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Issuer’s Liability for Misleading Information: Study of Article 80 Capital Market Law from Legal Liability Perspectivele of Article Mochammad Rizky Maulana Maulana; Sang Ayu Putu Rahayu; Mayzura Kamila Sukma
Law Research Review Quarterly Vol. 12 No. 5 (2026): Special Edition Part 1
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/lrrq.v12i5.48801

Abstract

The capital market heavily relies on the principle of full disclosure to maintain investor trust and market efficiency. However, violations such as presenting misleading information in the prospectus remain a significant issue. The main problem addressed in this paper is the difficulty investors face in obtaining civil compensation when issuers provide inaccurate material facts, as regulatory enforcement tends to prioritize administrative sanctions over civil restitution. This study aims to analyze the issuer's liability for misleading information and examine the implementation of Article 80 of Law Number 8 of 1995 concerning the Capital Market from a legal liability perspective. This study employs a normative legal research method utilizing statutory and conceptual approaches. The findings reveal that while Article 80 establishes a robust foundation for civil liability based on fault, its practical execution is hindered by the heavy burden on investors to prove a direct causal link between the misleading information and their financial loss. Consequently, dispute settlements rarely result in actual compensation for public shareholders. In conclusion, the current disclosure settlement mechanism is inadequate to provide fair legal protection. It requires regulatory reinforcement to operationalize civil liability effectively, ensuring issuers are held accountable for financial restitutions to restore legal certainty in the Indonesian capital market.
Breaking the Digital Barrier: Reimagining Accounting Information Systems for Micro, Small, and Medium Enterprises I Made Dwi Hita Darmawan; Ida Bagus Ardhi Putra; Ni Putu Noviyanti Kusuma; Putu Angga Widiarta; Desak Ayu Cinta Dwiapsari
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2026.v21.i01.p04

Abstract

This study examines the barriers to the adoption of Accounting Information Systems (AIS) among micro, small, and medium enterprises (MSMEs) in Bali, Indonesia, a setting that reflects many of the institutional, technological, and resource constraints commonly faced by businesses in emerging economies. The study seeks to develop an adaptive framework for AIS implementation that is sensitive to the limited digital capabilities, managerial capacity, and financial resources of MSMEs. Employing a qualitative exploratory case study design, the study draws on in-depth interviews with 19 MSME owners and managers. The interview data were analysed using thematic analysis to identify recurring patterns, challenges, and contextual conditions influencing AIS adoption. The findings reveal six interrelated barriers: resource constraints, limited managerial competence, perceived technological complexity, resistance to change, external pressures, and fragmented integration with cloud-based solutions. These barriers do not operate in isolation; rather, they collectively shape how MSME actors perceive the usefulness, feasibility, and long-term value of AIS implementatio n.The study concludes that AIS adoption in MSMEs should be understood as a contextual and gradual process rather than a uniform technological intervention. Successful implementation requires more than access to accounting software; it depends on targeted digital literacy support, managerial capacity-building, and modular AIS designs that are affordable, user-friendly, and compatible with existing business practices. These findings offer practical implications for policymakers, technology providers, and business support institutions seeking to improve MSME financial reporting, internal control, and decision-making through more inclusive and contextually realistic AIS strategies.
Strengthening the Monitoring and Reporting Policy of DPRD's Aspirational Programs (Pokir) Based on An Integrated Information System in North Gorontalo Regency Latif M.Pasi
Madani: Jurnal Politik dan Sosial Kemasyarakatan Vol. 18 No. 1 (2026): MADANI : Jurnal Politik dan Sosial Kemasyarakatan
Publisher : Universitas Islam Darul Ulum Lamongan

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Abstract

The Main Thoughts (Pokir) of the Regional House of Representatives (DPRD) serve as a strategic instrument in regional development planning. However, the management of Pokir in North Gorontalo Regency faces accountability issues in the post-budgeting phase due to a weak monitoring and reporting system. This policy paper aims to formulate a policy to strengthen an integrated and performance-based monitoring system for Pokir. Employing a descriptive qualitative approach with a case study of the 2022-2025 period, data were obtained from documents of the DPRD Secretariat, Bappeda, BPKAD, and literature reviews. The analysis was conducted through problem identification using the USG (Urgency, Seriousness, Growth) method, formulation of three policy alternatives, and evaluation using criteria of effectiveness, efficiency, long-term impact, regulatory compliance, and stakeholder acceptance. The results indicate that out of 2,130 Pokir proposals, more than 80% were untraceable in terms of realization. The main root cause is the absence of an integrated information system, leading to scattered realization data across respective Regional Apparatus Organizations (OPD). Among the three alternatives analyzed, the Development of a Digital Monitoring Information System for Pokir was selected as the priority policy with the highest score (4.40). This policy will be implemented through optimizing the e-Monep application of Gorontalo Province, equipped with tagging features, unique Tracking IDs, a real-time dashboard, as well as regulatory strengthening and the establishment of a cross-institutional Pokir Coordination Team. This policy is expected to enhance the accountability, transparency, and effectiveness of Pokir expenditure, strengthen regional legislative governance, and support synchronization with the Regional Government Information System (SIPD) and data preparation for the Corruption Eradication Commission's Monitoring Center for Prevention (MCP).
Development of a CNN Application for Black Mold Detection with Management Information System Nur Aisah; Supriyati Supriyati; Rizki Dwi Sya’bana Nugraha; Rizka Dwi Putri Ningsih; Rhadith Eka Erlangga Shaputra; Abdul Malik Febrian Zulkifli; Ramadhan Syaeful Bahri
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 10 No 1 (2025): @is The Best : Accounting Information Systems and Information Technology Busines
Publisher : Labkat Press KA FTIK UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/aisthebest.v10i1.17909

Abstract

Black mold growing on damp indoor surfaces produces harmful mycotoxins that pose serious health risks, yet conventional laboratory-based identification remains slow, costly, and largely inaccessible for rural communities. This study aims to develop Peka Toksin, an Android-based mobile system that integrates a Convolutional Neural Network (CNN) with a Management Information System (MIS) to support real-time, community-level early detection of black mold. The classifier was built using transfer learning on the MobileNetV2 architecture, trained on a combined dataset of 10,537 labeled images (7,642 black-mold and 2,895 non-black-mold) obtained through field documentation during a community service program in Pamekaran Village, West Bandung Regency, supplemented with publicly available mold-image collections, and split into 7,569 training and 2,968 validation images. The application itself was developed using the Waterfall model, covering analysis, design, implementation, testing, and maintenance. Evaluation on the validation set showed an overall accuracy of 88%, with precision of 0.81, recall of 0.99, and F1-score of 0.89 for the Black Mold class, and precision of 0.98, recall of 0.76, and F1-score of 0.86 for the Non-Black Mold class, indicating high sensitivity to black mold with a tendency toward false positives. Beyond classification, Peka Toksin provides a detection-history feature and an action guide to support ongoing monitoring and decision-making. These results indicate that Peka Toksin can serve as an accessible, low-cost early-warning tool for black mold exposure, while its MIS component enables structured data management to support future village-level public-health surveillance.
A Technopreneurship FrameworkBased on Accounting Information Systems and Machine Learning To Improve the Competitive Advantage of MSMEs Dony Waluya Firdaus; Eddy Soeryanto Soegoto; Tri Utomo Wiganarto
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 11 No 1 (2026): @is The Best : Accounting Information Systems and Information Technology Busines
Publisher : Labkat Press KA FTIK UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/aisthebest.v11i1.20458

Abstract

Micro, small and medium sized enterprises (MSMEs) play a strategic economic role but face challenges due to limited resources, digital skills, disorganized data and tactical decision-making. The literature regarding technology adoption, entrepreneurial orientation, sustainability and competitive advantage is still fragmented. This is despite the fact that technologies like predictive analytics offer a number of benefits in artificial intelligence (AI) and machine learning (ML). This study proposes an Accounting Information Systems (AIS) and ML-based technopreneurship framework to enhance MSMEs' Sustainable Competitive Advantage. Following PRISMA guidelines using Scopus, a systematic literature review screened 2,578 records, resulting in 69 eligible articles from January 2022-May 2026. Findings reveals three primary issue clusters for MSMEs, these are capacities and resources, digitalisation paradox and Institutional and Environmental Factors. In the conceptual framework offered, the internal and external antecedents are placed as enabling conditions. AI is treated as the data foundation, ML-based predictive analytics is treated as the analytical competence, and AI-ML-based technopreneurship is treated as the primary mechanism for value creation. We propose Business Model Innovation, Organisational Agility, Digital Absorptive Capacity, and Dynamic Competencies as mediating ways through which the competencies can contribute to Sustainable Competitive Advantage and Sustainable Performance. This study contributes to the literature in three ways: theoretical (by incorporating the Technology Organization Environment framework, Resource-Based View, and Dynamic Capabilities View), methodological (by combining a PRISMA-guided SLR with the development of a partial eDSR-oriented framework), and practical (by providing a structured roadmap for the data-driven transformation of MSMEs).
PERANCANGAN UI/UX SISTEM INFORMASI CERDAS UNTUK MONITORING PERTUMBUHAN DAN PREDIKSI PANEN MANGGA BERBASIS WEB: UI/UX Design of an Intelligent Information System for Web-Based Mango Growth Monitoring and Harvest Prediction Dian Pramadhana; Darsih; Riyan Farismana
Rabit : Jurnal Teknologi dan Sistem Informasi Univrab Vol 11 No 2 (2026): Juli
Publisher : LPPM Universitas Abdurrab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36341/rabit.v11i2.8229

Abstract

Mango is one of Indonesia's leading horticultural commodities with high economic value and significant potential to support the productivity of the agricultural sector. However, monitoring plant growth, recording plant development, and scheduling harvest activities in most mango plantations are still carried out manually, resulting in fragmented information and increasing the risk of inaccurate harvest timing. This study aims to design the User Interface (UI) and User Experience (UX) of a web-based Intelligent Information System for Mango Growth Monitoring and Harvest Prediction using the Design Thinking method. The proposed method consists of five stages, namely Empathize, Define, Ideate, Prototype, and Testing, which emphasize a user-centered approach to developing an intuitive and user-friendly interface. The results of this study produced a web-based prototype consisting of five main interfaces: Dashboard, Plant Monitoring, Harvest Prediction, Harvest Calendar, and Reports. Each interface was designed to support plant growth monitoring, harvest prediction, harvest schedule management, and integrated reporting of harvest activities. The proposed UI/UX design is expected to serve as a reference for developing a more effective mango monitoring and harvest prediction information system, improve system usability, and support decision-making in mango plantation management.
PENERAPAN K-MEDOIDS PADA SISTEM INFORMASI PENGELOMPOKAN KASUS PERCERAIAN DI PENGADILAN AGAMA SIMALUNGUN: APPLICATION OF K-MEDOIDS IN THE INFORMATION SYSTEM FOR CLUSTERING DIVORCE CASES IN THE SIMALUNGUN RELIGIOUS COURT citra ramadhani; Amanda Putri Amanda Putri
Rabit : Jurnal Teknologi dan Sistem Informasi Univrab Vol 11 No 2 (2026): Juli
Publisher : LPPM Universitas Abdurrab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36341/rabit.v11i2.8326

Abstract

The increasing number of divorce cases at the Simalungun Religious Court has resulted in a growing volume of case data. However, the existing Case Tracking Information System (SIPP) is primarily used for administrative purposes and does not support the analysis of divorce case patterns. This study aims to implement the K-Medoids algorithm in a web-based information system to cluster divorce cases and present the analysis results visually. The study used 2,232 divorce case records from 2024–2025, consisting of case type, age, district, occupation, education, reason for divorce, and case year. The research stages included data preprocessing, Label Encoding, Min-Max Scaling, clustering using the K-Medoids algorithm, and cluster quality evaluation using the Davies-Bouldin Index (DBI). The results showed that the optimal number of clusters was K=3 with the lowest DBI value of 1.249, while the clustering evaluation produced a DBI value of 1.378. The analysis indicated that all clusters were dominated by the factor of continuous disputes and conflicts, with Cluster 2 containing the largest number of cases. The developed system is capable of presenting cluster visualizations, cluster characteristic analyses, and clustering reports to support data-driven decision-making at the Simalungun Religious Court.  
DESIGN OF A DIGITALIZED INDEPENDENT WASTE BANK INFORMATION SYSTEM USING GOOGLE APPS SCRIPT WITH AN INTEGRATED INPUT GATEWAY AND LIVE CALCULATOR Fery Andika Kurniawan
INKOFAR Vol. 10 No. 1 (2026)
Publisher : Politeknik META Industri Cikarang

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Abstract

Conventional waste bank management often faces challenges regarding transaction data recording accuracy, the risk of incorrect resident ID entry, and delays in updating savings balance information. This research aims to design and implement a digitized, web-based independent waste bank information system using Google Apps Script (GAS), Google Sheets as the database, and Bootstrap for the user interface. The design methodology focuses on minimizing human error by implementing a "Resident ID Master Input" feature (Single Input Gate) that integrates and locks transaction data, alongside a "Live Calculator" for real-time Rupiah value simulations based on pricing data from the *Harga_Komoditas* (Commodity Prices) sheet. Testing results demonstrate that the system successfully eliminates ID input errors across transaction modules (Waste Deposit and Cash Withdrawal), presents transaction history in reverse-chronological order (newest first) with precise timestamps, and displays resident financial data instantly without synchronization delays.
OUTPATIENT PATIENT SATISFACTION WITH MEDICATION INFORMATION SERVICES AT X PRIMARY INPATIENT CLINIC BASED ON MINISTER OF HEALTH REGULATION NO. 34 OF 2021 Putri Ade Fitriani; Tisa Amalia; Ayu Izzatin Haifa
INKOFAR Vol. 10 No. 1 (2026)
Publisher : Politeknik META Industri Cikarang

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Abstract

Background Drug information services are a critical component of pharmaceutical care, ensuring patient safety and therapeutic adherence. However, suboptimal delivery of drug information remains a challenge in primary health facilities, potentially leading to patient non-compliance and increased risk of adverse drug reactions. Purpose This study aims to determine the level of outpatient satisfaction with drug information services at Klinik Pratama Rawat Inap X based on Regulation of the Minister of Health Number 34 of 2021 concerning Pharmaceutical Service Standards in Clinics. Methodology A descriptive quantitative method with a cross-sectional approach was employed. Data were collected through a validated nine-item questionnaire distributed to 98 outpatients selected using the Slovin formula. Data analysis used Likert scale (1-5) with percentage calculation and categorized into five satisfaction levels.. Findings The overall satisfaction rate was 69% (satisfied category). The highest score was for drug benefit information (85%, very satisfied), while the lowest was for drug storage information (69%, satisfied). Three mandatory information items, side effects (70%), precautions (70%), and storage (69%), were at the lower threshold of the satisfied category. The staff-to-patient ratio (1:85) exceeded the recommended standard (1:50), contributing to incomplete information delivery. Implications This study recommends strengthening regulatory compliance, increasing pharmaceutical staff capacity, and improving supervision of drug information services in primary health facilities to enhance patient satisfaction and therapeutic outcomes. Originality This research provides a comprehensive evaluation of outpatient satisfaction with drug information services specifically in a primary care clinic setting, using a multidimensional assessment aligned with national regulatory standards.
Evaluating Mobile Mathematics Learning Application Success Using the DeLone–McLean Information Systems Success Model Ferawati Ferawati; Lilis Stianingsih; Fiqih Hana Saputri; Rudi Setiyanto
Jurnal Info Sains : Informatika dan Sains Vol. 16 No. 02 (2026): Info sains, 2026
Publisher : SEAN Institute

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Abstract

This study evaluates the success of the Math World mobile mathematics learning application implemented at SKh YKDW Tangerang using the DeLone and McLean Information Systems Success Model. A quantitative descriptive approach was employed involving 25 special education teachers as respondents. Data were collected through a questionnaire measuring six dimensions of information system success: System Quality, Information Quality, Service Quality, System Use, User Satisfaction, and Net Benefits. The data were analyzed using descriptive statistics based on percentage scores. The results indicate that the overall success level of the application reached 78.9%, which falls into the Good category. Among the six dimensions, User Satisfaction obtained the highest score (82.9%), followed by Information Quality (82.4%), while System Use recorded the lowest score (74.1%). The findings suggest that teachers perceive the Math World application as easy to use, providing accurate and relevant learning content that supports mathematics instruction for students with intellectual disabilities. However, improvements are still needed in system reliability, technical support responsiveness, and the integration of the application into regular classroom practice to maximize its educational benefits. Overall, the study concludes that Math World is an effective learning application with considerable potential to support inclusive mathematics education.

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