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Digital Transformation of Human Resource Management and Its Implications for Employee Productivity and Accounting Information Systems: Evidence from Azerbaijan Masim Vagif Nadirli
Journal of Business Innovation and Accounting Research Vol. 3 No. 3 (2026): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/6z3ygw48

Abstract

Digital transformation is reshaping human resource management (HRM) by automating administrative processes, expanding data-driven decision-making, and changing how employees access organizational services. Yet evidence remains limited on whether digital HRM is simultaneously associated with employee productivity and the quality of accounting information systems (AIS), particularly in transitional economies. This study examines these relationships using a cross-sectional survey of 250 employees working in public- and private-sector organizations in Azerbaijan. The reported analyses combine descriptive statistics, multiple regression, one-way analysis of variance, Pearson correlations, and mediation analysis. Digital HR processes were the strongest reported predictor of HRM effectiveness (β = .385, p < .001), followed by digital infrastructure (β = .298), employee digital skills (β = .248), and top-management support (β = .178). Organizations categorized as highly digitalized reported higher task completion, work quality, innovation, decision speed, and collaboration than organizations with lower digitalization levels. Digital transformation was also positively correlated with AIS quality (r = .652, p < .01) and organizational performance (r = .718, p < .01). The reported mediation results suggest that HRM/HRD mechanisms partially transmit the association between digital transformation and employee productivity, whereas AIS quality partially transmits the association between digital transformation and organizational performance. The study contributes an integrative perspective linking digital HRM and AIS in Azerbaijan. Because the design is cross-sectional and based on self-reported data, the findings should be interpreted as associations rather than causal effects.
Digital Transformation of Accounting Information Systems and Organizational Efficiency in Nigeria: An Integrative Review and Research Agenda Ahmed Hasan; Mohammed Suleiman
Journal of Business Innovation and Accounting Research Vol. 3 No. 3 (2026): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/nexvc959

Abstract

Digital transformation is reshaping accounting information systems (AIS) from transaction-recording applications into integrated socio-technical infrastructures for real-time reporting, analytics, control, and decision support. This article critically examines how such transformation may influence organizational efficiency in Nigeria. Using a theory-informed integrative review, the study synthesizes peer-reviewed research on digital transformation, AIS, management control, information-system success, and digital public financial management, together with institutional evidence on Nigeria's Treasury Single Account, Government Integrated Financial Management Information System, and Integrated Personnel and Payroll Information System. The synthesis integrates the Technology-Organization-Environment framework, Institutional Theory, and the DeLone-McLean information-systems success model. The evidence indicates that digital AIS can improve transaction speed, information quality, internal control, auditability, decision support, and cross-functional coordination. However, these benefits are contingent rather than automatic. Infrastructure reliability, interoperability, data governance, cybersecurity, managerial commitment, digital competence, process redesign, and institutional enforcement determine whether technological investment is converted into measurable efficiency. Nigeria-specific evidence remains fragmented and is dominated by cross-sectional surveys, conceptual studies, and public-sector reform assessments; consequently, strong causal claims are not yet warranted. The article contributes an integrated mechanism-based framework, identifies boundary conditions particular to developing economies, and proposes a research agenda emphasizing longitudinal designs, objective performance measures, sectoral comparisons, and ethical and cybersecurity risks. For practitioners and policymakers, the central implication is that AIS digitalization should be managed as organizational and institutional transformation, not merely as software acquisition.
Integration of Generative Artificial Intelligence in Information Technology Education: A Systematic Literature Review on Its Impact on Critical Thinking Skills and Digital Literacy Andi Gagah Purnama; Andi Nurqamal Ady Putra; Ayu Widya Listari; Herianti Herianti; Andi Hasri Tri Ulandari
Jurnal Pendidikan Teknologi Vol. 1 No. 1 (2026): Jurnal Pendidikan Teknologi (TechEdu)
Publisher : Universitas Cahaya Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65943/chpq2a14

Abstract

The development of generative Artificial Intelligence (AI) has significantly transformed learning dynamics in Information Technology Education (ITE), particularly in programming activities and computational problem-solving. Although numerous studies highlight the efficiency and convenience offered by this technology, analyses concerning the transformation of students’ cognitive processes especially in relation to critical thinking remain relatively fragmented. This study aims to systematically synthesize scholarly findings on the impact of integrating generative AI into the cognitive structure of learning in ITE through a systematic literature review approach. Data sources were obtained from international and national databases covering the period 2018–2026 using structured selection criteria. The synthesis results indicate that generative AI functions as an accelerator at lower cognitive levels by reducing technical load; however, transformation at higher-order levels analysis, evaluation, and creation appears conditional. When employed as a reflective tool, AI can enhance self-regulation and critical thinking skills. Conversely, substitutive use may shift learning from a constructive process toward a merely verificative one, thereby diminishing the depth of cognitive engagement. The novelty of this study lies in integrating perspectives from cognitive taxonomy, cognitive load theory, and metacognition to comprehensively explain patterns of cognitive transformation within the context of Information Technology Education in Indonesia. These findings offer important implications for the design of AI-supported learning environments that are adaptive while remaining oriented toward strengthening higher-order thinking competencies.
Gamification in Information Technology Education: Its Impact on Motivation and Learning Outcomes: A Systematic Literature Review Andi Nurqamal Ady Putra; Andi Gagah Purnama; Ayu Widya Listari; Herianti Herianti; Andi Hasri Tri Ulandari
Jurnal Pendidikan Teknologi Vol. 1 No. 1 (2026): Jurnal Pendidikan Teknologi (TechEdu)
Publisher : Universitas Cahaya Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65943/j248dz77

Abstract

Gamification has increasingly been implemented in technology-based learning environments to enhance students’ motivation and engagement. In the context of Information Technology Education (ITE), this approach is considered particularly relevant because learning materials are often abstract and require complex problem-solving skills. Although numerous studies report improvements in motivation through gamification, findings regarding its impact on cognitive learning outcomes remain varied and have not yet been comprehensively synthesized, particularly within the context of ITE. This study aims to systematically analyze how gamification influences motivation and learning outcomes, as well as to identify factors that determine its effectiveness. The method employed is a systematic literature review of national and international articles published between 2015 and 2026, sourced from indexed databases using structured selection criteria. The findings indicate that gamification consistently improves students’ learning motivation and engagement in Information Technology Education. However, its impact on cognitive learning outcomes varies depending on the quality of instructional design and the alignment between game elements and learning objectives.
AI Literacy in Information Technology Education: Challenges, Competency Frameworks, and Curriculum Implications Ayu Widya Listari; Andi Nurqamal Ady Putra; Andi Gagah Purnama; Herianti Herianti; Andi Hasri Tri Ulandari
Jurnal Pendidikan Teknologi Vol. 1 No. 1 (2026): Jurnal Pendidikan Teknologi (TechEdu)
Publisher : Universitas Cahaya Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65943/z7qshe41

Abstract

The rapid development of Artificial Intelligence (AI) requires educational systems to integrate new competencies that extend beyond basic technical skills. In the context of Information Technology Education (ITE), AI literacy emerges as a strategic competency encompassing conceptual understanding, applied skills, and ethical awareness in the use of AI-based technologies. Although various AI literacy frameworks have been developed globally, studies that systematically integrate competency dimensions, implementation challenges, and curricular implications within the ITE context remain limited, particularly in Indonesia. This study aims to synthesize the literature on the conceptual construction of AI literacy, identify challenges in its educational implementation, and outline implications for the development of an adaptive ITE curriculum. The research employs a Systematic Literature Review of national and international articles published between 2018 and 2026, sourced from indexed academic databases using structured selection criteria. The findings indicate that AI literacy is multidimensional, encompassing conceptual, applicative, and ethical dimensions that must be integrated with the strengthening of computational thinking and critical digital literacy. The primary challenges in implementation include limited teacher competencies, the rapid evolution of AI technologies, and infrastructural disparities. The novelty of this study lies in integrating global competency frameworks with the implementation context of ITE in Indonesia into a unified conceptual model. These findings provide a strategic foundation for the development of a competency-based ITE curriculum that is responsive to AI-driven digital transformation.
Strengthening Computational Thinking in Information Technology Education: A Systematic Literature Review on the Development of Higher-Order Thinking Skills Herianti Herianti; Ayu Widya Listari; Andi Nurqamal Ady Putra; Andi Gagah Purnama; Andi Hasri Tri Ulandari
Jurnal Pendidikan Teknologi Vol. 1 No. 1 (2026): Jurnal Pendidikan Teknologi (TechEdu)
Publisher : Universitas Cahaya Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65943/s06n3a53

Abstract

The advancement of digital technology necessitates the strengthening of higher-order thinking skills in Information Technology Education (ITE). One approach considered particularly relevant is Computational Thinking (CT), which encompasses processes such as decomposition, pattern recognition, abstraction, and algorithm design. Although numerous studies have examined the implementation of CT in educational contexts, systematic reviews that integrate the relationship between CT and Higher-Order Thinking Skills (HOTS) within the specific context of ITE remain limited and fragmented. This study aims to synthesize the literature on the conceptual construction of CT, analyze its relationship with the development of HOTS, and identify pedagogical implications within ITE learning environments. The method employed is a Systematic Literature Review of national and international articles published between 2015 and 2026, selected through a structured screening process. The findings indicate that CT demonstrates structural alignment with the dimensions of HOTS, particularly in the domains of analysis, evaluation, and creation. However, the effectiveness of CT in enhancing HOTS is conditional and highly dependent on instructional design grounded in authentic problem-solving, explicit reflection, and assessment practices that evaluate thinking processes rather than merely final products. The novelty of this study lies in the integration of CT and HOTS perspectives within a unified conceptual framework specifically tailored to Information Technology Education. These findings provide both theoretical and practical foundations for the development of ITE learning models that are more analytical, reflective, and oriented toward strengthening higher-order thinking skills.
Flipped Classroom in Information Technology Education: A Systematic Literature Synthesis of Its Impact on Self-Regulated Learning and Problem-Solving Skills Muh. Fadhil Supriadi; Supriadi
Jurnal Pendidikan Teknologi Vol. 1 No. 1 (2026): Jurnal Pendidikan Teknologi (TechEdu)
Publisher : Universitas Cahaya Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65943/4wxvtk77

Abstract

The rapid development of digital technology has significantly transformed educational practices, particularly in Information Technology Education, requiring innovative instructional approaches that foster 21st-century skills such as self-regulated learning and problem-solving. One such approach is the Flipped Classroom, which shifts content delivery outside the classroom and utilizes in-class time for active, student-centered learning. This study aims to synthesize existing research on the implementation of the Flipped Classroom and its impact on self-regulated learning and problem-solving skills. This study employed a Systematic Literature Review (SLR) approach guided by the PRISMA framework. Data were collected from Scopus, Web of Science, ERIC, and Google Scholar. From an initial pool of 320 articles, 25 studies were selected through a rigorous screening and eligibility process based on predefined inclusion criteria. The findings indicate that the Flipped Classroom has a positive impact on students’ self-regulated learning by promoting learning autonomy, responsibility, and the ability to manage learning processes. It also enhances problem-solving skills by facilitating higher-order thinking through interactive and collaborative classroom activities. Moreover, the results reveal that self-regulated learning and problem-solving skills are interconnected, where improved self-regulation contributes to more effective problem-solving performance. However, the effectiveness of this approach is influenced by factors such as students’ readiness, access to technology, and instructional design. In conclusion, the Flipped Classroom is a promising approach for enhancing key competencies in Information Technology Education and offers valuable implications for future research and practice.
The Influence of Hospital Management Information Systems on Administrative Efficiency: Literature Study Andi Rahmat Reski; A. Aan B Syaputra; Liskha Ayuningrum; Nurul Alrahmi; M Awaluddin
Jurnal Pengelolaan Kesehatan Berkelanjutan berbasis Kearifan Lokal Vol. 1 No. 1 (2025): Jurnal Pengelolaan Kesehatan Berkelanjutan berbasis Kearifan Lokal
Publisher : Universitas Cahaya Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65943/h8sxef72

Abstract

This study aims to analyze the influenceHospital Management Information System (SIMRS) to administrative efficiencythrough the approachliterature studyThe study was conducted by reviewing five national scientific articles published between 2020 and 2025 that were relevant to the topic of hospital administration efficiency. The synthesis of results shows that the implementation of SIMRS plays a significant role in accelerating service processes, improving data accuracy, facilitating inter-unit coordination, and supporting faster and more effective decision-making.Overall, the results of the study show that the effectiveness of SIMRS implementation is highly dependent onmanagement support, technological readiness, and workforce training.With optimal management, SIMRS has proven to be a strategic tool for improving administrative efficiency, transparency, and the quality of hospital services in the digital era.
Effectiveness of Integrated Information Systems in Reporting Public Health Data: Literature Study  Sitti Hartinah; Liskha Ayuningrum; M Awaluddin; Nur Khafifah Bardi; Muhammad Asdar
Jurnal Pengelolaan Kesehatan Berkelanjutan berbasis Kearifan Lokal Vol. 1 No. 1 (2025): Jurnal Pengelolaan Kesehatan Berkelanjutan berbasis Kearifan Lokal
Publisher : Universitas Cahaya Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65943/f69ncs11

Abstract

This study aims to analyze the effectiveness of implementing Integrated Information Systems, such as the Community Health Center Management Information System (SIMPUS) and the Health Information System (SIK), in improving public health data reporting in healthcare facilities, particularly community health centers. The method used was a literature review of various studies published between 2020 and 2025. The results of the review indicate that implementing health information systems has been proven to accelerate service processes, improve data accuracy, and facilitate reporting to relevant agencies. However, implementation effectiveness is still influenced by human resources, technological infrastructure, internet network stability, and support from regional management and policies. Frequent obstacles include lack of operator training, technical system disruptions, and differences in readiness between regions. Therefore, increasing human resource capacity, strengthening infrastructure, and continuous system integration are key to achieving effective, accurate, and sustainable public health data reporting.
The Impact of Human Resource Quality and the Use of Accounting Information Systems on Fixed Asset Management (A Study of Employees in Kolaka Regency Government Agencies) Piscal Permata Manga; Husin Husin; Vina Olivia Pebrianty
Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 2 (2026): : May: Prosperia: Journal of Economic Development, Accounting, and Global Marke
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/w2dkyy25

Abstract

The study examines the impact of human resource quality and the utilization of accounting information systems on fixed asset management within Regional Government Agencies of Kolaka Regency, Indonesia. Effective management of public assets requires competent personnel and reliable information systems to ensure accountability, transparency, and administrative accuracy. An empirical quantitative approach was employed using purposive sampling to select 120 employees directly involved in asset administration activities. Data were collected through an online questionnaire and analyzed using multiple linear regression with IBM SPSS Statistics Version 22. Instrument testing confirmed satisfactory levels of validity and reliability, while classical assumption testing indicated that the data met the requirements for regression analysis. The findings reveal that human resource quality has a positive and significant effect on fixed asset management. The utilization of accounting information systems also demonstrates a positive and significant influence on asset management performance. Simultaneous testing confirms that both variables collectively exert a significant impact on fixed asset management effectiveness. The model explains 73.9 percent of the variance in fixed asset management outcomes, indicating substantial explanatory power. The results support the integration of Resource Based View and Technology Acceptance Model perspectives by highlighting the complementary roles of organizational competencies and digital technologies in strengthening public asset governance. The study offers practical implications for improving regional asset administration through investments in employee capability development and information system enhancement.  

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