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PENGARUH GREEN INNOVATION STRATEGIC ORIENTATION DAN DIGITAL TECHNOLOGY IMPLEMENTATION TERHADAP GREEN COMPETITIVENESS: PERAN MEDIASI GREEN INFORMATION PROACTIVENESS, TRANSPARENCY, DAN FORMALITY PADA UMKM DI MADURA Achmad Imam; Moh Hamzah; Sri Wulandari; Sumratih Aini; Meilinda Anggraeni; Zainurrafiqi Zainurrafiqi
Hudan Lin Naas: Jurnal Ilmu Sosial dan Humaniora Vol. 6 No. 2 (2025): Jurnal Hudan Linnaas Vol 6 No. 2, 2025
Publisher : Al-Amien Prenduan University, Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/hudanlinnaas.v6i2.2299

Abstract

This study examines the influence of Green Innovation Strategic Orientation (GISO) and Digital Technology Implementation (DTI) on Green Competitive Advantage (GCA) in Micro, Small, and Medium Enterprises (MSMEs) in Madura, focusing on the mediating role of Green Information Proactiveness, Transparency, and Formality. The study aims to address the challenges faced by MSMEs in adopting green innovation and digital technologies, particularly in Sampang and Sumenep, where digital literacy and environmental transparency remain low. A quantitative approach was employed, using a structured questionnaire distributed to 493 MSME managers in Sampang and Sumenep. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software to assess direct and indirect relationships among the variables. The findings indicate that both GISO and DTI significantly enhance GCA, with Green Information Proactiveness, Transparency, and Formality mediating these relationships. This study contributes to understanding how the integration of green strategies and digital technology can strengthen MSMEs’ competitive advantage while addressing gaps in the literature on green information management. By integrating three dimensions of green information as mediators, this research provides a more comprehensive understanding of GISO and DTI’s contribution to GCA in MSMEs. This approach is particularly relevant for MSMEs in regions with limited access to advanced technology and green information systems. The study offers practical implications for policymakers and MSME managers by emphasizing the importance of fostering green innovation and digital transformation. Future research is recommended to explore the role of external stakeholders and more advanced technologies in further enhancing sustainable competitiveness.
Developing an Instrument to Measure Student Acceptance of the Academic Information System (SIAKAD) at UNS Septina Galih Pudyastuti
JSPH (Jurnal Sosiologi Pendidikan Humanis) Vol. 10 No. 1 (2025): JSPH (Jurnal Sosiologi Pendidikan Humanis)
Publisher : Faculty of Social Science, Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um021v10i12025p83-94

Abstract

Penelitian ini bertujuan untuk mengevaluasi validitas dan reliabilitas model pengukuran serta menguji hubungan antar konstruk dalam model penerimaan Sistem Informasi Akademik (SIAKAD) dengan pendekatan Structural Equation Modeling (SEM). Instrumen penelitian mencakup konstruk Perfomance Expentancy (PE), Effort Expenctancy (EE), Sosial Influence (SI), Facilitating Conditions (FC), Behavioral Intention (BI), dan Use Behavior (UB). Hasil analisis menunjukkan bahwa sebagian besar indikator memenuhi syarat validitas konvergen (loading faktor ≥ 0,5), meskipun terdapat beberapa indikator lemah. Dari segi reliabilitas, hanya konstruk Use Behavior (UB) yang memiliki reliabilitas tinggi (CR = 0,796), sementara konstruk lain berada dalam kategori cukup hingga kurang. Evaluasi model struktural menunjukkan bahwa Perfomance Expentancy (PE), Social Inflence (SI), dan Faciliating Conditions (FC) signifikan terhadap Behavioral Intention (BI) maupun Use Behavior (UB), sedangkan Effort Expenctancy (EE) tidak berpengaruh signifikan. Behavioral Intention (BI) terbukti sebagai variabel mediasi yang kuat terhadap Use Behavior (UB) (β = 0,832; p < 0,001). Analisis goodness of fit mengonfirmasi bahwa model memiliki kesesuaian yang sangat baik dengan data empiris (CFI = 0,983; RMSEA = 0,030). Temuan ini menekankan pentingnya kepercayaan, dukungan sosial, dan fasilitas dalam meningkatkan pemanfaatan sistem informasi, serta perlunya peningkatan kualitas instrumen untuk pengukuran yang lebih akurat di masa mendatang.
ACCOUNTING INFORMATION SYSTEMS INFLUENCE BUSINESS DECISION QUALITY: FINANCIAL LITERACY AND GOVERNANCE MODERATION Wahyu Nugroho; Elvin Bastian; Roza Mulyadi
Jurnal Media Ekonomi (JURMEK) Vol 31 No 1 (2026): Jurnal Media Ekonomi
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurnalmediaekonomi.v31i1.3345

Abstract

Research Gap: Prior studies largely examine the direct effects of accounting information systems on decisions in private organizations, leaving unclear whether users' financial capability and governance arrangements jointly determine the decision value of accounting information in public-community enterprises. Purpose: This study examines whether accounting information systems (AIS) and management accounting information systems (MAIS) improve business decision quality and whether financial literacy and governance strengthen those relationships in jointly owned village enterprises. Research Methodology: An associative quantitative survey was conducted among managers of 26 active BUM Desa Bersama-UPK LKD units in Serang Regency, Indonesia. Of 145 questionnaires distributed, 109 usable responses were obtained (75.17%). Reflective constructs were measured using five-point Likert scales and analyzed with PLS-SEM in SmartPLS 4.1.1.8. Results: AIS and MAIS positively affected business decision quality (beta = 0.258 and 0.208; p < 0.001). Financial literacy strengthened the AIS and MAIS effects (beta = 0.291 and 0.340; p < 0.001), while governance also strengthened both effects (beta = 0.327 and 0.335; p < 0.001). The model explained 81.4% of decision-quality variance, had acceptable fit (SRMR = 0.073), and showed positive global predictive relevance (Q2 = 0.814). Conclusions: Accounting information improves decisions not merely because it is available, but because financially literate managers can interpret it and governance mechanisms require transparent, accountable use. Limitations: The cross-sectional, self-reported design and single-regency setting limit causal and geographic generalization; the Q2 statistic is an in-sample global predictive-relevance index rather than an out-of-sample PLSpredict result. Contributions: The novelty lies in modeling financial literacy as an interpretive capability and governance as an agency-control mechanism simultaneously. The findings extend Agency Theory by showing that information systems reduce agency problems only when agents possess the capability and incentives to use evidence responsibly. Practically, BUM Desa Bersama should combine standardized AIS/MAIS reports with financial-literacy development, documented decision protocols, and governance review.
Peningkatan Kompetensi Desain Building Information Modelling (BIM) melalui Pelatihan Perangkat Lunak Autodesk Revit bagi Guru dan Siswa SMK PGRI 1 Ngawi Dlauissama Dlauissama; Bambang Sabariman; Krisna Dwi Handayani; Yogie Risdianto; Siti Talitha Rachma
Semeru: Jurnal Pengabdian Kepada Masyarakat Volume 2 Nomor 1 Tahun 2025
Publisher : LPPM Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55499/semeru.v2i1.1587

Abstract

SMK PGRI 1 Ngawi menghadapi tantangan dalam peningkatan keterampilan siswa khususnya dalam pemanfaatan perangkat lunak di bidang desain konstruksi. Terbatasnya fasilitas serta kurangnya pelatihan penggunaan perangkat berbasis digital, merupakan tantangan dalam mempersiapkan lulusan menghadapi industri konstruksi modern. Melalui program Pengabdian kepada Masyarakat (PKM) berjudul “Pelatihan Desain Building Information Modelling (BIM) dengan Perangkat Lunak Autodesk Revit bagi Guru dan Siswa,” tim dosen Universitas Negeri Surabaya memberikan pelatihan intensif yang mencakup pembuatan gambar portal, pondasi, serta penulangannya. Metode pelaksanaan kegiatan ini menggunakan metode presentasi, demonstrasi, dan praktik langsung, pre-test, post-test, serta latihan mandiri berupa tugas desain sederhana untuk mengukur pemahaman peserta. Rata-rata nilai pre-test peserta adalah 64 dengan nilai tertinggi 68, sedangkan rata-rata nilai post-test meningkat menjadi 84 dengan nilai tertinggi mencapai 100. Hal ini menunjukkan bahwa adanya peningkatan pemahaman peserta setelah mengikuti pelatihan. Peserta memberikan umpan balik positif pada setiap indikator penilaian yang mencakup relevansi materi, kejelasan penyampaian, kesesuaian durasi pelaksanaan, kemanfaatan pelatihan, kemudahan mengikuti kegiatan, penambahan pengetahuan/keterampilan, dan kepuasan kegiatan secara keseluruhan. Hasil ringkasan menunjukkan bahwa PKM dinilai berhasil dan relevan dengan kebutuhan peserta. Kata kunci: Pelatihan, Desain Bangunan, Desain Struktur, BIM, Autodesk Revit
The Effect of Accounting Information Systems, Influencer Marketing, E-Commerce, and Financial Technology on the Performance of MSMEs in Surakarta City Putri Dewi Langit; Fuad Hudaya Fatchan
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.752

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are a strategic sector that plays a crucial role in driving economic growth and equitable income distribution. Amidst the development of digital technology, MSMEs are required to adopt various technological innovations to improve their business performance. This study aims to analyze the influence of Accounting Information Systems, Influencer Marketing, E-Commerce, and Financial Technology on the performance of MSMEs in Surakarta City. This study used a quantitative approach with a survey method. The sample consisted of 100 MSMEs in the Food and Beverages (FnB) sector selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS. The results indicate that E-Commerce and Financial Technology have a positive and significant impact on MSME performance, while Accounting Information Systems and Influencer Marketing have no significant impact on MSME performance. These findings indicate that the use of digital sales platforms and financial technology plays a greater role in improving MSME performance than the use of accounting information systems and influencer-based marketing strategies. This research is expected to provide consideration for MSMEs and local governments in formulating digital technology-based MSME development policies.
Effectiveness of the Regional Government Information System (SIPD) in the Preparation of Financial Reports: Evidence from Aceh Tamiang Regency Desyana Putri; Ulfa Utari
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.806

Abstract

This study aims to analyze the effectiveness of the Regional Government Information System (SIPD) application in supporting the preparation of Local Government Financial Reports (LKPD) in Aceh Tamiang Regency. The research method used is descriptive qualitative with data collection techniques through observation, interviews, and document studies. The results show that SIPD has been effectively used in integrated regional financial management, as evidenced by the achievement of an Unqualified Opinion (WTP) Opinion from the Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI) for three consecutive years (2022–2024). However, technical and human resource constraints still need to be optimized. SIPD effectiveness is supported by government commitment, system integration, and human resource capacity building. This study recommends enhancing technical training and continuous assistance for regional financial management officials.
Enterprise Architecture Planning for ICU Nursing Information Systems: Integrating Trauma Assessment and SBAR into Service and Data Landscapes Ramandhita Aulia Wardany; Faiza Renaldi; Irma Santikarama
Jurnal Impresi Indonesia Vol. 5 No. 7 (2026): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v5i7.7966

Abstract

Healthcare information systems in Intensive Care Units (ICUs) are often developed by digitizing clinical documentation without sufficiently modeling the relationships among business services, data, and application components within an enterprise architecture. In addition, existing enterprise architecture studies in healthcare are frequently derived from organization-specific workflows, which may limit their adaptability across different healthcare institutions. This study develops a service landscape for ICU nursing information systems using the Enterprise Architecture Planning (EAP) approach and the TOGAF Architecture Development Method (ADM) up to Phase C. A qualitative case study was conducted through observation, interviews, shadowing, document analysis, and comparative analysis of enterprise architecture studies in healthcare. Business services were abstracted from comparable ICU nursing workflows, while Trauma Assessment and SBAR were used to identify information requirements and formulate the conceptual data structure. The proposed architecture comprises Business Architecture, Data Architecture, Application Architecture, and an Application Landscape that establishes traceability among business services, data entities, and application modules. The architecture was validated using the TOGAF Architecture Capability Maturity Model (ACMM), resulting in an average score of 4.03, which corresponds to Level 4 – Managed. This result indicates that the proposed blueprint is well structured, traceable, and suitable as a reference for developing ICU nursing information systems. The findings suggest that integrating business service abstraction, clinical assessment standards, and comparative enterprise architecture analysis can produce a more conceptual and adaptable architecture than approaches based solely on a single organizational case.
Analysis of the Effectiveness of Accounting Information Systems in the Local Government of Medan City Muhammad Ipan; Yunita Sari Rioni; Vina Arnita
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1590

Abstract

The development of information technology has encouraged local governments to implement Accounting Information Systems (AIS) to improve transparency, accountability, and efficiency in regional financial management. However, the implementation of AIS in the Medan City Government still faces several challenges, including limited human resource competence, inadequate technological infrastructure, and lack of system integration. This study aims to analyze the effectiveness of the Accounting Information System in the Medan City Government using the DeLone and McLean Information Systems Success Model. This research employs a quantitative approach, with data collected through questionnaires distributed to 80 local government financial management officers. Data analysis techniques include validity testing, reliability testing, normality testing, and heteroscedasticity testing, processed using SPSS software. The results indicate that all research instruments are valid and reliable, and the data meet the classical assumptions of regression analysis. System quality, information quality, and service quality have a positive effect on system use and user satisfaction. Furthermore, system use and user satisfaction positively influence the effectiveness of the Accounting Information System. Overall, the Accounting Information System implemented by the Medan City Government is categorized as effective; however, improvements in service quality and continuous development of human resource competencies are still required to optimize the implementation of the system.
The Relationship Between Information Sources and the Attitudes of Breastfeeding Mothers in the Success of Exclusive Breastfeeding at PMB Bdn. Tri Utami Sari, S.SiT Umi Khasanah; Hasna Try Aryani; Fitriani Nur Damayanti
Jurnal Kebidanan Vol 15, No 1 (2026): February 2026
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/jk.15.1.2026.59-63

Abstract

Background: Exclusive breastfeeding is an important factor in maternal and infant health, but its success rate in Indonesia, including in Semarang, is still low. One of the factors that influences the success of exclusive breastfeeding is the source of information and the attitude of breastfeeding mothers. Purpose: To analyze the relationship between information sources and the attitudes of breastfeeding mothers in the success of exclusive breastfeeding at PMB Bdn. Tri Utami Sari, S.SiT using a quantitative research approach. Method: A quantitative study with a cross-sectional design was conducted on 51 breastfeeding mothers at PMB Bdn. Tri Utami Sari, S.SiT. Data were collected through questionnaires to identify information sources and maternal attitudes, analyzed using the Spearman Rho test. Result: The majority of mothers (82.4%) exhibited a positive attitude toward exclusive breastfeeding, with the primary information source being healthcare providers (23.5%). Statistical analysis revealed a moderate positive correlation (r = 0.388) that was statistically significant (p = 0.005) between information sources and maternal attitudes. Healthcare providers and mass media supported positive attitudes, while family influence tended to correlate with negative attitudes. Conclusion: There is a significant relationship between information sources and the attitudes of breastfeeding mothers, where information from healthcare providers enhances positive attitudes toward the success of exclusive breastfeeding. 
The Development Of Bilingual Information Boards To Support Recreational Tourism At Marisa Beach Cinta Tri Andalis Mendrofa; Cinthika Joe Apriani Harefa; Florencia Ananda Gulo; Afore Tahir Harefa
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 3: April 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i3.15340

Abstract

Recreational tourism destinations depend not only on natural attractions but also on the availability of supporting facilities that ensure effective information delivery, visitor safety, and comfort. One such facility is the information board, which serves as a visual medium for communicating essential messages to visitors. At Marisa Beach, existing information boards are limited, largely monolingual, and not systematically designed to meet diverse visitor needs. This study aims to develop bilingual information boards to support recreational tourism at Marisa Beach. A Research and Development (R&D) approach was employed using the Borg and Gall model, encompassing needs analysis, product planning, prototype development, expert validation, revision, and field testing. The resulting product consists of bilingual information boards in Indonesian and English containing site regulations, safety information, directional guidance, and brief descriptions of the destination. Expert validation results indicate that the product is appropriate for use after minor revisions, while field testing shows that the boards are readable, easy to understand, and positively received by visitors. These findings indicate that bilingual information boards enhance information accessibility and contribute to a more inclusive and well-organized recreational tourism environment. Consequently, the development of bilingual information boards is essential for improving tourism information services and supporting sustainable destination management at Marisa Beach.

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