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The Role of Islamic Accounting Information Systems in Enhancing Financial Accountability and Transparency Ratih Pratiwi; Muchtim Humaidi
Business, Accounting, and Knowledge Journal Vol 3 No 2 (2026): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v3i2.957

Abstract

This study discusses Islamic Accounting Information Systems in Islamic institutions in Indonesia. The use of accounting systems is considered important because organizations need financial accountability and transparency. The study uses quantitative methods by distributing questionnaires to several employees working in Islamic institutions. The collected data were analyzed using structural equation modeling. The results show that Islamic Accounting Information Systems have an influence on financial accountability and organizational transparency. The system helps organizations prepare financial reports and improve internal control. In addition, user competence also affects the implementation of the system. Employees who understand accounting systems can support organizational activities better. This study also explains that accounting information systems are useful for Islamic institutions because they help organizations manage financial information. The study contributes to the development of accounting information system literature and provides information related to Islamic governance practices
Behavior Patterns in Consuming and Disseminating News and Information in Uinsu Male and Female Students Arif Indra Hasan Hrp; Andini Nur Bahri
Wasilatuna: Jurnal Komunikasi dan Penyiaran Islam Vol. 7 No. 02 (2024): Oktober
Publisher : Program Studi Komunikasi dan Penyiaran Islam Fakultas Dakwah Universitas Islam Internasional Darullughah Wadda'wah Bangil Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38073/wasilatuna.v7i02.1735

Abstract

The objective of this study is to examine and determine how male and female students at the State Islamic University of North Sumatra (UINSU) behave differently in terms of how they consume and share news and information. A quantitative survey with 100 participants from 8 faculties is the methodology employed. SPSS version 25 was used to process the data, and one-way ANOVA was used for data analysis. A questionnaire intended to assess news and information consumption and dissemination was used to gather data. The one-way ANOVA analysis's value of 0.401, which is greater than 0.05, indicates that there is no discernible difference between male and female UINSU students' news and information consumption and dissemination behavior patterns.
Information Technology Regulation and its Impact on Da'wah Media on Tiktok Marya Ulfa; Sinta Purnamasari; Nikmah Hadiati Salisah
Wasilatuna: Jurnal Komunikasi dan Penyiaran Islam Vol. 8 No. 2 (2025): Oktober
Publisher : Program Studi Komunikasi dan Penyiaran Islam Fakultas Dakwah Universitas Islam Internasional Darullughah Wadda'wah Bangil Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38073/wasilatuna.v8i02.2572

Abstract

The development of information technology has brought very significant changes in various aspects of life, including da'wah media. Regulation of information technology is an important factor in determining the direction of da'wah media development, both in terms of freedom of expression, dissemination of information, and protection of content that is considered sensitive. This study discusses how information technology regulations and their impact on da'wah media, including the opportunities and challenges that arise for da'wah preachers when utilizing digital technology. The research method used in this study is a qualitative method with a descriptive approach that aims to describe information technology regulations and their impact on TikTok da'wah media. Data collection techniques used in this study are observation and documentation. The results of the study show that regulations can play an important role as a tool to maintain the ethics and quality of da'wah in the digital space, but on the other hand, regulations can also be an obstacle if they are too restrictive of freedom of expression. Therefore, a balance is needed in regulations so that information technology can be utilized optimally for the advancement of da'wah media.
Media Sosial dan Isolasi Digital : (Kajian Teori Information Gaps pada Algoritma Filter Bubble) Nanda Putri
Sadida Islamic Communications and Media Studies Vol. 3 No. 1 (2023): Sadida: Islamic Communication and Media Studies
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

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Abstract

Saat ini kita dihadapkan dengan era informasi, informasi masuk melalui smartphone di berbagai media sosial yang digunakan. Informasi yang diperlukan dan diinginkan dengan mudah didapatkan melalui pencarian di media sosial. Riwayat pencarian tersebut akan terekam secara otomatis, melalui algoritma yang ada di media sosial akan menampilkan informasi terkait secara terus dan hal ini dinamakan filter bubble. Mengkonsumsi informasi berdasarkan apa yang disediakan oleh internet melalui filter bubble secara terus menerus menyebabkan seseorang hanya mendapatkan informasi seputar hal tersebut sehingga tidak ada pengayaan informasi bahkan cenderung tidak berimbang. Akibatnya, individu hanya meyakini informasi yang selama ini dikonsumsi dan akhirnya membentuk persepsi terhadap sebuah informasi hanya dari sumber-sumber yang mereka sukai dan mengabaikan sumber-sumber lainnya yang berlawanan. Hal ini membuat seseorang mudah terpapar dan menyebarkan hoaks, membentuk pribadi ignorant, mendapatkan satu sudut pandang dan lain sebagainya. Tujuan penelitian ini adalah melihat kesenjangan informasi dan isolasi digital pada media sosial yang diakibatkan algoritma filter bubble dengan pendekatan kajian teori information gaps. Penelitian ini menggunakan metode kualitatif deskriptif dengan kajian studi literatur. Hasil penelitian menunjukkan bahwa terjadinya kesenjangan dan ketidakberimbangan informasi yang diakibatkan oleh algoritma filter bubble sehingga jika tidak disadari oleh pengguna media sosial akan menyebabkan isolasi digital, dimana tidak berkembangnya ilmu pengetahuan, fanatisme, dan mudah terserang hoaks.
Enhancing digital academic services through Academic Information System quality: Insights from Universitas Methodist Indonesia Lestari Natalia Br Sianipar; Darwis Robinson Manalu
Eduvista: Journal of Education and Innovation Vol. 1 No. 1 (2026): Eduvista: Journal of Education and Innovation
Publisher : Eduvista: Journal of Education and Innovation

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Abstract

Digital transformation has increased the strategic role of Academic Information Systems (AIS) in supporting academic services in higher education. However, empirical evidence regarding which quality dimensions most strongly influence User Satisfaction in digital academic services remains inconclusive. This study aims to examine the effects of System Quality, Information Quality, and Service Quality on User Satisfaction with the Academic Information System at Universitas Methodist Indonesia. A quantitative survey was conducted involving 100 undergraduate students selected through purposive sampling. Data were collected using a five-point Likert-scale questionnaire and analyzed using multiple linear regression with IBM SPSS Statistics. The findings reveal that Information Quality and Service Quality have positive and significant effects on User Satisfaction, whereas System Quality has no significant effect. The proposed model explains 67.9% of the variance in User Satisfaction (R² = 0.679). These findings suggest that improving digital academic services in higher education should prioritize high-quality academic information and responsive support services to enhance user experience and satisfaction. Abstrak Transformasi digital telah mendorong perguruan tinggi untuk mengoptimalkan Sistem Informasi Akademik (SIMAK) sebagai pendukung layanan akademik. Namun, bukti empiris mengenai dimensi kualitas yang paling berpengaruh terhadap kepuasan pengguna dalam mendukung layanan akademik digital masih menunjukkan hasil yang beragam. Penelitian ini bertujuan menganalisis pengaruh System Quality, Information Quality, dan Service Quality terhadap User Satisfaction pada penggunaan SIMAK di Universitas Methodist Indonesia. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 mahasiswa yang dipilih melalui purposive sampling. Data dikumpulkan menggunakan kuesioner skala Likert dan dianalisis menggunakan regresi linear berganda dengan IBM SPSS Statistics. Hasil penelitian menunjukkan bahwa Information Quality dan Service Quality berpengaruh positif dan signifikan terhadap kepuasan pengguna, sedangkan System Quality tidak berpengaruh signifikan. Model penelitian mampu menjelaskan 67,9% variasi kepuasan pengguna (R² = 0,679). Temuan ini menegaskan bahwa peningkatan layanan akademik digital di perguruan tinggi perlu diprioritaskan pada penyediaan informasi akademik yang berkualitas dan layanan yang responsif sehingga mampu meningkatkan pengalaman belajar dan kepuasan pengguna.
Sales Information System Using FP-Growth Algorithm Based on Consumer Purchasing Patterns Erlan Fauzi Reza; Iin Ernawati
Informatik : Jurnal Ilmu Komputer Vol 22 No 1 (2026): April 2026
Publisher : Fakultas Ilmu Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52958/iftk.v22i1.12456

Abstract

The advancement of technology has driven businesses to innovate digitally to improve operational efficiency and effectiveness, including in the food and beverage industry. Two Much Coffee & Roastery is one of the cafes that still operates in a semi-digital manner, recording transactions manually using Microsoft Excel. The cafe faces challenges in optimizing sales strategies, particularly in implementing cross-selling strategies, as there is no system that provides automatic product recommendations. This study aims to implement data mining techniques using the FP-Growth algorithm to identify consumer purchasing patterns from historical transaction data. The algorithm was applied with a minimum support of 0.01 and a lift of 1.0, resulting in 30 association rules. These rules were integrated into a web-based system used by the cashier to support cross-selling strategies. The system not only records transactions but also provides product recommendations based on previous purchasing patterns, which is expected to effectively and efficiently increase the cafe’s sales.
Implementation of Fiqh al-I‘lām Principles for Library Information Services in the Digital Age Abdurrasyiid Ridla; Anis Masruri
Daluang: Journal of Library and Information Science Vol. 6 No. 1 (2026): Article in Press
Publisher : UPT Perpustakaan Universitas Islam Negeri Walisongo

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Abstract

Purpose. Describe the structure of the rules of Fikih Informasi (Fiqh al-I‘lām), analyze the relevance of these values ​ and formulate a model for implementing the rules of Fikih Informasi (Fiqh al-I‘lām) in the context of library information services in the digital era. Methodology. This research use a library research method with a qualitative approach. Data sources in the form of books and article used as the object of the study. Results and discussion. Western information ethics and Fikih Informasi (Fiqh al-I‘lām) are grounded in fundamentally different normative paradigms. The normative foundation of Western information ethics is secular-humanistic, while that of Fikih Informasi (Fiqh al-I‘lām) is a religious-moral framework built upon the principles of Tawḥīd, Akhlāq Karīmah, and Maṣlaḥah. The findings indicate that applying Fikih Informasi (Fiqh al-I‘lām) functions as a vital framework for librarians to address and reduce information disasters such as disinformation, misinformation, malinformation, and hoaxes. Conclusions. This study concludes that Fikih Informasi (Fiqh al-I‘lām) provides a compatible ethical framework for libraries in religious and collectivist societies like Indonesia. It transforms the library from a mere information provider into a "center of wisdom". However, the current conceptualization of Fiqh al-I'lām remains confined to a linear, ethical-theocentric framework and lacks contextual adaptation to specific library types as well as concrete Standard Operating Procedures (SOP). Consequently, it is proposed that future research incorporate a socio-anthropocentric lens and adopt interdisciplinary methodologies to enhance the contextual adaptation of Fiqh al-I'lām for various library sectors and its translation into operational frameworks
Teaching critical thinking with artificial intelligence: An information literacy training model at the FKKMK Library of Gadjah Mada University Mohammad Riqzazulmi; Fitri Mutia; Sukirno; Tachiyya Naial Khusna
Daluang: Journal of Library and Information Science Vol. 6 No. 1 (2026): Article in Press
Publisher : UPT Perpustakaan Universitas Islam Negeri Walisongo

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Abstract

Purpose. This study investigates the incorporation of artificial intelligence (AI) into information literacy training in university libraries, with a focus on how AI may foster critical thinking and ethical awareness among students and staff. Methodology. The research employed a qualitative descriptive approach with data collected through interviews, observations, and documentation at the FKKMK Library of Gadjah Mada University. Thematic analysis was used to identify patterns in participants’ experiences and the role of librarians as facilitators. Results and discussion. The training model consisted of three main components: introducing AI concepts and ethical considerations, practising the use of generative AI tools for literature searching, summarisation, and academic writing, and critically evaluating AI outputs. The training enhanced participants’ ability to locate relevant sources, generate summaries, and support administrative tasks. It also highlighted challenges, such as difficulties in formulating effective prompts and the need for librarians to upgrade their AI competencies continuously. The findings show that AI-based literacy training not only improves technical proficiency but also nurtures reflective and critical engagement with digital tools. Conclusions. The study concludes that AI-driven information literacy programs in academic libraries can serve as an innovative model for strengthening users’ critical thinking, ethical responsibility, and digital literacy. Sustained librarian capacity-building and continuous training are essential to maximise the long-term benefits of AI integration in academic information services.
Information literacy as a mechanism of epistemic negotiation in the utilization of artificial intelligence: A case study at the INSTIPER Yogyakarta Library Helmi Afroda; Ayuna Meilawati
Daluang: Journal of Library and Information Science Vol. 6 No. 1 (2026): Article in Press
Publisher : UPT Perpustakaan Universitas Islam Negeri Walisongo

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Abstract

Purpose. This study aims to examine the role of information literacy as a mechanism of epistemic negotiation in the utilization of artificial intelligence (AI) within academic environments, with a case study conducted at the INSTIPER Yogyakarta Library. Methodology. This study employed a qualitative descriptive method with a case study approach. Data were collected through semi-structured in-depth interviews with lecturers and students, as well as document analysis of academic policies and information literacy materials. Data were analyzed using descriptive thematic analysis through transcription, coding, theme categorization, and interpretation of meaning. Results and discussion. The findings reveal that information literacy functions as a mechanism of epistemic negotiation that enables users to critically evaluate, verify, and interpret AI-generated information. Information literacy also guides the ethical use of AI while reducing excessive dependence, plagiarism, and technological misuse in academic activities. Furthermore, the INSTIPER Yogyakarta Library plays a strategic role as a policy mediator, facilitator of AI literacy, and promoter of a critical and responsible academic culture. These findings indicate that information literacy in the AI era extends beyond technical information retrieval skills toward a reflective capacity to assess the legitimacy, credibility, and validity of knowledge generated or mediated by AI. Conclusions. Information literacy plays a crucial role in strengthening critical and responsible engagement with AI in academic environments. The findings provide a reference for university libraries in developing information literacy programs and AI usage policies oriented toward strengthening academic integrity, critical evaluation, and responsible knowledge practices.
Pengembangan Web-Based RT/RW Net Service Information System menggunakan Laravel Framework dengan Digital Payment dan WhatsApp Notification Salman Miftahur Rizki; Slamet Wiyono; Aang Alim Murtopo
JURNAL PENELITIAN SISTEM INFORMASI (JPSI) Vol. 4 No. 3 (2026): Agustus : JURNAL PENELITIAN SISTEM INFORMASI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jpsi.v4i3.4671

Abstract

 Information technology development drives the need for a more effective and integrated service management system, particularly for community-based internet services such as RT/RW Net. This research aims to develop a web-based RT/RW Net service information system capable of managing customer data, bill payments, disruption reports, and automatic notifications. The development method employed is the System Development Life Cycle (SDLC) with the Waterfall model, covering the planning, analysis, design, implementation, and testing stages. The system was built using Laravel 13 and SQLite, and is equipped with digital payment, customer management, disruption reporting, WhatsApp notification, and invoice printing features. System testing was conducted using the Black Box Testing method on all main features. The testing results show that all system functions operate according to the specified requirements with a success rate of 100%. The developed system is able to improve the efficiency of customer data management, simplify the payment process, accelerate information delivery to customers, and assist administrators in monitoring services more effectively. This research is expected to become a solution supporting the digitalization of RT/RW Net service management and a reference for developing similar information systems in the future.

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