risk clinical environments. Objective: This study aims to explore the acceptance of MNIS by operating room nurses and identify the key factors that affect their intention to use the system. Methods: This study adopts quantitative research methods, guided by the technology acceptance model (TAM) and information system success model (ISSM) of DeLone and McLean. The data is collected through structured questionnaires, and the measurement content includes perceived usefulness (PU), perceived ease of use (PEOU), information quality (IQ), system quality (SQ), service quality (SEQ) and willingness to use. A total of 113 valid questionnaires were collected and analyzed by statistical methods. Results: The research results show that perceived usefulness (PU), perceived ease of use (PEOU) and service quality (SEQ) have a significant positive impact on nurses' acceptance of mobile nursing information system (MNIS) (p < 0.01). Information quality (IQ) and system quality (SQ) also show moderate but less significant effects. These results support the applicability of the Technology Acceptance Model (TAM) and the Information System Service Model (ISSM) in explaining the technology acceptance in the operating room environment. Conclusion: The study confirms that perceived usefulness (PU), perceived ease of use (PEOU) and service quality (SEQ) are crucial to promote the adoption of mobile nursing information system (MNIS) for operating room nurses. These findings provide valuable guidance for hospital administrators and system developers who aim to strengthen the digital integration of clinical care. Future research should explore the long-term satisfaction, cost-effectiveness, and integration of MNIS across departments and hospital systems.   Keywords: Internet of Things (IoT), Mobile Nursing Information System (MNIS), Operating Room, Nurse Acceptance, Technology Acceptance Model (TAM), Information Systems Success Model (ISSM)
Information Processing in the Formation of Students' Morals: Cognitive-Behavior Perspectives and Qur'anic Values Manan, Samiro; Nasrullah, Muhammad; Sumaji, Sumaji
Journal of English Language and Education Vol 11, No 2 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jele.v11i2.2128

Abstract

Islamic boarding schools (pesantren) in Indonesia have long been recognized as indigenous educational institutions that play a strategic role in shaping individuals with strong moral and religious character. This study aims to analyze the mechanism of moral character formation among pesantren students through the integration of Information Processing Theory, the Cognitive-Behavior perspective, and Qur’anic values. The research employs a qualitative library research approach focusing on conceptual analysis and theoretical synthesis rather than field-based numerical data. Data sources consist of primary references such as the Qur’an and authoritative works in cognitive and educational psychology, supported by secondary sources including accredited journals and classical as well as contemporary Qur’anic commentaries. Data were collected through systematic documentation and analyzed using descriptive content analysis following the interactive model of Matthew B. Miles and A. Michael Huberman. The findings reveal that moral formation in pesantren is not an instant or mystical process, but a structured cognitive-spiritual mechanism involving attention, encoding, storage, and retrieval of moral information reinforced by repetition, modeling, and reflective practices. The Cognitive-Behavior framework underscores the significant role of the kyai as a living model shaping students’ belief systems and behavioral schemas, while Qur’anic concepts such as tadabbur, tazkiyatun nafs, and muraqabah function as metacognitive and spiritual control mechanisms. Theoretically, this study contributes by proposing an integrative conceptual model that bridges modern cognitive psychology and Islamic educational thought, demonstrating that moral character formation can be systematically explained through information-processing architecture enriched by cognitive-behavioral constructs and grounded in Qur’anic epistemology. This model extends the application of Information Processing Theory beyond academic learning into the domain of moral education, recontextualizes Cognitive-Behavior principles within a faith-based institutional setting, and offers a multidisciplinary framework for understanding character education as a structured cognitive-spiritual process. The study concludes that pesantren education represents an integrated cognitive-spiritual ecosystem that systematically cultivates sustainable moral character.

Page 2330 of 2335 | Total Record : 23342

 2328   2329   2330   2331   2332