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Hubungan Human Resource Information System (HRIS) dan Human Resource Management (HRM): Telaah Literatur Sistematis Siti Fatimah; Hamdani Hamdani
Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi Vol. 4 No. 2 (2026): Mei : Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi
Publisher : Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/bridge.v4i2.871

Abstract

This study aims to analyze the relationship between Human Resource Information System (HRIS) and Human Resource Management (HRM) using a Systematic Literature Review approach. The reviewed literature consists of scholarly articles published between 2021 and 2026 that discuss the role of HRIS in supporting human resource management functions across various sectors and regions. The findings indicate that HRIS plays an important role in improving HRM efficiency through administrative automation, employee data integration, and the acceleration of payroll, attendance, recruitment, training, and performance appraisal processes. In addition to its administrative functions, HRIS also strengthens the strategic role of HRM by providing accurate information for workforce planning, competency development, performance management, and data-driven decision-making. The effectiveness of HRIS is influenced by organizational readiness, management support, system quality, digital literacy, data security, and user acceptance. The findings also show that the benefits of HRIS vary depending on the industrial sector, organizational characteristics, and readiness of technological infrastructure. This study emphasizes that HRIS is not merely a digital tool, but also a strategic instrument that can enhance the quality of HRM when aligned with organizational needs and user capabilities.
Understanding and Application of Accounting Information Systems and Financial Literacy as Determinants of Msme Performance Indharrosa Atina Firdaus; Indri Kartika
Journal of Organizational Performance and Analysis Vol. 2 No. 2 (2026): Journal of Organizational Analysis and Performance
Publisher : Athallah Publishing Globalindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64845/optimanus.v2i2.360

Abstract

This study empirically examines the influence of accounting information system understanding, accounting information system implementation, and financial literacy on MSME performance. This study used a quantitative approach. The population consisted of MSMEs engaged in rattan production in Jepara Regency. A purposive sampling method resulted in a sample of 89 respondents. Data were obtained using a questionnaire and then analyzed using multiple linear regression using SPSS software. The research findings confirm that AIS understanding, AIS implementation, and financial literacy contribute positively and significantly to MSME performance. Mature understanding and the intensity of system operation have been shown to reduce financial management inefficiencies and strengthen the basis for business policy-making. Furthermore, strong financial literacy skills equip business owners with the capabilities to control cash flow dynamics, construct accountable financial reports, and formulate more precise financial conclusions. MSMEs need to commit to transforming their conventional bookkeeping models into technology-based systems, utilizing digital facilities and financial literacy provided by the government. The government needs intensive mentoring and regular training on digital accounting applications, as well as the provision of inclusive, affordable, and easy-to-understand digital infrastructure.
The Effect Of Payment Ease, Complete Product Information, And Free Shipping Vouchers On Purchase Decisions On The E-Commerce Website Tokopedia (A Case Study Of The Community Of Jalan Garu III, Harjosari I, Medan Amplas) Zamzami Zamzami; Anggia Sari Lubis; Toni Hidayat; Rukmini Rukmini; Horia Siregar
Primanomics : Jurnal Ekonomi & Bisnis Vol. 24 No. 2 (2026): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : LPPM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v24i2.4632

Abstract

TThe development of the internet has driven changes in people's shopping behavior from offline to online, thus increasing the growth of e-commerce in Indonesia. This study aims to determine the effect of Ease of Payment, Completeness of Product Information, and Free Shipping Vouchers on Purchasing Decisions in Tokopedia e-commerce. The study used a quantitative approach with a sample of 97 respondents from Jalan Garu III Harjosari I Medan Amplas who were selected using probability sampling techniques with the Slovin formula. Data analysis used multiple linear regression through SPSS 25.0. The results showed that simultaneously the three variables had a significant effect on Purchasing Decisions with an Fcount of 46.587 > Ftable 2.70. Partially, Ease of Payment (tcount 5.479), Completeness of Product Information (tcount 3.019), and Free Shipping Vouchers (tcount 4.688) also had a significant effect because all tcount values ​​were > ttable 1.661. The coefficient of determination (R²) value of 0.775 shows that the three variables are able to explain 77.5% of the Purchasing Decision, while the remaining 22.5% is influenced by other factors outside the research.
Value Relevance of Accounting Information: A Systematic Bibliographic Review of Global Trends and Emerging Research Joni Devitra; Chintiya Mayliana Diaz Putri
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.136

Abstract

Background: The value relevance of accounting information remains a central concern in accounting research. The globalization of reporting standards (International Financial Reporting Standards [IFRS]) and the rise of non-financial disclosures (environmental, social, and governance [ESG] factors and corporate governance) have introduced both opportunities and complexities in how financial information influences investors’ economic decisions, particularly in emerging markets. Objective: This study examines the evolution, thematic trends, key variables, and research directions in the value relevance literature based on international publications indexed in Scopus from 2014 to 2024. Methods: A PRISMA-compliant systematic bibliographic review was conducted. Data were sourced from Scopus using the keywords “value relevance” and “earnings relevance,” restricted to English-language, open-access publications in the subject areas of Business, Management, Accounting, Economics, and Finance published between 2014 and 2024. Results: Publication volume grew substantially between 2014 and 2024, with a brief decline in 2020 attributable to pandemic-related disruptions, followed by recovery from 2021 onward. Developed countries—particularly the United Kingdom, Australia, Italy, and the United States—dominate the literature. The dominant variables remain earnings, book value, and IFRS adoption, although a discernible shift toward non-financial factors (ESG, corporate social responsibility [CSR], and corporate governance) is evident. Institutional context, earnings quality, governance mechanisms, and reporting standard consistency emerged as key determinants of value relevance strength. Conclusion: The value relevance of accounting information is a growing and evolving field of research. While foundational variables retain their centrality, the integration of non-financial disclosures and institutional context represents the frontier of the field. This study contributes a structured synthesis of a decade of global evidence, identifying underexplored themes that warrant future investigation.
Market Reaction to Information Signals: Evidence from the Indonesian Stock Market Esi Fitriani Komara; Intan Permata Dewi
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.212

Abstract

Background: The capital market is involved in the allocation of funds and the reflection of economic information. However, in emerging markets such as Indonesia, responses to macroeconomic signals are not consistently observed due to information asymmetry, investor heterogeneity, and high economic uncertainty. Objective: This study aims to analyze the impact of interest rates, inflation, and exchange rates on market returns and to describe the response to macroeconomic signals in the Indonesian stock market. Methods: This study uses monthly time-series data from the Indonesia Stock Exchange, Bank Indonesia, and the Central Statistics Agency from 2016 to 2025. Multiple linear regression analysis is used to examine the relationships among the variables. Results: Results show that exchange rates have a negative and significant impact on market returns, while interest rates and inflation have no significant impact on market returns. These findings suggest that external macroeconomic factors, especially currency fluctuations, have a greater impact on stock market reactions than domestic financial variables. Conclusion: This study concludes that among the three macroeconomic information signals analyzed, exchange rates have the most dominant and statistically significant impact on market returns in Indonesia. These findings highlight that market responses in emerging markets are context-dependent and shaped by prevailing macroeconomic conditions and investor risk perceptions.
Green Information Technology Strategies for Promoting Sustainable Development Practices among Kirkuk University Affiliates in Iraq Ayad Fadhil Mohsin
Studi Akuntansi dan Bisnis Indonesia Vol 2 No 1 (2026): January
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v2i1.484

Abstract

Purpose: This study aims to examine the effect of Green Information Technology strategies on sustainable development and to analyze the relationship between them. Methodology: The study used a descriptive-analytical method with data collected through an electronic questionnaire distributed to administrative and human resource employees at governmental universities in Kirkuk Governorate. Results: The study found that Green Information Technology strategies play an important role in supporting sustainable development within governmental universities. The findings indicate that the adoption of environmentally friendly information technology practices can improve institutional efficiency, reduce environmental impact, and support sustainable administrative performance. Conclusions: The study concludes that Green Information Technology contributes positively to achieving sustainable development in governmental universities in Kirkuk Governorate. The relationship between Green Information Technology and sustainable development shows that universities can strengthen sustainability by integrating green technology practices into their administrative and operational activities. Limitations: This study is limited to governmental universities in Kirkuk Governorate and focuses only on administrative and human resource employees. Contribution: This study contributes by highlighting the role of Green Information Technology strategies in supporting sustainable development practices in higher education institutions.
DESIGN OF A WEB-BASED SALES TRANSACTION MANAGEMENT INFORMATION SYSTEM FOR CV. SUMBER REJEKI Satria Izza
Antivirus : Jurnal Ilmiah Teknik Informatika Vol 20 No 1 (2026): Mei 2026
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/r0jbng84

Abstract

Sumber Rejeki is a company engaged in the supply of wooden pallets and crates. Currently, the process of recording sales, managing stock, and generating reports is still done manually, which causes several obstacles. These problems include errors in recording, difficulty monitoring stock in real time, and late reporting. To address these issues, this study aims to design and develop a digital sales system for CV. Sumber Rejeki to enable more efficient and accurate business processes. The system was developed using the CodeIgniter 3 framework with a MySQL database, and implemented a prototyping approach. This approach allows the system to be built and tested quickly according to user needs, allowing for gradual improvements and refinements. The development results show that this web-based system is capable of automatically recording transactions, reducing the risk of errors, and accelerating customer service. By implementing this system, CV. Sumber Rejeki can improve operational efficiency, facilitate stock management, and provide faster and more accurate reports
DESIGN AND IMPLEMENTATION OF A WAYBILL INFORMATION SYSTEM USING THE MODEL-VIEW-CONTROLLER (MVC) METHOD AT THE PLN UP3 GRESIK WAREHOUSE Muchammad Ikfani Difangga
Antivirus : Jurnal Ilmiah Teknik Informatika Vol 20 No 1 (2026): Mei 2026
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/gzyqj458

Abstract

Abstrak: Pengelolaan dokumen surat jalan di Gudang PLN UP3 Gresik sebelumnya masih dilakukan secara manual, sehingga sering menimbulkan keterlambatan laporan, duplikasi data, dan kesalahan pencatatan stok barang. Penelitian ini bertujuan untuk membuat dan mengembangkan sistem informasi surat jalan berbasis web guna membantu proses pencatatan dan pengelolaan data agar lebih cepat dan akurat. Sistem ini dibangun menggunakan framework Laravel dengan penerapan konsep Model View Controller (MVC). Proses pengembangannya mengikuti tahapan Software Development Life Cycle (SDLC) model Prototyping, yang meliputi analisis kebutuhan, perancangan sistem menggunakan UML dan basis data, implementasi, serta pengujian fungsi menggunakan Black Box Testing. Hasil pengujian menunjukkan bahwa sistem yang dikembangkan dapat berjalan dengan baik dan membantu otomatisasi proses pencatatan serta penyimpanan data surat jalan di gudang.
Spatial Analysis of Traffic Volume and Degree of Saturation in Shopping Center Corridors in Tuban District Using Geographic Information Systems Bobby Ardianto; Fithri Estikhamah; Bagas Aryaseta
AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Vol. 10 No. 2 (2026)
Publisher : Asia Pacific Network for Sustainable Agriculture, Food and Energy (SAFE-Network)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29165/ajarcde.v10i2.1045

Abstract

The development of retail centres in Tuban District significantly affects urban road performance. This study aims to analyze traffic volume and the degree of saturation (DS) around four major supermarkets: Citimall, Bravo, Samudra, and Keraton. Primary data were collected through field surveys on Mondays, Fridays, and Sundays during peak hours. Analysis using PKJI 2023 guidelines shows that Citimall has the highest traffic volume and DS of 0.673 on Sunday evenings. Statistical testing with One-Way ANOVA indicates a significant difference in traffic impact between locations (p < 0.001). Five-year projections using linear regression suggest that DS values at critical points, such as Citimall, will exceed capacity (DS > 1.0) without intervention. GIS mapping provides a visual representation of saturation hotspots, aiding in strategic traffic management. Contribution to Sustainable Development Goals (SDGs):SDG 9: Industry, Innovation and InfrastructureSDG 11: Sustainable Cities and SettlementsSDG 13: Climate Action
A Multidisciplinary Approach to Empowering Coastal Women’s Groups: Packaging Innovation, Product Shelf Life, and Nutritional Information for Seafood Products Nurul Chamidah; Tri Budi Prasetyo; Rizki Budhi Suhara; Ari Yulistianingsih; Daduk Merdika Mansur; Wildan Haflah Nabil
Golden Ratio of Community Services and Dedication Vol. 6 No. 2 (2026): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grcsd.v6i2.2186

Abstract

This community service program aimed to develop innovative packaging for seafood products as an effort to increase the added value, shelf life, and marketing potential of Ambulu Village’s flagship products in Losari District, Cirebon Regency. The program partners were Family Welfare Empowerment (PKK) cadres who manage Kafe Jukung, a culinary business unit that offers various seafood dishes and still depends on the availability of fresh ingredients from local fishers’ catches. The activity was conducted over six months, from June to November 2025, through several stages: preliminary observation, product development by an interdisciplinary team, packaging design, product shelf-life testing, nutritional content analysis, training in packaging techniques, and sustainability evaluation. The results show that three main dishes—blekutak masak hitam, sweet-and-sour shrimp, and smoked sembilang fish mangut—were successfully developed into ready-to-eat products with innovative packaging that is informative, hygienic, and visually attractive. Shelf-life testing showed that the products remained suitable for consumption after sterilization, storage, and reheating. Nutritional analysis showed that all three products met the criteria for low-fat claims. Training and mentoring improved the PKK cadres’ skills in standardized packaging processes, enabling them to perform the procedures independently. This program strengthened partner capacity and opened marketing opportunities for seafood products as distinctive Ambulu souvenir foods with strong competitiveness.

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