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The Influence Of Village Apparatus Competency And The Use Of Information Technology On The Accountability Of Village Fund Management In Paya Tusam Village Attoriq, M. Yogi; Junawan, Junawan; Rioni, Yunita Sari
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11062

Abstract

This study aims to analyze the influence of village apparatus competency and information technology utilization on accountability in village fund management in Paya Tusam Village. The research is motivated by the increasing demands for transparency and accountability in village fund management, as well as the limitations in apparatus competency and information technology utilization in village financial administration. The study uses a quantitative approach with multiple linear regression methods, with data obtained through questionnaires to Paya Tusam Village apparatus. The independent variables of the study are village apparatus competency and information technology utilization, while the dependent variable is accountability in village fund management. The results of the study are expected to provide empirical evidence regarding the influence of apparatus competency and information technology utilization in improving accountability in village fund management and serve as evaluation material for the village government in realizing transparent and accountable financial governance.
Effectiveness Of Using Accounting Information Systems At The Perumnas Simalingkar Village Office, Pancur Batu District, Deli Serdang Regency, North Sumatra Province Siregar, Adetya Rizki; Sari, Ayu Kurnia; Sucipto, Tia Novira
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11089

Abstract

The use of information and communication technology in the digital era is crucial in various sectors, including village government, to improve the efficiency and quality of public services. The Village Information System (SID) is designed to facilitate the management of village data, information, and services to make them more transparent, accountable, and participatory. With the SID, it is hoped that the public will have easier access to village information, and village officials will be able to work more effectively in supporting village development. Research is essentially aimed at demonstrating the truth and solving problems related to what is being studied, which is carried out using a method that is appropriate and relevant to the research objectives. According to (Sugiyono, 2021), a research method is essentially a scientific way to obtain data for specific purposes and uses. A research method is a technique or method of conducting research, related to searching, collecting, and processing data, as well as drawing conclusions or addressing existing problems in a study. To increase effectiveness, regular training for village officials on the use of AIS and basic accounting principles is needed. The development of an online-based system with adequate internet network support. Periodic evaluation of system use to ensure suitability to village needs.
Analysis Of The Application Of Sales And Cash Receipt Accounting Information Systems To Internal Control In Cv. Wahana Ban Aulia, Cinta Nikita; Panggabean, Fitri Yani; Nasution, M. Irsan
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11105

Abstract

This study aims to analyze the implementation of sales and cash receipt accounting information systems and their impact on internal control effectiveness at CV. Wahana Ban. This research employs a descriptive qualitative approach. Data were collected through interviews, observations, and documentation related to sales procedures, cash receipts, and internal control practices within the company. The results indicate that the sales and cash receipt accounting information system at CV. Wahana Ban has been computerized and supports real-time transaction recording through the use of the Ethaner system. However, the implementation of internal control has not been fully optimal. Several weaknesses were identified, including the lack of clear segregation of duties between cash receipt and recording functions, the absence of formal documentation for inventory release from the warehouse, and the absence of regular internal audits. Based on the COSO internal control components, the control environment, control activities, and information and communication components have been implemented adequately, while risk assessment and monitoring require further improvement. This study is expected to provide useful insights for companies in enhancing accounting information systems to strengthen internal control effectiveness.
The Influence Of Government Accounting Standards (Sap) Implementation, Good Governance, And The Use Of Information Technology On The Quality Of Financial Reports At Bpkpad Binjai City Kurniadi, Vildo Rizky; Arnita, Vina; Saputra, Hendra
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11205

Abstract

This study aims to examine the extent to which the implementation of SAP (Government Accounting Standards), Good Governance, and the utilization of information technology affect the quality of financial reports at the BPKPAD of Binjai City. A descriptive quantitative approach was used in this research, with a sample of 80 respondents taken from 189 employees using purposive sampling techniques. Data collection instruments included observation, questionnaires, and literature study, which were then processed using multiple linear regression techniques. The results of the data analysis show a positive and significant influence from the implementation of SAP, Good Governance, and information technology on the quality of financial reports, both partially and simultaneously.
Analysis Of Accounting Information Systems Utilization At Pt Raudah Berkah Mulia To Improve Financial Efficiency And Accuracy Sembiring, Egia Mintania Sri Rezeki; Maisyarah, Renny; Saraswati, Dwi
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11254

Abstract

This study aims to analyze the use of an Accounting Information System (AIS) at PT Raudah Berkah Mulia to improve financial efficiency and accuracy. The research method used was a qualitative approach through interviews, observation, and documentation. The results indicate that AIS implementation can accelerate the recording process, reduce manual recording, and improve the accuracy and consistency of financial data. Although there are still technical obstacles and limited user understanding, the AIS has an overall positive impact on the company's financial efficiency and accuracy
TECHNOLOGY-DRIVEN PR MANAGEMENT OF THE INSTITUTION CONCERNING EFFICIENT INFORMATION DISSEMINATION ON THE INSTITUTIONAL LEVEL IN THE BAN-PDM EAST JAVA. fadiyatus silmiya
Jurnal Manajemen Pendidikan : Jurnal Ilmiah Administrasi, Manajemen dan Kepemimpinan Pendidikan Vol. 8 No. 1 (2026): April Issue
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jump.v8i1.92408

Abstract

The emergence of information technology has greatly affected the practices of PR even in the public institutions like BAN-PDM East Java. This research paper will evaluate the adoption of technology based PR management and how it is effective in sharing institutional information. An in-depth interview, observation and analysis of documents were used to conduct a qualitative study in a descriptive approach. The results have shown that using the different digital platforms like SISPENA, SI-NADITA, Tata Kelola, and social media tools like Instagram and YouTube promote the speed, coverage, and precision of information that has been passed across to educational establishments and the community. Transparency is also enhanced by technology, which makes the administration of accreditation easier and helps in internal coordination using WhatsApp Groups, Telegram, and Zoom Meeting. Nevertheless, it is still ineffective due to the digital literacy differences, the lack of human resources, and the discrepancy in the management of content and the administrative publication rates. In general, this research establishes that digitalizing communication is one of the strategic measures to enhance the work of the BAN-PDM PR agency, yet organizational capacity should be enhanced to achieve the best outcome.
Subjective Norms and Perceived Ease of Use Driving Healthcare Information System Behaviour Sulistiowati, Sulistiowati; Jusak, Jusak; Angesti, Dyan; Sutomo, Erwin; Lusiani, Titik
Jurnal Manajemen Kesehatan Yayasan RS.Dr. Soetomo Vol 12, No 1 (2026): JMK Yayasan RS.Dr.Soetomo, April 2026
Publisher : STIKES Yayasan RS.Dr.Soetomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29241/jmk.v12i1.2529

Abstract

This study investigates the adoption of Hospital Information Systems (HIS) through an extended Technology Acceptance Model (TAM), uniquely positioning user satisfaction as a mediator within a mandatory clinical setting. While traditional models emphasize satisfaction as a prerequisite for success, this research reveals a paradoxical shift at RSU Dr. Suyudi, where HIS usage is compulsory. Analyzing data through PLS-SEM, the results demonstrate that User Satisfaction plays a non-significant role in bridging system perceptions and actual usage behavior. Instead, the structural path is heavily dominated by Subjective Norms and Professional Image, which significantly drive Perceived Usefulness. Furthermore, the influence of Perceived Ease of Use and Subjective Norms on Usage Behavior remains robust. These findings indicate that in the hospital setting, professional norms and system simplicity carry much more weight than individual affective satisfaction. Theoretically, this study challenges the necessity of the satisfaction construct in mandatory digital health frameworks. Managerially, hospital administrators should pivot from superficial satisfaction metrics toward strengthening digital work cultures and streamlining user interfaces. By prioritizing professional prestige and operational ease, organizations can ensure more effective system integration in high-stakes clinical environments.
The Influence of Information Technology Adoption on Supply Chain Resilience through Purchasing Strategy, Production Flexibility, and Supply Chain Responsiveness Achwan, Katherine Trisy; Tarigan, Zeplin Jiwa Husada; Nasir, Zarul Azhar bin
Jurnal Teknik Industri: Jurnal Keilmuan dan Aplikasi Teknik Industri Vol. 28 No. 1 (2026): June 2026
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jti.28.1.75 - 90

Abstract

Manufacturing companies have adopted information technology to create integrated systems that facilitate coordination within the company and with external partners. This demonstrates the company's ability to generate supply chain resilience to address current global uncertainties. The study obtained data from 112 respondents from manufacturing companies in Indonesia using purposive sampling. The data were processed using PLS with an outer model test, which met the validity and reliability requirements. The results of the research hypothesis testing showed that information technology adoption plays a significant role in improving purchasing strategy, production flexibility, and supply chain responsiveness. Purchasing strategies that segment purchasing categories and involve suppliers in problem-solving can increase production flexibility but do not directly affect supply chain responsiveness. Production flexibility in a company's operations directly impacts supply chain responsiveness and resilience. Purchasing strategy and supply chain responsiveness contribute to supply chain resilience by developing capabilities. Companies can routinely identify risks and recover from disruptions. Practical contributions can provide management insights into building corporate resilience by aligning purchasing strategies, production flexibility, and supply chain responsiveness to optimize information technology for internal and external integration.
Manajemen Sistem Informasi Desa (SID) terhadap Kualitas Pelayanan Publik dan Transparansi Desa Sepit: Village Information System (SID) Management on the Quality of Public Services and Transparency in Sepit Village Lalu Moh. Fahri; Romi Oriza; Jum’atul Aini; Maulina Intan Fitriani; Dwi Trisna Sekar Nurti
Aslamiah : Jurnal Pendidikan, Ekonomi, Sosial dan Budaya Vol. 4 No. 2 (2026): JUNI
Publisher : Pendidikan Al-Gafari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66886/aslamiah-jpesb.v4i2.286

Abstract

The village is the smallest government unit that has an important role in providing public services to the community. Along with the development of information technology, village governments are required to increase transparency and efficiency of services through the implementation of the Village Information System (SID). This study aims to analyze the influence of Village Information System (SID) management on improving the quality of public services and government transparency in Sepit Village, Keruak District, East Lombok Regency. The background of this study departs from the challenges faced by village governments in managing data and information efficiently and accountably in the digital era, where SID is one strategic solution. This study uses a quantitative approach with descriptive methods and data collection techniques through observation, questionnaires, interviews, and documentation. The results show that SID management plays a positive role in accelerating village administrative services and increasing public access to information. However, SID implementation has not been optimal due to several obstacles such as limited competency of village officials, inadequate technological infrastructure, and low digital literacy among the community. In addition, village transparency through SID is still not optimal due to minimal data updates and a lack of socialization to the community.
Analisis Kesuksesan Reporting Information System Menggunakan Model DeLone & McLean pada Kantor Jasa Penilai Publik erwan, erwan; Zulfan, Ahmad
Jutisi : Jurnal Ilmiah Teknik Informatika dan Sistem Informasi Vol 15, No 2 (2026): April 2026
Publisher : STMIK Banjarbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35889/jutisi.v15i2.3593

Abstract

This study examines the extent to which the Reporting Information System (RIS) implemented at the Batam branch of a public appraisal firm has achieved its intended success, evaluated through a simplified version of the DeLone & McLean IS Success Model. A sequential explanatory mixed-method design was adopted, engaging all 16 active system users as participants through a census-based approach, yielding a complete response rate. The study investigates how System Quality and Information Quality shape User Satisfaction, and how satisfaction subsequently translates into Individual Impact, combining regression analysis with in-depth thematic interviews. Findings reveal that all constructs were perceived favorably, with mean scores consistently exceeding 3.9. Information Quality emerged as the dominant predictor of User Satisfaction, which in turn strongly accounted for Individual Impact (R² = 0.82 and 0.62, respectively). Although System Quality exhibited a positive directional effect, its contribution fell short of statistical significance, attributable to the limited sample size and shared variance between predictors. Qualitative evidence reinforced the primacy of Information Quality, reflecting the output-oriented and compliance-critical nature of the system context. To optimize overall system performance, the study recommends addressing server stability issues, restructuring automated report templates, and introducing role-specific interface customization. Keywords: Information Systems; System Success; DeLone & McLean; Information Quality; User Satisfaction.AbstrakPenelitian ini bertujuan mengevaluasi sejauh mana kesuksesan Sistem Informasi RIS yang diimplementasikan pada kantor cabang Batam sebuah perusahaan jasa penilai publik, menggunakan pendekatan model DeLone & McLean yang telah diadaptasi sesuai konteks sistem. Desain penelitian yang digunakan adalah sequential explanatory dengan kombinasi metode kuantitatif dan kualitatif, melibatkan seluruh 16 pengguna aktif sebagai partisipan melalui teknik sensus sehingga diperoleh tingkat respons penuh. Penelitian mengkaji bagaimana System Quality dan Information Quality membentuk User Satisfaction, serta bagaimana kepuasan tersebut selanjutnya berdampak pada Individual Impact, melalui analisis regresi yang diperkuat wawancara tematik mendalam. Hasil penelitian menunjukkan seluruh konstruk berada pada level penilaian yang tinggi dengan rerata konsisten di atas 3,9. Information Quality terbukti menjadi prediktor dominan bagi User Satisfaction, yang kemudian secara kuat memengaruhi Individual Impact (R² = 0,82 dan 0,62). System Quality menunjukkan arah pengaruh positif namun tidak mencapai ambang signifikansi statistik, yang dikaitkan dengan keterbatasan ukuran sampel dan tingginya varians bersama antar prediktor. Bukti kualitatif memperkuat dominasi Information Quality, mencerminkan karakteristik sistem yang berorientasi pada output dalam lingkungan compliance-critical. Guna mengoptimalkan kinerja sistem secara menyeluruh, penelitian merekomendasikan perbaikan stabilitas server, restrukturisasi template laporan otomatis, dan penerapan kustomisasi antarmuka berbasis peran jabatan. 

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