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The Moderating Role of Corporate Governance in the Relationship Between XBRL Adoption and Information Asymmetry: Evidence from Indonesian Technology Firms Anak Agung Putu Gede Bagus Arie Susandya; Ni Nyoman Ayu Suryandari
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2094

Abstract

This study examines the effect of Extensible Business Reporting Language (XBRL)-based financial reporting on information asymmetry and investigates whether corporate governance moderates this relationship. Although XBRL is widely promoted as a digital reporting mechanism that improves accessibility, comparability, and transparency, its effectiveness in emerging markets remains inconclusive. This study focuses on technology sector companies listed on the Indonesia Stock Exchange during 2020–2022. Using 63 firm-year observations from 21 companies, data were collected from annual reports, financial statements, stock trading data, and other public corporate information. The data were analyzed using moderated regression analysis. Contrary to the initial expectation, the findings show that XBRL adoption has a positive and significant effect on information asymmetry, measured by bid-ask spread. This indicates that XBRL adoption does not automatically reduce information asymmetry in Indonesian technology firms. The interaction between XBRL adoption and corporate governance is also positive and significant, suggesting that corporate governance strengthens the positive association between XBRL adoption and information asymmetry. These findings imply that digital reporting technology alone is insufficient to improve transparency without adequate investor capability, reporting quality, governance substance, and institutional enforcement.
The Effect of Communication, Information, and Education (CIE) on Breastfeeding Techniques on the Reduction of Breast Engorgement in the Working Area of ​​Talang Tinggi Community Health Center, Seluma Regency Entan Afriannisyah; Handayani Handayani; Reni Hariyanti; Kintan Anisa
Jurnal Kebidanan Manna Vol. 5 No. 1 (2026)
Publisher : Gayaku Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jkm.v5i1.2036

Abstract

Background : Breast milk dam is a common problem experienced by postpartum women and can interfere with the success of breastfeeding. Inappropriate breastfeeding techniques are one of the factors that can contribute to the occurrence of breast milk dams. Therefore, effective Communication, Information, and Education (IEC) regarding proper breastfeeding techniques is needed to improve mothers' knowledge and skills and prevent breast milk dams. Methods : This study used an analytic survey with a quasi-experimental approach and a two-group pre-test and post-test design. The study involved 32 postpartum women in the working area of Talang Tinggi Health Center, Seluma Regency, who were divided into an experimental group and a control group. The experimental group received IEC on breastfeeding techniques using leaflet media, while the control group received IEC without leaflet media. Data were analyzed using the Wilcoxon Signed Rank Test and Mann-Whitney U Test. Results : The Wilcoxon test showed a significant reduction in the incidence of breast milk dams in the experimental group after the IEC intervention using leaflets (p = 0.004; <0.05). In the control group, the intervention without leaflet media showed a less significant difference (p = 0.034). The Mann-Whitney U Test showed a significant difference between the experimental and control groups in reducing the incidence of breast milk dams (p = 0.001; <0.05). Conclusion: IEC on proper breastfeeding techniques accompanied by leaflet media is effective in reducing the incidence of breast milk dams among postpartum women. Leaflet-based IEC can improve mothers' knowledge and skills in applying correct breastfeeding techniques and may be used as an effective communication and educational strategy in primary health services
Développement de la vidéo touristique bilingue de la ville de Semarang comme source d’information pour les touristes francophones Aullia Salsabila; Neli Purwani
Didacticofrancia Journal Didactique du FLE Vol. 15 No. 1 (2026): Mai 2026
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/didacticofrancia.v15i1.26359

Abstract

Indonesia is an archipelagic country rich in ethnic, cultural, and linguistic diversity. Semarang City, located in Central Java, reflects this richness through its unique blend of Javanese, Chinese, and Dutch cultural influences. While Semarang holds strong potential in cultural and historical tourism, its promotion remains limited, especially among French-speaking tourists. According to 2023 data from the Semarang Department of Culture and Tourism, the number of francophone visitors is still low compared to those from the Netherlands and China. One of the main challenges identified is the lack of promotional media for tourism in French. This study uses the Research and Development (R&D) method to develop a bilingual (French Indonesian) tourism promotional video. The product is designed to meet the information needs of French-speaking tourists and enhance Semarang’s appeal as a cultural and historical destination. The conclusion of this research highlights the importance of bilingual promotional videos to effectively attract and inform francophone tourists.
INTEGRATED WEB MOBILE INFORMATION SYSTEM FOR OPTIMIZING ADMINISTRATIVE MANAGEMENT OF ROUDATUL JANNAH ISLAMIC BOARDING SCHOOL Marlia Sari; Lusia Septia Eka Esti Rahayu; Muhammad Rasid; Muhammad Junaid
Jurnal Ilmu Siber dan Teknologi Digital Vol 4 No 2 (2026): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jisted.v4i2.6730

Abstract

Purpose: This study analyzes the optimization of Islamic boarding school administrative management through an integrated information system to improve service effectiveness, data accuracy, and administrative efficiency.Research Methodology: This study applies the System Development Life Cycle (SDLC), including planning, requirements analysis, design, implementation, testing, and maintenance. Data were collected through observations, interviews, and documentation.Results: The integrated web-mobile information system successfully met all functional requirements based on Black Box Testing and received positive user evaluations for usability and accessibility. The system improved data processing, information accuracy, reporting, transparency, and administrative services while supporting better monitoring and decision-making.Conclusion: The implementation of the integrated web-mobile information system effectively enhanced the efficiency and quality of administrative management at the Roudatul Jannah Islamic Boarding School, demonstrating its potential as a practical digital solution for Islamic boarding school administration.Limitations: The study was conducted in a single Islamic boarding school, limiting the generalizability of the findings.Contribution: This study proposes an integrated administrative information system model that supports the digital transformation and effectiveness of Islamic boarding school administration.
Information System for Services for Making Cover Letters for Family Cards and Resident Identity Cards at the Ngenep Village Office Fachrudin Pakaja; Maulana Abdul Rahman; HM Amir HM; Muhammad Nasrullah; Rizqiyatul Khoiriyah
International Journal of Information Systems and Technology Vol. 1 No. 05 (2025): International Journal of Information System and Technology (IJOINT)
Publisher : oneamrd (One a Mllions Dreams Corporation)

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

Abstract

This study aims to develop an information system for providing cover letters for Family Cards (KK) and Resident Identity Cards (KTP) at the Ngenep Village Office. The system development method uses the SDLC (System Development Life Cycle) approach with stages of planning, analysis, design, development, testing, implementation, and maintenance. The system was built using the PHP programming language and MySQL database. The results show that this system can facilitate the public in submitting cover letter applications online without having to come to the village office, and assist officers in data management and reporting. This system is expected to improve the efficiency of population administration services at the village level.
Artificial Intelligence in Public Information Systems: Transforming Digital Governance and Service Delivery Tienne Nhung
Asian Digital Governance Problems Vol. 2 No. 2 (2025): Asian Digital Governance Problems
Publisher : Asian Digital Governance Problems

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/

Abstract

Purpose: This study examines how Artificial Intelligence (AI) contributes to the transformation of public information systems, digital governance, and public service delivery in Vietnam while identifying the institutional factors that support sustainable AI adoption. Subjects and Methods: A qualitative case study approach was employed involving government officials, public information system managers, information technology specialists, and citizens with experience using AI-enabled public services. Data were collected through semi-structured interviews, document analysis, and literature review, and analyzed using thematic analysis. Results: The findings indicate that AI has significantly improved administrative efficiency through service automation, chatbot technology, machine learning, and integrated digital information systems. AI strengthened transparency, accountability, evidence-based decision making, and citizen-centered service delivery by improving accessibility, response speed, and service consistency. However, the study also identified persistent challenges, including unequal digital infrastructure, limited human resource capacity, regulatory adaptation, cybersecurity, data governance, and institutional coordination. These findings demonstrate that successful AI implementation requires organizational and governance transformation alongside technological innovation. Conclusions: AI has become a strategic enabler of digital transformation in Vietnam by enhancing public information systems and governance performance. Nevertheless, the sustainability of AI adoption depends on balanced investments in technological capability, institutional readiness, regulatory support, human capital development, and collaborative governance to ensure transparent, accountable, inclusive, and responsive public administration.
Peningkatan Kinerja Karyawan Melalui Peningkatan Employee Engagement, Human Resource Information System,Dan Training Pada Ud Sari Laut Reval Andra Mudzika; Kukuh Mulyanto
Jurnal Mirai Management Vol 11, No 2 (2026)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v11i2.12360

Abstract

Kondisi awal yang menjadi dasar kajian adalah terjadinya penurunan capaian target produksi hingga 18 persen di UD Sari Laut; hal ini diduga berkaitan erat dengan cara pengelolaan sumber daya manusia yang diterapkan. Kajian ini berfokus pada mengkaji posisi keterkaitan keterlibatan karyawan, sistem informasi manajemen sumber daya manusia, serta program pelatihan terhadap kinerja tenaga kerja di lingkungan usaha tersebut. Pendekatan yang diterapkan bersifat kuantitatif dengan sifat deskriptif dan berorientasi pada hubungan sebab-akibat. Keseluruhan tenaga kerja yang berjumlah 57 orang menjadi lingkup populasi, dengan pemilihan sampel dilakukan secara sengaja sesuai kriteria yang ditetapkan. Data dikumpulkan lewat penyebaran daftar pertanyaan dengan skala penilaian 1 sampai 10, kemudian diolah menggunakan perangkat lunak SPSS versi 25. Tahapan analisis meliputi pengecekan kelayakan alat ukur, pengujian syarat asumsi dasar, penerapan persamaan regresi berganda, serta verifikasi hipotesis yang diajukan. Dalam konfigurasi hubungan antarvariabel, keterlibatan karyawan memberikan arah pengaruh yang menguatkan dan memiliki tingkat kepercayaan statistik sebesar 0,010. Sistem informasi manajemen sumber daya manusia juga menunjukkan pola yang sama dengan tingkat signifikansi 0,000. Sebaliknya, unsur pelatihan berperan menurunkan kinerja secara terukur dengan nilai probabilitas 0,007. Ketiga unsur tersebut secara bersama-sama membentuk hubungan yang bermakna secara statistik, terlihat dari nilai statistik F sebesar 22,016 dan kontribusi pengaruh gabungan yang menjelaskan 55,5 persen dari perubahan yang terjadi pada kinerja karyawan.
Transformation of Management Information Systems in the Digital Era: Integration of Big Data, Artificial Intelligence, and Strategic Decision-Making Hapini Awang; Mazzlida Mat Deli
International Journal of Information System and Innovation Management (IJISIM) Vol. 3 No. 1 (2025): International Journal of Information System and Innovation Management
Publisher : Yayasan Pendidikan Islam Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/ijisim.v3i1.2055

Abstract

The rapid development of digital technologies has driven organizations to adopt Management Information Systems (MIS) that are more adaptive, intelligent, and integrated. MIS no longer functions merely as an administrative record-keeping tool but has evolved into a strategic system that supports real-time, data-driven decision-making. This article aims to examine recent developments in Management Information Systems within the context of digital transformation, with a particular focus on the integration of big data, artificial intelligence (AI), and predictive analytics. The method employed is a literature review of international scholarly publications and recent industry reports. The findings indicate that modern MIS significantly enhances managerial decision effectiveness, operational efficiency, and organizational competitiveness. These results underscore that strengthening MIS through intelligent technologies has become a strategic necessity for organizations in the digital economy era.
The Effect Of Information Gap Activity On The Interactional Competence Of Tenth-Grade Students at SMAN 1 Tanjungpinang Dinda Pritaputri Ramadhan; Satria Agust; Elsa Ernawati Nainggolan
Jurnal Bastra (Bahasa dan Sastra) Vol. 11 No. 3 (2026): JURNAL BASTRA EDISI JULI 2026
Publisher : Program Studi Pendidikan Bahasa dan Sastra Indonesia, FKIP, Universitas Halu Oleo Kampus Bumi Tridharma Andounohu Kendari, Provinsi Sulawesi Tenggara – Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36709/bastra.v11i3.2975

Abstract

Interactional competence is an important aspect of English speaking instruction because students need to respond, manage turn-taking, repair communication breakdowns, and maintain shared meaning with interlocutors. This study aimed to examine the effect of Information Gap Activity on the interactional competence of tenth-grade students at SMAN 1 Tanjungpinang. The study employed a quantitative pre-experimental approach with a one-group pre-test and post-test design. The participants were 36 students of class X-16 in the 2025/2026 academic year. Data were collected through paired speaking tests assessed by two raters using five indicators: responsiveness, turn-taking, repair, fluency, and accuracy. The data were analyzed using descriptive statistics, the Shapiro-Wilk normality test, and the Wilcoxon signed-rank test. The findings showed that the mean score increased from 57.44 in the pre-test to 75.94 in the post-test, with all students improving. The Wilcoxon test showed a significant difference (Z = -5.261; p < .001). This implies that Information Gap Activity effectively promotes interactive, collaborative, and meaning-oriented speaking instruction.
Analysis of Student Experience in Using Building Information Modeling (BIM) to Understand the Concept of Steel Structure Muhammad Raihansyah Muhadzib; M. Agphin Ramadhan; Arris Maulana; Galeh Nur Indriatno Putra Pratama
Jurnal Pendidikan Teknik Sipil Vol. 7 No. 1 (2025): June
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpts.v7i1.83610

Abstract

Background: BIM is a digital program or software that was created to transform the conventional construction world into a digital and integrated construction world to facilitate development work. This study aims to determine the experience of students in using BIM to understand the concept of Steel Structures for students of classes 2020 & 2021. Methods: This research uses a qualitative approach with thematic analysis techniques, whose data collection uses BIM test scores and Steel Structure II scores. Data collection techniques were carried out by interviewing 10 students who could do the BIM test and get high Steel Structure scores. Thematic analysis using ChatGPT version 4. Results: The results show that there are 6 themes in the experience of students in using BIM to understand the concept of Steel Structure. The first theme is the general experience with BIM. The second theme is the benefits of using BIM for Steel Structures. The third theme was the challenges in using BIM, and students experienced initial difficulties in understanding BIM. The fourth theme was the role of BIM in improving understanding of Steel Structures. The fifth theme is the perception of using BIM in civil engineering learning. The sixth theme is suggestions for improving the use of BIM. Conclusion: This research concludes that the use of BIM in learning Steel Structure is very useful to deepen students' understanding of the concept of Steel Structure.

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