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Design of an Early Warning System-Based Information System for Cash Advance Requests Yuliani, Neli; Larasati, Annisa Yuniar
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9865

Abstract

The West Java Provincial Department of Industry and Trade faces challenges in managing Cash Advances (Uang Persediaan/UP) because the process is still manual and paper-based. This condition results in the absence of early warnings for potential breaches of budget ceilings and quarterly Cash Disbursement Plans (RPD), bottlenecks in accountability reporting, limited real time monitoring, risks of human error, and weak document traceability that may lead to audit findings related to the Internal Control System (SPI). This study aims to design an Early Warning System (EWS) based information system for UP submissions in accordance with Government Regulation No. 12 of 2019 and Minister of Home Affairs Regulation No. 77 of 2020. The research employs a qualitative case study approach, with system development using the Waterfall model. Data were collected through observation, interviews, documentation review, and workflow analysis. The system is built on Google Workspace and includes EWS validation and automated notifications, a centralized database to ensure data consistency, a monitoring dashboard, and an integrated digital approval workflow. The design results in an architecture, functional requirements, and technical specifications that significantly reduce administrative processing time, enhance transparency and accountability, strengthen controls, and reduce the risk of overspending and audit findings.
The Impact Of Accounting Conservatism And Intellectual Capital On Information Asymmetry In Technology Companies On The Indonesia Stock Exchange Sudyantara, Smita Catur; Dewi, Susantriana
Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Vol. 4 No. 2 (2026)
Publisher : SPT. haria Journal and Education Center Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ijijel.v4i2.1810

Abstract

This study aims to empirically examine the impact of accounting conservatism and intellectual capital on information asymmetry in technology sector companies listed on the Indonesia Stock Exchange (IDX). Based on agency theory (Jensen & Meckling, 1976) and signaling theory (Spence, 1973), technology companies inherently have a high level of information asymmetry due to the dominance of intangible assets and high research and development costs that are difficult to assess conventionally. Sampling in this study was planned using a purposive sampling method for technology issuers on the IDX with a multi-year observation period. The accounting conservatism variable was measured using market-based profit and loss recognition prudence indicators (Basu, 1997), while intellectual capital was measured using the Value Added Intellectual Coefficient (VAIC) model developed by Pulic (2000). Information asymmetry was proxied by capital market indicators in the form of stock bid-ask spreads (Leuz, 2003). Data analysis was performed using a panel data multiple linear regression model. The test results are expected to show that both the application of accounting conservatism and the optimization of intellectual capital management have a negative and significant effect on information asymmetry. Compliance with the principle of accounting prudence and transparency in intellectual capital disclosure can be a positive signal that reduces the information gap between internal management and external investors (Barth et al., 2001). This research provides strategic implications for investors in accurately assessing digital business valuations and for capital market authorities in formulating regulations for relevant information disclosure in Indonesia's digital economy era.
The Value Relevance of Accounting Information on The Holdings of Cryptocurrencies Sari, Nur Astri; Isnalita
Jurnal Kajian Akuntansi Vol 10 No 1 (2026): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v10i1.10771

Abstract

This study investigates the value relevance of accounting information for cryptocurrency holdings under the IFRS Interpretations Committee’s (IFRS IC) agenda decisions. It examines whether the classification of cryptocurrencies as intangible assets (IAS 38) or inventories (IAS 2) influences the decision-usefulness of accounting information in explaining share prices. The analysis is grounded in the Ohlson (1995) valuation model. Using a sample of IFRS reporters with holdings of cryptocurrency, this study employs regression analysis to test the association between share prices and key financial metrics, including book value of equity per share, earnings per share, and a dummy variable representing cryptocurrency classification. The results indicate that traditional accounting metrics book value of equity and earnings per share remain highly relevant in explaining share prices. However, the classification of cryptocurrency holdings under IAS 2 or IAS 38 does not significantly contribute to share price determination. This study extends the value relevance literature by focusing on the emerging asset class of cryptocurrencies.
Strategi Pustakawan dalam Peningkatan Layanan Perpustakaan Berbasis Information and Communication Technology di MAN 3 Plus Keterampilan Banda Aceh Mardhiah, Ainul; Nurmasyithah, Siti
Desultanah: Journal Education and Social Science Vol. 4 No. 1 (2026): desultanah: Journal Education and Social Science
Publisher : Yayasan Putroe Ceudah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69548/d-jess.v4i1.66

Abstract

A librarian strategy is an important step in improving library services. However, the existing library services at MAN 3 Plus Skills Banda Aceh are limited to searching for book titles. Digital services, such as e-books, are not yet available. This can be seen by the lack of technological infrastructure, including the internet's speed and stability. Therefore, it is necessary to improve more relevant digital services. The purpose of this study is to determine the librarian's strategy for improving ICT-based library services at MAN 3 Plus Skills Banda Aceh. The research method used is qualitative with a descriptive approach. Data were collected through observation, interviews, and documentation. The subjects of this study were the library director, the librarian, and two students. The results indicate that the librarian's strategy for improving ICT-based library services at MAN 3 Plus Skills Banda Aceh involves managing the book collection through book data entry. This process involves entering book data, such as titles, author names, and publishers, into a computer system. Furthermore, the librarian uses a promotion strategy that incorporates technology, such as websites, social media, and applications, to promote ICT-based library services. This research is expected to contribute to improving ICT library services in madrasas and developing ICT-based library services.
THE AGGREGATION OF GLOBAL OPPORTUNITY: A REFLECTION ON THE IMPLEMENTATION OF COLLABORATIVE GOVERNANCE TO DEVELOP THE CAPACITY OF GIS-BASED-HEALTH PLANNING AND INFORMATION SERVICES IN THE AMBON CITY HEALTH AGENCY Ufi, Josep; Al-Hamid, Rugayah; Bahasoan, Aminah; Patty, Julia Theresia
CosmoGov: Jurnal Ilmu Pemerintahan Vol 9, No 2 (2023)
Publisher : Department of Government, FISIP, Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/cosmogov.v9i2.51221

Abstract

This study examines a collaborative governance (CG) program between the Ambon City Health Agency (ACHA) and USAID APIK (Adaptasi Perubahan Iklim) to improve the capacity of the Geographic Information System (GIS) in the ACHA. The research aims to analyze the processes of CG arrangements, fulfill the capacity of GIS application to health staff, discuss outcomes of collaborative actions to improve the quality of health planning and information services and manage the APIK in the health sector in the local context of Ambon city. The qualitative research applies a case study approach and uses an in-depth interview technique to collect primary data from key informants related to the four dynamics stages of the specific CG program in the local context of Ambon. Secondary data was collected from relevant documents. The main findings are that the CG program has successfully built GIS capacity for over 20 health agency staff, improved health planning and budgeting, and enhanced information services, particularly in delivering community health services in Ambon. The program has been appreciated as one of the successful CG programs in Ambon City, optimizing collaborative processes and aggregating global opportunities for local goals with global impacts.gb777
THE REALITY OF E-GOVERNMENT IN THE IMPLEMENTATION OF THE STATE CIVIL APPARATUS INFORMATION SYSTEM IN BANGLI REGENCY Widhiasthini, Ni Wayan; Nida, I Dewa Refortana; Utami, Made Srinitha Millinia
CosmoGov: Jurnal Ilmu Pemerintahan Vol 10, No 1 (2024)
Publisher : Department of Government, FISIP, Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/cosmogov.v10i1.54532

Abstract

This study explores the use of the State Civil Apparatus Information System, known as Sistem Informasi Aparatur Sipil Negara (SIASN) in Bangli Regency and examines various factors that affect its implementation. Researchers use qualitative descriptive research methods with an empirical approach. Data collection is done through interviews, observations, and document studies. The findings show that the implementation of e-Government and SIASN in Bangli Regency is very successful, especially in the field of personnel services such as Needs Planning, Data Rejuvenation, Promotion, Employment Status, Agency Mutation, and Dismissal of Civil Servants. SIASN also offers excellent accessibility, transparency, effectiveness, and service efficiency. However, there is a need to increase the availability of computers to improve SIASN implementation. The success of e-government in Bangli Regency is supported by effective communication, adequate human resources and technology, commitment from implementers, and a well-organized bureaucratic system. On the other hand, inhibiting factors include limited computer availability, budget constraints, system repairs, and meeting needs. Overall, the implementation of e-Government and SIASN has had a positive impact on the quality of services provided to the State Civil Apparatus in Bangli Regency, thereby increasing accessibility, transparency, effectiveness, and efficiency of servicesgb777
THE INFLUENCE OF HUMAN RESOURCE COMPETENCY, UTILIZATION OF INFORMATION TECHNOLOGY, AND ORGANIZATIONAL COMMITMENT TO FINANCIAL MANAGEMENT OF THE REGIONAL GOVERNMENT OF KOTA PARIAMAN Afdila, Afdila; Frinaldi, Aldri; Magriasti, Lince
CosmoGov: Jurnal Ilmu Pemerintahan Vol 9, No 2 (2023)
Publisher : Department of Government, FISIP, Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/cosmogov.v9i2.49413

Abstract

Local government financial management plays an essential role in ensuring the effective allocation and use of resources. This study aims to evaluate the impact of organizational commitment, human resource competence, and information technology on the financial management of the Regional Government of Kota Pariaman. The method used in this study is a quantitative approach, using surveys and statistical analysis to collect data. The sample selection in this study used a proportional random sampling technique with a total sample of 94 employees. The study results show that: 1) Organizational commitment influences local government financial management. 2) Human resource competence influences regional government financial management. 3) The use of information system technology influences regional government financial management. 4) There is an influence of organizational commitment, competence of human resources, and utilization of information system technology simultaneously on the financial management of Regional Governments. Previous research (such as Indriasari and Nahartyo (2008), Winidyaningrum and Rahmawati (2010), Sukmaningrum (2012), Sugandi et al. (2013), and Nugraha (2015)) regarding factors that influence the quality of government financial reports, although interesting, is limited to one government agency, so its findings may not apply to others. Meanwhile, each current government structure is unique.gb777
Preliminary Validation of Linguistically and Culturally Adapted Social Exclusion Vignettes Based on the Social Information Processing Model in Indonesian Junior High School Students Awalyah, Muflihatul; Yusniaulia, Agny Nadya; Amalia, Karinta Elmira; Lubis, Fitriani Yustikasari; Rubiyanti, Yanti
IJIP : Indonesian Journal of Islamic Psychology Vol. 8 No. 2 (2026)
Publisher : Da'wa Faculty of Islamic State University Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/ijip.v8i2.6592

Abstract

Social exclusion is a common experience among adolescents and can influence how they interpret and respond to social situations. However, vignette-based instruments that capture adolescents’ cognitive processes in social exclusion contexts remain limited in Indonesia. This study aimed to conduct a preliminary linguistic and contextual adaptation of a Social Information Processing (SIP)-based social exclusion vignette for Indonesian adolescents. The adaptation process involved translation, expert review, cognitive interviews, and pilot testing. The findings suggest that the adapted vignettes are generally understandable and relevant to adolescents’ experiences, and that the structure is broadly consistent with the SIP framework. However, the results also revealed important psychometric limitations, particularly the low reliability of the hostile intent dimension and the limited stability associated with using only two items per factor. Therefore, the instrument should be considered a preliminary prototype rather than a validated tool and is not yet suitable for research or practical application without further development. Future studies are needed to refine the items, expand the number of indicators per dimension, and conduct confirmatory validation with larger samples.
Analysis of Information Needs and Student Content Preferences on Social Media of the Sriwijaya State Polytechnic M. Ridho Apriliadi; Alexandra Naflah Ramadhani M; Riska Talisa; Robiah Alawiyah; Yunita Fauzia Achmad; Astika Ulfah Izzati; Bangga Surya Nagara
LIMEEMAS: Jurnal Ilmiah Pendidikan Vol. 4 No. 1 (2026): LIMEEMAS: Jurnal Ilmiah Pendidikan
Publisher : Asosiasi Prodi Manajemen Administrasi Pendidikan Indonesia (APMAPI)

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

Abstract

This study aims to analyze students' information needs and content preferences on  social media of Politeknik Negeri Sriwijaya (POLSRI). Using a mixed-method approach encompassing client interviews, internal Instagram Insights data, social media observation, and direct interviews with three audiences, this study identifies the demographic, psychographic, and digital behavioral profiles of Polsri audiences. Results indicate the primary audience is aged 17-24, predominantly female (54.3%), from South Sumatra, especially Palembang (49.8%), and most active on social media between 19.00-23.00. Preferred platforms are Instagram and TikTok. Audiences need fast, transparent, and relevant content in the form of authentic and relatable short videos. Key pain points include hard-to-digest campus information and one-way communication. This study recommends a more responsive, informative, and interactive campus social media content strategy to enhance student digital engagement.
Comparison of the Effectiveness of Digital Scrolling and Linear Text on UPI Student Information Retention Fahrul Virgias; Aufa Akmal Haadi; Muhammad Aqbil Nashrul Ghaniy; Muhammad Fawwaz Al Fayyadh
Ambidextrous Journal of Innovation Efficiency and Technology in Organization Vol. 4 No. 02 (2026): Ambidextrous: Journal of Innovation, Efficiency and Technology in Organization
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/ambidextrous.v4i02.501

Abstract

The digital transformation in education has led to a shift in reading formats, impacting cognitive processes and the way students absorb information. This study aims to examine and compare the effect of digital scrolling and linear text presentation formats on the level of information retention among students. This study employed a comparative quantitative method with a between-subject design. The research sample consisted of 20 active students of Universitas Pendidikan Indonesia (UPI) Bumi Siliwangi Campus, selected using the total sampling technique. The respondents were divided into two treatment groups and evaluated using a questionnaire instrument in the form of a closed-ended objective test with the same reading topic. Data analysis was conducted using the Independent Sample t-test and a robustness test using the Mann-Whitney U test. Descriptively, the research results showed that the linear text group had a higher average retention score (13.30) compared to the scrolling group (12.70). Nevertheless, hypothesis testing confirmed that there was no statistically significant difference between the two groups. The effect size test using Cohen's d yielded a value of 0.323 (small-to-medium category), indicating that the linear text format still provides a meaningful practical impact in supporting the reader's working memory due to text segmentation and more stable visual markers. In conclusion, it is assumed that students have equal adaptive capabilities in consuming both digital media formats; however, the linear text format is considered more optimal for reducing cognitive load.

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