Filter By Year

1945 2024


Reset

Found 24,895 documents
Search Information

 2460   2461   2462   2463   2464 
The Role of Management Accounting Information Systems in Strategic Decision Making at PT Gehael Food Indonesia, Bondowoso Regency Putri Yolanda Maharani; Siti Masrohatin
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2508

Abstract

he fast-paced and complex dynamics of the business world require business actors to be responsive to shifts in technological, economic, social, and market competitive landscapes. The existence and success of today's corporations no longer rely exclusively on production lines and marketing activities. Management is now required to possess the skills to formulate tactical policies oriented towards long-term sustainability. From this perspective, the existence of a Management Accounting Information System plays a crucial role as an instrument providing supporting data that facilitates structured and empirical policy formulation. This study was designed with the aim of identifying and in-depth describing the contribution of the Management Accounting Information System in facilitating the strategic decision-making process at PT Gehael Food Indonesia, Bondowoso Regency. The approach applied in this study is descriptive qualitative. The data collection process in the field was carried out through a combination of interview techniques, direct observation, and document recording. Next, data processing activities are carried out through the stages of data compilation, data condensation or reduction, data presentation, and the formulation of final conclusions. The findings in this research indicate that the Management Accounting Information System at PT Gehael Food Indonesia, Bondowoso Regency plays a very vital and meaningful function in overseeing every phase of the organization's strategic policy determination. This system serves as a primary data provider that meets the criteria of relevance, accuracy, and timeliness. This information is utilized by management, from the obstacle mapping stage, through the formulation of policy options, to calculating the post-implementation impact of decisions. Based on four essential characteristics: broad scope, timeliness, aggregation, and integration, the system has proven to be highly effective in strengthening management effectiveness when establishing the company's strategic policy direction.
Social Media as a Source of Product Information among Generation Z: An Analysis of Usage Patterns, Platform Preferences, and Trust Factors Muhammad Faishal Hidayat; Tika Kartika; Rifqi Abdul Barri; Muhamad Alvin Trisaputra; Masagus Rasyid Hafis
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2509

Abstract

Social media has evolved into a primary source of product information for Generation, but studies comprehensively examining the relationship between social media platform usage patterns and trust factors remain limited. This study aims to analyze the relationship between the most frequently used platforms, product reference platforms, and daily usage duration with Generation Z’s trust in product information, as well as its association with perceptions of content attractiveness and information quality. The research uses a descriptive quantitative approach with purposive sampling of 100 Generation Z respondents in Bogor City. Data were collected through a social media usage pattern questionnaire and Likert scale statements (1–5) measuring information quality, content attractiveness, and trust. The data were then analyzed using cross-tabulation with Chi-Square and Cramer's V tests. The results indicate that TikTok and Instagram dominate both daily usage and product reference platforms. Among the five cross-tabulations conducted, only the relationship between the most frequently used platform and content attractiveness was found to be significant (χ² = 21.409; p = 0.018; Cramer's V = 0.327), with TikTok and Instagram recording 74.5% and 74.4% of respondents, respectively, in the high-attractiveness category. The relationship between platform usage and trust as well as information quality was not found to be significant, suggesting that Generation Z’s trust is influenced more by intrinsic content factors than by platform choice. These findings provide strategic implications for businesses in designing effective digital marketing content targeting the Generation Z segment.
An Analysis of the Implementation of an Accounting Information System for Inpatient Services in Enhancing the Effectiveness of Hospital Revenue Internal Control: A Case Study of Setiabudi Hospital Dahyuni Lbs; Waizul Qarni; Yenni Samri Juliati Nasution
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2527

Abstract

This study aims to analyze the implementation of an Accounting Information System (AIS) in inpatient service operations to enhance the effectiveness of internal revenue control at Setiabudi Hospital Medan. This research employed a qualitative approach, with data collected through interviews, observations, and documentation. The findings indicate that the implementation of an integrated AIS through the Electronic Medical Record (EMR) system has improved operational efficiency, accuracy and reliability of transaction recording, and accelerated administrative and financial reporting processes. Furthermore, the system supports the effectiveness of internal control through segregation of duties, transaction authorization, and continuous monitoring. The study concludes that the implementation of the accounting information system at Setiabudi Hospital Medan has been effectively carried out and plays a significant role in enhancing the hospital's internal revenue control
The Role of Information Resources in Guiding Students Toward Independent Learning Bakirova Khilolakhon Botiraliyevna
Journal of Indigenous Culture, Tourism, and Language Vol. 2 No. 2 (2026): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jictl.v2i2.4280

Abstract

Purpose: This study examines the role of information resources in fostering independent learning among university students, with a focus on how digital tools, academic databases, and artificial intelligence (AI) platforms contribute to autonomous knowledge acquisition and self-regulated learning competencies. Methodology: A systematic literature review was conducted, drawing on peer-reviewed articles, educational reports, and empirical studies published predominantly between 2019 and 2024. Thematic analysis was employed to identify recurring patterns related to information literacy, learner autonomy, and digital resource integration. Results: Findings indicate that well-structured access to electronic libraries, Learning Management Systems (LMS), and AI-assisted tools significantly improves students' motivation, research skills, and critical thinking capacities. Conclusions: Information resources, when embedded within pedagogically guided frameworks, serve as transformative catalysts for student-centred learning. Teacher guidance remains indispensable in ensuring ethical and effective resource use. Limitations: The study is constrained by its reliance on secondary data and the digital divide observed across different institutional contexts. Contributions: This article contributes a comprehensive, current synthesis of theoretical and empirical insights on how information resources shape independent learning, offering actionable recommendations for educators and higher education institutions in digitally evolving environments.
Peningkatan Pemahaman Siswa terhadap Occupational Health and Safety melalui Installation of Information Banners di Bengkel Bubut SMK Muhammadiyah 1 Malang Dwi Damara Agasta; Marsono Marsono; Gita Siril Qolbi; Ilham Shohibul Ulya; Marsa Ifelda Nathaniela Kirana; Purnomo Purnomo
I-Com: Indonesian Community Journal Vol 6 No 2 (2026): I-Com: Indonesian Community Journal (Juni 2026)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/i-com.v6i2.9962

Abstract

Keselamatan dan Kesehatan Kerja (K3) merupakan aspek fundamental dalam kegiatan praktik di bengkel sekolah kejuruan. Pengabdian masyarakat ini dilaksanakan di SMK Muhammadiyah 1 Malang, khususnya pada bengkel bubut, yang dalam observasi awal ditemukan ketiadaan media informasi K3 serta rendahnya kepatuhan siswa dalam penggunaan Alat Pelindung Diri (APD). Program pengabdian ini bertujuan untuk meningkatkan kesadaran dan pengetahuan siswa terhadap K3 melalui perancangan dan pemasangan banner K3 berukuran 3x1 meter yang memuat informasi keselamatan kerja, penggunaan APD, serta prinsip 5R (Ringkas, Rapi, Resik, Rawat, Rajin). Metode pelaksanaan meliputi sosialisasi K3, pemasangan banner, dan evaluasi melalui kuesioner kepada 32 siswa. Hasil evaluasi menunjukkan peningkatan pemahaman siswa terhadap K3 dari rata-rata 58% menjadi 84% pasca pemasangan banner. Kegiatan ini memberikan dampak positif berupa tersedianya media informasi K3 yang permanen di bengkel bubut sebagai upaya preventif terhadap kecelakaan kerja.
The Effect of Internal Audit and Accounting Information System on Financial Management of Bumdes with Internal Control System as a Moderating Variable: An Empirical Study of Bumdes in Villages in Kabila District, Bone Sri Entin I. Lakoro; Usman; Ayu Rakhma Wuryandini
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

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

Abstract

This study aims to determine the effect of internal audit and accounting information systems on the financial management of Village-Owned Enterprises (BUMDes) with the internal control system as a moderating variable in BUMDes in Kabila Bone District, Bone Bolango Regency. This study uses a quantitative approach with primary data obtained through questionnaires. The population in this study were all BUMDes managers in Kabila Bone District consisting of commissioners, supervisors, directors, secretaries, and treasurers of BUMDes. The research sample consisted of 32 respondents determined using a purposive sampling technique. The data analysis technique used Partial Least Squares–Structural Equation Modeling (PLS-SEM) through the SmartPLS version 4 application. The results of the study indicate that internal audit has a positive and significant effect on BUMDes financial management. The accounting information system also has a positive and significant effect on BUMDes financial management. The internal control system is unable to moderate the effect of internal audit on BUMDes financial management, so it is categorized as homologizer moderation. Conversely, the internal control system significantly moderates the effect of the accounting information system on BUMDes financial management, thus representing pure moderation. The findings of this study indicate that the success of BUMDes financial management is influenced not only by internal audits and accounting information systems but also by the effectiveness of the internal control system in strengthening the implementation of the accounting information system.
The Utilization Of Instagram @bengkulu.membaca As An Infopreneurship Platform Through Information Repackaging Pesti Rahmadia; Fransiska Timoria Samosir; Lailatus Sa'diyah
Indonesian Journal of Librarianship Indonesia Journal of Librarianship Vol. 7 No. 1 (2026)
Publisher : Department Library of Governance Institut of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/ijolib.v7i1.5458

Abstract

Background/Problem Statement: The increasing use of Instagram as a platform for information dissemination encouraged various literacy communities to use it for promotion and education. However, the utilization of the @bengkulu.membaca Instagram account continues to face challenges in enhancing user engagement and expanding user reach. Purpose: This study aims to analyze the utilization of Instagram @bengkulu.membaca through an infopreneurship approach. Method: This study employed a descriptive qualitative approach. Data were collected through interviews with the Public Relations and Documentation (Pubdekdok) team, the community founder, and followers. The data were analyzed through data reduction, data display, and conclusion drawing. Result: Instagram @bengkulu.membaca repackaged information through Canva-based infographics. The use of infographic carousel content as an information repackaging strategy successfully attracted followers’ attention and facilitated information dissemination and documentation. The infopreneurship approach implemented by the account also succeeded in establishing partnerships with sponsors and media partners to support literacy programs such as the donation of 1.000 books, seminars, and mosque reading corners. However, these partnerships primarily contributed to offline activities. Although the Bookstagram concept had been implemented, its effectiveness remained limited, as it had not yet successfully attracted new visitors.   Conclusion: The Bengkulu Membaca Community has used Instagram as a medium for information dissemination and fostering literacy community networks. This study shows that the use of Instagram by literacy communities is more effective in supporting social collaboration activities than in enhancing users’ digital literacy. These findings emphasize the need to strengthen digital interaction strategies so that Instagram functions not only as an information medium, but also as a community engagement platform.
Protection of the rights of children and minors in their transactions in the information society Omelchuk, Oleksandr; Cherniak, Olena; Tyshcuk, Nataliia
Ius Humani. Jornal do direito Vol. 9 N.º 2 (2020): Ius Humani. Law Journal
Publisher : Universidad Hemisferios

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31207/ih.v9i2.241

Abstract

The article is devoted to the analysis of features that arise when committing transactions by children and minors in the development of information society, identifying problems that arise when committing such transactions out of their legal capacity, as well as to the issue of the protection of violated rights and legitimate interests of children and minors due to the pandemic. The dialectical method of cognition, the method of system-structural analysis, he formal-logical method, the comparative-legal method, the method of logical analysis and dogmatic interpretation of legal norms were used preparing the article. The structure of the body of the text is comprised of such sections as introduction, methodology, analysis of recent research, results and discussion, conclusions. The main conclusion of the study is the establishing the need to clarify the amount of legal capacity of children and minors in different age groups. It is proposed to consolidate the division of minors into the following groups: from birth to 6 years; from 6 to 10 years; and from 10 to 14 years.
PEMETAAN TREN DAN KARAKTERISTIK KASUS DIARE PADA BALITA BERBASIS QUANTUM GEOGRAPHIC INFORMATION SYSTEM (QGIS) DI WILAYAH KERJA PUSKESMAS CIPATUJAH TAHUN 2023-2024 Sahal Muhammad Warnoyo; Dedi Setiadi
Journal of Innovative and Creativity (Joecy) Vol. 6 No. 2 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i2.11930

Abstract

Kegiatan pengabdian kepada masyarakat ini dilatarbelakangi oleh tingginya tekanan kerja yang dialami guru dan tenaga kependidikan, yang berdampak pada menurunnya kesejahteraan psikologis dan produktivitas kerja. Oleh karena itu, diperlukan upaya peningkatan kemampuan pengelolaan emosi sebagai bentuk penguatan kapasitas individu di lingkungan kerja pendidikan. Tujuan kegiatan ini adalah untuk meningkatkan kemampuan regulasi emosi guru dan karyawan melalui pelatihan yang aplikatif dan kontekstual. Metode pelaksanaan menggunakan pendekatan partisipatif berbasis pelatihan yang meliputi tahap analisis kebutuhan, perancangan materi, pelaksanaan pelatihan interaktif, serta evaluasi dan refleksi. Kegiatan dilaksanakan di PAUD Adinda Kota Bandung dengan melibatkan 25 peserta yang terdiri dari guru dan tenaga kependidikan. Pelatihan dilakukan melalui ceramah interaktif, diskusi, simulasi, dan praktik langsung. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai emosi, kemampuan mengelola stres, kesadaran diri, serta kualitas interaksi sosial di lingkungan kerja. Selain itu, peserta juga menunjukkan perubahan sikap yang lebih adaptif dan produktif dalam menghadapi tekanan kerja. Kegiatan ini memberikan dampak positif terhadap peningkatan kesejahteraan psikologis dan produktivitas kerja peserta. Pelatihan pengelolaan emosi dapat menjadi salah satu bentuk intervensi yang efektif dan relevan dalam mendukung penguatan kapasitas tenaga pendidik dan kependidikan secara berkelanjutan.
The Moderating Role of Corporate Governance in the Relationship Between XBRL Adoption and Information Asymmetry: Evidence from Indonesian Technology Firms Anak Agung Putu Gede Bagus Arie Susandya; Ni Nyoman Ayu Suryandari
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2094

Abstract

This study examines the effect of Extensible Business Reporting Language (XBRL)-based financial reporting on information asymmetry and investigates whether corporate governance moderates this relationship. Although XBRL is widely promoted as a digital reporting mechanism that improves accessibility, comparability, and transparency, its effectiveness in emerging markets remains inconclusive. This study focuses on technology sector companies listed on the Indonesia Stock Exchange during 2020–2022. Using 63 firm-year observations from 21 companies, data were collected from annual reports, financial statements, stock trading data, and other public corporate information. The data were analyzed using moderated regression analysis. Contrary to the initial expectation, the findings show that XBRL adoption has a positive and significant effect on information asymmetry, measured by bid-ask spread. This indicates that XBRL adoption does not automatically reduce information asymmetry in Indonesian technology firms. The interaction between XBRL adoption and corporate governance is also positive and significant, suggesting that corporate governance strengthens the positive association between XBRL adoption and information asymmetry. These findings imply that digital reporting technology alone is insufficient to improve transparency without adequate investor capability, reporting quality, governance substance, and institutional enforcement.

Page 2462 of 2490 | Total Record : 24895

 2460   2461   2462   2463   2464