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Enhancing Fashion Inventory Reporting: How Accounting Information Systems Improve Report Effectiveness in Bandung Adam Ramdani; Tri Ningsih
Acman: Accounting and Management Journal Vol. 6 No. 1 (2026): Acman: Accounting and Management Journal
Publisher : P3M, Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v6i1.05

Abstract

Standardized inventory management often fails to meet the dynamic demands of the fast-fashion industry, leading to inefficiencies. This study investigates the critical challenges surrounding inventory effectiveness within a prominent fashion company based in Bandung, Indonesia. This research aims to examine and evaluate the specific extent to which an Accounting Information System (AIS) for inventory influences overall inventory effectiveness. The study utilized a quantitative survey approach. The researchers collected primary data from a targeted sample of warehouse staff, production administrators, and supply chain personnel using a simple random sampling technique. The study employed simple linear regression analysis to analyze the quantitative data and test the hypothesis regarding the relationship between the two variables. The statistical analysis reveals that the implementation of an inventory AIS exerts a significant positive impact on inventory effectiveness. Well-integrated information systems directly optimize stock control and reduce operational errors. While previous studies often focus on general corporate retail, this research isolates the unique operational ecosystem of a Bandung-based fashion hub. It highlights how localized supply chain dynamics adapt to modern digital accounting frameworks. These findings imply that fashion enterprises must prioritize investments in robust, tailored AIS modules. Doing so will streamline supply chain communication, minimize stock discrepancies, and ultimately enhance market competitiveness.
Innovation Adoption of The Regional Government Administration Information System (SIPD) in Supporting The Planning and Budgeting Process Penina Lambai; Djunaidi; Katriza Imania
ARISTO Vol 15 No 1 (2027): January : Forthcoming
Publisher : Universitas Muhammadiyah Ponorogo

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

Abstract

Digital transformation has positioned the Regional Government Information System (SIPD) as a strategic instrument for integrating regional planning and budgeting. However, its implementation continues to face technical challenges, limited bureaucratic capacity, and organizational adaptation. This study aims to examine the adoption of SIPD in supporting regional planning and budgeting at the Regional Development Planning, Research, and Innovation Agency (Bapperida) of East Nusa Tenggara Province through the perspective of Rogers' Innovation Adoption Theory. A qualitative phenomenological approach was employed. Data were collected through in-depth interviews, observation, and document analysis involving five purposively selected informants and analyzed using the interactive model of Miles, Huberman, and Saldaña based on Rogers' five stages of innovation adoption. The findings indicate that SIPD adoption progressed through the stages of knowledge, persuasion, decision, implementation, and confirmation. Initial knowledge was developed through formal policy communication, whereas favorable perceptions, organizational commitment, and sustained utilization evolved through practical experience, organizational learning, and institutional adaptation. Although SIPD strengthened the integration of planning and budgeting, its effectiveness remained constrained by technical challenges, data quality issues, and variations in users' capabilities. This study concludes that successful SIPD adoption depends not only on technological capability but also on organizational learning, institutional support, and continuous coordination that institutionalize digital innovation within regional planning and budgeting. Keyword: Innovation Adoption; SIPD; Regional Planning; Regional Budgeting
The Role Of Accounting Information Systems In Improving The Efficiency Of Financial Management Of The Nias Heritage Museum Foundation Natalia Laoli; Dedi Irawan Zebua; Serniati Zebua; Noviza Asni Waruwu
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.9398

Abstract

Efficient financial management is a challenge for non-profit organizations, including the Nias Heritage Museum Foundation, which relies heavily on grants, donations, and non-commercial income. The main problem faced by the foundation is the use of Microsoft Excel for financial recording, resulting in reporting processes that take 3–7 working days, a high risk of input errors, lack of internal controls, and limited real-time data access. These conditions hinder the efficiency, transparency, and accountability of the foundation’s financial management.This study aims to analyze the role of Accounting Information Systems (AIS) in improving financial management efficiency at the Nias Heritage Museum Foundation. The research adopts a qualitative descriptive approach, with data collected through interviews, direct observation, and documentation. Data analysis was carried out through data reduction, data presentation, and conclusion drawing stages.The results show that although the Excel-based AIS provides flexibility in recording and reporting, it has significant limitations, including the absence of automation features, minimal integration between divisions, and the risk of data loss due to local storage. The current AIS plays a role in supporting transaction recording, report preparation, financial control, and improving accountability to both internal and external parties. However, its role is not yet optimal due to reliance on manual input and technological constraints.The study concludes that the AIS used by the Nias Heritage Museum Foundation has provided a basic contribution to smooth financial administration but has not yet achieved maximum efficiency. To improve performance, it is recommended to adopt an integrated application-based AIS, provide staff training, strengthen internal controls, and implement cloud-based data storage systems. These measures are expected to accelerate reporting processes, reduce errors, and enhance the foundation’s transparency and accountability in the long term.
The Effect of Financial Technology on Financial Reporting Quality: The Mediating Role of Accounting Information Systems Ida Bagus Putra Yogismara Yogismara
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 3 (2026): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i3.2315

Abstract

This research explores the impact of Financial Technology (FinTech) implementation on the quality of financial reporting, while also assessing the mediating function of Accounting Information Systems (AIS) in organizations based in Bali, Indonesia. Although FinTech adoption and financial reporting quality have been studied separately, limited research has tested AIS as a mediating mechanism across diverse organizational sectors in Bali. The study is designed to determine how the use of digital financial tools contributes to improving key aspects of financial reporting such as accuracy, reliability, timeliness, and relevance through enhanced accounting system performance. A quantitative methodology was applied, utilizing survey responses from 185 accounting and finance practitioners employed in banks, hospitality enterprises, cooperatives, and private sector organizations across Bali. Purposive sampling guided participant selection, targeting individuals active in FinTech-related financial activities. For data analysis, Structural Equation Modeling (SEM) with SmartPLS/AMOS was employed to explore direct and indirect variable relationships. FinTech adoption significantly improves financial reporting quality, and AIS partially mediates this link, showing FinTech’s direct influence plus an indirect pathway through enhanced AIS effectiveness. Organizations that integrate FinTech with efficient AIS frameworks tend to experience improved reporting accuracy, faster financial processing, and reduced errors. In conclusion, the integration of FinTech and AIS plays a crucial role in advancing financial reporting quality in Bali. Digital transformation in accounting is highlighted by the study as vital for enhancing transparency and decision-making efficiency.
The Effect of Budgetary Participation, Organizational Commitment, and Locus of Control on Budgetary Slack with Information Asymmetry as a Moderating Variable Azwaliza Aziz Izlin; Nyimas Wardatul Afiqoh
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 3 (2026): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i3.2324

Abstract

Corporate budgeting serves as an operational blueprint outlining subsequent organizational activities and bridging the gap between high-level strategies and tangible short-to-long-term objectives. This study examines the deterministic effects of budgetary participation, organizational commitment, and Locus of Control (LoC) on budgetary slack, while positioning information asymmetry as a moderating variable. Employing a quantitative framework, empirical data were gathered via purposive sampling targeting managerial and accounting personnel within PT Semen Indonesia Group, East Java. Primary data collection was executed through an online Likert-scale questionnaire and subsequently evaluated utilizing Structural Equation Modeling-Partial Least Squares (SEM-PLS). The empirical findings indicate that neither budgetary participation nor organizational commitment exerts a direct influence on budgetary slack; however, their relationships are significantly amplified by information asymmetry. Conversely, locus of control demonstrates negligible direct or moderating impacts. These insights highlight the critical necessity of mitigating information asymmetry to suppress budgetary slack, thereby underscoring the urgency for transparency-driven and accountable budgeting policies. Acknowledging constraints such as a parsimonious model design and a confined sample size, this paper suggests that future inquiries incorporate multi-dimensional frameworks and broader institutional representations.
Development of an Information System to Enhance Supply Chain Efficiency of Gentle Living: Demand Forecasting, Buffer Stock, and Stock Verification Muhammad Khasbul Hadi; Farid Angga Pribadi; Rakhmat Arianto
Journal of Evrímata: Engineering and Physics Vol. 04 No. 01, 2026
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/journalofevrmata.vi.137

Abstract

The rapid growth of e-commerce has considerably amplified the complexity of supply chain management, particularly for small and medium enterprises (SMEs) that sell fast-moving consumer goods. Gentle Living, a web-based baby product retailer, faces persistent operational challenges rooted in inaccurate raw material recording, the absence of demand forecasting, unstructured buffer stock management, and unsystematic stock verification. These deficiencies result in stockouts, overstock, and disrupted production continuity. Digital transformation of supply chain operations has emerged as a critical success factor for SMEs competing in dynamic e-commerce environments, where operational inefficiencies directly translate into customer attrition and revenue loss. This study develops a web-based information system that integrates three core supply chain modules: demand forecasting using the Autoregressive Integrated Moving Average (ARIMA) method, buffer stock calculation using the probabilistic safety stock model, and stock verification (stock opname) supported by inventory reconciliation workflows. System development follows the Agile methodology, with Laravel as the primary backend framework and Python for time-series processing. Functional testing employs Black-Box Testing, while user acceptance is evaluated through User Acceptance Testing (UAT). The ARIMA model demonstrated practically acceptable forecasting accuracy with MAPE values within industry-standard thresholds (<20%), and the probabilistic buffer stock formula successfully calibrated safety inventory thresholds to service-level requirements. Results indicate that the system accurately predicts demand trends, maintains appropriate buffer stock levels, and significantly reduces inventory discrepancy rates, thereby improving the overall efficiency and resilience of Gentle Living's supply chain.
A Web-Based Information System for Targeted Social Assistance Distribution in Rural Communities: Evidence from Bontoa Village, Indonesia Ummiati Rahmah; Syahrul Syahrul; Muh. Amir; Bobur Sobirov
Ceddi Journal of Information System and Technology (JST) Vol. 4 No. 2 (2025): December
Publisher : Yayasan Cendekiawan Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56134/jst.v4i2.143

Abstract

Social assistance distribution in Bontoa Village, Maros Regency, was previously handled through manual records, which reduced administrative efficiency, constrained transparency, and increased exposure to data manipulation. A web-based information system was designed and implemented to support targeted distribution for low-income households at the village level. System development followed the waterfall model, covering requirements analysis, system design, implementation, and testing. Empirical inputs were obtained from field observations, document analysis, and user involvement during evaluation. Functional validity was examined through black-box testing, while user acceptance was measured using a structured questionnaire administered to ten respondents representing village officials and community members. Descriptive quantitative analysis produced an average acceptance score of 87.2% (44/50), indicating strong perceived usability and relevance. The implemented system improved data accessibility, strengthened structured beneficiary management, and supported more efficient administrative workflows in distribution and reporting. These findings add empirical support for deploying web-based governance tools in rural social assistance settings where administrative capacity and information control remain limited.
Design and Implementation of Cloud-Based Information Systems for SMEs: Enhancing Efficiency and Scalability Kamaruddin Kamaruddin; Akbar Iskandar; Muh Riyaldi Pratama; Ming-Chung Chang
Ceddi Journal of Information System and Technology (JST) Vol. 4 No. 2 (2025): December
Publisher : Yayasan Cendekiawan Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56134/jst.v4i2.152

Abstract

Small and Medium Enterprises (SMEs) play a critical role in economic growth and employment, yet their ability to remain competitive is often constrained by limited capital, fragmented information infrastructure, and uneven digital capabilities. In recent years, cloud-based information systems have been increasingly adopted as an alternative to conventional IT infrastructures, particularly due to their scalability, flexibility, and reduced upfront investment requirements. This study examines the design and implementation of cloud-based information systems in SMEs and evaluates their implications for operational efficiency and organizational scalability. Using a quantitative explanatory research design, data were collected from SMEs that have implemented cloud solutions and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that organizational readiness and security risk management are decisive factors shaping the effectiveness of cloud system implementation. SMEs with adequate preparedness and structured risk controls are more likely to achieve measurable improvements in process efficiency, data integration, and decision-making responsiveness. In addition, the findings highlight that modular and scalable system architectures allow SMEs to adjust operational capacity in line with market fluctuations while avoiding excessive infrastructure costs. By empirically linking system design choices with organizational and governance conditions, this study contributes an integrated framework to the literature on SME digital transformation. The results also provide practical guidance for managers and policymakers in formulating cloud adoption strategies that support long-term digital resilience.
Subjective Norms and Perceived Ease of Use Driving Healthcare Information System Behaviour Sulistiowati Sulistiowati; Jusak Jusak; Dyan Angesti; Erwin Sutomo; Titik Lusiani
Jurnal Manajemen Kesehatan Yayasan RS.Dr. Soetomo Vol. 12 No. 1 (2026): JMK Yayasan RS.Dr.Soetomo, April 2026
Publisher : STIKES Yayasan RS.Dr.Soetomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29241/jmk.v12i1.2529

Abstract

This study investigates the adoption of Hospital Information Systems (HIS) through an extended Technology Acceptance Model (TAM), uniquely positioning user satisfaction as a mediator within a mandatory clinical setting. While traditional models emphasize satisfaction as a prerequisite for success, this research reveals a paradoxical shift at RSU Dr. Suyudi, where HIS usage is compulsory. Analyzing data through PLS-SEM, the results demonstrate that User Satisfaction plays a non-significant role in bridging system perceptions and actual usage behavior. Instead, the structural path is heavily dominated by Subjective Norms and Professional Image, which significantly drive Perceived Usefulness. Furthermore, the influence of Perceived Ease of Use and Subjective Norms on Usage Behavior remains robust. These findings indicate that in the hospital setting, professional norms and system simplicity carry much more weight than individual affective satisfaction. Theoretically, this study challenges the necessity of the satisfaction construct in mandatory digital health frameworks. Managerially, hospital administrators should pivot from superficial satisfaction metrics toward strengthening digital work cultures and streamlining user interfaces. By prioritizing professional prestige and operational ease, organizations can ensure more effective system integration in high-stakes clinical environments.
The Effect of a Digital-Based Attendance Information System and Work Motivation on Teachers' Work Discipline Muhammad Farhan Attoillah; M. Syaifuddin; Nunu Mahnun; Kodarni Kodarni
Urwatul Wutsqo: Jurnal Studi Kependidikan dan Keislaman Vol. 15 No. 2 (2026): Sociocultural Islamic Education
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat (LP3M) IAI Al Urwatul Wutsqo - Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54437/urwatulwutsqo.v15i2.3394

Abstract

This study is situated within the discourse of educational management, particularly teacher work discipline in relation to the use of digital-based attendance information systems and work motivation. The research problem is grounded in the continued presence of delays in task completion, suboptimal lesson planning, delayed implementation of evaluation, and irregular teacher attendance in school activities. This study aims to analyze the effect of digital-based attendance information systems and work motivation on teacher work discipline at public senior high schools in Kulim District, Pekanbaru, both partially and simultaneously. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 129 teachers and educational staff at SMAN 10 Pekanbaru and SMAN 11 Pekanbaru using a census technique. The novelty of this study lies in its integrated examination of technological and psychological factors in explaining teacher work discipline, whereas previous studies have generally discussed digital attendance systems and work motivation separately. The results show that the digital-based attendance information system has a positive and significant effect on teacher work discipline, with a regression coefficient of 0.333. Work motivation also has a positive and significant effect, with a stronger regression coefficient of 0.601. Simultaneously, both variables have a significant effect, with an Fcount value of 42.990 and a contribution of 40.6%. Academically, these findings strengthen educational management studies by showing that teacher discipline is not only shaped by technology-based monitoring, but also by motivational factors that drive professional responsibility. Therefore, the development of teacher work discipline requires an integrated management approach that combines effective digital supervision with the strengthening of work motivation.

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