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The Effect of Fatigue Management, Training, Reward Systems, and Information Technology on Occupational Safety Performance Nanang Sofal Jamil; Istiatin Istiatin; Sudarwati Sudarwati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 7 (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 | DOI: 10.47467/elmal.v7i7.12104

Abstract

The purpose of this study was to determine the simultaneous and partial effects of the variables Fatigue Management, Training, Reward Systems, and Information Technology on Occupational Safety Performance in the transportation industry at PT. KAI Central Daop Jakarta. This study took place at the PT. KAI Central Daop Jakarta office. This was a quantitative study, with data collection using a questionnaire. The sample consisted of 50 employees in the Occupational Safety and Health (K3) department. Data analysis techniques used were multiple regression, F-test, t-test, and test of determination (R2). Fatigue management influences the Occupational Safety Performance of PT. KAI Central Daop Jakarta employees. Training influences the Occupational Safety Performance of PT. KAI Central Daop Jakarta employees. The Reward System influences the Occupational Safety Performance of PT. KAI Central Daop Jakarta employees. Information Technology influences Occupational Safety Performance of PT. KAI Central Operation Office Jakarta Employees.
Transformation of Accounting Information Systems: An Analysis of the Impact of Digitalization on the Financial Performance of Small and Medium-Sized Enterprises in Indonesia Andi Riska Andreani; M. Mediaty; Sri Sundari
Golden Ratio of Auditing Research Vol. 6 No. 2 (2026): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i2.2408

Abstract

Digital transformation has reshaped the financial management practices of Small and Medium-Sized Enterprises (SMEs), particularly through the adoption of digital Accounting Information Systems (AIS). In Indonesia, SMEs play a vital role in national economic growth, yet many still face challenges in adopting digital accounting technologies due to limited digital literacy, inadequate technological infrastructure, financial constraints, and resistance to change. This study aims to systematically review the impact of AIS digitalization on SME financial performance and to identify the key supporting and inhibiting factors influencing its implementation. Using a Systematic Literature Review (SLR) approach guided by the PRISMA 2020 framework, this study analyzes peer-reviewed articles published between 2021 and 2026 from major academic databases, including Scopus, Web of Science, ScienceDirect, and Google Scholar. The findings indicate that AIS digitalization has a significant positive effect on SME financial performance, particularly in improving operational efficiency, financial reporting accuracy, internal control, decision-making quality, profitability, and revenue growth. The review also reveals that successful implementation is strongly influenced by human resource competence, digital literacy, management support, technological infrastructure, government support, and regulatory readiness. However, barriers such as high investment costs, limited technical skills, organizational resistance, cybersecurity risks, and inadequate infrastructure remain critical challenges. This study contributes theoretically by integrating the Resource-Based View, Technology Acceptance Model, and Technology-Organization-Environment framework to explain AIS digitalization in SMEs. Practically, the findings provide strategic insights for SMEs, technology developers, and policymakers in strengthening digital transformation and improving financial performance.
Introducing Information Security Readiness Evaluation Using the KAMI 5.0 Index Among Civil Servants in Purbalingga Sarah Astiti; Sukmadiningtyas Sukmadiningtyas; Sevia Indah Purnama
Jurnal Abmas Negeri (JAGRI) Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Juni 2026
Publisher : Sarana Ilmu Indonesia (salnesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36590/jagri.v7i1.2091

Abstract

The escalation of cyber threats and the growing complexity of digital asset management within government agencies necessitate the strengthening of structured information security governance. This paper documents a community service initiative conducted at DINKOMINFO Purbalingga, aimed at enhancing human resource capabilities in implementing an Information Security Management System (ISMS). The primary focus of the program was the dissemination and simulation of the KAMI 5.0 Index instrument, which serves as the latest adaptation of the ISO/IEC 27001:2022 standard. The implementation method consisted of face-to-face training involving 23 participants from various cross-sectoral agencies, employing a theoretical-analytical approach. Evaluation results indicated an improvement in participants' comprehension regarding information asset classification and self-evaluation mechanisms. The majority of participants expressed a very high level of satisfaction (Strongly Agree) regarding the relevance of the material, although response variations reflected the dynamic nature of participants' understanding. The success of this initiative demonstrates DINKOMINFO's strategic readiness to transition towards a more rigorous and accountable national information security framework
AI and Greenwashing: Digital Transformation in Reducing Information Asymmetry Gusdinda Ramadhanti Putri; Y Anni Aryani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10867

Abstract

This research is motivated by the increasing practice of greenwashing amid the increasing demands for transparency in sustainability and ESG reporting. The high asymmetry of information between companies and stakeholders causes environmental claims to often not match the company's actual performance, thereby lowering the credibility of sustainability reporting systems. This study aims to analyze the role of Artificial Intelligence (AI) as a digital transformation mechanism in reducing information asymmetry and suppressing greenwashing practices. The method used is Systematic Literature Review (SLR) with a PRISMA approach to reputable scientific articles obtained from the Scopus database, Web of Science, ScienceDirect, Emerald Insight, IEEE Xplore, and Google Scholar in the period 2010–2025. The analysis process is carried out through thematic synthesis to identify patterns, mechanisms, and conceptual relationships between researches. The results show that AI plays a significant role in increasing the transparency of ESG reporting through real-time data analysis, anomaly detection, machine learning, large language models, and the integration of big data based on the Internet and IoT. AI has also been proven to be able to improve operational efficiency, strengthen corporate governance, and narrow the opportunities for environmental information manipulation. In addition, the development of digital technologies such as blockchain, cloud computing, and the Internet of Things strengthens the effectiveness of AI in creating a more accurate and transparent sustainability monitoring system. This study concludes that AI is an effective digital governance mechanism in reducing information asymmetry and greenwashing, although its implementation still requires regulatory support, good data quality, and adequate digital infrastructure.
A Sharia-Compliant Digital Accounting Information System Model: Design, Implementation, and Implications for Islamic Financial Practices Andi Riska Andreani Syafaruddin; Alimuddin; Syarifuddin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countrie
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11228

Abstract

This study aims to develop a Sharia-Compliant Digital Accounting Information System (SCDAIS) model that integrates digital accounting technologies with Islamic accounting principles, Sharia governance, and ethical objectives. Using a qualitative approach grounded in the interpretive paradigm, the research adopts a multi-sited ethnographic orientation to explore how digital accounting systems are conceptualized and practiced across Islamic financial institutions, including Islamic banks, fintech platforms, zakat and waqf institutions, and regulatory environments. Data were collected through participant observation, in-depth interviews with 12–15 key informants, and document analysis, and analyzed using thematic analysis guided by thick description. The findings reveal that digital accounting systems in Islamic contexts operate as socio-technical and socio-religious constructs shaped by institutional values, technological capabilities, and interpretations of Sharia principles. Five core dimensions of SCDAIS were identified: digital infrastructure, accounting system core, Sharia compliance mechanisms, governance structures, and maqasid al-shariah-oriented outcomes. The study highlights that digital technologies are inherently value-neutral and require intentional embedding of Sharia principles within system architecture to ensure compliance. Furthermore, human interpretation remains essential in addressing complex financial practices that cannot be fully automated. The proposed SCDAIS model contributes to the literature by offering an integrative framework that bridges technology, accounting, and Islamic ethics. Practically, the findings provide guidance for developing ethical, transparent, and accountable digital accounting systems that support sustainable Islamic financial practices in the digital economy.
Geographical information system as educational technology for teaching social studies Atubi Onamrewho Favour; Edewor Akpezi Okiemute; Obiajulu-Anyia Uche Esther
Journal of Education and Learning (EduLearn) Vol 20, No 3: August 2026
Publisher : Intelektual Pustaka Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/edulearn.v20i3.24520

Abstract

The nonchalant attitude of social studies teachers in adopting new and innovative educational technology can be attributed to the high failure rate among students in the subject. Hence the primary aim of the study was to investigate if geographical information system (ArcGIS software) can be used as educational technology for teaching social studies. The study adopted a mixed research design; quantitative (non-equivalent quasi-experimental control group) and phenomenological qualitative (open-ended interview) design. With a sample of 150 students. The data collection instrument was extracted from standardized questions used for basic certificate examinations (BECE). The instrument reported a Pearson product moment correlation (PPMC) coefficient of 0.81 as its reliability index. Mean, standard deviation and analysis of variance (ANOVA) were applied in analyzing quantitative data. While open-ended questions were used as an instrument to collect qualitative data. Quantitative results showed a higher post-test mean score for the treatment group (TG). Similarly, results from the qualitative study were in consonance. Signifying that GIS can be adopted as educational technology for teaching social studies.
The Role of Social Media in Communication Management of Non-Commercial Government Policy Campaigns Reviewed From the Public Information Disclosure Act Ni Putu Sinta Dewi; Muhammad Fathoni; I Made Agus Artana; I Gede Anjas Kharismanata
Jurnal Manajemen, Informatika, Rekayasa Perangkat Lunak dan Teknologi Komunikasi Vol. 5 No. 1 (2026): June: Jurnal Manajemen, Informatika, Rekayasa Perangkat Lunak dan Teknologi Kom
Publisher : Marcha Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmirte.v5i1.375

Abstract

This study examines the role of social media in the communication management of non-commercial government policy campaigns using the framework of Law Number 14 of 2008 concerning Public Information Disclosure. Non-commercial government policy campaigns are a form of public communication aimed at socializing regulations, programs, or state policies without a profit motive, and are oriented more toward increasing public awareness, participation, and transparency. The growing number of social media users in Indonesia year by year presents both opportunities and challenges for public bodies in managing policy communication effectively. A descriptive qualitative method was applied through library research techniques and document analysis of government policies, regulations, and social media communication practices. The findings show that social media plays a strategic role in strengthening transparency, accelerating information dissemination, and building two-way dialogue between government and society, although its use in practice is still dominated by one-way (push) communication patterns, so that public participation has not yet become fully meaningful. The implementation of the Public Information Disclosure Act through Information and Documentation Management Officers provides the legal framework underlying the management of non-commercial campaigns so that they remain transparent and accountable. This study reinforces the need for an adaptive, collaborative, and data-based digital communication strategy to optimize the role of social media in government policy campaigns, while also strengthening the institutional capacity of those who manage them.
Risk Assessment of Inventory Information Systems Using NIST SP 800-30 at PT XYZ Nanang Hunaifi; Phitsa Mauliana
Jurnal Infortech Vol. 8 No. 1 (2026): June 2026
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/infortech.v8i1.12750

Abstract

Inventory information systems are vital for automotive dealership operations, but their web-based implementation increases exposure to cybersecurity risks that can disrupt stock management and business continuity. This study aims to identify and evaluate cybersecurity risks in PT XYZ Bandung’s inventory information system using the NIST Special Publication 800-30 Revision 1 framework. A descriptive quantitative approach with a case study method was employed, collecting data through observation, interviews, documentation review, and questionnaires from 20 respondents. The 9-step NIST SP 800-30 process was applied to characterize the system, identify threats and vulnerabilities, assess likelihood and impact, and determine risk levels using the formula Risk = Likelihood × Impact. The results show that PT XYZ faces 4 high-level risks with a score of 9: unauthorized access, stock manipulation, human error, and system downtime. Three medium-level risks were also identified: data loss, malware/ransomware, and DoS/DDoS attacks. Major vulnerabilities include weak passwords, absence of audit logs, inadequate backup, unpatched systems, lack of training, and no server redundancy. Recommended controls include OpenVPN with multi-factor authentication, audit logging, role-based access control, automated backup, regular updates, cybersecurity training, and server redundancy. This study confirms that NIST SP 800-30 provides a structured and practical method for SMEs to assess and prioritize cybersecurity risks, offering actionable recommendations to improve data confidentiality, integrity, and availability at PT XYZ Bandung.
Design and Implementation of a Web-Based Internship Management Information System for Vocational Education Muhamad Tegar Putra Perdana; Geovanne Farell; Titi Sriwahyuni; Lativa Mursyida
Jurnal Vokasi Teknik Informatika Vol 5 No 2 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/javit.v5i2.243

Abstract

The integration of information technology in vocational education plays a vital role in improving the effectiveness and efficiency of practical learning programs such as Field Work Practice (PKL). This study aims to develop a web-based internship management information system that supports the organization, supervision, and evaluation of PKL activities in vocational high schools. The system was developed using the Laravel framework with PHP as the programming language and MySQL as the database management system. The Waterfall method was adopted to ensure a structured and systematic development process. Key features of the system include real-time student attendance tracking through selfie verification with geolocation, a digital daily journal, an integrated assessment mechanism, and automated certificate generation accessible by both school and industry mentors. The implementation of the system at SMK Negeri 2 Padang demonstrates its effectiveness in reducing the accumulation of physical documents and enhancing the monitoring and administration of internship activities. The results highlight the system's potential to improve the quality of internship management and provide a model for similar implementations in other vocational institutions.
Addressing Alumni Data Challenges in Vocational Education Through Web-Based Information System Development Melda Triyana Tanjung; Denny Kurniadi; Legiman Slamet; Ahmaddul Hadi
Jurnal Vokasi Teknik Informatika Vol 5 No 2 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/javit.v5i2.245

Abstract

The lack of centralized and accurate alumni data management systems remains a challenge for many vocational schools. This study aims to develop a web-based alumni information system for SMK Negeri 1 Koto XI Tarusan to streamline alumni data processing and improve post-graduation engagement. Using the Waterfall development model, the system was designed through sequential stages including requirement analysis, system design, implementation, testing, and maintenance. The result is a role-based information system that includes separate dashboards for administrators, alumni, and alumni coordinators. The system allows secure login, data editing, event announcements, and alumni networking. The implementation demonstrates that a structured development model can effectively address institutional data management needs and enhance user interaction. However, future improvements are needed to support mobile access, analytics integration, and broader deployment across institutions. This system serves as a foundational step toward digital transformation in alumni management for vocational education institutions.

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