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PRODUCTIVE ZAKAT, INFORMATION TECHNOLOGY, AND MUSTAHIQ EMPOWERMENT: THE MODERATING ROLE OF ENTREPRENEURIAL MOTIVATION Wiwin Sultraeni; Nasruddin Suyuti; Dian Mayafaty Rauf; Ilham Akbar Garusu; Ahmad Hamid
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 14, No 1 (2026): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v14i1.40818

Abstract

mustahiq empowerment as well as investigates the moderating effect of entrepreneurial motivation on mustahiq of the National Amil Zakat Agency (BAZNAS) in Kendari. An explanatory sequential mixed-method approach was used in the study. For the quantitative part, a survey was conducted among 110 mustahiq who were engaged in productive zakat programs for the year 2024–2025. Data analysis was performed by using Partial Least Squares Structural Equation Modeling (PLS-SEM) technique and SmartPLS. It is revealed that productive zakat and information technology have significant positive impacts on mustahiq empowerment, direct and indirect through entrepreneurial motivation. Besides, entrepreneurial motivation increases the positive influence of productive zakat and information technology on empowerment. In order to add more qualitative depth to the findings of the quantitative study, ten mustahiq were selected on purposeful sampling basis and interviewed. The interview results indicate that productive zakat helps in gaining business confidence and sustainability while information technology broadens market reach and improves efficiency in operations. Entrepreneurial motivation proves to be a vital driver that transforms financial and technological help into empowerment through making people resilient, confident, and entrepreneurial.
The role of information systems in monitoring and evaluating green economy policies in Indonesia Chakim Annubaha
Kemakmuran Hijau: Jurnal Ekonomi Pembangunan Vol. 2 No. 2: (August) 2025
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jekop.v2i2.2025.2624

Abstract

Background: Digital transformation in national development governance has become a critical enabler of Indonesia’s green economy agenda. The Ministry of National Development Planning (Bappenas) has developed two key digital systems, KRISNA and e-Monev, to support evidence-based monitoring and evaluation (M&E). This study examines the effectiveness and integration of these systems in monitoring low-carbon development programs during the 2020–2024 period. Methods: This research employs a descriptive-analytical approach combining qualitative and semi-quantitative methods, using secondary data from official reports of Bappenas, the Ministry of Environment and Forestry, UNDP, OECD, and relevant international literature published between 2020 and 2025. The analysis applies the Information Systems Success Model and the Digital Governance Framework to assess system quality, information quality, and policy impact. Finding: The findings indicate that the integration of KRISNA and e-Monev has improved transparency, efficiency, and consistency in reporting green development outcomes. By 2024, approximately 78% of more than 2,300 low-carbon development programs had been integrated across ministries and agencies, enabling more coordinated monitoring. Key performance indicators show a 24.7% reduction in greenhouse gas emission intensity from the 2010 baseline and an increase in the renewable energy share to 14.8% in 2023. Overall system effectiveness achieved a high average score of 4.22 out of 5, with information quality and policy impact rated strongest, while challenges remain in inter-agency data interoperability, particularly at the sub-national level. Conclusion: These findings demonstrate that digital M&E functions not only as a technocratic tool but also as a policy learning mechanism that enhances governmental adaptability to sustainable development goals and strengthens policy coherence in green economy governance. Novelty/Originality of this article: This study advances digital governance and green policy M&E literature by demonstrating how integrated national digital systems improve policy coherence and monitoring performance, while offering recommendations to enhance interoperability and data integration.
An integrated deep CNN–LSTM framework for disaster management through reliable information retrieval and educational awareness Zair Bouzidi
Interdisiplinary Journal of Pedagogy and Research in Media Technology Vol. 2 No. 1 (2026): Interdisciplinary Journal of Pedagogy and Research in Media Technology
Publisher : CV. SPDFHarmony

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64268/inspire.v2i1.116

Abstract

Background: Social media has become one of the primary sources of disaster-related information; however, the rapid dissemination of heterogeneous, duplicated, and misleading content presents significant challenges for retrieving reliable information that can support disaster management and educational awareness. Conventional machine learning approaches often struggle to simultaneously capture semantic representations and contextual dependencies within large-scale disaster communications.Aims: This study aims to develop and evaluate an integrated Deep CNN–LSTM-based disaster management framework for retrieving reliable disaster-related information from heterogeneous online sources while supporting educational awareness through safe information dissemination.Methods: A quantitative experimental design was employed using disaster-related textual datasets collected from multiple online platforms, including earthquake, flood, wildfire, and COVID-19 events. The proposed framework integrated Deep Convolutional Neural Networks (Deep CNN) for semantic feature extraction with Long Short-Term Memory (LSTM) networks for sequential contextual learning. Model performance was compared with six benchmark machine learning and deep learning approaches, namely Support Vector Machine (SVM), Neural Network (NN), Feed-forward Neural Network (FFNN), Recurrent Neural Network (RNN), LSTM, and Hybrid CNN–LSTM. The framework was evaluated using retrieval performance together with Root Mean Square Error (RMSE), Mean Absolute Error (MAE), and the coefficient of determination (R²).Result: The proposed framework consistently retrieved a greater amount of relevant disaster-related information across multiple disaster scenarios than the benchmark models. Quantitative evaluation further demonstrated robust predictive capability, achieving an RMSE of 15,286.2154, an MAE of 13,789.75, and the highest coefficient of determination (R² = 0.9793), indicating strong model fitting and reliable predictive performance.Conclusion:  The integrated Deep CNN–LSTM framework effectively combines semantic feature extraction and contextual sequence learning to improve disaster information retrieval from heterogeneous online sources. The proposed framework contributes to intelligent disaster management by providing reliable disaster-related information that supports educational awareness and evidence-based decision-making during disaster preparedness and emergency response.
ITIL v3 Framework Application to Design Information Technology Incident Management Governance Saleh Firdausi; Mukhammad Andri Setiawan
Jurnal Ilmiah Teknik Elektro Komputer dan Informatika Vol. 8 No. 1 (2022): March
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26555/jiteki.v8i1.23632

Abstract

Information technology (IT) is one of the strategic investments for Banks. IT can increase the efficiency and effectiveness of operational activities and strengthen their competitive position. Given that IT is an expensive investment, while its implementation contains various risks, Banks need to implement Information Technology Governance. Banks are required to implement some standards for IT governance in multiple aspects, one of which is the IT incident management aspect. IT services at the Bank are crucial because they must work optimally with zero downtime. They must ensure the management and prevention of any problems that may arise to support the sustainability of the company’s business processes. One of the frameworks that can be used for good IT service incident management is Information Technology Infrastructure Library version 3 (ITIL v3). ITIL’s incident management aims to restore disrupted IT services to their normal state and reduce the business impact. To measure the extent to which the Bank has implemented IT Incident Management Governance, the maturity level is calculated by comparing the current state (as is) and the desired shape (to be) to obtain the maturity level gap. The process of maturity level assessment is carried out using interviews and questionnaires addressed to all stakeholders involved in the entire IT incident management process. The research results show that 15 of the 42 IT incident management processes have not reached the desired state. Based on these gaps, an IT incident management governance document was designed based on the ITIL v3 framework, which is expected when implemented in the Bank’s daily operations. It will increase the availability of IT services.
Design and Evaluation of a Multichannel Information Architecture for PET-Based Thermal Comfort Dissemination in DKI Jakarta Ahmad Meijlan Yasir; Marzuki Sinambela; Agustina Rachmawardani
Jurnal Info Sains : Informatika dan Sains Vol. 16 No. 02 (2026): Info sains, 2026
Publisher : SEAN Institute

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

Abstract

Urban heat exposure in tropical megacities has intensified, yet public weather services still communicate conditions as separate meteorological parameters that do not describe the thermal load experienced by the human body. The Physiological Equivalent Temperature (PET) index addresses this limitation, but most PET studies conclude as analyses, maps, or datasets rather than services reaching the public. This study designs and evaluates a multichannel information architecture for delivering PET-based thermal comfort information at subdistrict resolution to the general public in DKI Jakarta. Hourly ECMWF Integrated Forecasting System forecasts were obtained through an open weather data service for 267 subdistricts across 44 districts and six administrative cities, from which mean radiant temperature and PET were computed and classified using a nine-class tropical scheme. The information was organised into three separated nodes in which 2,448 precomputed aggregate records accompany 12,816 hourly subdistrict records, delivered through an interactive dashboard and a scheduled messaging summary. Precomputation adds 9.3 percent to stored payload but reduces the data read to render the aggregate layers from 3,053.2 KB to 5.90 KB, a factor of 518. All twelve functional test scenarios performed as expected, and the mean usability score across twelve respondents reached 85.2, well above the reported average. Separating aggregation levels and pairing a pull channel with a push channel makes high resolution thermal comfort information navigable for non-expert users.
The Moderating Role of Audit Risk in the Use of Information Technology on Auditors' Professional Skepticism kezia agustin Nugrahaningrum; Ety Meikhati; Erna Chotidjah Suhatmi
International Journal of Indonesian Business Review Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibr.v5i2.1902

Abstract

This study aims to analyze the influence of information technology use on auditors' professional skepticism and examine the moderating role of audit risk in this relationship. This study is motivated by the inconsistency of research results regarding the influence of information technology use on auditors' professional skepticism, so it is necessary to examine situational factors that can strengthen this relationship. The study uses a quantitative approach with primary data obtained through distributing questionnaires to 80 auditors at 13 Public Accounting Firms in the Surakarta and Yogyakarta areas selected using a purposive sampling technique. Data analysis was performed using Moderated Regression Analysis (MRA) with the help of SPSS version 26. The results show that the use of information technology has a positive effect on auditors' professional skepticism. In addition, audit risk is proven to moderate this relationship by strengthening the influence of information technology use on auditors' professional skepticism. These findings indicate that the effectiveness of information technology utilization in increasing professional skepticism will be higher when auditors face a high level of audit risk. This study provides an empirical contribution in explaining the role of audit risk as a situational factor that strengthens the relationship between the use of information technology and auditors' professional skepticism.
Analisis Infrastruktur Teknologi Informasi pada Aplikasi Mobile Banking BRImo PT Bank Rakyat Indonesia (Persero) Tbk dalam Mendukung Transformasi Digital Perbankan: Analysis of Information Technology Infrastructure in the BRImo Mobile Banking Application of PT Bank Rakyat Indonesia (Persero) Tbk in Supporting Digital Banking Transformation Tasya; Dwi Aprilia; Ayu Wulandari; Fenny Purwani
Jurnal Kolaboratif Sains Vol. 9 No. 6: Juni
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i6.11259

Abstract

Perkembangan teknologi informasi telah membuat perubahan besar dalam dunia perbankan, salah satunya dengan adanya layanan mobile banking. PT Bank Rakyat Indonesia (Persero) Tbk meluncurkan aplikasi BRImo sebagai inovasi dalam layanan digital yang bertujuan untuk membuat transaksi lebih efisien dan meningkatkan kualitas pelayanan kepada nasabah. Penelitian ini bertujuan untuk menganalisis infrastruktur teknologi informasi yang mendukung penggunaan aplikasi BRImo. Ini mencakup perangkat keras (hardware), perangkat lunak (software), jaringan komunikasi, basis data, dan sistem keamanan informasi. Metode penelitian yang dipakai adalah observasi langsung dengan mendokumentasikan di kantor BRI, ditambah dengan studi pustaka dan analisis deskriptif. Hasil penelitian menunjukkan bahwa keberhasilan pelaksanaan BRImo tidak hanya bergantung pada aplikasi digital, tetapi juga didukung oleh infrastruktur fisik seperti komputer untuk pelayanan, jaringan internet, mesin ATM, dan tenaga manusia yang memberikan layanan kepada nasabah. Selain itu, sistem keamanan seperti PIN, OTP (Kata Sandi Sementara), dan pengenalan sidik jari sangat penting untuk melindungi keamanan transaksi digital. Dengan menggabungkan layanan digital dan layanan langsung di kantor cabang, BRImo dapat meningkatkan efektivitas pelayanan dan membantu proses transformasi digital perbankan di Indonesia.
Sistem Informasi Manajemen Pendidikan: Educational Management Information System Sanif Sentosa; Edward Harnjo; Rafika Sari br Sembiring; Afridayanti Surbakti; Darwan Tanady
Jurnal Kolaboratif Sains Vol. 9 No. 7: Juli 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i7.11833

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Sistem Informasi Manajemen (SIM) Pendidikan dalam meningkatkan proses pembelajaran di SMAS Pelita Medan. Penelitian menggunakan pendekatan kualitatif dengan jenis penelitian studi kasus. Informan penelitian ditentukan melalui teknik purposive sampling, sedangkan data dikumpulkan melalui observasi, wawancara, dan dokumentasi. Analisis data dilakukan menggunakan model Miles dan Huberman yang meliputi reduksi data, penyajian data, serta penarikan kesimpulan, sedangkan keabsahan data diuji melalui triangulasi sumber dan metode. Hasil penelitian menunjukkan bahwa implementasi Sistem Informasi Manajemen Pendidikan dilaksanakan melalui tiga tahapan utama, yaitu perencanaan, pelaksanaan, dan evaluasi. Tahap perencanaan meliputi penyusunan program kerja tahunan, seleksi peserta didik berdasarkan minat dan kemampuan, serta penyiapan tenaga pendidik yang profesional. Tahap pelaksanaan dilakukan melalui kerja sama dengan pihak sekolah serta pembinaan berkelanjutan kepada pendidik untuk meningkatkan kualitas pembelajaran. Tahap evaluasi dilaksanakan dengan mengukur pemahaman peserta didik melalui latihan dan penilaian hasil belajar serta mengevaluasi kinerja pendidik secara berkala. Implementasi SIM Pendidikan terbukti mampu mendukung efektivitas proses pembelajaran, meningkatkan profesionalisme pendidik, serta mendorong peningkatan kedisiplinan, kreativitas, dan prestasi belajar peserta didik di SMAS Pelita Medan.
The Role of Management Accounting Information Systems in Mediating Organizational Culture on Managerial Performance in Company X Notary of Bandung City Johannes Triestanto; Gun Gunawan Rachman; Uswatun Hasanah
Cerdika: Jurnal Ilmiah Indonesia Vol. 6 No. 7 (2026): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v6i7.3753

Abstract

Managerial performance refers to the level of success achieved by managers or individuals within an organization in performing managerial functions, responsibilities, and tasks through planning, organizing, controlling, supervising, and decision-making activities to achieve organizational goals effectively and efficiently. This study aims to examine the effect of organizational culture on managerial performance with a management accounting information system as an intervening variable. The research employed a quantitative method with a descriptive and verification approach. The data sources consisted of primary and secondary data. Data were collected through interviews, questionnaires, and observations involving a population of selected respondents comprising accounting and finance staff from several notary offices of Company X in Bandung City, totaling 90 individuals. The sampling technique used was non-probability sampling with a saturated or census sampling approach. The analytical tools applied in this study included SPSS 25 for descriptive analysis and SmartPLS 3 for verification analysis. The measurement model (outer model) was evaluated through convergent validity, discriminant validity, Average Variance Extracted (AVE), composite reliability, and Cronbach’s alpha. The structural model (inner model) was assessed using the coefficient of determination (R²), f-square, and predictive relevance (Q²). The results of this study indicate that organizational culture influences management accounting information systems, management accounting information systems influence managerial performance, and organizational culture influences managerial performance, with management accounting information systems serving as an intervening variable.
Accrual-Based Accounting Information System For Financial Compliance Monitoring I Nyoman Darma Kotama; Putu Sugiartawan; I Dewa Ayu Sri Murdhani
Jurnal Sistem Informasi dan Komputer Terapan Indonesia (JSIKTI) Vol 8 No 4 (2026): June
Publisher : INFOTEKS (Information Technology, Computer and Sciences)

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

Abstract

Small and medium-sized enterprises (SMEs) often face challenges in implementing efficient and accurate financial reporting systems, primarily due to the limitations of manual accounting processes. These challenges lead to errors, delays, and compliance issues, which hinder timely decision-making and financial transparency. This research proposes the development and evaluation of an accrual-based Accounting Information System (AIS) designed to address these issues by automating financial reporting and compliance monitoring. The motivation behind this study is to improve the financial management practices of SMEs by providing a reliable system that ensures accurate financial reporting and real-time compliance monitoring. The main contribution of this research is the design of an AIS that integrates key financial functions, such as transaction processing, accrual calculations, and compliance checks, to streamline financial operations. Evaluation results from case studies indicate that the system significantly reduced reporting errors by 50%, enhanced compliance accuracy by 25%, and decreased report generation time by 40%. Despite these successes, challenges remain in system integration with legacy accounting software and handling complex financial transactions. Future work will focus on enhancing the scalability of the system, integrating advanced machine learning techniques for predictive financial analysis, and improving the integration process to allow for broader implementation in diverse business contexts. Additionally, the development of a mobile application to improve accessibility to financial reports and compliance alerts will be explored.

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