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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.
Development of an Accrual-Based Accounting Information System Using a Performance Measurement System Anak Agung Surya Pradhana; I Wayan Kintara Anggara Putra
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 | DOI: 10.33173/jsikti.312

Abstract

The integration of accounting and performance measurement systems is a crucial advancement for small and medium-sized enterprises (SMEs), which often face challenges in managing financial processes efficiently. Traditional accounting systems, while reliable, lack real-time financial insights and performance metrics necessary for informed decision-making. This study addresses the problem by proposing an accrual-based Accounting Information System (AIS) integrated with a Performance Measurement System (PMS). The motivation behind this work is to enhance financial decision-making in SMEs by automating key accounting functions and providing real-time performance feedback. The proposed system automates revenue recognition, expense matching, and cost allocation, while simultaneously tracking key performance indicators (KPIs) such as profitability and return on assets. The system was evaluated in a case study involving several SMEs, where it demonstrated improved accuracy in financial reporting, reduced manual errors by 30%, and enhanced decision-making by providing real-time performance insights. Usability testing revealed high satisfaction from users, although additional training was recommended to fully leverage the system’s capabilities. The system's scalability for larger organizations remains an area for future exploration. Future work will focus on refining predictive analytics to further improve financial forecasting and expanding the system’s scalability to accommodate larger enterprises. The results highlight the potential of integrating accrual accounting with performance measurement to enhance financial management in SMEs, offering a practical solution for improved financial decision-making.
Implementation of Containerization on Village Information Systems (OpenSID) Using Docker for Server Resource Efficiency I Wayan Yudik Pradnyana; I Wayan Ady Juliantara
Jurnal Krisnadana Vol 5 No 3 (2026): Jurnal Krisnadana May - July 2026
Publisher : Yayasan Sinergi Widya Nusantara (Sidyanusa)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58982/4dj8p556

Abstract

The digitalization of village governance in Indonesia faces significant challenges in the form of inconsistencies in the server environment (environment drift) that hinder the stability and scalability of the Village Information System (OpenSID). This research aims to implement the Container-Based Deployment method as an operational approach based on the DevOps paradigm to standardize village digital infrastructure. The method used is Infrastructure as Code (IaC) by integrating OpenSID applications and MariaDB databases into isolated Docker containers, with service access through specific port mapping for both primary application access and database management. The results showed that the use of containerization successfully overcame the complexity of manual configuration, with a 100% success rate of meeting system dependencies. This architecture allows for identical system replication, deployment time efficiency, and ease of service access. This research produces a reliable, portable, and efficient system architecture model for village governments in supporting the transformation of digital public services that are more stable and accessible.
The Impact of a Website-Based Village Information System on Public Services (Research at the North Pangulah Village Office) Taruna Nugraha; Risma Fitriani; Dene Herwanto
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.v6i2.674

Abstract

The majority of residents in Pangulah Utara Village have not yet optimally utilized the web-based village service information system. The primary obstacle is a limitation in human resources—particularly among the 40-to-60 age group—who still struggle with using the internet. This study aims to examine the web-based Village Information System (SID) in Pangulah Utara Village, Karawang Regency; to assess the effectiveness of public services utilizing the Population Administration Information System in the village; and to determine the impact of the web-based Village Information System on public service effectiveness in the area. The study employs a quantitative survey method, utilizing questionnaires to collect data from a sample of 500 individuals. Data analysis techniques include instrument testing (validity and reliability), normality testing, correlation analysis, and hypothesis testing (simple linear regression and coefficient of determination analysis). The results of the simple linear regression analysis regarding the web-based Information System and public services in Pangulah Utara Village—based on data from 84 participants across five indicators (information availability, ease of use, access speed, system security, and interactive features/online services)—indicate a high level of performance, falling within the 3.40–4.19 interval range with a mean score of 4.07. Similarly, the effectiveness of public services in Pangulah Utara Village—assessed via 84 participants across four indicators (service satisfaction, process efficiency, accessibility and fairness, and transparency and accountability)—also falls into the high-performance category, situated within the 3.40–4.19 interval range with a mean score of 4.04. Regarding the influence of the web-based Village Information System on public services in Pangulah Utara Village, it is concluded that the system has a significant impact on service effectiveness, accounting for 96.8% of the effect, while the remainder is attributed to other factors not included in this study.
Evaluation of The Implementation of A Regional Emergency Response Information System Based On The Tabalong Siaga Application Using The Human Organization–Technology Fit In Tabalong Regency Doni Irmawan Ismawardi; Hanif Al Fatta
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.v6i2.683

Abstract

This study aims to evaluate the implementation of the Tabalong Siaga application as a health emergency response information system in Tabalong Regency using the Human-Organization-Technology Fit (HOT-Fit) approach. The main problem is the absence of citizen emergency reports submitted through the application during the September 2025 to February 2026 period, despite the launch of PSC 119 Tabalong Smart on August 30, 2025, 503 application downloads, and 244 reports received through non-application channels. This study applies an explanatory sequential mixed-methods design involving 150 citizen respondents, 60 personnel/operator respondents, and 12 interview informants during March to May 2026. The simulated draft data analysis indicates that 38.7% of citizens had heard of the application, 11.3% had downloaded it, 4.7% had opened it, and 0% had used it to submit an emergency report. WhatsApp preference scored the highest among citizens (mean 4.31), while usage barriers were also high (mean 3.96). Among personnel/operators, system quality was rated relatively adequate (mean 3.44), but system use (mean 2.47) and organizational support (mean 2.64) remained low. Triangulation suggests that non-use is mainly associated with low awareness, strong WhatsApp preference, weak operational SOP enforcement, uneven training, and the absence of mandatory integrated recording. The main recommendations include strengthening SOPs, integrating WhatsApp gateway with the application dashboard, community-based dissemination, recurring training, and monitoring application usage indicators.
Ottv Performance In Indonesia, Malaysia And Singapore With A Case Study of The Financial Information and Technology Center Building of The Ministry of Finance of The Republic of Indonesia In Jakarta Rakhmat Setiadi; Inavonna
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.v6i2.690

Abstract

Thermal comfort is essential for the human body to function effectively (at home, school, or in the workplace). A building's thermal performance is one of the primary factors determining the occupant's thermal comfort level. OTTV is an indicator of the building envelope's thermal performance. OTTV (Overall Thermal Transfer Value) is a measure of how much heat from outside the building enters the room through the building envelope (walls, glass, windows, and roof). This value is used to assess the building's thermal performance and energy efficiency. In Indonesia, Malaysia, and Singapore, OTTV performance is measured using formulas established by each country. This study aims to compare three methods for assessing heat transfer through the building envelope in the case of the same office building facade: Singapore's Envelope Thermal Transfer Value (ETTV), Malaysia's Overall Thermal Transfer Value (OTTV), and Indonesia's Overall Thermal Transfer Value (OTTV). These three methods historically originate from the same building regulatory framework, namely ASHRAE Standard 90A-1980 and the ASEAN-USAID/Lawrence Berkeley Laboratory energy conservation program, which were then adapted nationally by each country. A quantitative descriptive method with a comparative approach is applied to measure the Overall Thermal Transfer Value (OTTV) Performance, so that the measurements can be converted to applicable regulations. This case study clearly shows that with the same facade geometry and forming materials, different OTTV/ETTV index values are produced in the three countries with the same compliance result of Not Met. However, these results cannot be compared directly. The dominant heat gain component is solar radiation through fenestration. The implication is that practical design optimization needs to prioritize WWR control, glass thermal performance, and external shading design. Improvements in the U-value of the solid wall and the absorptivity of the solid wall are still beneficial, but in this case it is still less of a priority than solar heat control through fenestration.
Keterbukaan Informasi Hak Guna Usaha pada Badan Usaha Milik Negara: Rekonstruksi Regulasi untuk Kepastian Hukum dan Akuntabilitas Agraria: Public Information Disclosure of Cultivation Rights in State-Owned Enterprises: Regulatory Reconstruction for Legal Certainty and Agrarian Accountability Maftuha Kiswah; Deva Alfianto Supardi
SHARE Journal Vol. 2 No. 1 (2026): JSHARE Vol. 2 No. 1, July 2026
Publisher : Badan Pembinaan dan Pengembangan Hukum Pemeriksaan Keuangan Negara Badan Pemeriksa Keuangan RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jshare.v2i1.2688

Abstract

The governance of the Right to Cultivate (HGU) in Indonesia, particularly within State-Owned Enterprises (SOEs) and Regional-Owned Enterprises (ROEs), is directly related to state finances. Limited access to HGU documents risks impeding accountability and triggering agrarian conflicts. This study aims to analyze the legal framework of HGU governance in SOEs/ROEs and to formulate a reconstruction of HGU information disclosure regulations. This method used is normative juridical with statutory and case approaches. The results of the study reveal a normative disharmony between the disclosure obligations under the Public Information Disclosure Law and the absence of proactive publication mechanisms for HGU data. The main finding showd thet the evaluation of HGU governance must be based on Article 80 of Government Regulation Number 18/2021 and the community plantation obligation of 20 percent, as well as requiring a distinction of three categories of HGU information. This reconstruction can be implemented through a Joint Regulation of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency and the Head of the SOE Regulatory Agency. This article proposes a novel three-tier disclosure model distinguishing core HGU information, compliance information, and commercially sensitive information, addressing the existing regulatory gap at the intersection of agrarian law, state finance law, and public information law.
The Use of Sustainability Management Accounting Information Systems for Decision Making in Government Organizations Renal Pradisti; Sri Adelia Bailia; Riflah Salsabila R. Hi. Wahid; Rania Mutiara Tirza; Jamaluddin; Ernawaty Usman; Rahmi Syafitri
Journal of Economics and Business Vol. 4 No. 1 (2026): Journal of Economics and Business
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/econis.v4i1.1952

Abstract

This study examines the role of the Sustainability Management Accounting Information System (MAIS) in supporting decision-making within government organizations through a descriptive qualitative approach based on a literature review and document analysis. The results show that MAIS provides relevant, accurate, and timely financial data, thereby improving the quality of local government financial reports, transparency, and public accountability as pillars of good governance. The effectiveness of MAIS is influenced by human resource capacity, institutional commitment, leadership support, and an adaptive organizational culture. Challenges include resistance to change, budget constraints, and data security. Therefore, the continuous development and improvement of civil servant competencies are strategic steps toward effective, transparent, and accountable governance.  
The Role of Information Technology Professionals in Maintaining Integrity and Moral Responsibility in Modern Digital Work Environments Ni Putu diah Pradnya Savitri; Ni Putu Miskha Putri Karendya; Ni Putu Maylia Mustikasari; Ni Putu Mitha Pebriana Mulya; Paskalis Fanjaya Datul; Ocalia Yasinta Dimut
Journal of Digital Law and Policy Vol. 5 No. 3 (2026): Journal of Digital Law and Policy
Publisher : Sidyanusa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58982/5hnjhg46

Abstract

This study aims to examine the role of Information Technology (IT) professionals in maintaining integrity and moral responsibility within modern digital work environments characterized by rapid technological advancement and increasing ethical complexity. The research employs a qualitative approach by combining a systematic literature review and conceptual analysis of scholarly publications, professional codes of ethics, and relevant regulatory documents at both international and Indonesian levels. The findings reveal that IT professionals play a strategic role in ensuring data privacy protection, cybersecurity risk management, prevention of algorithmic bias, and the development of ethical software and digital governance practices. Furthermore, the study highlights the importance of continuous ethics training, strong organizational policies, interdisciplinary collaboration, and transparent reporting mechanisms in supporting ethical decision-making among IT practitioners. Integrating global ethical standards with local cultural values, particularly the principles of Pancasila, is found to strengthen moral responsibility and professional integrity in the Indonesian digital context. This study implies that ethical governance in IT not only enhances organizational trust and regulatory compliance but also contributes to the sustainability and accountability of digital work environments. The findings offer practical insights for organizations, policymakers, and educators in strengthening ethical frameworks and promoting responsible digital practices.
PENENTUAN ALTERNATIF LOKASI INDUSTRI PENGOLAHAN KANGKUNG DI KABUPATEN SIDOARJO MENGGUNAKAN ANALISIS LOCATION QUOTIENT, ANALYTICAL HIERARCHY PROCESS DAN GEOGRAPHIC INFORMATION SYSTEM Meidi Indah Sari; Cindiah Syahnaz; Dini Nafisatul Mutmainah; Rahmat Dhandy; Ahmad Haris Hasanuddin Slamet
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 4 No 4 (2026): Agustus
Publisher : Kampus Akademik Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jipm.v4i4.2721

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya penentuan alternatif lokasi terbaik untuk pengembangan industri pengolahan kangkung di Kabupaten Sidoarjo guna mendukung pemanfaatan potensi produksi kangkung secara maksimal. Penelitian ini bertujuan untuk mengidentifikasi wilayah basis produksi kangkung menggunakan metode Location Quotient (LQ), memvisualisasikan sebarannya secara spasial menggunakan Geographic Information System (GIS), serta menentukan alternatif lokasi terbaik menggunakan metode Analytical Hierarchy Process (AHP). Metode penelitian yang digunakan adalah deskriptif kuantitatif dan kualitatif dengan pendekatan analisis LQ yang didukung visualisasi spasial menggunakan GIS melalui software QGIS 3.28.7 serta AHP menggunakan bantuan Expert Choice versi 11. Data yang digunakan berupa data produksi kangkung tahun 2022–2024 serta hasil penilaian dengan expert. Hasil analisis LQ menunjukkan bahwa Kecamatan Krembung, Kecamatan Candi, dan Kecamatan Tulangan merupakan wilayah basis produksi kangkung yang konsisten. Visualisasi GIS menunjukkan bahwa sebaran wilayah basis dan nonbasis tidak merata dan cenderung terkonsentrasi pada wilayah tertentu. Hasil analisis AHP menunjukkan bahwa ketersediaan bahan baku memiliki bobot prioritas tertinggi sebesar 0,521, diikuti tenaga kerja sebesar 0,201, infrastruktur sebesar 0,176, dan kedekatan pasar sebesar 0,102. Berdasarkan hasil prioritas alternatif global, Kecamatan Candi menjadi alternatif lokasi terbaik dengan nilai 0,527, diikuti Kecamatan Tulangan sebesar 0,318 dan Kecamatan Krembung sebesar 0,155. Dengan demikian, Kecamatan Candi dinilai sebagai lokasi terbaik dan potensial untuk pengembangan industri pengolahan kangkung di Kabupaten Sidoarjo. Kata kunci: LQ; GIS; AHP; Kangkung; Expert Choice; Lokasi Industri

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