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The Paradox of Mental Health Literacy on Social Media: Between Information Accessibility and the Risk of Digital Misinformation Citra Marhan citra; Idaman idaman; Amalia Rizqa Amalia; Sry Anugrawati Rahim; Nurmaya Nurmaya; Lia Andhriyani Rusli
Journal of Law, Social Science and Management Vol. 3 No. 1 (2026): January - June
Publisher : Yayasan Cipta Anak Bangsa (YCAB) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36685/jlssm.v3i1.2043

Abstract

Background: Social media has become a major source of mental health information, increasing access to psychoeducational content while simultaneously facilitating the spread of misinformation. Although studies have examined mental health literacy and health misinformation separately, research exploring their interaction within social media environments remains limited. Objective: This study investigated how mental health literacy functions in digital environments affected by misinformation. Specifically, it examined patterns of exposure to mental health information, the relationship between literacy and susceptibility to misinformation, and the influence of platform characteristics on users’ information processing. Methods: A sequential explanatory mixed-methods design was employed. The qualitative phase involved in-depth interviews with eight participants aged 20–26 years who actively engaged with mental health content on Instagram and TikTok. Data were analyzed using thematic analysis. A subsequent quantitative phase will involve a cross-sectional survey (target N≥400) assessing mental health literacy, digital health literacy, misinformation exposure, platform characteristics, and mental health outcomes using validated instruments. Results: Five themes emerged: increased accessibility and openness, self-diagnosis behavior, anonymity and behavioral disinhibition, stigma reduction versus reinforcement, and challenges in evaluating content credibility. Participants frequently reported difficulty distinguishing professional expertise from non-expert opinions. Conclusions: Social media presents a paradoxical environment in which greater access to mental health information coexists with increased exposure to misinformation. Strengthening digital health literacy, source evaluation skills, and platform accountability is essential to maximize benefits while minimizing potential harms. Keywords: mental health literacy, digital misinformation, self-diagnosis, online disinhibition effect, algorithmic amplification
THE EFFECT OF HUMAN RESOURCE COMPETENCY, INFORMATION TECHNOLOGY UTILIZATION, INTERNAL CONTROL SYSTEMS, AND WORK MOTIVATION ON THE QUALITY OF FINANCIAL REPORTS OF COMMUNITY HEALTH CENTERS IN THE CITY OF BALIKPAPAN Eka Puji Lestari; Yunita Fitria
JASS (Journal of Accounting for Sustainable Society) Vol. 8 No. 01 (2026): JASS Edisi Juni 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v8i01.1691

Abstract

This study aims to examine and analyze the influence of human resource competencies, information technology utilization, internal control systems, and work motivation on the quality of financial reports of Community Health Centers in Balikpapan City. This study is a quantitative study and uses primary data collected directly through questionnaires. The sample in this study consisted of 113 employees in the financial department of community health centers. The sampling technique used saturated sampling or census sampling, which means that all members of the population were used as samples. This study used multiple linear regression analysis processed using the SPSS (Statistical Package for Social Science) version 25 analysis tool. The results of this study indicate that (1) human resource competence does not have a significant effect on the quality of financial reports, (2) the use of information technology has a positive and significant effect on the quality of financial reports, (3) the internal control system has a positive and significant effect on the quality of financial reports, (4) work motivation has a positive and significant effect on the quality of financial reports.
Information Publication Strategy of Pelindo SPMT Belawan from the Perspective of the Journalistic Code of Ethics on Instagram Muhammad Hasbi Maulana; Abdul Rasyid
Jurnal IPTEK Bagi Masyarakat Vol 6 No 1 (2026)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-ibm.v6i1.1674

Abstract

This study aims to analyze the information publication strategy of Pelindo SPMT Belawan on Instagram from the perspective of the journalistic code of ethics. This study employed a descriptive qualitative approach with data collected through observation, in-depth interviews, and documentation of the Instagram account @pelindospmt_belawan. The informants consisted of internal parties directly involved in managing the company’s social media. Data were analyzed using the Miles and Huberman model through data reduction, data display, and conclusion drawing. The findings show that Pelindo SPMT Belawan implements an information publication strategy that is planned, collaborative, and adaptive to social media trends. The application of journalistic ethics is reflected in information verification processes, content evaluation mechanisms before publication, and the use of language adjusted to public understanding. The study also found challenges related to controlling operational visual content and managing digital information that spreads rapidly on social media. This study indicates that corporate social media not only functions as a medium for company information publication but also requires the implementation of digital communication ethics principles to maintain credibility and public trust.
Web-Based Clothing Sales Prediction Information System Using Linear Regression at Grosir 21.12 Store Sriy Sundari; Rakhmat Kurniawan
Jurnal IPTEK Bagi Masyarakat Vol 6 No 1 (2026)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-ibm.v6i1.1785

Abstract

Wholesale apparel businesses need category-level forecasts to support stock planning, yet short and volatile sales series can make simple models unreliable. This study developed and evaluated a web-based sales forecasting system for Grosir 21.12 Store using ordinary least squares linear regression. A total of 4,063 transaction records from January 2024 to December 2025 were aggregated into 24 monthly observations for 15 clothing categories. Evaluation used a chronological split of 20 training months and four testing months, with a three-month simple moving average as the baseline. Across 14 categories with defined test MAPE values, linear regression produced a mean MAPE of 92.29%, compared with 62.98% for the moving-average baseline; regression was better in only two categories. The system nevertheless generated explicit category trends, automated forecasts, and role-based reports, while all 12 black-box scenarios produced the expected outputs. The findings show that the application is functionally feasible, but linear regression should be treated as a transparent trend baseline rather than an operationally accurate stock-forecasting model. Future evaluation should use longer series, seasonal and exogenous predictors, robust error measures, and prospective business outcomes.
The Effect of Accounts Receivable Accounting Information System, Internal Control System and Service Quality on Receivables Collectability In BPJS Ketenagakerjaan Bandung Lodaya Intan Kusuma Wardani; Devyanthi Syarif
Journal of Accounting Inaba Vol. 2 No. 2 (2023): Volume 2 Number 2, December 2023
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i02.266

Abstract

The research method used is Quantitative with Descriptive and Verification approaches. The type of data source used is primary. With sampling techniques using non-probability sampling with a saturated sampling approach. The results of the statistical description test study show that each respondent's question from the variables of Collectability of Receivables, Accounts Receivable Accounting Information System, Internal Control System, and Service Quality of employees of the Social Security Administration Agency / BPJS Ketenagakerjaan Bandung Lodaya has a good category. The results showed that hypothesis testing obtained the following results: (1) the Accounts Receivable Accounting Information System influences the Collectability of Receivables, (2) The Internal Control System affects the Collectability of Receivables, (3) Service Quality affects the Collectability of Receivables. (4) the Accounting Information System, Internal Control System, and Service Quality significantly affected the Collectability of Receivables
Information Technology Adoption And Operational Performance In State Tax Administration: Evidence From Osun State, Nigeria Yusuf Alabi Olumoh; Mubaraq Sanni
Journal of Accounting Inaba Vol. 4 No. 1 (2025): Volume 4 Number 1, June 2025
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v4i1.409

Abstract

The modernization of tax administration through information technology (IT) has become critical for improving the operational performance of tax authorities globally. Many States Internal Revenue Services have been encountering challenges on adoption and implementation of information technologies in tax processes, collections and compliance, due to its complexities, weak tax legislation and enforcement, which in turn reduce the operational performance of state revenue agencies. Given these issues, this study examines the role of IT adoption in enhancing the operational performance in the Osun State Tax Administration. The study population comprised 528 staff of Osun State Internal Revenue Service (OIRS), and using Taro Yamane's formula, a sample size of 228 was determined. Data was collected through a structured questionnaire and analyzed using Covariance-Based Structural Equation Modeling (CB-SEM). The study’s path coefficient result of 0.913 showed a strong and statistically significant positive relationship between Information Technology and operational performance. The study concludes that the adoption of modern IT solutions is crucial to the effectiveness of tax administration in Osun State. It demonstrates that investments in technology not only improve internal operational processes but also build public trust and compliance among taxpayers. The study recommends that OIRS and similar revenue agencies in Nigeria enhance operational performance and ensure sustainable revenue growth by investing in robust digital infrastructure and cybersecurity frameworks to safeguard taxpayer data; promoting taxpayer education to boost digital literacy and engagement; and strengthening strategic partnerships with technology providers alongside regular capacity-building initiatives for staff.
Implementation of Building Information Modelling Training to Strengthen Design-Building Competencies of Vocational Teachers and Students Ahmad Zulfikar; Kinanti Wijaya; Sutrisno; Harry Wibowo; Rafika Hilmi Nasution; I Gede Wyana Lokantara; Fajar Arjuna; M. Andrey Harun; Jun Kristiani Nduru; Natachia Siburian; Nabilah Fernanda Daulay; Riansyah Putra; Wisnu Prayogo
Jurnal Pengabdian UNDIKMA Vol. 7 No. 3 (2026): August (IN PRESS)
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v7i3.21827

Abstract

This community service program aims to improve the Building Information Modeling (BIM) competencies of vocational teachers and students at SMKN 1 Lubuk Pakam and to support the integration of BIM into vocational building design education. The program was implemented through demonstrations, hands-on training, and curriculum integration assistance. A total of 16 participants, consisting of teachers and students from the Building Modeling and Information Design program, took part in the activities. Data were collected using a BIM knowledge test, a perception questionnaire, a teacher readiness questionnaire, and a practical assessment rubric for BIM modeling skills. Descriptive statistics were used to summarize the data, while changes in participants' BIM knowledge were analyzed using the Wilcoxon signed-rank test. The results showed that the mean BIM knowledge score increased from 17.62 on the pre-test to 19.88 on the post-test. This improvement was statistically significant (p = 0.039), with a moderate effect size (0.65). Participants' perceptions of BIM also improved, with the mean score increasing from 3.44 to 4.09 and the proportion of responses in the high category rising from 51.3% to 90.0%. Teachers' readiness to integrate BIM into classroom instruction increased substantially, with the mean score rising from 2.00 to 4.36 and the proportion of high-category responses increasing from 13.9% to 94.0%. In addition, participants successfully applied fundamental BIM workflows and produced simple digital building models. These findings indicate that the program effectively enhanced participants' BIM knowledge, practical competencies, and teachers' readiness to integrate BIM into vocational learning. Nevertheless, sustained mentoring and advanced training are recommended to support the development of more complex BIM competencies and long-term curriculum implementation.
INFORMATION AND COMMUNICATION MANAGEMENT STRATEGIES OF TELUK PATIPI DISTRICT GOVERNMENT IN COMMUNITY DEVELOPMENT Muhammad Syihabuddin Abdurrazzaq; Abdul Ghoni
Communicative : Jurnal Komunikasi dan Penyiaran Islam Vol. 7 No. 1 (2026): Communicative : Jurnal Komunikasi dan Penyiaran
Publisher : Program Studi Komunikasi dan Penyiaran Islam, Fakultas Dakwah dan Komunikasi, Universitas Islam Bunga Bangsa Cirebon

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

Abstract

Teluk Patipi District in Fakfak Regency, West Papua, faces complex governance challenges, particularly in ensuring transparency and accessibility of public information amid persistent infrastructure deficits. Comprising thirteen villages distributed across coastal and forested terrain, this district confronts severe limitations in electricity supply, internet connectivity, and inter-village transportation networks. Through an ethnographic approach and in-depth interviews conducted between August and December 2025, this study examines the adaptive strategies employed by the district government in managing and disseminating public information. Findings reveal three complementary strategies: face-to-face communication through monthly coordination meetings with village heads and door-to-door information visits; revitalization of traditional media including bulletin boards, mosque and church loudspeakers, kentongan (traditional percussion instruments), and official correspondence; and selective digital technology adoption through WhatsApp group optimization within signal-available zones. These strategies reflect contextual development communication principles, demonstrating that institutional effectiveness in remote areas is determined more by socio-cultural relevance than by technological sophistication.
Accounting Information Systems as a Strategic Driver of Entrepreneurial Decision-Making in Higher Education Debi Setiawan; Willy Nofranita; Fitri Yulianis
Journal of Emerging Economics and Business Vol. 1 No. 2 (2026): April 2026
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jeeb.v1i2.141

Abstract

The rapid advancement of digital technology has transformed entrepreneurial activities, requiring university students to possess not only digital literacy but also the ability to utilize information systems to support business decision-making. However, the extent to which E-Commerce knowledge and the use of Accounting Information Systems (AIS) influence entrepreneurial decision-making among accounting students remains inconclusive. This study aimed to examine the effect of E-Commerce knowledge and the use of Accounting Information Systems on entrepreneurial decision-making among Accounting students at Universitas Muhammadiyah Sumatera Barat. A quantitative approach with an associative research design was employed. The study involved 50 accounting students selected using purposive sampling. Data were collected through a five-point Likert scale questionnaire and analyzed using multiple linear regression with IBM SPSS. The findings indicate that E-Commerce knowledge does not significantly affect entrepreneurial decision-making (Sig. = 0.527), whereas the use of Accounting Information Systems has a positive and significant effect (Sig. = 0.027). Simultaneously, both variables significantly influence entrepreneurial decision-making (F = 6.434; Sig. = 0.003), with a coefficient of determination (R²) of 0.215, indicating that the model explains 21.5% of the variance in entrepreneurial decision-making. These findings suggest that Accounting Information Systems play a more strategic role than E-Commerce knowledge in supporting entrepreneurial decision-making among accounting students. Therefore, higher education institutions should strengthen the integration of digital entrepreneurship learning with accounting information systems and financial information management to better prepare students for the digital business environment.
BEYOND HEALTH INFORMATION TRANSPARENCY: REPRODUCTIVE JUSTICE, BIOPOWER, AND WOMEN’S AUTONOMY IN INDONESIA Kadek Cahya Susila Wibawa; Salwa Putri Hardiyan; Henny Juliani
Jurnal Hukum Progresif Vol 14, No 2 (2026): October 2026
Publisher : Doctoral of Law Program, Faculty of Law, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jhp.14.2.299-328

Abstract

In Indonesia, transparency in reproductive health information has increasingly been promoted as a legal and policy strategy to address reproductive injustice and strengthen women’s rights. Through instruments such as the Public Information Disclosure Act and Law No. 17 of 2023 on Health, the state formally recognises women’s access to information regarding contraception, pregnancy, reproductive services, and health rights. However, this study critically examines whether transparency genuinely expands women’s reproductive autonomy or instead reproduces subtle forms of governance over women’s reproductive bodies. Employing a socio-legal approach, this study combines normative analysis of legal frameworks with critical discourse analysis to examine how women are constructed as legal subjects within Indonesia’s reproductive health regime. The analysis is guided by feminist legal theory, Foucauldian biopolitics, and epistemic justice to explore the relationship between information, power, and reproductive decision-making. The findings reveal that legal recognition of reproductive health information does not automatically generate substantive autonomy. Although women may formally obtain reproductive knowledge, their ability to exercise meaningful choices remains constrained by patriarchal decision-making structures, unequal access to healthcare services, bureaucratic barriers, and the dominance of medical expertise. Transparency may therefore create an appearance of empowerment while simultaneously reinforcing institutional authority exercised by the state and healthcare systems. This study argues that reproductive justice requires more than expanding access to information; it requires transforming the power relations that determine who can access, interpret, and utilise reproductive knowledge. As an alternative framework, this study proposes epistemic sovereignty, understood as women’s right to define, manage, and control reproductive knowledge according to their own circumstances. Genuine reproductive autonomy can only emerge when women are recognised not as passive recipients of information but as authoritative subjects within a rights-based and accountable reproductive health governance system.

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