Garuda - Garba Rujukan Digital

The The Role of Information Media in the Utilization of Rice Field Technology in Galung Village, Lilirilau District, Soppeng Regency La Sumange La Sumange; Muhammad Asir; Syamsul Rahman; Mufidah Muis; St. Aisyah R
Jurnal Agrisistem: Seri Sosek dan Penyuluhan Vol. 22 No. 1 (2026): Jurnal Agrisistem: Seri Sosek dan Penyuluhan
Publisher : Unit Penelitian dan Pengabdian Masyarakat Politeknik Pembangunan Pertanian Gowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52625/hdt2hq24

The utilization of Internet- and multimedia-based information technology has become increasingly important in supporting the productivity enhancement of rice farming as part of strengthening contemporary food security. This shift reflects a transition from conventional agricultural practices toward farming that is more adaptive to technological developments, particularly among millennial farmers. This study aims to examine the role of information media in the adoption of rice farming technology. The research was conducted in Galung Subdistrict, Liliriaja District, Soppeng Regency, South Sulawesi Province, during the period of February to April 2025. The study population consisted of 153 rice farmers, from which a sample of 15% was determined, resulting in 23 respondents. Data were analyzed using descriptive methods with a Likert scale. The results indicate that social media plays a crucial role in expanding the dissemination of agricultural information while simultaneously encouraging technology adoption at the farmer level. Among the platforms used, YouTube had the strongest influence, with scores ranging from 2.9 to 3.7. Facebook followed with scores between 2.1 and 3.6, while WhatsApp scored between 1.3 and 2.8. These differences reflect variations in the effectiveness of each medium according to platform characteristics and the quality of the content presented. This research finding indicates that the integration of social media with field extension conducted every three months can enhance understanding, acceptance, and adoption of various agricultural technologies, as reflected in farmers’ active engagement in technology usage practices and interactions through social media.

Accounting Information System and Business Organizations: Bachelor of Science in Business Administration Garry Alfonsius
Universal Journal Vol. 2 No. 2 (2021): Accounting Information System and Business Organizations
Publisher : Universal Institute of Professional Management

Organizations depend on information systems to stay competitive. Information is just as much a resource as plant and equipment. Productivity, which is crucial to staying competitive, can be increased through better information systems. Accounting, as an information system, identifies, collects, processes, and communicates economic information about an entity to a wide variety of people. Information is useful data organized such that correct decisions can be based on it. A system is a collection of resources related such that certain objectives can be achieved. An accounting information system (AIS) is a collection of resources, such as people and equipment, designed to transform financial and other data into information. This information is communicated to a wide variety of decision makers. AISs perform this transformation whether they are essentially manual systems or thoroughly computerized.

The Impact of Environmental Awareness, Market Information Access, and Organizational Involvement on Students' Career Choices in the Agricultural Sector D. Yadi Heryadi; Sonny Santosa; Amruddin Amruddin; Suherlan Suherlan; Mulyadi Mulyadi; Moses Odhiambo Okombo
Bulletin of Social Studies and Community Development Vol 5, No 3 (2026): Bulletin of Social Studies and Community Development
Publisher : Institute of Multidisciplinary Research and Community Service

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61436/bsscd/v5i3.pp133-151

This study examines the influence of environmental awareness, market information access, and organizational involvement on students’ career choices in the agricultural sector, with the perceived economic value of agriculture serving as a mediating variable. The study addresses the growing concern over declining youth interest in agricultural careers despite the sector’s strategic role in food security and sustainable economic development. A quantitative research design was employed, using a survey of 100 undergraduate students from universities in the Karawang region, Indonesia, selected through purposive sampling based on their educational background and familiarity with agricultural issues. Primary data were collected using a structured questionnaire consisting of validated indicators measured on a five-point Likert scale to assess environmental awareness, market information access, organizational involvement, perceived economic value, and career choice intentions. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to evaluate both the measurement and structural models. The findings indicate that environmental awareness and market information access have significant positive effects on students’ career choices in the agricultural sector. In contrast, organizational involvement does not exert a significant influence. Furthermore, perceived economic value has a significant direct effect on career choice and partially mediates the relationship between market information access and career choice. However, it does not mediate the relationships between environmental awareness or organizational involvement and career choice. These findings suggest that improving access to reliable agricultural market information and strengthening students’ understanding of the economic potential of modern agriculture can enhance their interest in pursuing agricultural careers. The study provides practical implications for universities, policymakers, and agricultural stakeholders to develop sustainability-oriented educational programs, digital agricultural information platforms, and career promotion initiatives that encourage greater youth participation in the agricultural sector. Keywords: Environmental awareness, Market information access, Organizational involvement, Students' career choices, Perception of economic value.

Improving Tax Audit Quality through Accountability and Professional Experience: The Mediating Role of Information Technology Ulfa Rabiyah; Dewi Anggraeni; Fitri Fitri; Muhammad Ziaul Haq Bakri
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 2 (2026): June 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i2.4435

The central issue addressed in this research is the inconsistent quality of tax audits and the growing demand for accountability and technological capability in modern audit practices. This study examines the influence of information technology use, accountability, and professional experience on tax audit quality in Indonesia, focusing on tax auditors at the Makassar Tax Service Office (KPP). A quantitative approach was employed using Structural Equation Modeling (SEM) based on survey responses from 125 tax auditors. The results show that accountability significantly enhances audit quality (b = 0.491, p 0.001), while professional experience has no direct effect (b = -0.015, p = 0.890). Accountability and professional experience also significantly influence information technology use (b = 0.244, p = 0.003; b = 0.467, p 0.001), and information technology improves audit quality (b = 0.355, p 0.001). Furthermore, information technology mediates the influence of accountability and professional experience on tax audit quality. These findings highlight that high-quality tax audits rely on auditors’ integrity, responsibility, technical skills, and ability to leverage technology as a supporting resource. This research offers empirical insights into determinants of tax audit quality.

Analysis Impact System Information Accounting in Management MSME Finance in the District Langowan Olviane Olke Sumampouw; Miryam Lonto
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4633

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the Indonesian economy; however, financial management practices in rural areas, such as Langowan District, Minahasa Regency, remain constrained by manual bookkeeping systems and limited accounting literacy. This study aims to analyze the impact of Accounting Information System (AIS) implementation on the financial management of MSMEs by examining its influence on operational efficiency, financial reporting accuracy, and business decision-making. A mixed-methods approach was employed by integrating qualitative and quantitative methods through observations, interviews, and questionnaire surveys involving MSME owners operating in the agricultural, fisheries, and trade sectors. The findings indicate that AIS implementation has considerable potential to improve operational productivity, enhance the accuracy of financial reporting, and facilitate access to financing. Nevertheless, its adoption remains limited due to inadequate digital infrastructure and insufficient technical capabilities among MSME owners in Langowan District. The study concludes that strengthening digital infrastructure and improving digital and accounting literacy are essential to maximizing the benefits of AIS implementation. These findings provide practical implications for local governments and business stakeholders in designing strategies to accelerate MSME digital transformation, strengthen business competitiveness, and support the objectives of the National Proudly Made in Indonesia Movement (GNBBI).

Optimizing Information Systems in the Food Supply Chain: Strategies for Sustainable Food Security in Lampung Province Maulana Agung; Jeni Wulandari; May Roni
International Journal on Advanced Science, Education, and Religion Vol 9 No 1 (2026): IJoASER (International Journal on Advanced Science, Education)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33648/ijoaser.v9i1.1618

This study aims to analyze and develop strategies for optimizing information systems in the food supply chain in order to strengthen sustainable food security in Lampung Province. Inefficient food supply chains and the lack of information system integration at the producer, distributor, and consumer levels are major challenges in ensuring the stability of local food supply and distribution. Using a qualitative approach through case study methods, this research was conducted through in-depth interviews, field observations, and Focus Group Discussions (FGD) with key players in the regional food system. Data analysis was conducted using the SWOT and system analysis approaches, then strategies based on the Logical Framework Approach (LFA) and Technology Acceptance Model (TAM) were formulated as a reference in developing an adaptive and contextual information system. The results of the study show that optimizing information systems can increase supply chain transparency, accelerate information flow, and reduce potential crop losses. This study provides strategic contributions to regional policy makers, as well as serving as a reference for the development of digital-based food information systems in other regions with similar characteristics. The results of this study will be published in a reputable Scopus journal or international seminar, with a technology readiness level (TRL) index of 3–5 and the potential to be registered as intellectual property rights.

Effectiveness of Management Information Systems in Elementary Schools: A Systematic Literature Review Freddy Wicaksono; Ketut Widhi Adnyana; Fahmi; Yudi Wahyudin; Bagja Nugraha; Enjang Yusup Ali
Indonesian Journal of Educational Research and Review Vol. 9 No. 1 (2026): April - INPRESS
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijerr.v9i1.105291

The effectiveness of Management Information Systems (MIS) in elementary schools has become an important issue as educational governance increasingly requires efficient, accurate, transparent, and data-based management. This study aims to systematically examine the effectiveness of MIS implementation in elementary schools and identify its supporting factors, barriers, and implications for educational service quality. A Systematic Literature Review (SLR) method was employed by following the PRISMA stages, including identification, screening, eligibility assessment, and article inclusion. A total of 22 scientific articles published between 2020 and 2025 were analyzed thematically based on implementation focus, effectiveness, supporting factors, barriers, and the impacts of MIS. The findings show that MIS plays a positive role in improving administrative efficiency, data management accuracy, reporting transparency, internal school coordination, and communication between schools and parents. This system also helps schools strengthen decision-making through faster, more organized, and better documented information. The main supporting factors include technological infrastructure, teachers’ and administrative staff’s digital competence, principal leadership, and policy support. Persistent barriers include limited internet access, inadequate hardware, user resistance, and insufficient technical assistance. These findings confirm that MIS is effective in strengthening elementary school governance and educational service quality, although empirical evidence regarding its direct impact on student learning outcomes remains limited and requires further investigation.

Best Cafe Assessment Information System Using the ARAS (Additive Ratio Assessment) Method in Soppeng Regency Andi Muhamad Sabri; Sri Wulandari; Hendrawansyah; Amriadi
Breakthroughs In Informatics, Networking, Algorithms, Research, And Yield (BINARY) Vol. 2 No. 2 (2026): Intelligent Computing, Computer Vision, and Secure Digital Transformation
Publisher : Breakthroughs In Informatics, Networking, Algorithms, Research, And Yield (BINARY)

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

The development of cafe businesses in Soppeng Regency has increased rapidly, but it has not been supported by an objective evaluation system in determining the best quality cafe. So far, cafe assessments are still subjective and unstructured, oftencausing dissatisfaction from consumers. This study aims to build the best cafe assessment information system using the ARAS (Additive Ratio Assessment) method that can assess cafe quality objectively and measurably based on the criteria of taste, price, comfort, and service. The ARAS method is used because it is able to manage various types of criteria both benefit and cost, and produce a final ranking of each alternative based on its contribution to the ideal solution. The system was developed using the Waterfall model and tested using the Blackbox method. Data collection techniques included observation, interviews, and literature studies. The results show that the system successfully displays the complete assessment process, from value input, normalization, contribution calculation, to ranking results and printed reports. The best cafe assessment information system built us-ing the ARAS method has proven effective in supporting a more accurate and transparent decision-making process.

The Effect of Love of Money, Individual Morality, and Information Asymmetry on Fraud with Religiosity as A Moderating Variable Putu Novi Anesya Dewi A.; Ni Putu Sri Harta Mimba; Ni Made Dwi Ratnadi; Ni Ketut Rasmini
Jurnal Ilmiah Akuntansi Vol 11 No 1 (2026): [In Progress]
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v11i1.77206

This study examines the effects of love of money, individual morality, and information asymmetry on fraud tendencies and investigates the moderating role of religiosity in these relationships. The study focuses on Village-Owned Enterprises in Karangasem Regency, Indonesia. Data were collected through questionnaires administered to 216 directors, secretaries, and treasurers from 72 Village-Owned Enterprises and analyzed using partial least squares structural equation modeling. The results show that love of money and information asymmetry are positively associated with fraud tendencies, whereas individual morality is negatively associated with fraud tendencies. Religiosity weakens the positive effects of love of money and information asymmetry on fraud tendencies and strengthens the negative effect of individual morality. These findings extend the fraud hexagon theory and the theory of planned behavior by demonstrating that religiosity functions as a contingency factor that shapes how individual dispositions and organizational information conditions are associated with fraud tendencies. The study also highlights the importance of combining internal control improvements with ethical and religious value reinforcement in the governance of Village-Owned Enterprises.

Digital-Based Educational Information Management in Enhancing Student Interest: Scrutinizing the Mediating Role of Madrasah Uuh Buchori; Encep Syarifudin; Eko Wahyu Wibowo; Enung Nugraha
Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan Vol. 24 No. 2 (2026): Al Qodiri: Jurnal Pendidikan, Sosial dan Keagamaan
Publisher : Universitas Islam KH. Achmad Muzakki Syah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/alqodiri.v24i2.172

Digital transformation has increasingly reshaped how Islamic educational institutions manage information, communicate institutional value, and attract prospective students. However, limited empirical evidence explains whether institutional image still mediates the relationship between digital-based educational information management and student interest, particularly in Islamic secondary education. This study examines the direct effect of Digital-Based Educational Information Management (DBEIM) on Student Interest and tests the mediating role of Madrasah Image among State Islamic Senior High Schools in Banten Province, Indonesia. A quantitative explanatory survey design was employed, involving 535 student respondents selected through proportional stratified random sampling. Data were collected using a structured questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The measurement model confirmed adequate reliability and validity, with indicator loadings ranging from 0.720 to 0.915, Cronbach’s Alpha values between 0.935 and 0.961, Composite Reliability values between 0.949 and 0.973, and AVE values between 0.715 and 0.818. The structural model showed that DBEIM had a strong positive effect on Student Interest (β = 0.711, t = 18.245, p = 0.000) and significantly improved Madrasah Image (β = 0.654, t = 14.321, p = 0.000). However, Madrasah Image did not significantly affect Student Interest (β = -0.040, t = 0.632, p = 0.528) and did not mediate the DBEIM–Student Interest relationship (β = -0.022, t = 0.624, p = 0.533). These findings challenge the assumption that institutional image consistently functions as a mediating mechanism and suggest that, among digital-oriented madrasah students, interest is shaped more directly by digital utility, information accessibility, and service responsiveness than by general institutional image

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