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Digital Transformation in Micro, Small, and Medium Enterprises: Accounting Information Systems and Digital Marketing Driving Financial Performance Burhanuddin, Fia Fauzia; Sharon, salmah; Basir, Mustika Kusuma; Syam, Asriah; Monalisa
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 7 No. 2 (2026): Journal of Accounting, Entrepreneurship and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v7i2.6251

Abstract

This study examines the influence of Accounting Information Systems (AIS) and digital marketing on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Takalar Regency, South Sulawesi. Digital transformation has become an essential strategy for enhancing MSME competitiveness, yet many rural enterprises still face barriers in adopting financial and marketing technologies. Grounded in signaling theory, AIS and digital marketing are viewed as strategic signals that reflect transparency, accountability, and innovation within MSME operations. Using a quantitative research approach, data were collected through questionnaires distributed to 104 MSME respondents who have operated for at least two years and utilize both financial recording and digital promotion methods. Data analysis was performed using multiple linear regression with SPSS version 26. The results indicate that AIS positively and significantly affects financial performance Demonstrating that accurate and timely financial reporting improves managerial decision-making and operational efficiency. Digital marketing also shows a positive and significant effect, suggesting that effective use of online platforms enhances sales growth and customer engagement. Together, both variables explain the variation in financial performance Indicating a strong synergistic impact. This study contributes to the literature on MSME digital transformation and provides practical implications for policymakers and local governments to strengthen training, infrastructure, and technological adoption in rural business development. 
Analysis of the Success of Implementing the Srikandi Application on the Efficiency of Public Service Administration Through the Delone and Mclean Information System Model at the Regional Secretariat of Solok City, West Sumatra Province Yulia Wulan Dhari; Ana Frahesti; Fitri Suherini; Rino Esa Maha Putra; Yohannes Simamora; Jhon Veri
Jurnal Multidisiplin Sahombu Vol. 6 No. 03 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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

Abstract

The implementation of the Integrated Dynamic Archiving Information System (SRIKANDI) application in government agencies aims to improve the efficiency of public service administration through integrated digital archive management. However, in its implementation, problems related to system quality, information quality, and service quality are still encountered, which have the potential to affect administrative efficiency and user satisfaction. This study aims to analyze the success of the SRIKANDI application implementation on the efficiency of public service administration through the DeLone and McLean Information System Success Model at the Regional Secretariat of Solok City, West Sumatra Province. This study uses a quantitative approach with a survey method. The population and sample of the study were all employees who use the SRIKANDI application, with a sampling technique using saturated sampling. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) with the help of SmartPLS. The results show that system quality, information quality, and service quality influence the efficiency of public service administration and user satisfaction. In addition, the efficiency of public service administration also influences user satisfaction. Therefore, it can be concluded that the success of the SRIKANDI application implementation is influenced by the quality of the information system that supports increased efficiency and user satisfaction.
The Effect of COVID-19 Pandemic Information and Trusts towards Online Retailers on Online Consumers’ Risk Perception and Purchasing Behaviour Astuti, Rifelly Dewi; Balqiah, Tengku Ezni; Kusumastuti, Ratih Dyah; Viverita, V.
APMBA (Asia Pacific Management and Business Application) Vol. 14 No. 3 (2026)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

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

Abstract

Understanding how information influences consumer behavior during a public health crisis is crucial for both businesses and policymakers in managing risk communication and sustaining economic activity. Since the announcement of the first case of COVID-19 in early March 2020, the timeline across both mass and social media has been dominated by information about the virus. This information has increased public awareness of the risk of contracting COVID-19 when engaging in activities outside the home, including shopping. As a result, most shopping activities have shifted online. However, online shopping does not entirely eliminate the risk of virus transmission. This study aims to investigate the impact of COVID-19 information in mass and social media on trust in online retailers and online shopping behavior, with risk perception as a mediating variable. A survey was conducted with 1,212 respondents across Indonesia, and the data were analyzed using structural equation modeling. The results indicate that COVID-19-related information directly influences consumers’ online purchasing behavior, while trust in online retailers affects behavior indirectly through the mediation of risk perception.
Fitur Information Gain untuk Meningkatkan Nilai Performa Pengklasifikasi Machine Learning pada Analisis Sentimen Komentar Spam Pengguna Youtube Jasmir, Jasmir; Gunardi, Gunardi; Rohaini, Eni; Naibaho, Ronald; Sukoco, Bambang; Jasmir , Jasmir
Jurnal Teknologi Informasi dan Ilmu Komputer Vol 13 No 2: April 2026
Publisher : Fakultas Ilmu Komputer, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25126/jtiik.132

Abstract

Perkembangan pesat media sosial telah memberikan ruang bagi setiap individu untuk menyampaikan pendapat, baik berupa komentar positif maupun negatif terhadap konten yang mereka akses. Kemudahan dalam memberikan opini secara daring ini berdampak pada semakin besarnya jumlah ulasan yang tersedia. Namun, volume ulasan yang sangat besar sering kali sulit untuk dianalisis secara manual dan berpotensi menimbulkan bias dalam penilaian. Untuk mengatasi permasalahan tersebut, diperlukan pendekatan otomatis melalui klasifikasi sentimen yang bertujuan mengelompokkan opini pengguna ke dalam kategori positif atau negatif. Dalam penelitian ini digunakan tiga algoritma pembelajaran mesin, yaitu Naïve Bayes (NB), K-Nearest Neighbor (KNN), dan Random Forest (RF). Data penelitian diperoleh dari public dataset UCI Machine Learning. Fokus penelitian adalah meningkatkan kinerja klasifikasi dengan memanfaatkan teknik seleksi fitur information gain. Hasil eksperimen menunjukkan bahwa penerapan information gain secara konsisten meningkatkan performa semua algoritma yang diuji, baik pada metrik akurasi, presisi, recall, maupun f1-score. Naïve Bayes awalnya memperoleh akurasi tertinggi sebesar 74,33% pada kondisi tanpa fitur tambahan. Namun, setelah penerapan information gain, algoritma KNN menunjukkan hasil paling optimal dengan akurasi mencapai 81,28% serta performa yang relatif seimbang pada semua metrik evaluasi. Sementara itu, Random Forest juga mengalami peningkatan, meskipun tidak melampaui KNN. Secara keseluruhan, penelitian ini menegaskan bahwa pemilihan fitur yang relevan melalui information gain mampu meningkatkan efisiensi dan efektivitas klasifikasi sentimen, serta dapat menjadi pendekatan yang potensial untuk menganalisis opini dalam skala besar.   Abstract The rapid growth of social media has provided individuals with the opportunity to freely express their opinions, whether positive or negative, toward the content they encounter. The increasing ease of sharing opinions online has resulted in a massive volume of user reviews. However, the large number of reviews is difficult to analyze manually and may introduce bias in interpretation. To address this issue, sentiment classification is applied to automatically categorize user opinions into positive or negative classes. In this study, three machine learning algorithms were employed: Naïve Bayes (NB), K-Nearest Neighbor (KNN), and Random Forest (RF). The dataset was obtained from the public UCI Machine Learning repository. The main objective of this research is to improve classification performance by utilizing feature selection through the information gain method. Experimental results demonstrate that applying information gain consistently enhances the performance of all evaluated algorithms across multiple metrics, including accuracy, precision, recall, and F1-score. Without feature selection, Naïve Bayes achieved the highest accuracy of 74.33%. However, after applying information gain, KNN outperformed the other algorithms by reaching an accuracy of 81.28% and exhibited balanced results across all evaluation metrics. Random Forest also showed improvement but did not surpass the performance of KNN. Overall, these findings highlight the importance of feature selection in improving both the efficiency and effectiveness of sentiment classification. Furthermore, the use of information gain proves to be a promising approach for large-scale opinion analysis, particularly in handling the high dimensionality of textual data.
PERENCANAAN MANAJEMEN PROYEK BERBASIS BUILDING INFORMATION MODELING (BIM) UNTUK ESTIMASI BIAYA DAN PERCEPATAN PENJADWALAN PADA PROYEK RDMP BALIKPAPAN Ahdiyati, Mien; Yayan Adi Saputra; Khotibul Umam
Journal of Economic, Business and Engineering (JEBE) Vol. 7 No. 2 (2026): April
Publisher : Universitas Sains Al Qur'an

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jebe.v7i2.10983

Abstract

Penerapan BIM dalam sektor konstruksi semakin berkembang sebagai pendekatan untuk meningkatkan kinerja proyek, khususnya dalam aspek pengendalian waktu dan biaya. Penelitian ini dilakukan pada proyek Refinery Development Master Plan (RDMP) Balikpapan dengan tujuan mengevaluasi pemanfaatan BIM dalam perencanaan estimasi biaya serta percepatan penjadwalan pekerjaan struktur. Metode penelitian dilakukan melalui pemodelan tiga dimensi menggunakan perangkat lunak Autodesk Revit untuk memperoleh data kuantitas elemen struktur, yang selanjutnya digunakan dalam proses Quantity Take Off (QTO). Data tersebut kemudian dimanfaatkan dalam penyusunan jadwal proyek menggunakan Microsoft Project dengan pendekatan Critical Path Method (CPM). Upaya percepatan dilakukan dengan metode overlapping, yaitu dengan mengubah hubungan aktivitas dari Finish-to-Start menjadi Start-to-Start pada lintasan kritis. Hasil penelitian menunjukkan, bahwa penggunaan BIM mampu mempersingkat durasi proyek dari 173 hari menjadi 145 hari atau terjadi penghematan waktu selama 28 hari. Terdapat perbedaan volume antara hasil pemodelan, perhitungan manual, dan RAB yang relatif kecil, sehingga menunjukkan tingkat akurasi yang baik. Dapat disimpulkan, bahwa penerapan BIM terbukti efektif dalam meningkatkan efisiensi manajemen proyek konstruksi, khususnya dalam aspek estimasi biaya dan pengendalian waktu pelaksanaan.
Information Security Management System Transition Strategy From ISO/IEC 27001:2013 To ISO/IEC 27001:2022 At PT PKT Prasetyo, Puguh; Yudoko, Gatot
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9257

Abstract

ISO issued the ISO/IEC 27001:2022 standard in October 2022 to update ISO/IEC 27001:2013 with the main objective of improving the relevance of the standard to the current state of information security, ensuring simpler and more effective controls, and facilitating better risk handling. The transition period given is for 3 years since the latest standard was published in October 2022, ISO provides a transition period until October 31, 2025 so that organizations can adjust their information security management systems to the latest version. After that date, ISO/IEC 27001:2013 certification is declared invalid, and all organizations that want to maintain their certification must comply with the latest ISO/IEC 27001:2022 standard.The proposed solution from this research is thirteen action plans to be implemented by PT PKT to close the identified gaps and to meet all the requirements in ISO/IEC 27001:2022. The action plans are grouped according to Plan-Do-Check-Action (PDCA) cycle adopted by ISO as the basis for consideration in preparing the implementation time frame. The results of the research showed that PT PKT could make a transition in eight months. The implementation of proposed action plan starts in July 2024 and will completed in February 2025, which means that PT PKT can successfully transition ISO/IEC 27001:2022 before the due date.
Web-Based Waste Management Information System Using the Waterfall Method Noviadih, Muhamad; Muiz, Adam; Sunandar, Dede
bit-Tech Vol. 8 No. 3 (2026): bit-Tech
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/bt.v8i3.3804

Abstract

The rapid growth of urbanization and industrial activities has significantly increased waste generation, posing complex environmental and operational challenges when information management remains fragmented across institutions. This study aims to design and implement a web-based waste management information system to support integrated waste handling processes at the Environmental Agency of Tangerang Selatan. The system was developed using the Waterfall method, encompassing requirement analysis, system design, implementation, testing, and maintenance, with data collected through observation, stakeholder interviews, and literature review. UML modeling was employed to formalize system architecture, and the application was implemented using Laravel (PHP) and MySQL. The proposed system introduces a unified platform that integrates citizen reporting, institutional workflow management, and public information dissemination, addressing limitations of prior web-based systems that are typically function-specific and lack cross-stakeholder integration. The system supports waste reporting, processing, and monitoring within a closed-loop workflow, enhancing traceability and coordination. Quantitative evaluation through functional testing achieved a 100% success rate across all core modules, while preliminary operational observations indicate reduced reporting delays and improved data accessibility compared to prior manual processes. The system also enhances public engagement through structured reporting and educational content delivery. These findings demonstrate that the system provides measurable improvements in operational efficiency and stakeholder coordination, offering a scalable and cost-effective digital governance solution for municipal waste management in resource-constrained environments.
Effectiveness of Accounting Information Systems, Leadership Style, Work Motivation and Employee Performance Putu Febby Candra Lestari; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol. 34 No. 4 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

Employee performance is the quality and quantity of work results achieved by employees in performing their work. This research was conducted to examine the effect of the influence of the effectiveness of accounting information systems, leadership styles and work motivation on employee performance. The study was conducted in Perumda Tirta Tohlangkir with a total of 52 respondents. The sample determination method uses non probability sampling with a saturated sampling technique. The data were collected by survey method with questionnaire technique and analyzed using multiple linear regression analysis techniques. The results showed that the effectiveness of accounting information systems had an effect but not significantly on employee performance. Leadership style positively affects employee performance. Work motivation has an effect but is not significant on employee performance.
Analysis Of Information System Service Quality In Motor Vehicle Inspection Using The PIECES Framework Hakim, Muhammad Adil; Adrian, Qadhli Jafar
Jurnal Media Computer Science Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmcs.v5i2.11149

Abstract

This study aims to evaluate the quality of information system services in motor vehicle testing services at the Department of Transportation of Bandar Lampung City using the PIECES Framework approach. The background of this research is based on the increasing public demand for effective, efficient, and transparent public services, particularly in periodic motor vehicle testing (Uji KIR), which plays a strategic role in ensuring transportation safety. The research data were obtained from the 2026 Community Satisfaction Survey (SKM) involving 500 respondents. The results indicate that the Community Satisfaction Index (CSI) score is 76.64, which falls into the “Good” category. However, the analysis reveals several operational issues, including relatively long service waiting times, suboptimal effectiveness of the calling system, and limitations in supporting facilities and infrastructure. Through the PIECES approach, which includes Performance, Information, Economy , Control, Efficiency, and Service aspects, the findings indicate that Performance, Efficiency, and Service are the most influential dimensions affecting the quality of information system services. Therefore, improvements are required in queue management systems, enhancement of information delivery quality, and strengthening of service infrastructure. This study is expected to provide both conceptual and practical contributions to improving the quality of information system services in the public service sector.
DEVELOPMENT OF CANVA-ASSISTED PBL TO IMPROVE STUDENTS’ INFORMATION LITERACY AND CRITICAL THINKING SKILLS Ani Nur'aeni; Nelly Fitriani; Galih Dani Septian Rahayu
Jurnal Cakrawala Pendas Vol. 12 No. 2 (2026)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jcp.v12i2.17465

Abstract

The low level of information literacy and critical thinking skills in elementary school students in 21st-century learning is due to teacher-centered learning, resulting in students being less active in analyzing, evaluating, and using information effectively. This study aims to develop and test the effectiveness of a Problem-Based Learning model assisted by the Canva application in improving students' information literacy and critical thinking skills. This study used a Research and Development (R&D) approach adapted from Borg & Gall with 10 systematic stages. The subjects were teachers and fourth-grade elementary school students in Purwakarta Regency. Data collection was conducted through interviews, Likert-scale questionnaires, observations, and pretests and posttests. Data analysis used both qualitative and quantitative methods. The results of the PBL model's effectiveness test using the Canva application showed an increase in the average score from 57.08 to 78.32 with an N-Gain of 0.49 (moderate category) for information literacy skills, and from 47.6 to 72.6 with an N-Gain of 0.48 (moderate category) for critical thinking skills. The effectiveness test results showed a significance value of less than 0.05, indicating that the model had a significant impact on both skills. This study concludes that the Problem-Based Learning model assisted by the Canva application is effective in improving information literacy and critical thinking skills in elementary school students.

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