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Public Value Creation through Mandatory Accounting Information System Success in the Public Sector: Evidence from Users of SAKTI, an Indonesian Government Finansial Application Rizki Amalia; Ridwan; Fikry Karim; Femilia Zahra
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 2 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i2.43810

Abstract

Purpose: This study examines how Accounting Information System (AIS) adoption and user satisfaction contribute to public value creation in the implementation of Indonesia’s Institutional Financial Application System (SAKTI), addressing the limited empirical understanding of value creation mechanisms in mandatory government information systems. Method/Approach: This research applies a quantitative design based on survey data from 99 active SAKTI users across provincial and district offices of the Ministry of Religious Affairs in Central Sulawesi. Structural equation modeling was employed to analyze the relationships among variables. Findings: The results show that system quality significantly drives AIS adoption, while information quality and organizational IS service quality primarily influence user satisfaction. Critically, AIS adoption has a significant positive effect on public value, whereas user satisfaction does not. This indicates that, in mandatory public sector systems, public value is institutionalized through consistent and integrated system adoption rather than through individual affective evaluations. Practical Implications: The practical implications of this research suggest that SAKTI needs to be managed and evaluated as an institutional mechanism for public value creation, not as a user-oriented information system. Therefore, policies within DJPb and the Ministry of Finance should prioritize system reliability, mandatory adoption, and process integration as key levers to strengthen fiscal accountability, transparency, and legitimacy of state financial management to create sustainable public value. Originality/Value: This research extends DeLone and McLean's Information Systems Success Model through the integration of Public Value Theory by asserting that system adoption is the main path of public value creation in the mandatory government financial system.
Ethical Values, Trusted Information, and Quality Heuristics in Shaping Halal Food Purchase Commitment: Evidence from the Indonesian Muslim Diaspora in Europe Mubarok, Faizul; Patiro , Shine Pintor Siolemba; Wibowo, Martino; Nugraha, Deni Pandu
Journal of Islamic Economic Laws Vol. 9 No. 01 (2026): January
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v9i01.15900

Abstract

This study examines how ethical moral values and trusted halal information shape halal food purchase commitment among the Indonesian Muslim diaspora in Europe. Integrating value–cognition–behavior and information trust perspectives, this study proposes a dual-pathway model comprising Ethical–Moral Halal Value Attribution (EMHVA), the Halal Information Trust Ecosystem (HITE), and the Halal Quality and Safety Heuristic (HQSH). Data were collected from 173 respondents across nine European countries and analyzed using PLS-SEM. EMHVA does not directly influence purchase commitment but significantly affects HQSH, indicating a strong indirect effect. In contrast, HITE has a significant direct effect on purchase commitment and a weaker effect on HQSH. The mediating role of HQSH in the HITE pathway is marginal. These results suggest that ethical values operate through cognitive evaluation mechanisms, whereas trusted information directly reduces uncertainty and strengthens commitment. This study contributes to the literature by introducing a dual-pathway model that distinguishes between value- and information-driven mechanisms of halal consumption. Practically, it highlights the importance of strengthening credible halal information systems and enhancing quality signaling to support diaspora consumers in complex market environments.
IoT-Based Electricity and Lecture Room Usage Management Information System at State University of Surabaya Jazuli, Muhammad Irfan; Sisephaputra, Bonda
Journal of Emerging Information Systems and Business Intelligence (JEISBI) Vol. 7 No. 2 (2026): Vol. 07 Issue 02
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jeisbi.v7i2.76220

Abstract

The demand for electrical energy in university environments continues to increase in line with the growing number of students and the intensified use of various facilities. This condition has the potential to cause energy waste, especially in lecture rooms. This situation may lead to an increase in the University's operational costs, which could ultimately disrupt the allocation of budgets for various academic and non-academic activities. Therefore, a solution is needed that can monitor and control energy usage more efficiently. This study aims to design an ESP32 and RFID-based device for implementing IoT technology in classroom electricity and room management systems, as well as to develop an IoT-integrated room management system. The research method includes the design of hardware using ESP32, RFID RC-522 module, relay, push button, buzzer, solenoid door lock, and I2C LCD, connected to a web-based application built with Laravel as the backend for authentication, data management, and room usage monitoring. Tests were conducted to measure E-KTP identification accuracy, scanning speed, check-in and check-out success rates, and the integration between hardware and the web system. The results show that all E-KTPs were successfully identified with a 100% success rate, with an average scanning time of 0.682 seconds during registration, 0.728 seconds during check-in, and 0.775 seconds during check-out, with a maximum scanning distance of 1 cm. The system can also display real-time room usage data on the admin dashboard and control electrical devices according to room booking status. Thus, the developed system is not only effective in authenticating room access and monitoring electricity usage but also contributes to reducing energy waste and supporting efficient and sustainable classroom management in higher education institutions.
Web-Based Population Administration Information System at Sidokumpul Village Putra, Muhammad Faris Afif; Sisephaputra, Bonda
Journal of Emerging Information Systems and Business Intelligence (JEISBI) Vol. 7 No. 2 (2026): Vol. 07 Issue 02
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jeisbi.v7i2.76235

Abstract

Population administration services in Sidokumpul Village are predominantly managed through conventional manual procedures, resulting in long administrative queues, service delays, accumulation of physical documents, and limited access to information for residents. These challenges indicate the need for a digital solution that can improve efficiency, accuracy, and accessibility of population administration services at the village level.
Analysis of User Satisfaction in the Test of English Proficiency Information System Service at UNESA Using the E-S-QUAL Method Nataliza, Nasywa Putri; Suyatno, Dwi Fatrianto
Journal of Emerging Information Systems and Business Intelligence (JEISBI) Vol. 7 No. 2 (2026): Vol. 07 Issue 02
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jeisbi.v7i2.76553

Abstract

The Test of English Proficiency Information System SIMTEP at Universitas Negeri Surabaya is a technology-based service that plays an important role in supporting English proficiency testing; therefore, evaluating its service quality is essential to ensure user satisfaction. This study aims to analyze user satisfaction with SIMTEP services using the E-S-QUAL method through a quantitative approach. One hundred participants filled out surveys, and the results were evaluated using SEM—specifically, the Partial Least Squares (PLS) method. Total user happiness is classified as satisfied, according to the data, with an average satisfaction score of 3.99. Five of the seven hypotheses tested were shown to be true: system availability and remuneration did not significantly impact user happiness, but efficiency, fulfillment, privacy, responsiveness, and interaction did. Service efficiency, data privacy, ease of contact, responsiveness, and fulfillment accuracy are the primary factors that impact customer satisfaction with SIMTEP, according to these research. In addition to providing a foundation for future studies on electronic service quality and user satisfaction, this study is anticipated to provide an assessment reference for enhancing SIMTEP service quality.
Analysis of Information Security Awareness Levels Using Multiple Criteria Decision Analysis : Case Study of Digital Transaction Application Users in Surabaya Ghofur, Fauzan Ali; Nuryana, I Kadek Dwi
Journal of Emerging Information Systems and Business Intelligence (JEISBI) Vol. 7 No. 2 (2026): Vol. 07 Issue 02
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jeisbi.v7i2.76571

Abstract

The rapid growth of digital transaction applications has transformed financial activities and increased reliance on electronic payment systems. However, the widespread use of these platforms also exposes users to various information security threats, including phishing, malware, and social engineering attacks that often exploit human vulnerabilities. Despite the increasing adoption of digital financial services, the level of information security awareness among users remains a critical issue that requires systematic evaluation. This study aims to measure and analyze the level of information security awareness among digital transaction application users in Surabaya. This research employs a quantitative approach using Multiple Criteria Decision Analysis (MCDA) integrated with the Knowledge, Attitude, and Behavior (KAB) model. The assessment framework is based on the Human Aspects of Information Security Questionnaire (HAIS-Q), which includes seven focus areas: password management, email usage, internet usage, social media usage, device usage, information handling, and incident reporting. Data were collected through an online questionnaire distributed to digital transaction users in Surabaya, resulting in 102 valid respondents. The results indicate that most focus areas fall into the low awareness category, including password management (53.73%), email usage (23.44%), internet usage (15.99%), social media usage (47.34%), device usage (47.63%), and incident reporting (45.57%). Only the information handling dimension reached a moderate awareness level with a score of 78.17%. These findings highlight the need for improved cybersecurity education and awareness programs to encourage safer digital transaction practices.
Design of Student Redeem Point Information System at Universitas Klabat using IoT Concept Mandias, Green Ferry; Tombeng, Marchel Thimoty
TeIKa Vol 16 No 1 (2026): Jurnal TeIKa
Publisher : Fakultas Teknologi Informasi - Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36342/f6tacm10

Abstract

This study presents the design of a web-based Student Redeem Point Information System at Universitas Klabat. The system is designed to automate the Sabbath point redemption process, where students compensate for missed worship services through assigned tasks. Previously managed manually, the process was time-consuming and error-prone. Using the Prototype development model and Firebase as the backend, the new system allows students to check their points, select tasks, and upload proof of work online. Village Deans and work assigners can monitor, assign, and verify student tasks through personalized dashboards. The system enhances flexibility and accessibility by being web-based, allowing access anytime and anywhere. Testing across different user roles—students, Village Deans, and work assigners—showed successful implementation of all key functionalities. This digital approach significantly reduces administrative workload, minimizes human error, and improves efficiency in managing spiritual accountability through structured digital documentation.
Determinants of paddy farmers' market information-seeking behavior in Soppeng District, Indonesia as implications for adaptive decision making toward sustainable agriculture ARDIANSYAH, MUH. FARREL PRAYOGA; SALAM, MUSLIM; JAMIL, MUHAMMAD HATTA; RUKKA, RUSLI M.; DARMA, RAHIM; AKZAR, RIDA
Asian Journal of Agriculture Vol. 10 No. 1 (2026)
Publisher : Smujo International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.13057/asianjagric/g100152

Abstract

Abstract. Ardiansyah MFP, Salam M, Jamil MH, Rukka RM, Darma R, Akzar R. 2026. Determinants of paddy farmers' market information-seeking behavior in Soppeng District, Indonesia as implications for adaptive decision making toward sustainable agriculture. Asian J Agric 10 (1): g100152. https://doi.org/10.13057/asianjagric/g100152. Access to accurate and timely agricultural market information is essential for improving farmers' decision-making, market participation, adoption of sustainable agricultural practices, biodiversity conservation, and their ability to respond to economic and environmental uncertainty, ultimately promoting sustainable agriculture. However, many farmers remain reluctant to seek such information actively. This study aimed to analyze the determinants of paddy farmers' market information-seeking behavior, explicitly distinguishing it from general agricultural information access that dominates existing studies. A cross-sectional survey was conducted with 190 paddy farmers in Soppeng District, South Sulawesi, Indonesia, selected using Cochrans' sampling method. The data were analyzed using descriptive statistics and binary logistic regression. Descriptive results show that farmer groups (30.43%) are the primary source of market information, followed by independent searching (20.11%), extension workers (19.02%), and fellow farmers (18.48%). Logistic regression results indicate that age (β = -0.080; p < 0.05) and farming experience (β = -0.045; p < 0.10) negatively influence information-seeking behavior, while education (β = 0.325; p < 0.01), crop diversification (β = 2.790; p < 0.01), extension contact (β = 0.148; p < 0.10), market distance (β = 0.515; p < 0.10), and credit access (β = 1.273; p < 0.05) have positive effects. The model demonstrates good fit (Hosmer-Lemeshow p = 0.881) and strong explanatory power (Nagelkerke R² = 0.665). These findings suggest that market information seeking is a behavioral response shaped by farmers' capacity, institutional exposure, and incentives to manage price and income uncertainty, rather than by information availability alone, with implications for how farmers adapt their sustainable production, resource use, and marketing strategies under changing economic and environmental conditions for sustainable agriculture goals. This study provides empirical evidence that strengthening behavior-sensitive extension systems, local information intermediaries, and integrated market information services is critical to enhancing farmers' decision-making and supporting sustainable agricultural systems.
SDGs DISCLOSURE DEPENDENCY ON INFORMATION ASYMMETRY TO REDUCE FIRMS’ STOCK VOLATILITY Kamil, Irham; Saraswati, Erwin; Adib, Noval
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.36044

Abstract

Motivated by limited SDGs financing and largely symbolic corporate engagement in Indonesia, concerns arise regarding how SDGs disclosure relates to stock volatility. This study examines the effect of SDGs disclosure on stock volatility and the role of information asymmetry, with SDGs disclosure decomposed into depth, breadth, and concentration. This quantitative study uses firms in the ESGQ KEHATI Index over 2020–2024, resulting in 197 firm-year observations and analyzed using panel regression. The findings indicate that SDGs disclosure tends to reduce stock volatility, although this effect depends on information asymmetry. At the dimensional level, depth is associated with higher volatility, while breadth and concentration show an inverse relationship. These findings provide empirical insights into the role of SDGs disclosure in capital market dynamics and contribute to the limited literature in Indonesia.
The Application of AJAX Technology in Web-Based Information Systems to Accelerate Decision Making (Case Study: CV. Suka Mandi) Rahadjeng, Indra Riyana; Handoko, Melyani; Syabrinildi, Syabrinildi; Jatinurcahyo, R; Sumantri, Fazhar; Solehudin, Didin
Journal of Management and Informatics Vol. 5 No. 1 (2026): April Season | JMI: Journal of Management and Informatics
Publisher : University of Science and Computer Technology

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jmi.v5i1.334

Abstract

This study evaluates the impact of AJAX technology on managerial decision-making performance in a web-based information system at CV. Suka Mandi. Unlike prior studies that focus primarily on system development, this research incorporates an empirical evaluation using a before–and–after comparison approach. The system was developed using the Waterfall model and integrated with AJAX technology to enhance responsiveness and usability. Data were collected through task completion time measurements, the System Usability Scale (SUS), and user performance evaluations. The results show a significant improvement in operational efficiency. The average task completion time decreased from 15.2 minutes to 8.1 minutes (a 46.7% improvement). The task success rate increased from 68% to 92%, while the error rate decreased from 22% to 8%. The usability evaluation produced a SUS score of 82.5, indicating excellent usability. A paired sample t-test confirmed that the improvements are statistically significant (p < 0.05). These findings demonstrate that AJAX technology not only enhances system interactivity but also significantly improves decision-making speed and accuracy. This study contributes by providing empirical evidence that links asynchronous web technology to improvements in managerial performance.

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