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Determinants of Financial Reporting Quality: The Role of Information Technology Moderation in Local Government Vera Demayu Putri; La Ode Anto; Intihanah Intihanah
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 1 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i1.9739

Abstract

This study aims to analyze the influence of human resource competencies and internal control systems on the quality of local government financial statements, with the use of information technology as a moderation variable. The research was motivated by the inconsistency of previous research findings (research gap), where some studies proved the positive influence of competence and SPI on the quality of reports, while other studies showed that competence had no effect without adequate technological support. This research comes with the novelty of integrating agency theory, stewardship theory, and institutional theory and placing the use of information technology as a moderation variable that has not been tested simultaneously in one model, especially in the Eastern Indonesia region. The research was conducted on the Regional Apparatus Organization (OPD) of Baubau City with a population of 120 employees who carry out accounting or financial administration functions as respondents. The purposive sampling technique is used to ensure that respondents meet the criteria and have a deep understanding of the regional financial reporting process. The data analysis method uses a quantitative approach with Moderated Regression Analysis (MRA) through SPSS version 27. The results of the study show that the competence of human resources and SPI partially has a positive and significant effect on the quality of financial statements. The interaction test proves that the use of information technology significantly strengthens the influence of HR and SPI competencies on the quality of financial statements. The contribution of this research is to provide empirical evidence that synergy between competent apparatus, a robust control system, and efficient integration of information technology is able to optimize the quality of local government financial statements, while enriching the public sector accounting literature with a technology moderation model in the context of archipelago regional government that is rarely studied.
Instagram as a Social Service Information Media: Analysis of Islamic Digital Communication in the Public Relations of the Medan City Social Service Ministry Aulia, Tadzkiya; Ritonga, Elfi Yanti
Journal of Islamic Communication Studies Vol. 4 No. 2 (2026): Juli
Publisher : UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/jicos.2026.4.2.233-248

Abstract

The use of social media has transformed public communication by enabling government institutions to disseminate information more quickly, visually, and interactively. This study examines the use of Instagram @bahagia_medan as a social service information medium and analyzes the implementation of Islamic digital communication principles by the Public Relations unit of the Ministry of Social Affairs in Medan. This study employed a qualitative descriptive-interpretive approach. Data were collected through observation of 30 Instagram posts published between September 25, 2025, and March 15, 2026, in-depth interviews with public relations officers, Instagram administrators, and content management staff, as well as documentation. The data were analyzed using the interactive model of Miles, Huberman, and Saldaña through data condensation, data display, and conclusion drawing. The findings show that Instagram is managed collaboratively and functions as a gateway communication medium for disseminating information on social programs, social assistance, and services for vulnerable groups. Content is predominantly presented as activity documentation and informational posts, while practical information on service procedures, requirements, complaints mechanisms, and access pathways remains limited. The management of content reflects the values of tabayyun, shiddiq, amanah, qaulan sadidan, and qaulan layyinan through verification, factual messages, accountability, and polite language. However, low audience engagement, limited interactive content, human resource constraints, algorithmic changes, and unequal digital access remain major challenges. The study concludes that Instagram should be strengthened as an inclusive, responsive, and ethically grounded supporting medium for social services through more accessible, interactive, and audience-oriented content.
Optimalizing the Role of Information Quality, Interactivity, and TikTok Shop Live Streaming in Shaping Impulsive Buying Among Generation Z TikTok Shop Users Puji Sumber Lestari; Setya Indah Isnawati
Proceeding International Collaborative Conference on Multidisciplinary Science Vol. 3 No. 1 (2026): June : ICCMS (Proceeding International Collaborative Conference on Multidiscipl
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/iccms.v3i1.263

Abstract

The rapid development of digital technology has transformed the landscape of electronic commerce, encouraging consumers to adopt online shopping through social commerce platforms. TikTok Shop has emerged as one of Indonesia's fastest-growing social commerce platforms by integrating entertainment, social interaction, and e-commerce into a single application. Various features, including information quality, interactivity, and live streaming, are believed to influence consumers' purchasing behavior, particularly among Generation Z, who actively engage with digital platforms. However, limited studies have comprehensively examined the combined influence of these three variables on impulsive buying behavior among Generation Z TikTok Shop users in regional areas such as Ungaran. Therefore, this study aims to analyze the role of information quality, interactivity, and TikTok Shop live streaming in shaping impulsive buying among Generation Z users. This research employs a quantitative approach using a survey method. Primary data will be collected through questionnaires distributed online using Google Forms to respondents selected through purposive sampling. A total of 96 respondents will participate in this study based on the Lemeshow sampling formula. The collected data will be analyzed using descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The findings are expected to provide empirical evidence regarding the influence of information quality, interactivity, and live streaming on impulsive buying behavior while offering practical implications for digital marketers in optimizing marketing strategies through TikTok Shop.
Designing a Supply Chain Visibility Information System for the Manufacturing Industry Liam Murphy
IPTEK The Journal of Engineering Vol. 9 No. 3 (2023)
Publisher : Institut Teknologi Sepuluh Nopember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j23378557.v9i3.a17426

Abstract

This paper evaluates the design and success of an Information System developed in a just-in-time UK manufacturer to combat the lack of visibility and financial impact caused by supply chain disruptions related to extreme weather and traffic events. An information system design is first presented through the use of leading academic models, with a subsequent evaluation of perceived success via 4 employee interviews within the UK manufacturer. The DeLone and McLean model Multi-Perspective Evaluation model is then used to present the interviewees responses. This paper finds the newly introduced IS to be a partial success in meeting project objectives via the reduction of incident response time by 30 minutes per incident, and the centralization of key data points. This paper contributes to literature through the provision of framework and learnings for other organizations to build and act upon, in the aims of reducing their own supply chain disruption due to extreme weather and traffic events.
Implementation of Communication Information Technology in Distance Learning At Islamic Elementary School Insan Rabbani Tembilahan Nur Azima; Martina Napratilora; Mardiah Mardiah; Dina Liana; Hendro Lisa
Edcomtech: Jurnal Kajian Teknologi Pendidikan Vol. 8 No. 1 (2023)
Publisher : Universitas Negeri Malang in collaboration with APSTPI and IPTPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um039v8i12023p25

Abstract

This research was conducted to find out how educators implement communication information technology in distance teaching and what factors influence it at the Insan Rabbani Tembilahan Integrated Islamic Elementary School. This research s a qualitative study. There were 3 teachers in the Integrated Islamic Elementary School Insan Rabbani Tembilahan as respondents. The sampling technique uses a purposive technique. This data was obtained through observation, interviews, and documentation. The results of the study show that the implementation of information and communication technology by teachers in distance learning at the Integrated Islamic Elementary School Insan Rabbani Tembilahan is categorized as good with a percentage of sixty percent and located in intervals of sixty-one percent to eighty percent. Factors that influence it are external factors (environment and society), and internal factors (teachers, students, and technology).
Application of Cloud Computing Technology to Improve Academic Information System Performance in Computer Science Program Jayaun; Suharmanto; Sitti Aliyah Azzahra
Journal Of Applied Multidisiplinary Studies Vol 2 No 2 (2026): May 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

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

Abstract

The increasing demand for efficient, scalable, and reliable academic services has encouraged higher education institutions to adopt innovative information technology solutions. This research provides originality by examining the implementation of Cloud Computing technology as a strategic approach to improving academic information system performance, particularly in the Master’s Program of Computer Science. The objective of this study is to analyze the role of Cloud Computing in enhancing system efficiency, accessibility, scalability, and data management quality. This research employs a quantitative approach by evaluating academic information system performance indicators before and after the adoption of cloud-based technology. Data were collected through system performance analysis and user evaluation to identify the impact of Cloud Computing implementation. The empirical results indicate that Cloud Computing improves academic information system performance through faster data processing, better resource optimization, increased accessibility, and enhanced operational efficiency. However, several challenges, including data security management and user adaptation, should be considered during implementation. The findings imply that Cloud Computing can serve as an effective technological framework for supporting digital transformation and improving the quality of academic services in higher education institutions.
The Importance of Tabbayyun in Countering Hoax Information in the Digital Era Muhammad Ikhlas Bin Rosele Lubis; Aura Ajrina Dalimunthe
AT-TAFAHUM: Journal of Law Vol 6, No 1 (2022)
Publisher : Program Pascasarjana UIN Sumatera Utara Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47006/attafahum.v6i1.29120

Abstract

The rapid advancement of information technology and digital communication has significantly transformed the way people access and disseminate information. While digital platforms facilitate fast and widespread information exchange, they have also accelerated the proliferation of hoaxes and misinformation, which can mislead the public, create social unrest, and undermine public trust. In this context, the Islamic principle of tabayyun (verification) offers a relevant ethical framework for addressing the challenges posed by the digital information era. This study aims to examine the importance of tabayyun as a strategy for preventing the spread of hoaxes and promoting responsible digital communication. The research employs a normative juridical approach using descriptive-analytical methods. Data were collected through library research by examining primary sources, including the Qur'an and Hadith, as well as secondary sources such as books, scientific journals, and other relevant literature. The findings indicate that the implementation of tabayyun encourages individuals to verify information before accepting or disseminating it, thereby reducing the spread of misinformation. The study also reveals that digital literacy plays a significant role in strengthening the effectiveness of tabayyun, as individuals with higher levels of digital literacy are more capable of identifying unreliable sources, recognizing misleading content, and critically evaluating information. Furthermore, social influences, technological developments, and the rapid circulation of information present additional challenges to practicing verification consistently. The study concludes that tabayyun is not merely a religious obligation but also an essential digital literacy competency that integrates ethical values with critical thinking skills. Strengthening public awareness through education, digital literacy programs, and collaboration among government institutions, educational organizations, religious leaders, and digital platforms is essential for fostering a healthy, responsible, and trustworthy digital information ecosystem while minimizing the harmful impacts of hoaxes in contemporary society.
Financial Reporting Timeliness, Information Quality, and Firm Performance: Examining the Mediating Role of Reporting Effectiveness Rahel Junita
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.v6i2.2174

Abstract

Timely and high-quality financial reporting has become increasingly important in improving organizational performance and supporting strategic decision-making. However, limited empirical evidence explains how reporting effectiveness mediates the relationship between financial reporting attributes and firm performance, particularly in emerging economies. This study aims to examine the effects of financial reporting timeliness and information quality on firm performance by investigating the mediating role of reporting effectiveness. A quantitative research design was employed using primary data collected from 100 financial statement users working in companies located in Medan, Indonesia. The census sampling technique was applied, and the data were analyzed using multiple linear regression with SPSS version 20. The results indicate that financial reporting timeliness, financial reporting quality, and reporting effectiveness each have positive and statistically significant effects on firm performance. Furthermore, reporting effectiveness significantly mediates the relationship between financial reporting quality and firm performance, indicating that high-quality financial information improves organizational outcomes when it is effectively communicated and utilized. These findings extend financial reporting literature by providing an integrated framework that links reporting quality, timeliness, and reporting effectiveness within a single analytical model. Practically, the study provides useful insights for managers, auditors, and policymakers in improving financial reporting systems to support sustainable organizational performance.
the Forensic Test Information System Firearms Ammunition Protective Clustering Process Using Gray Level Co-occurance Matrix and K-Mean Clustering Algorithms didik supriyadi
JATISI Vol 13 No 2 (2026): JATISI (Jurnal Teknik Informatika dan Sistem Informasi)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/jatisi.v13i2.8282

Abstract

The use of technology is a solution when developments continue to increase and develop. The connection between technology and the field of state security is no exception. The method that supports clusterization is feature extraction using the Gray Level Co-occurrence Matrix (GLCM), carried out before the clusterization process. GLCM is suitable for extracting features or characteristics in images with unique patterns, such as puppet pattern recognition research. This research procedure is a flow chart to build an information system for forensic testing of the clustering process for firearm ammunition projectiles using the Gray Level Co algorithm. -occurrence Matrices (GLCM) and K-means clustering. Figure 3.1 below illustrates the information system framework as an explanation of each input flow, process, and output. The research results show that the GLCM method for feature extraction from grayscale images and the K-Means method for clustering provide good results and accuracy. The model performance reached 71.14% even with limited data. This model can be used in console applications such as Google Collabs and with a GUI with relatively stable application performance.
FACTORS INFLUENCING ENGLISH ACHIEVEMENT OF HIGH-ABILITY STUDENTS OF CLASS 2A IN THE INFORMATION TECHNOLOGY SYSTEM STUDY PROGRAM AT MUHAMMADIYAH UNIVERSITY OF KOTABUMI ACADEMIC YEAR 2025/2026 Nur Ramadhani Putri Azka; Dewi Sri Kuning; Yusi Qonita Luthfiya; Ibrohim Hasan; Salma Aulia; Nayla Ayesa; Rasya Sukardi
Edukasi Lingua Sastra Vol 21 No 2 (2023): Edukasi Lingua Sastra
Publisher : Universitas Muhammadiyah Kotabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47637/elsa.v21i2.2256

Abstract

This study examines the factors influencing the English achievement of high-ability students in class 2A of the Information Technology Systems Study Program at Muhammadiyah University of Kotabumi in the academic year 2025/2026. The purpose of this study was to determine the factors contributing to students' English achievement during their learning process. The subjects were 16 high-ability students who achieved a score above 80 or a final grade of A in relevant courses. This study used a qualitative method with semi-structured interviews as the data collection technique. Data were analyzed through the stages of data collection, data reduction, data display, and conclusion drawing. The results showed that students' English achievement was influenced by six main factors: motivation, prior educational experience, teacher-student relationship, socioeconomic factors, classroom environment, and parental support. These six factors interact with each other in shaping readiness, comfort, and external support that facilitate students' learning success. Overall, students' English achievement is the result of a combination of internal and external factors that complement each other and contribute significantly to the development of students' English achievement.

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