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THE IMPLEMENTATION OF INVENTORY ACCOUNTING INFORMATION SYSTEMS: A SYSTEMATIC LITERATURE REVIEW Ria; Khairul Saleh L. Tobing; Dhieka Avrilia Lantana; Kumba Digdowiseiso; Nurasyikin Jamaludin
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 2 (2023): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i2.105

Abstract

The significance of efficiency and accuracy in inventory management is crucial for achieving operational success and making informed decisions. The objective of this study is to examine and evaluate the utilization of inventory accounting information systems in different organizations. This study employs the Systematic Literature Review (SLR) method to gather, assess, and integrate findings from diverse and pertinent literature sources. The findings of this study demonstrate that the adoption of an inventory accounting information system yields substantial advantages, such as enhanced operational effectiveness, decreased storage expenses, improved precision of financial statements, and simplified monitoring and analysis of inventory data. The discussion emphasizes the significance of choosing a suitable platform, providing employee training, and ensuring seamless integration with current business processes. This research demonstrates that investing in the implementation of an inventory accounting information system is a prudent measure to enhance operational efficiency, facilitate well-informed decision-making, and sustain competitiveness in a progressively competitive market.
THE INFLUENCE OF INFORMATION ASYMMETRY, COMPANY SIZE, AND LEVERAGE ON EARNINGS MANAGEMENT AT HANSON INTERNATIONAL TBK Aulia Rinaldi; Wahyuddin
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.227

Abstract

This research aims to determine the Influence of Information Asymmetry, Company Size, and Leverage on Earnings Management at Hanson International Tbk. The data used in this study are secondary data from PT. Hanson International Tbk for the first quarter of 2005 to the fourth quarter of 2022, resulting in 72 observations. The method used to analyze the relationship between independent variables and dependent variables is the multiple linear regression analysis method with the assistance of SPSS software. The results show that partially, information asymmetry has a positive and significant effect on earnings management at PT. Hanson International Tbk. This indicates that the higher the information asymmetry, the higher the company's earnings management will be. Company size has a positive and significant effect on earnings management at PT. Hanson International Tbk. This indicates that the larger the company size, the higher the company's earnings management will be. Leverage has a positive and significant effect on earnings management at PT. Hanson International Tbk. This indicates that the higher the leverage, the higher the company's earnings management will be. Simultaneously, Information asymmetry, company size, and leverage have a positive and significant effect on earnings management at PT. Hanson International Tbk. This indicates that the higher the information asymmetry, company size, and leverage, the higher the company's earnings management will be.
THE ROLE OF INFORMATION TECHNOLOGY IN IMPROVING ACCOUNTABILITY PUBLIC SECTOR FINANCE: A THEORETICAL PERSPECTIVE Nindya Sari; Novita Sri Anggraeni; Hotnida Sari Tanjung; Eka Nurmala Sari
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 4 (2026): April
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study aims to analyze the role of information technology in improving public sector financial accountability in Indonesia. Thedevelopment of digital technology has encouraged the government to implement electronic-based financial information systems toincrease transparency, effectiveness, efficiency, and oversight of state and regional budget management. This study employed aqualitative method with a literature study approach through the collection of secondary data from scientific journals, books, officialgovernment documents, and academic articles for the 2021–2025 period. The analysis was conducted using thematic techniques.Analysis to identify key themes related to digital transparency, financial information systems, reporting automation, and the challengesof implementing information technology in the public sector. The results of the study indicate that the application of informationtechnology such as SIMDA, SIPKD, SPAN,e-budgeting,e-planning,e- procurement, Ande-reporting can improve the quality ofgovernment financial reports through faster, more accurate, relevant, and transparent data presentation. Furthermore, informationtechnology also strengthens internal and external oversight through digital audit trails and real-time access to information. However, the implementation of information technology still faces various obstacles such as limited human resources, uneven technologicalinfrastructure, resistance to organizational change, and data security risks. This research contributes to the development of digitaltransformation studies in public financial governance and provides recommendations for the government to increase humanresource capacity and invest in technological infrastructure to support better public sector financial accountability.
THE INFLUENCE OF THE USE OF INFORMATION AND COMMUNICATION TECHNOLOGY AND COMPENSATION FOR EMPLOYEE PERFORMANCE MINISTRY OF RELIGIOUS AFFAIRS DISTRICT OFFICE SERDANG BEDAGAI Riska Dwi Ananda; Suhaila Husna Samosir; Yayuk Yuliana; Muhammad Rahmat
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 2 (2026): October (ON-PROGRESS)
Publisher : PT. Radja Intercontinental Publishing

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Abstract

The purpose of this study is to determine and analyze the effect of the use of information technology, communication, and compensation on employee performance at the Office of the Ministry of Religious Affairs of Serdang Bedagai Regency. The type of research used is quantitative research. The population in this study were all employees of the Office of the Ministry of Religious Affairs of Serdang Bedagai Regency, totaling 64 people. Because the population is less than 100 people, the sampling technique used saturated sampling so that the entire population was used as a research sample. Data collection techniques were carried out through observation, interviews, documentation studies, and questionnaires with a Likert scale. Data analysis techniques used validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests (partial), F-tests (simultaneous), and coefficients of determination with the help of the SPSS program . The results of the study indicate that the use of information technology, communication, and compensation partially each have a positive and significant effect on employee performance, as evidenced by the calculated t-value of each being greater than the t-table and a significance level of 0.000 <0.05. In addition, simultaneously all independent variables have a positive and significant effect on employee performance with an F-count value greater than the F-table and a significance value of 0.000 < 0.05. The Adjusted R Square value of 0.775 indicates that 77.5% of employee performance variation can be explained by the independent variables in this study, while 22.5% is influenced by other variables outside the study.
THE ROLE OF PERCEPTION OF ACCOUNTING INFORMATION SYSTEM QUALITY IN IMPROVING EMPLOYEE PERFORMANCE: A LITERATURE STUDY Shally Amalia Nur’aini; Ishak Awaluddin; Erwin Hadisantoso
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 9 (2026): AUGUST
Publisher : RADJA PUBLIKA

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Abstract

The purpose of this study is to analyze how employees' perceptions of the quality of Accounting Information Systems (AIS) affect their work in the banking industry. Through qualitative research using interviews and feedback questionnaires with employees of the Regional Development Bank (BPD) of Southeast Sulawesi, this study concluded that positive perceptions of the AIS—in terms of ease of use, speed of access, and clarity of information—have a positive impact on employee productivity, efficiency, and effectiveness. Although this study was conducted at a single institution with a small sample size and a non-quantitative approach, it still provides a theoretical contribution to the development of an integrative model that highlights the importance of psychological factors in the successful implementation of information systems. Suggestions for future research include examining the use of quantitative methods with a longer sample size and investigating mediating or moderating variables such as job training and organizational culture.
UI/UX Design of a Web-Based Bag Sales Information System Using the Waterfall Method and Usability Evaluation with SUS: A Case Study of Carrefour Bag MSME Meilanie Kirana; Asto Purwanto
Computer Journal Vol. 4 No. 2 (2026): August
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh (YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/cj.v4i2.466

Abstract

The growing adoption of information technology has pushed many Micro, Small, and Medium Enterprises (MSMEs) to shift from manual to digital-based sales management. Despite this trend, a considerable number of MSMEs continue to rely on manual recording systems, which often lead to transaction errors, inaccurate data, and limited capacity for product information display. This study aims to design the UI/UX of a web-based bag sales information system for Carrefour Bag MSME to improve sales management efficiency and user experience. The system was developed using the Waterfall method, covering four stages: requirements analysis, system design, implementation, and evaluation. Key features include user authentication, dashboard, product management, shopping cart, checkout, sales transactions, and sales reporting. The interface was designed to be simple, modern, and accessible for both administrators and customers. Usability was evaluated using the System Usability Scale (SUS) involving 30 respondents, yielding a mean SUS score of 86.6, which falls within the Excellent category. These results indicate that the system meets acceptable usability standards and is suitable for implementation at Carrefour Bag MSME to support more efficient and effective sales operations.
Design of a Web-Based Academic Service System Using the Waterfall Method in the Information Technology Education Study Program Michael Immanuel Simanullang; Mendarissan Aritonang; Edward Rajagukguk
Formosa Journal of Computer and Information Science Vol. 4 No. 2 (2025): August 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjcis.v4i2.17143

Abstract

These issues affect the effectiveness of students in carrying out academic activities. As a solution, a web-based academic service application was developed with several main features, including the digital submission and management of academic letters to accelerate administrative processes, study program consultation services that enable real-time two-way communication between students and lecturers, and a digital academic archive that provides easy access to important documents such as internship reports, theses, and journals from previous students. The system was developed using the Waterfall method, which was implemented systematically through the stages of requirements analysis, design, implementation, and testing. The results of black-box testing showed that all features functioned properly according to user roles (admin, students, and lecturers).
Mobile Learning-Based Clinical Education Management Information System (Cemis) And Its Effectiveness In Impro Miming Oxyandi; Santhna Letchmi Panduragan; Faridah Mohd Said; Aris Citra Wisuda; Rhipiduri Rivanica
HealthCare Nursing Journal Vol. 8 No. 1 (2026): HealthCare Nursing Journal
Publisher : LP3M Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/healthcare.v8i1.7211

Abstract

The quality of clinical Education is greatly influenced by students' success in clinical practice areas in achieving learning outcomes, most of which are still conventional and not yet integrated. This study aims to evaluate the effectiveness of mobile learning as a medium to assess clinical learning in nursing students. This study uses Randomized Controlled Trial design. Place and Duration of Study in IKesT Muhammadiyah Palembang. From Sept 2022 to May 2023. The sample for this research consisted of nursing students from Group Experimental (n=40) and control group (n=40). The types of analysis used were the Wilcoxon Sign Rank Test and N-Gain Score Test. The use of mobile learning-based CEMIS is proven to be significant and effective in improving the learning outcomes of clinical learning of nursing students with the results of the Wilcoxon Sign Rank Test in the experimental group and the control group, namely cognitive ability (Sysmp Sig 0.002 vs 0.057), Ability Psychomotor (Sysmp Sig 0.002 VS 0.057), ability Affective (Sysmp Sig 0.002 VS 0.057). Whereas the results of the N-Gain Score Test show ability cognitive 80% (Effective), ability Psychomotor 78% (Effective), ability Affective 78% (Effective). CEMIS-based nursing clinical learning has been proven effective in improving student learning outcomes, making it a potential alternative to support clinical. learning in nursing education.
The Effect of Digital Media Information Access on Understanding Reproductive Health Intervention Studies in Students Eva Mulyani S; Nurhayati Nurhayati; Nursapia Harahap; Rapotan Hasibuan
Jurnal Ners Vol. 10 No. 4 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jn.v10i4.62437

Abstract

Limited access to accurate reproductive health information may increase adolescents' vulnerability to reproductive health problems. This study aimed to evaluate the effectiveness of digital media–based reproductive health education in improving digital information access and reproductive health knowledge among female students at Darul Iman Islamic Boarding School, Southeast Aceh. A quantitative one-group pretest–posttest study was conducted among 119 participants selected using total sampling. The mean score for digital information access score increased from 41.85 ± 7.54 (median = 41; 95% CI: 40.65–43.30) to 47.64 ± 6.79 (median = 47; 95% CI: 46.50–48.89). Similarly, the mean reproductive health knowledge increased from 6.06 ± 4.39 (median = 5; 95% CI: 5.30–6.87) to 15.97 ± 4.11 (median = 16; 95% CI: 15.23–16.72). Wilcoxon Signed-Rank Test results showed significant improvements in information access (Z = −9.303, p < 0.001, r = 0.853) and reproductive health knowledge (Z = −9.389, p < 0.001, r = 0.861). Digital media–based reproductive health education effectively improved access to reproductive health information and reproductive health knowledge among female Islamic boarding school students.
The Effectiveness of Community Information Group Implementation in Community Empowerment: a study in Palembang City Yanuar Luqman; Muhammad Bayu Widagdo
Jurnal Audience: Jurnal Ilmu Komunikasi Vol. 9 No. 2 (2026): AGUSTUS 2026
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/ja.v9i2.17332

Abstract

This study analyzes the effectiveness of the implementation of Community Information Group (KIM) in community empowerment in Palembang city with a focus on visualizing public messages. Different from previous research that focused more on institutional sustainability, technology access, and digital services, this study examines how message visualization links the dissemination of public information with community understanding, participation, and action. The study uses the perspectives of development communication, participatory communication, diffusion of innovation, and visual communication to analyze the process of processing, simplifying, visualizing, and disseminating government information by KIM. The study used a descriptive qualitative approach with primary data from KIM and community managers and secondary data in the form of institutional documents, literature, and information on KIM's activities. The results showed that the effectiveness of KIM is multilevel. At the dissemination level, KIM is relatively effective in delivering digital public service information, antihoak education, MSME promotion, and local programs. However, at the empowerment level, effectiveness is still moderate because increased attention and understanding has not always progressed to behavior change, sustained participation, or broader socio-economic impact. These conditions are influenced by volunteer capacity, quality of visual content, digital literacy, local government support, and institutional follow-up. This study confirms the need to combine message visualization with face-to-face communication, mentoring, institutional networking, and government response. The novelty of the research lies in the placement of KIM as an actor of visual-participatory communication as well as an analytical distinction between the effectiveness of dissemination and empowerment.

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