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LRU-Based Caching Optimization for REST API and GraphQL in a PBB-P2 Information System Rudi Setiawan Samosir; David JM Sembiring; Roberto Kaban
Jurnal Locus Penelitian dan Pengabdian Vol. 5 No. 8 (2026): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v5i8.6214

Abstract

The increasing demand for fast and reliable access to taxpayer, tax object, billing, and payment information requires efficient data retrieval mechanisms in PBB-P2 information systems. Repeated database access for frequently requested data can increase server workload and prolong response times. Application-level caching can reduce redundant database operations; however, cache performance depends on the replacement policy applied when memory capacity is limited. This study aimed to evaluate the performance impact of Least Recently Used (LRU) caching compared with simple bounded caching and no-cache conditions in REST API- and GraphQL-based PBB-P2 information systems. A quantitative comparative experimental method was employed using a Node.js prototype connected to a MySQL/MariaDB database. The experiment evaluated three cache conditions (no cache, simple cache, and LRU cache) across four workload patterns: random, repeat, mixed, and pressure. Performance was assessed using response time, throughput, cache hit ratio, database query count, CPU utilization, and eviction accuracy. The results showed that LRU provided the most significant improvement under high cache eviction pressure conditions. In REST API testing, LRU reduced response time from 10.41 ms to 7.89 ms and decreased database queries by 74.66%. In GraphQL testing, LRU reduced response time from 19.58 ms to 17.03 ms and decreased database queries by 74.96%. However, LRU was not consistently superior, particularly when workloads had sufficient cache capacity or irregular access patterns. The study concludes that LRU caching is effective when temporal locality and cache pressure are present; however, its implementation should be guided by workload characteristics and system telemetry.
The impact of working capital, business location, and information technology on the income level of SMEs in Jayapura Regency Margaretha Kere; Anita Erari; Quinci Fransiska
Adhigana Papua: Jurnal Ilmiah Magister Manajemen Vol. 4 No. 1 (2026): Periode Januari-Juni
Publisher : Magister Manajemen Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61331/adhiganapapua.v4i1.57

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the regional economy, yet the determinants of their income in eastern Indonesia remain understudied. This study aims to analyze the effect of business capital, business location, and information technology on the income level of MSMEs in Jayapura Regency, both partially and simultaneously. A quantitative approach was employed with 100 respondents selected through proportionate stratified random sampling from a population of 2,653 MSME actors. Data were collected using a Likert-scale questionnaire and analyzed through multiple linear regression with SPSS version 25. The results show that business capital (β = 0.265; Sig. 0.040), business location (β = 0.292; Sig. 0.037), and information technology (β = 0.315; Sig. 0.007) each have a positive and significant effect on income level. Simultaneously, the three variables have a significant effect (F = 21.917; Sig. 0.000) with an Adjusted R² of 0.388. Information technology has the largest contribution in the model. The study concludes that improving MSME income is associated with the combination of capital, location, and information technology, with digitalization as a priority for MSME empowerment policy in Jayapura Regency.
Tourism Accounting Information Systems For Evidence-Based Governance And Regional Economic Resilience: A Qualitative Case Study Of Pangandaran Regency: Sistem Informasi Akuntansi Pariwisata Untuk Tata Kelola Berbasis Bukti Dan Resiliensi Ekonomi Daerah: Studi Kasus Kualitatif Di Kabupaten Pangandaran Nia Ramadani; Iqbal Lhutfi; Harpa Sugiharti
Jurnal Pendidikan Akuntansi Indonesia Vol. 24 No. 02 (2026): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v24i02.98943

Abstract

Pangandaran Regency relies heavily on tourism, yet seasonal demand, short visitor stays, and fragmented accounting information constrain evidence-based governance and regional economic resilience. This study examines how tourism accounting information systems support governance and economic resilience in Pangandaran Regency. A qualitative case study was undertaken using in-depth interviews with two key informants, supported by observations and documentary analysis. The findings indicate that integrating tourism revenue, accommodation occupancy, visitor, and local economic information improves inter-agency coordination, policy formulation, and tourism performance monitoring. Rather than functioning solely as administrative records, tourism accounting information serves as strategic evidence for public-sector decision-making. Based on these findings, the study proposes a preliminary conceptual model linking tourism accounting information systems, evidence-based governance, and regional economic resilience. The study contributes to the accounting information systems literature by demonstrating the strategic role of integrated accounting information in supporting public-sector governance within tourism-dependent regions.
Police Crisis Communication Strategy in Public Opinion Management Based on Digital Transparency and Institutional Accountability in the Era of Information Disruption Widya Bhakti Dira; Syafruddin Syafruddin; Kif Aminanto
Journal Customary Law Vol. 3 No. 3.2 (2026): AICOPS 2026
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jcl.v3i3.2.6309

Abstract

This study aims to analyze the legal issues of police crisis communication strategies in managing public opinion in the era of information disruption and formulate legal reforms based on digital transparency and institutional accountability to strengthen public trust in law enforcement institutions. The study employs a normative juridical method with a statutory and conceptual approach through an analysis of Law Number 2 of 2002 concerning the Indonesian National Police, the Law on Public Information Disclosure, the Law on Information and Electronic Transactions, Law Number 25 of 2009 concerning Public Services, as well as various public communication regulations and police professional codes of ethics. The study discovers that police crisis communication strategies in Indonesia continue to exhibit both normative and empirical weaknesses, including slow responses to viral issues, inconsistent information among officials, limited digital transparency, suboptimal media monitoring and digital intelligence, and the lack of comprehensive regulations governing law enforcement digital crisis communication. These conditions have led to increased disinformation, trial by social media, and a decline in the legitimacy of police institutions in the community. Therefore, legal reform is needed through the development of an integrated digital crisis governance model, including the establishment of a National Police Crisis Command Center, the implementation of artificial intelligence sentiment analysis, an early warning system, a rapid digital clarification mechanism, and the standardization of national crisis communications based on digital transparency, human rights protection, and due process of law. These legal reforms are expected to create a police public communications system that is adaptive, accountable, humanistic, and responsive to developments in information technology, in order to strengthen public trust, institutional legitimacy, and the effectiveness of law enforcement in Indonesia's digital democracy.
From Accounting Information to Institutional Accountability: A Comparative Documentary Analysis of Indonesian Universities Ade Kemala Jaya
JURNAL DIMENSI Vol 15, No 2 (2026): Jurnal Dimensi (July 2026)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/dms.v15i2.9538

Abstract

Purpose: This study examines how accounting information disclosed by Indonesian universities can be traced into institutional performance and accountability. It responds to the limitation of disclosure-oriented approaches that assess whether financial information is available without examining whether the information can be connected to institutional objectives, performance, deviations, and management response. Design/methodology/approach: A comparative documentary analysis was conducted using publicly accessible institutional documents from Universitas Negeri Yogyakarta, Universitas Indonesia, Universitas Hasanuddin, and Universitas Muhammadiyah Jakarta. Annual reports, financial reports, performance reports, budget and realization information, strategic documents, and financial-management disclosures were analyzed through an Accounting-to-Accountability Traceability (AAT) lens. The analysis distinguishes management accounting information, traceability between resources and performance, and observable accountability evidence. Findings: The four universities disclose substantial accounting and financial-management information, but the extent to which that information forms an observable accountability chain differs. Four dominant documentary pathways were identified: audit–performance traceability, budget–realization–deviation traceability, planning–budget–performance traceability, and financial-control infrastructure. The findings indicate that disclosure alone does not establish accountability; traceability becomes stronger when accounting information is explicitly connected to resource allocation, performance, variance, explanation, and management response. Practical implications: Universities and higher education regulators should move from disclosure-oriented financial reporting toward traceability-oriented accountability reporting by linking budget, realization, performance, variance, explanation, and follow-up. Originality/value: The study contributes an Accounting-to-Accountability Traceability perspective that treats accounting information not merely as a reporting output, but as a mechanism through which resource use can be followed into institutional performance and accountability.
COLLABORATIVE SUPPLY CHAIN RESILIENCE FOR MSMEs: A FRAMEWORK FOR INFORMATION SHARING, FLEXIBILITY, AND CONTINUITY Wawan Ichwanudin; Fitriana
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 2 (2025): Jesocin - February
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

This conceptual paper develops an integrative framework for collaborative supply chain resilience in micro, small, and medium enterprises (MSMEs). It synthesizes established literature on the resource-based view, dynamic capabilities, organizational learning, absorptive capacity, social capital, resilience, and entrepreneurial ecosystems. The analysis explains how supplier collaboration, information sharing, sourcing flexibility, continuity planning, and relationship governance can be organized into proportionate managerial routines. No primary survey, interview, experimental, or statistical data are claimed. The framework proposes diagnosis, capability mapping, bounded experimentation, evidence review, governance, resource reconfiguration, and learning retention as a cumulative cycle. Implications are developed for owner-managers, support institutions, and future empirical research.
DIGITAL FINANCIAL CAPABILITY AND MSME RESILIENCE: LINKING INFORMATION QUALITY, LIQUIDITY, AND ADAPTIVE CONTROL Anggun Yolistina; Arif Budi Raharja
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 3 (2025): Jesocin - March
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

This conceptual paper develops an integrative framework for digital financial capability and MSME resilience in micro, small, and medium enterprises (MSMEs). It synthesizes established literature on the resource-based view, dynamic capabilities, organizational learning, absorptive capacity, social capital, resilience, and entrepreneurial ecosystems. The analysis explains how financial information quality, cash-flow visibility, digital controls, liquidity discipline, and adaptive decision making can be organized into proportionate managerial routines. No primary survey, interview, experimental, or statistical data are claimed. The framework proposes diagnosis, capability mapping, bounded experimentation, evidence review, governance, resource reconfiguration, and learning retention as a cumulative cycle.
SUPPLY CHAIN VISIBILITY AND ADAPTIVE RESILIENCE FOR MSMES: CONNECTING INFORMATION QUALITY, COLLABORATIVE SENSING, AND RESOURCE RECONFIGURATION Lili Adi Wibowo; Ricky Agusiady
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 7 (2025): Jesocin : July
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

This conceptual and integrative review develops a framework for supply chain visibility and adaptive resilience in micro, small, and medium enterprises. It addresses the problem that MSMEs face disruption with thin inventories, concentrated suppliers, limited information, and little leverage, making early sensing and coordinated response strategically important. Drawing on the resource-based view, dynamic capabilities, organizational learning, absorptive capacity, social capital, and resilience, the paper explains how critical-flow mapping, information quality, collaborative sensing, contingency options, post-disruption learning can be organized as mutually reinforcing routines. The proposed pathway moves from problem diagnosis and capability mapping to bounded experimentation, evidence review, resource reconfiguration, and learning retention. No primary survey, interview, experimental, administrative, or statistical data are claimed. The framework links these mechanisms to faster response, continuity, lower dependency, recovery quality, adaptive supply networks and identifies managerial, institutional, and research implications suitable for resource-constrained enterprises.
SUSTAINABILITY ACCOUNTING CAPABILITIES IN MSMES: CONNECTING ENVIRONMENTAL INFORMATION, MANAGERIAL JUDGMENT, AND LONG-TERM VALUE CREATION Nia Riana; Raden Roro Fatmasari
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 8 (2025): Jesocin : August
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

This conceptual and integrative review develops a framework for sustainability accounting capability in micro, small, and medium enterprises. It addresses the problem that many MSMEs face growing sustainability expectations but lack proportionate systems for translating environmental and social information into operational and financial decisions. Drawing on the resource-based view, dynamic capabilities, organizational learning, absorptive capacity, social capital, and resilience, the paper explains how materiality assessment, resource-use accounting, stakeholder dialogue, integrated decision routines, learning-oriented disclosure can be organized as mutually reinforcing routines. The proposed pathway moves from problem diagnosis and capability mapping to bounded experimentation, evidence review, resource reconfiguration, and learning retention. No primary survey, interview, experimental, administrative, or statistical data are claimed. The framework links these mechanisms to information relevance, cost awareness, stakeholder legitimacy, decision quality, long-term value creation and identifies managerial, institutional, and research implications suitable for resource-constrained enterprises.
Accounting Information System Design for Revenue and Expenditure Cycles: Family Optic Agustina Dwi Purnamasari; Indah Melati
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 2 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i2/24037

Abstract

This study aims to analyze the business processes and design a Microsoft Excel based accounting information system for Family Optic. Currently, transaction recording at Family Optic is conducted manually using handwritten records, resulting in unstructured transaction documentation, limited inventory monitoring, and revenue estimates based on assumptions. To address these issues, this study designs an accounting information system for the revenue and expenditure cycles. This study employs the System Development Life Cycle (SDLC) method and incorporates the threats and controls framework to identify risks and determine appropriate controls for both cycles. The proposed Excel based accounting information system was tested through transaction simulation only. Therefore, scope of this study is limited to system design and simulation based testing. Full implementation and operational use were beyond its scope. The resulting system integrates a chart of accounts, inventory master data, purchase and sales records, cash receipts and cash disbursements records, journals, and income statements. The design system supports more systematic transaction recording, enables perpetual inventory monitoring, and generates more  structured financial information to facilitate business decision making.

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