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Tracing the Trajectory of Accounting Information Research for Managerial Decision-Making: A Bibliometric and Science Mapping Analysis Mirna Triana; Rima Rachmawati; Herry Achmad Buchory; Andry Arifian Rachman; Rita Yuniarti
CAKRAWALA : Management Science Journal Vol. 3 No. 1 (2026): Cakrawala: Management Science Journal - Mei
Publisher : Yayasan Edukasi Cakrawala Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63541/p73q9b08

Abstract

This study examines the dominant themes and emerging trajectories of accounting information for managerial decision-making using bibliometric analysis and science mapping. The data were retrieved from the Scopus database, which covers 626 publications published between 2010 and 2025. Biblioshiny and VOSviewer were used to map publication trends, author productivity, country contributions, leading journals, and keyword co-occurrence patterns. The findings show a marked increase in research output after 2022, reaching 93 publications by 2025. The United States and China were the leading contributing countries, whereas Pamucar D was the most prolific author. The most prominent publication outlets were Expert Systems with Applications, Journal of Cleaner Production, and IEEE Access. Keyword analysis reveals a growing convergence among decision support systems, artificial intelligence, and management accounting tools, indicating a shift toward data-driven and technology-enabled managerial decision-making. These findings provide a structured overview of the thematic evolution of the field and future research directions.
The Dialectics of Freedom of Expression and Legal Restrictions on Digital Platforms: An Analysis of Human Rights Principles, the Electronic Information and Transactions Law, and Constitutional Court Decision Number 105/PUU-XXII/2024 Hanafi Hanafi
International Journal of Law, Environment, and Natural Resources Vol. 5 No. 1 (2025): April Issue
Publisher : Scholar Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51749/injurlens.v5i1.132

Abstract

The right to freedom of expression is a fundamental aspect of human rights, guaranteed by both the Indonesian Constitution and international human rights instruments. However, this freedom is not absolute and may be subject to restrictions through regulatory frameworks such as the Electronic Information and Transactions (ITE) Law. In practice, the application of the ITE Law has sparked controversy due to the vague and overly broad language of several provisions, leading to multiple interpretations and granting excessive discretionary power to law enforcement authorities and certain parties in controlling the dissemination of electronic information. This situation has resulted in numerous cases of criminalization, raising serious concerns about the shrinking democratic space in Indonesia. This study aims to examine the legal implications of Constitutional Court Decision Number 105/PUU-XXII/2024 in relation to freedom of expression and its limitation under the ITE Law. Employing a doctrinal legal research method with a conceptual and statutory approach, the study analyzes primary legal materials and human rights theories as its analytical framework. The findings indicate that the Court’s decision constitutes a critical corrective measure by limiting the subject of defamation offenses under the ITE Law solely to individuals. This interpretation strengthens the principle of lex certa (legal certainty), curtails arbitrary interpretation in law enforcement, and reinforces the protection of freedom of expression in the digital space. Moreover, it reflects a balanced approach between safeguarding individual rights and upholding the public interest in a democratic society.
The Influence of Implementing Information and Communication Systems Towards the Effectiveness of Health Management Systems and Work Safety at Pt. Karsa Earth Maros Regency Amelia Nurul Putri Ahmad; Akhmad; Nasrullah
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.515

Abstract

The aim of this research is a type of quantitative research with the aim of determining the influence of information and communication systems on the effectiveness of the Occupational Health and Safety management system at PT. Bumi Karsa, Maros Regency. The type of data used in this research is quantitative data obtained from distributed questionnaires and is related to the problem being studied. Data collection was carried out by distributing questionnaires. In this research, the data sources used in data collection include primary data and secondary data. The research instrument used in this research used the Likert scale method. Based on the results of data research using statistical calculations through the Statistical Package for the Social Science (SPSS) version 25 application regarding the influence of implementing information and communication systems on the effectiveness of the Occupational Health and Safety management system at PT. Bumi Karsa, Maros Regency, which was discussed in the previous chapter, the author draws an important conclusion, namely that the information system has a positive and statistically insignificant effect on the effectiveness of the Occupational Health and Safety management system and communication has a positive and significant effect on the Occupational Health and Safety management system. The information system needs to be improved to support the effectiveness of the Occupational Health and Safety management system and the communication system which has a positive and significant influence must continue to be maintained and improved so that the effectiveness of the Occupational Health and Safety management system is well maintained.
The Use of the Electronic Chart Display and Information System (ECDIS) in the Navigation Process on the MV. Hanwoori Nesi Natasha Christy; Firdaus Sitepu; Ardhiana Puspitacandri; Iie Suwondo
International Journal of Science and Environment (IJSE) Vol. 6 No. 2 (2026): May 2026
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v6i2.529

Abstract

Modern maritime navigation has shifted from conventional methods to integrated electronic systems, where the Electronic Chart Display and Information System (ECDIS) plays a crucial role in improving navigation safety and efficiency. This study aims to analyze the deck officers' understanding level and identify factors that influence the effectiveness of ECDIS use on the MV. Hanwoori. The study employed a qualitative approach with a case study method. The study population was deck officers, with a purposive sampling technique involving the Chief Officer, Second Officer, and Third Officer as informants. Data were collected through structured interviews, direct observation, and documentation, then analyzed using an interactive model of data reduction, data presentation, and conclusion drawing. The results show that ECDIS has been used effectively in route planning and monitoring, but there are still inconsistencies in setting safety parameters, updating ENCs, and managing alarms. These findings indicate that human factors, operational discipline, and technical competence influence system performance. The study's conclusion confirms that although deck officers have a fairly good operational understanding, optimization of safety features and continuous improvement of training are essential to improve navigation safety and minimize human error.
The Dialectics of Freedom of Expression and Legal Restrictions on Digital Platforms: An Analysis of Human Rights Principles, the Electronic Information and Transactions Law, and Constitutional Court Decision Number 105/PUU-XXII/2024 Hanafi Hanafi
International Journal of Law, Environment, and Natural Resources Vol. 5 No. 1 (2025): April Issue
Publisher : Scholar Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51749/injurlens.v5i1.132

Abstract

The right to freedom of expression is a fundamental aspect of human rights, guaranteed by both the Indonesian Constitution and international human rights instruments. However, this freedom is not absolute and may be subject to restrictions through regulatory frameworks such as the Electronic Information and Transactions (ITE) Law. In practice, the application of the ITE Law has sparked controversy due to the vague and overly broad language of several provisions, leading to multiple interpretations and granting excessive discretionary power to law enforcement authorities and certain parties in controlling the dissemination of electronic information. This situation has resulted in numerous cases of criminalization, raising serious concerns about the shrinking democratic space in Indonesia. This study aims to examine the legal implications of Constitutional Court Decision Number 105/PUU-XXII/2024 in relation to freedom of expression and its limitation under the ITE Law. Employing a doctrinal legal research method with a conceptual and statutory approach, the study analyzes primary legal materials and human rights theories as its analytical framework. The findings indicate that the Court’s decision constitutes a critical corrective measure by limiting the subject of defamation offenses under the ITE Law solely to individuals. This interpretation strengthens the principle of lex certa (legal certainty), curtails arbitrary interpretation in law enforcement, and reinforces the protection of freedom of expression in the digital space. Moreover, it reflects a balanced approach between safeguarding individual rights and upholding the public interest in a democratic society.
Financial Information Transparency and Data Security on Building User Trust in Peer-to-Peer Lending Platforms in Indonesia Meiske Wenno; Muhamad Ammar Muhtadi; Rully Fildansyah
West Science Interdisciplinary Studies Vol. 4 No. 05 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i05.2878

Abstract

This study examines the influence of financial transparency and data security on user trust in peer-to-peer (P2P) lending platforms in Indonesia. The rapid growth of fintech services has increased public adoption of digital lending platforms; however, concerns regarding transparency and cybersecurity remain significant challenges affecting consumer confidence. This research employed a quantitative approach using a survey method involving 250 respondents who had experience using P2P lending platforms in Indonesia. Data were collected through structured questionnaires using a five-point Likert scale and analyzed using SPSS version 25. The results indicate that financial transparency has a positive and significant effect on user trust, demonstrating that clear and accessible financial information enhances perceptions of platform reliability and accountability. Data security was also found to positively and significantly influence user trust, indicating that strong protection of personal and financial information increases confidence in digital transactions. Simultaneously, financial transparency and data security significantly influence user trust in P2P lending services. The findings suggest that fintech companies should strengthen transparent financial communication and cybersecurity systems to maintain public trust and support the sustainable development of digital financial services in Indonesia.
Pengaruh Kualitas Human Resource Information System Terhadap Employ Experience dan Employ Engagement Pada Era Digital Farid Wahyudi; Priska Choirina; Urnika Mudhifatul Jannah; Anisa Hudi Widaningrum; Marta Eriska
JUSIFOR : Jurnal Sistem Informasi dan Informatika Vol 5 No 1 (2026): JUSIFOR - Juni 2026
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/jusifor.v5i1.9883

Abstract

Perkembangan teknologi digital mendorong organisasi untuk mengimplementasikan Human Resource Information System (HRIS) dalam meningkatkan efektivitas pengelolaan sumber daya manusia. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas Human Resource Information System terhadap employee experience dan employee engagement pada era digital. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap karyawan yang menggunakan HRIS dalam aktivitas kerja sehari-hari. Teknik analisis data menggunakan Structural Equation Modeling (SEM) berbasis AMOS. Hasil penelitian menunjukkan bahwa kualitas HRIS berpengaruh positif dan signifikan terhadap employee experience dan employee engagement. Selain itu, employee experience juga berpengaruh signifikan terhadap employee engagement serta memediasi hubungan antara kualitas HRIS dan employee engagement. Penelitian ini memberikan implikasi bahwa peningkatan kualitas HRIS mampu menciptakan pengalaman kerja digital yang positif dan meningkatkan keterikatan karyawan terhadap organisasi.
Design and Construction of a Website-Based Library Information System at Battuta University Wahyu Syahputra Tanjung; Dinur Syahputra; Baginda Harahap
Journal of Technology and Computer Vol. 3 No. 2 (2026): May 2026 - Journal of Technology and Computer
Publisher : PT. Technology Laboratories Indonesia (TechnoLabs)

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

Abstract

This research aims to design and develop a website-based library information system at Battuta University to address existing operational challenges. Currently, the university library still relies on traditional, manual systems for its daily operations. This conventional approach significantly hampers the overall service processes, slows down administrative workflows, and reduces the efficiency of data management. With the rapid development of modern information technology, a website-based library system is expected to drastically increase operational efficiency and enhance user accessibility for both students and staff. The research method employed in this study involves a comprehensive data collection process through direct observations and structured interviews. Furthermore, the system development applies PHP and JavaScript programming languages to build a robust, user-friendly platform. The research results successfully demonstrate that this newly developed system is fully capable of automating the tedious processes of borrowing and returning books, while simultaneously increasing seamless access to online library collections. In conclusion, the implementation of a web-based library system at Battuta University is highly effective in improving library services, optimizing data accuracy, and maximizing institutional efficiency.
Potensi Kesalahan Labelling pada Penerapan Laboratory Information System Rumah Sakit di Denpasar Ni Kadek Siska Anggun Lestari; I Gst Putu Agus Ferry Sutrisna P; Putu Gede Subhaktiyasa
Jurnal Ilmu Kesehatan Vol. 1 No. 3 (2026): Edisi: April-Juni
Publisher : Pustaka Bangsa Indonesia

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

Abstract

Kesalahan proses labelling spesimen merupakan masalah utama pada fase pra-analitik laboratorium yang berpotensi menyebabkan kesalahan diagnosis, keterlambatan pelayanan, dan penurunan mutu pelayanan kesehatan. Penelitian ini bertujuan menganalisis perbedaan potensi kesalahan labelling sebelum dan sesudah penerapan Laboratory Information System (LIS) di laboratorium rumah sakit di Denpasar. Penelitian menggunakan desain kuantitatif quasi-experimental dengan pendekatan one group pretest-posttest. Data sekunder laporan labelling selama 12 bulan sebelum dan sesudah penerapan LIS dianalisis menggunakan uji Shapiro-Wilk dan Wilcoxon Signed Rank Test. Rata-rata kesalahan labelling menurun dari 16,17 menjadi 1,17 kasus. Uji Wilcoxon menunjukkan perbedaan signifikan (p=0,002). Kelengkapan informasi labelling meningkat dari 60,42% menjadi 100% (p=0,002), sedangkan indikator mutu tidak berbeda signifikan (p=0,433). Penerapan LIS efektif menurunkan kesalahan labelling serta meningkatkan mutu pelayanan laboratorium dan keselamatan pasien.
Taksonomi Broadbent dalam Era Building Information Modeling: Transformasi Metode Desain Kanonis Menuju Rule-Based Parametric Design Danang Harito Wibowo
Arsitekta : Jurnal Arsitektur dan Kota Berkelanjutan Vol. 8 No. 01 (2026): Arsitekta: Jurnal Arsitektur dan Kota Berkelanjutan
Publisher : Program Studi Arsitektur Universitas Tanri Abeng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47970/arsitekta.v8i01.1191

Abstract

Artikel ini menelaah transformasi taksonomi desain Geoffrey Broadbent dalam konteks Building Information Modeling (BIM) dan rule-based parametric design. Melalui kajian konseptual atas literatur desain kanonis, computational design, dan BIM, penelitian ini menunjukkan bahwa aturan desain tidak hilang, melainkan bergeser dari pedoman analog menjadi struktur komputasional yang dapat dieksekusi. Hasil kajian memperlihatkan kesinambungan epistemologis pada level logika aturan, tetapi juga pergeseran besar pada medium representasi dan cara operasionalnya. Temuan ini dirumuskan dalam kerangka empat dimensi: epistemik, representasional, operasional, dan pedagogis. Kerangka tersebut menegaskan bahwa BIM dan desain parametrik bukan sekadar alat, melainkan cara baru mengorganisasi pengetahuan desain. Implikasinya penting bagi pendidikan arsitektur yang perlu menjembatani intuisi desain, literasi digital, dan kemampuan berpikir berbasis aturan.

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