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Analysis of Accounting Information System in Sales Decision Making in PT. Nusantara IV Adolina Tebing Tinggi Riang Gembira Tampubolon; Junawan; Puja Rizqi Ramadhan
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 2 No 2 (2022): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (May
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v2i2.687

Abstract

This study aims to examine and determine the sales information system in decision making sales applied by PT. Nusantara IV Adolina Plantation. The sample in this study was the procedures and criteria for sales accounting information system and decision making sales at PT. Nusantara IV Plantation Adolina North Sumatra. Data was collected by observation and interview methods. The analysis was conducted with qualitative and quantitative methods. Bay comparing theory with actual practice occurred, as well as the testing of the relevant documents. In the sales system, part of marketing and procrument functions accept mail orders from byers, edit orders from customers to add any missing information in the letter of the order, request credit anuthorization, specify the delivery date and of the warchouse where the goods will be shipped and fill mail order delivery as the winning bidder. Based on the analysis conducted, PT. plantation Nusantara IV Adolina transparency and validity of the data presented must meet the standards that exist, so trustworthy and can be used by the marketing as a support and decisions making. Thus PT Plantation Nusantara IV Adolina is able to earn profits as well as expand the market and increase greater sales.
Role of Information Technology Infrastructure on Adoption of Electronic Procurement in State Corporations in Kenya Moses Kabiru Mugwe
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 3 No 2 (2023): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (May
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v3i2.884

Abstract

The aim of this study was to assess the role played by information technology infrastructure in enhancing the adoption of electronic procurement in state corporations in Kenya. The study focused on ICT software infrastructure and hardware infrastructure. Using a descriptive research approach, the study surveyed 187 procurement managers from the 187 state corporations in Kenya. A structure questionnaire was used to collect the data which was analyzed using descriptive and inferential statistics. The findings revealed that ICT infrastructure was essential in enhancing the adoption of electronic procurement in state corporations. It was revealed that through the ICT software infrastructure such as the operating systems, it becomes viable to integrate procurement functions in the systems. ICT hardware on the other hand promotes the use of procurement systems thus enabling embrace of electronic procurement. The study recommended the need for the government to support the state corporations in integrating and adopting electronic procurement through funding them to acquire the appropriate ICT hardware and software infrastructure that is essential for the integration of e-procurement.
Law Enforcement on Criminal Acts of Spreading Fake News through the Internet Media Reviewed from Law Number 19 Year 2016 Concerning Information and Electronic Transactions (Study at North Sumatra Police) Agung Perdana Ginting; M. Arif Sahlepi Lubis; Dina Andiza
Polit Journal Scientific Journal of Politics Vol 2 No 1 (2022): Polit Journal: Scientific Journal of Politics, February
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/polit.v2i1.627

Abstract

Hoaxes are categorized as unlawful acts, currently illegal acts in cyberspace are a very worrying phenomenon, considering the act of breaking into credit cards by shopping online, fraud, terrorism, and has become the activity of criminals in cyberspace. This research is an empirical legal research, where in this study the author examines the role of the North Sumatra Regional Police Agency in carrying out law enforcement against criminals who spread false news. The results of this study conclude that the problem that causes hoaxes is the habit of most people who want to quickly share information, so this trait is also carried over in the way they communicate using social media. In relation to criminal sanctions against spreading false news that can harm consumers or express hatred, they may be subject to a maximum imprisonment of 6 (six) years and/or a maximum fine of Rp. 1,000,000,000 (one billion rupiah). In this study it can be concluded that overall the North Sumatra Police have carried out their authority in providing assistance and protection to victims quite well.
Assessment of the Implementation of Nigeria’s Freedom of Information Act 2011 and Its Effectiveness in Katsina State Ibrahim Abdulkadir; Timothy Ekeledirichukwu Onyejelem; Carol Dixon Odoyi; Chidinma N. Ejekwu
Polit Journal Scientific Journal of Politics Vol 5 No 4 (2025): Polit Journal: Scientific Journal of Politics, November
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/polit.v5i4.1375

Abstract

The freedom of the press is an essential ingredient for democracy; the law governing the press in democratic countries are those which only seek to protect the fundamental rights of individuals and ensure the maintenance of peace and order. The objectives of the study were to review provisions of the freedom of information Act and to find out whether journalists in Katsina State use the Act. The study is situated within the theoretical framework of Libertarian Theory. Document analysis was used as the study method. The three criteria for accessing the quality of the evidence available from documentary sources as were authenticity, credibility and representativeness. Based on the document analysis, access sections give an insight that the freedom of information Act 2011 is under-utilized by journalists in Katsina State. The documentary analysis reveals that only sections 1(b) and 3 provides freedom to access public information, 10 sections are meant to deny the public information. The study discovered that ignorance among some journalist and managers of public documents are also affecting the workability of the act in Katsina State. The documentary analysis revealed that the act only provides access in 2 sections while about 10 sections and some clauses are meant to deny access to public information, the finding equally suggests that ignorance among some journalists and managers of public documents are factors affecting the workability of the act of Katsina State.
Propagation of False Information on Covid-19 among Nigerians on Social Media Eric Msughter Aondover; Uchendu Chinelo Ebele; Timothy Ekeledirichukwu Onyejelem; Omolara Oluwabusayo Akin-Odukoya
LingLit Journal Scientific Journal for Linguistics and Literature Vol 5 No 3 (2024): Linglit Journal: Scientific Journal of Linguistics and Literature, September
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/linglit.v5i3.1206

Abstract

Social media has become an indispensable aspect of modern life since it enables the distant creation of material for the purposes of amusement and information exchange, facilitating quicker and easier information sharing in Nigeria and around the globe. Through social networks and online communities, social media, as computer-mediated technology, promotes the development and exchange of concepts, awareness, professional interests, information, and other forms of expression. In Nigeria, the Covid-19 outbreak ushered in a digital age of first-ever marketing. During that time, citizens used social media to raise awareness among the public and demand action from the government to stop the spread of the virus. Within this conceptual context, the postulation of Technological Determinism theory serves the study goal. The study used secondary data to generate information on the subject matter. These sources provided concrete context for the thematic area of analysis. To interrogate the literature, a content analysis of secondary data was conducted. This made it possible to assess the body of knowledge in order to determine its applicability, consistency, and replication. It was established that customers used to rely on more traditional media, including radio and television, which included comparatively fewer and more reputable news sources. Consumers today are exposed to online information sources (the Internet), which was created to spread information and shape public opinion on topics by dictating what information is made available. The study concludes that the way that real-time audience participation has led to crowd sourcing content, which reflects the effects of rapidly evolving digital technology, online behaviors, and newsgathering techniques that has transformed journalistic practice as a result of social media. Members of a network can now communicate globally as a result of web-based applications, which facilitate the spread of fake information.
Evaluation of the Efficiency of the Social Welfare Information System-Next Generation (SIKS-NG) in the Distribution of Social Assistance Sarjito, Aris
Journal of Governance and Public Affairs Vol. 2 No. 1 (2025): April 2025, Journal of Governance and Public Affairs
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/1gfkbv97

Abstract

The Social Welfare Information System-Next Generation (SIKS-NG) was introduced to modernize Indonesia’s social assistance programs by addressing issues such as data inaccuracies, delays, and inefficiencies. This study evaluates the efficiency of SIKS-NG, explores key challenges in its implementation, and offers actionable recommendations for improvement. Using qualitative methods, including secondary data analysis of official reports and academic literature, the research highlights that while SIKS-NG has improved data centralization and transparency, challenges like limited digital infrastructure, capacity gaps among administrators, and weak inter-agency coordination persist. To enhance the system’s effectiveness, targeted actions such as investing in infrastructure, building local capacity, and improving data management practices are recommended. The study concludes that with strategic improvements, SIKS-NG can better fulfill its mission of delivering equitable and timely social assistance to those in need.
The Effect of Using Information Technology on Employee Performance Through Employee Motivation at the Surabaya City Library and Archives Service Pudji Astuti; Andre Dwijanto Witjaksono; Anang Kistyanto
Image : Jurnal Riset Manajemen Vol. 13 No. 2 (2025): May 2025 - October 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/image.2025.189

Abstract

The aims of this study to analyze the influence of 91) the use of information technology on work motivation, (2) the use of information technology on employee performance, (3) employee work motivation on employee performance, and (4) the use of information technology on employee performance mediated by motivation work of employees of the Surabaya City Library and Archives Service. This research is explanatory research. The population used in this research were employees of the Surabaya City Library and Archives Service as a sample of 195 employees. The research was carried out by providing a questionnaire that represented the research variables. Data obtained was analyzed using the SEM (Structural Equation Model) method in AMOS 21 software. The results obtained from this research are (1) there is an influence of the use of information technology on work motivation, (2) there is an influence of the use of information technology in employee performance, (3) there is an influence of employee work motivation on employee performance, and (4) the influence of the use of information technology on employee performance is not mediated by the work motivation of employees of the Surabaya City Library and Archives Service.
Accounting Information Systems, The Quality of Financial Statements and Internal Control Systems as a Moderation Variable Yudi Jemiran
CONTABILITA : Journal of Accounting and Finance Vol. 1 No. 1 (2025): Contabilita: Journal of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

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

Abstract

This study aims to determine the effect of Accounting Information Systems on the quality of Financial Statements in moderation by the Internal Control System. The population in this study is the entire SKPD in Denpasar City Government. Sample determination is done by Purposive sampling method. This study used primary data. Respondents in this study amounted to 83 respondents. The method of data analysis used is Moderated Regression Analysis. The results showed that Accounting Information Systems have a positive effect on the quality of financial statements but the Internal Control System is moderate the influence of Accounting Information Systems on the quality of financial statements
The Role of Leaders in Managing the Coretax Application Information System Gap Martinus Sony Erstiawan
CONTABILITA : Journal of Accounting and Finance Vol. 1 No. 2 (2025): CONTABILITA : Journal Of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/caf.v1i2.817

Abstract

This study aims to analyze the information gap in the implementation of the Coretax system, a strategic project of the Indonesian government for tax modernization. Although Coretax was designed to improve efficiency and accountability, there is a discrepancy between positive claims from the bureaucracy and ongoing complaints from taxpayers. This gap indicates a dysfunction in the internal reporting system exacerbated by a "Asal Bapak Senang" culture, which hinders accountability. This study used a qualitative approach with content analysis of relevant online news from May to September 2025. Data were systematically analyzed through coding and categorization to identify patterns, motives, and relationships between actors. The results show that the Coretax problem is not merely technical but also stems from bureaucratic management. This study found the crucial role of transformational leadership in addressing the information gap. Minister of Finance Purbaya, through proactive actions such as calling the Kring Pajak service, successfully cut off dishonest reporting channels and obtained an accurate picture of conditions on the ground. This step not only practically addressed the problem but also acted as a strategy to restore public trust. The conclusion is that the success of technology projects in the public sector is highly dependent on leadership that dares to fight against dysfunctional bureaucratic culture so that the accountability and effectiveness of the Coretax application can be trusted again by the public, especially by taxpayers.
Design And Implementation Of Music Information System Web Based Silvia Ningsih
Journal Of Global Research Publications Vol. 1 No. 2 (2024): JGRP - July
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/jgrp.v1i2.2024.29

Abstract

Information is the result of data processing in a form that is more useful and more meaningful for the recipient that describes real events (facts) that are used for decision making. The music information system website aims to provide various communication and information services about music. The information system used by the music community so far is considered slow and complicated. Both musicians and producers have difficulty communicating directly and the number of individuals who can communicate directly is relatively small. Therefore, the current system cannot meet the demands of the information needs, it needs to be developed so that it can display information and communication facilities about music directly and quickly. In designing the music information system website using Php & MySql Script. Where in the design of this information system itself uses a Database where the use of the Database itself is as a media that manages all data and a place to store the data itself later. The information system itself is designed so that musicians and producers can create their own profiles. This information system also provides communication services about music. The final result achieved from this music information system is as a communication service for the music community, Sharing Content, publication, and promotion from musicians to the public and producers.

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