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Effect of Information Technology Utilization and Audit Techniques on Audit Quality: Evidence from External Auditors Nur Aliah; Eni Duwita Sigalingging
Journal of Business Management and Economic Development Том 4 № 02 (2026): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v4i02.2424

Abstract

This study aims to analyze the impact of the use of information technology and audit techniques on audit quality among external auditors in Medan, Indonesia. This study employs a quantitative approach using primary data collected through a questionnaire distributed to auditors working at Public Accounting Firms in the city of Medan. The sampling technique used nonprobability sampling with a sample size of 40 auditors. The collected data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that the utilization of information technology has a positive and significant effect on audit quality. This suggests that the use of technology enhances efficiency, accuracy, and the scope of audit testing. Audit techniques also have a positive and significant effect on audit quality, indicating that the application of appropriate and systematic audit procedures plays a crucial role in producing high-quality audits. This study provides an empirical contribution to enriching the auditing literature, particularly regarding the integration of information technology and audit techniques in improving audit quality. The practical implication of this study is the importance for auditors and Public Accounting Firms to enhance their competencies in utilizing technology and applying audit techniques that align with the evolving modern audit environment.
Digital Twins in Information Systems: Virtual Simulations for Real-Time Decision-Making Frhendy Aghata
Technologia Journal Vol. 3 No. 2 (2026): Technologia Journal-May
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/wsbjtx52

Abstract

Digital twin technology has emerged as a transformative paradigm in information systems (IS), enabling real-time virtual simulation of physical processes to support adaptive decision-making. This study presents a systematic literature review of 25 peer-reviewed articles published between 2021 and 2025, examining how digital twins integrate with IS architectures, simulation engines, and AI-driven analytics to produce actionable insights in real time. The review covers applications in manufacturing, healthcare, transportation, agriculture, enterprise business intelligence, and library information systems. Key findings indicate that digital twins provide significant advantages in decision-making speed, predictive accuracy, and system optimization, though challenges remain in data interoperability, model validation, computational cost, and cybersecurity. The proposed research framework maps the end-to-end flow from physical data acquisition through digital twin simulation to real-time decision support, providing a conceptual foundation for future implementations. This paper contributes a structured overview of the state of the art and identifies priority areas for continued research and practice.
Utilization of Digital Information Systems in Improving the Quality of Al-Qur’an Memorization (Case Study of Grade 1 Students of Al-Amien Prenduan Sumenep Middle School of Al-Qur’an Memorization 2026) Haidar Rifqi Ghassany; Ghozi Mubarok
al-Afkar, Journal For Islamic Studies Vol. 9 No. 2 (2026)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v9i2.3495

Abstract

This research was conducted to examine the use of digital information systems to improve the quality of Quran memorization in junior high school students. The background of this research is based on the demands of Quran memorization educational institutions to adapt digital technology as a supporting instrument for learning and monitoring Quran memorization. The purpose of this study is to analyze the concept of digital information systems, describe their implementation by Quran memorization administrators and student guardians, and identify supporting and inhibiting factors in improving the quality of Quran memorization in first-grade junior high school students. This research used a qualitative approach with a case study approach. Data collection techniques included in-depth interviews, observation, and documentation. Data analysis was conducted interactively through data reduction, data presentation, and drawing conclusions using triangulation techniques to ensure data validity. The results indicate that digital information systems play a role in increasing transparency, the effectiveness of memorization monitoring, and the involvement of student guardians. However, optimizing their use still faces obstacles such as limited digital literacy, technology access, and system stability. This study confirms that the integration of digital information systems with tahfizh learning management and Islamic boarding school culture is able to improve the quality of tahfizh Al-Qur’an in a sustainable manner.
Virtual Pulpit: Da'wah Innovation and Tips to Survive in the Digital Information Vortex Farhan Dimas Subagja
Advances In Social Humanities Research Vol. 4 No. 5 (2026): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v4i5.569

Abstract

The rapid development of digital technology has transformed various aspects of human life, including religious communication and da'wah activities. Traditional da'wah, which was predominantly conducted through physical pulpits in mosques and religious institutions, has increasingly shifted to digital platforms such as WhatsApp, Instagram, TikTok, and YouTube. This transformation creates both opportunities and challenges, particularly in navigating the overwhelming flow of digital information and misinformation. Therefore, this study aims to examine the transition of da'wah from the physical pulpit to the virtual world, identify innovations in digital da'wah practices, and formulate strategies for sustaining da'wah in the digital information vortex. This research employs a qualitative observational approach by analyzing digital da'wah practices across various social media platforms. Data were collected through observations of content formats, audience engagement patterns, and challenges encountered in digital religious communication. The findings reveal that digital media have significantly expanded the reach of da'wah, enabled interactive communication between preachers and audiences, and encouraged the adoption of innovative content formats such as short videos, podcasts, and live streaming. However, challenges such as misinformation, credibility issues, content verification difficulties, and algorithmic barriers remain significant concerns. The study concludes that the sustainability of digital da'wah depends on digital literacy, information verification, ethical communication practices, and adaptation to platform-specific characteristics. The research implies that religious institutions, preachers, and digital content creators should strengthen collaborative efforts, improve digital literacy competencies, and develop credible standards for online religious content to ensure the effectiveness and integrity of da'wah in the contemporary digital era.
XBRL as an Accounting Information System Innovation: A Study of Application to Australian Financial Reporting Sri Fattah Dewandaru Mahasin; Ardhan Setiyawan; Renjiro Nathanael; Muhammad Hisham Nafis; Helena Smith
Indonesian Journal of Sustainability Policy and Technology Vol. 4 No. 1 (2026): Indonesian Journal of Sustainability Policy and Technology - May 2026
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v4i1.442

Abstract

Purpose: This study examines the role of eXtensible Business Reporting Language (XBRL) within Accounting Information Systems (AIS) and evaluates its implementation in Australia’s digital reporting ecosystem. It aims to identify the determinants of XBRL adoption, assess its contribution to reporting quality, and analyze how regulatory and technological infrastructures enable national-scale digital reporting. Method: A descriptive qualitative approach was applied, drawing on an extensive literature review comprising five core academic sources, international regulatory documents, and Australia’s Standard Business Reporting (SBR) framework. The analysis focuses on AIS–XBRL integration, policy development, and cross-institutional reporting practices involving ASIC, ATO, and APRA. Findings: The study finds that XBRL enhances reporting accuracy, transparency, comparability, and processing efficiency through standardized taxonomies and automated validation mechanisms. Within AIS, XBRL supports a unified source of financial data, reducing discrepancies and improving decision-making. Australia’s SBR initiative shows strong effectiveness due to robust regulatory coordination and technological readiness. However, challenges remain, particularly limited adoption among smaller entities, insufficient technical competencies, and high initial implementation costs. Implication: The findings highlight the strategic importance of XBRL for digital reporting, regulatory oversight, and national data governance. They emphasize the need for capacity-building, policy reinforcement, and technical support to ensure inclusive adoption, especially for SMEs. Originality: This study integrates AIS theory, digital reporting policy, and national-level XBRL implementation, offering new insights into cross-institutional reporting ecosystems and future directions for digital disclosure, including potential extensions into sustainability reporting.
Needs Analysis For Managing Historical Collections As A Challenge In Providing Effective Information Retrieval Tools Lailatur Rahmi; Fadhila Nurul Husna Zalmi; Resty Jayanti Fakhlina; Shinta Nofita Sari; Suci Riqsyah Amaliah
IQRA`: Jurnal Perpustakaan dan Informasi Vol 20, No 1 (2026)
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/iqra.v20i1.29277

Abstract

Museum memainkan peran penting dalam melestarikan warisan budaya dan sejarah bangsa. Namun, banyak museum di Indonesia, khususnya di Sumatera Barat, masih menghadapi tantangan serius dalam menyediakan sistem yang efektif untuk mencari informasi koleksi. Tantangan ini berasal dari keterbatasan dalam penyajian informasi, infrastruktur, dan teknologi, yang semuanya memengaruhi kualitas pengalaman pengunjung dalam memahami nilai sejarah dan budaya dari koleksi yang dipamerkan. Studi ini bertujuan untuk menganalisis kebutuhan yang terlibat dalam pengelolaan koleksi sejarah, dengan fokus pada tahap awal Design Thinking—empati—untuk memahami kebutuhan pengelola museum dan pengunjung akan sistem penelusuran yang responsif dan informatif. Dengan menggunakan observasi lapangan, wawancara, dan survei yang dilakukan di beberapa museum populer di Sumatera Barat, studi ini mengeksplorasi harapan pengunjung mengenai akses informasi yang interaktif dan mendalam. Temuan menunjukkan bahwa sebagian besar pengunjung, terutama generasi muda, mengharapkan alat penelusuran yang lebih inovatif, seperti katalog digital dan aplikasi seluler, yang mampu memberikan informasi tambahan tentang konteks sejarah, nilai budaya, dan kisah unik yang terkait dengan setiap koleksi. Selain itu, pendekatan Design Thinking terbukti relevan untuk merancang solusi berbasis empati yang berpusat pada pengalaman pengguna, sehingga memungkinkan museum untuk mengoptimalkan fungsi pendidikannya. Hasil ini diharapkan dapat berkontribusi pada pengembangan alat yang efektif dan interaktif untuk pencarian dan pengambilan informasi, sehingga mendukung museum dalam memenuhi perannya sebagai pusat pendidikan dan pelestarian budaya yang relevan di era digital.Kata kunci: museum, pemikiran desain, penelusuran informasi, koleksi sejarah digital
The Effect of Supervision, Information Technology, Motivation, And Workload on Nurses' Performance at Surakarta Islamic Hospital Arsyadanie Saifi Adli; Istiatin Istiatin; Oong Ridhoi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 6 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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

Abstract

This study aims to determine and explain the influence of supervision, information technology, motivation, and workload on nurse performance at Surakarta Islamic Hospital. The population of this study was 59 nurses at Surakarta Islamic Hospital, with a total sampling method. Data collection was done using a questionnaire with a Likert scale. The data analysis technique used was multiple linear regression analysis. The results showed that supervision, information technology, motivation, and workload contributed 27.5% to nurse performance, while the remaining 72.5% was explained by other variables not examined in this study. The recommendation of this study is that Surakarta Islamic Hospital should develop a coaching-based supervision system, improve the implementation of information technology, integrate professional performance and Islamic values, and conduct regular surveys on workload. Keywords:Nurse Performance, Supervision, Information Technology, Motivation, Workload
Penerapan IBM Qradar Security Information and Event Management (SIEM) Untuk Deteksi Ancaman Keamanan Jaringan Pada Infrastruktur Job Tomori Muhammad Aydin Rafif Reyfan; Oky Tria Saputra
Jurnal Impresi Indonesia Vol. 5 No. 5 (2026): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v5i5.7753

Abstract

Penelitian ini membahas penerapan IBM QRadar Security Information and Event Management (SIEM) dalam mendukung proses monitoring dan deteksi ancaman pada jaringan. Seiring dengan berkembangnya infrastruktur jaringan, jumlah log dan aktivitas yang tercatat juga semakin besar, sehingga sulit dianalisis secara manual menggunakan metode konvensional. Oleh karena itu, dibutuhkan sistem yang mampu mengelola dan menganalisis data secara terpusat. Metode yang digunakan dalam penelitian ini meliputi instalasi dan konfigurasi QRadar pada lingkungan jaringan uji, integrasi berbagai sumber log seperti server, firewall, dan endpoint, serta pembuatan aturan korelasi untuk mengidentifikasi pola aktivitas yang mencurigakan. Proses pengamatan dilakukan untuk melihat kemampuan sistem dalam mendeteksi beberapa jenis ancaman, seperti percobaan login berulang, akses tidak sah, dan aktivitas lalu lintas yang tidak normal. Hasil penelitian menunjukkan bahwa QRadar mampu mengolah data log dalam jumlah besar dan menyajikan informasi dalam bentuk notifikasi serta tampilan dashboard secara real-time. Hal ini membantu administrator dalam mengenali potensi ancaman lebih cepat dan mengambil tindakan yang diperlukan. Secara keseluruhan, penggunaan SIEM berbasis QRadar dapat meningkatkan efektivitas pemantauan keamanan jaringan.
Web-Based Scholarship Information System AT Darul Muttaqien Islamic Boarding School Jejen Jaenudin; Fitria Rachmawati; Dahlia Widhyaestoeti; Zulkarnaen Noor Syarif; Fatimah Azzahra
Jurnal Inovatif : Inovasi Teknologi Informasi dan Informatika Vol. 8 No. 1 (2025)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/inovatif.v8i1.2649

Abstract

Darul Muttaqien Islamic Boarding School is an educational institution that provides various scholarships to its students. However, the selection system for receiving scholarships is still done manually using Microsoft Excel, so that the decision-making process becomes inefficient and less targeted. This research aims to design a web-based scholarship acceptance information system to improve the accuracy and efficiency of scholarship recipient selection. The method used in this research is the Weighted Product (WP) method that allows the selection of the best alternative based on five criteria: average report card score, parents' income, number of dependents, non-academic achievement, and social value aspects. The system was developed using PHP and MySQL as the main database. The implementation results show that the system runs well and is able to store and manage scholarship data in a more structured manner, where the process of inputting, editing, and deleting data can only be accessed by authorized users. With this system, the selection process of scholarship recipients becomes faster, more accurate, and more transparent, thus increasing the effectiveness of scholarship management at Darul Muttaqien Islamic Boarding School.
Web-Based Bread Sales Information System Case Study Ro Bakery and Cake Ahmad Farhan; Fety Fatimah; Fitria Rachmawati
Jurnal Inovatif : Inovasi Teknologi Informasi dan Informatika Vol. 8 No. 1 (2025)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/inovatif.v8i1.2650

Abstract

A Case Study on a Web-Based Roti Online Sales Information System Cakes and Pastries by RO Despite RO Bakery & Cake's best efforts, digital technology has failed to keep up with the industry's rapid expansion. Several problems arise because of business operations that are still primarily manual. The time it takes for the sales administrator to get sales data from each shop and the frequent occurrence of missing or damaged papers are two common problems. An information system is required by RO Bakery & Cake to generate online papers and sales reports to streamline the company's operations and ensure timely delivery to the administrative staff at headquarters. The research was carried out using a waterfall model, which consists of the following stages: (1) data collection (through observation, interviews, and literature reviews); (2) data analysis; (3) system design based on analysis results; (4) system development (using PHP and an object-oriented programming paradigm) and (5) black box testing to ensure the system is functional. The result of this research is a web-based bread sales information system that has 2 users, namely admin and spg outlet. Each user has different access rights according to their respective job duties and responsibilities. The benefits of this research are expected to reduce the risk of delays and damage during the product request process because documents are received by the admin through the system in real time. In addition, the admin can view and present sales data in the form of tables and graphs as support in deciding.

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