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Wingit Cosmology, Nusantara Cultural Wisdom, and Accounting Information Systems as Transformative Instruments of Indonesia's Dark Tourism Industry: A Comprehensive Literature Review Ignatius Oki Dewa Brata; Sri Astuti Pratminingsih; Hasti Pramesti Kusnara; Rizky Ferari Oktavian; Yus Djunaedi Rusli; Dede Sugandi; Siti Wulandari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3045

Abstract

Dark tourism encompasses visitation to traumatic historical sites, memorial monuments, conflict museums, and disaster locations, representing a rapidly growing segment of Indonesia’s tourism industry. The hospitality sector demands communication approaches integrating Nusantara local wisdom values, including the Javanese cosmological framework of wingit (sacred-haunted) and angker (spiritually inhabited) spaces, into destination management practice. This study synthesises peer-reviewed scientific literature published between 2021 and 2026, organised around three integrated foci: (1) communication strategies grounded in Nusantara cultural values, (2) Javanese wingit cosmology as a form of indigenous heritage management, and (3) Accounting Information Systems (AIS) as an accountability and governance infrastructure. A narrative thematic literature review methodology was applied to a corpus of 95 sources comprising 50 Scopus Q1–Q3 journals, 35 Sinta 1–3 journals, and 12 Scopus journals in the domain of AIS. Key empirical findings indicate that hospitality narratives integrating wingit cosmology increase visitor satisfaction by an average of 31%; the gotong royong (communal cooperation) approach yields satisfaction scores 23% above the mean; and Balanced Scorecard-integrated AIS improves operational efficiency by 21%. The MKHDTBN model proposes a four-layer integrative framework combining cultural value foundations, professional communication competence, narrative management systems, and digital-accounting infrastructure for dark tourism hospitality management in Indonesia.
Enhancing User Experience in a Land Transportation Information Application: A Design Thinking Approach to the GOBIS Application Lisana Lisana; Melissa Angga; Eugenia Caitlyn Cristabella
Journal of Electrical Engineering and Computer (JEECOM) Vol 8, No 2 (2026)
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/jeecom.v8i2.16994

Abstract

GOBIS is a digital transportation application developed by the Surabaya City Government to facilitate public access to public transportation services. As a land transportation information system, GOBIS plays an important role in providing route, bus stop, and fleet information for urban mobility. However, user reviews and usability test results indicate that the current version of the application still has several shortcomings, particularly in interface design and user experience. The main issues include a difficult-to-interpret integrated map, the absence of an automatic route-search feature, and unclear information about bus stops and fleets. This study developed a redesigned GOBIS prototype through the five-stage Design Thinking process and evaluated the existing application and the redesigned prototype using the same task scenarios. Effectiveness was measured by task completion rate, efficiency by time-based efficiency, and perceived user experience by the User Experience Questionnaire (UEQ). The redesigned prototype increased task completion from 52% to 92%, representing a 40-percentage-point improvement, and increased time-based efficiency from 0.008 to 0.104 goals/sec. User satisfaction also improved after the redesign. Furthermore, assessment with the User Experience Questionnaire (UEQ) showed that all dimensions fell within the “excellent” category. These findings indicate that the redesigned interface successfully improves the overall quality of user interaction and enhances the user experience of GOBIS as a land transportation information system.
Tourists’ Perceptions of Public Information Signage in Lombok Tourism Destinations: A Linguistic Landscape Study Rahma Dewi Hartati; Brillianing Pratiwi; Arini Noor Izzati; Juliana Simangunsong
Alinea: Jurnal Bahasa, Sastra dan Pengajaran Vol. 6 No. 2 (2026): Alinea: Jurnal Bahasa, Sastra, dan Pengajaran
Publisher : Bale Literasi: Lembaga Riset, Pelatihan & Edukasi, Sosial, Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/alinea.v6i2.4654

Abstract

This study aims to examine tourists’ perceptions of language use on public information signs in tourism destinations across Lombok, Indonesia. A descriptive quantitative approach was employed, and data were collected through a questionnaire-based survey involving 164 respondents. Of these, 100 respondents who had visited Lombok were included in the main analysis. Data were analyzed through three stages: 1) descriptive statistical analysis using frequencies and percentages, 3) data visualization, and 3) interpretation based on linguistic signs as highly useful for understanding tourism environments and navigating destinations. The linguistic landscape features most frequently noticed by tourist include shop and restaurant signs, directional signs, and promotional banner. The results also reveal that bilingual (Indonesia-English) and multilingual signage plays an important role in improving information accessibility and supporting communication among diverse visitor groups. Furthermore, multilingual signs incorporating local languages contribute not only to the informational function of public signage but also to the representation of local cultural identity. These findings highlight the informational and symbolic functions of linguistic landscapes in tourism settings. This study recommends the implementation of multilingual public signage that integrates local, national, and international languages, supported by visually appealing designs that reflect local culture. Such an approach may enhance communication effectiveness, strengthen cultural representation, and improve tourists’ experiences in Lombok tourism destinations.
Temporal Healthcare Data Warehouse with SCD Type 2 for OLAPBased Executive Information Systems: A Galaxy Schema Approach Muhammad Mukhlis Khoirudin; Irman Hermadi; Hari Agung Adrianto
Journal of Information System and Informatics Vol 8 No 4 (2026): August
Publisher : Asosiasi Doktor Sistem Informasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63158/journalisi.v8i4.1651

Abstract

Modern hospital information systems operate within fragmented and heterogeneous OLTP environments designed for transaction recording rather than strategic analytical workloads. This study designs and implements a temporal healthcare Data Warehouse for OLAP analytics supporting historical data consistency and multidimensional performance monitoring aligned with Indonesian Ministry of Health (Kemenkes RI) standards. The Kimball bottom-up methodology was applied to integrate two heterogeneous OLTP sources into a Galaxy Schema comprising two fact tables and seventeen dimension tables. The ETL pipeline was implemented using SSIS with a complete SCD Type 2 workflow preserving full patient dimension history across ward transfers and physician reassignments. The OLAP layer was constructed using SSAS Tabular with VertiPaq in-memory engine and DAX-based measures, visualized through a Power BI Executive Information System dashboard. Empirical validation using 52,321 discharged patient records over a one-year observation period demonstrated an average OLAP Speedup Ratio of 30.27× over equivalent relational SQL queries across ten benchmark runs, ranging from 2.98× (Slice) to 79.18× (Dice), with all response times below 40 ms and 100% computational accuracy across all six Kemenkes RI KPIs. The novelty lies in integrating a complete SCD Type 2 temporal model within a Galaxy Schema healthcare data warehouse, empirically validated against live heterogeneous hospital data and nationally aligned KPI standards.
Digital Twin and AI in Marine Systems: A Bibliometric Analysis from an Information Systems Perspective Aditya Lapu Kalua; Mochamad Agung Wibowo; Luther Alexander Latumakulita
Journal of Information System and Informatics Vol 8 No 4 (2026): August
Publisher : Asosiasi Doktor Sistem Informasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63158/journalisi.v8i4.1717

Abstract

Marine Digital Twin (DT) and Artificial Intelligence (AI) research spans maritime engineering, environmental monitoring, and governance contexts. This study provides a Scopus-based bibliometric and scientometric mapping of 289 English-language documents published from 2020 through April 10, 2026. VOSviewer and the Bibliometrix R-package were used for keyword co-occurrence mapping and descriptive analysis. Annual output was 4, 9, 24, 37, 50, 108, and 57 documents for 2020-2026, respectively; 2026 is a partial-year observation. China (n = 78), the United Kingdom (n = 31), and the United States (n = 27) were the leading countries. University College London (n = 10), Ningbo University (n = 8), and Dr. D. Y. Patil Institute of Technology (n = 7) had the highest affiliation counts. Three clusters were identified consistently: Industrial Maritime Applications, AI and Algorithmic Methods, and Environmental Monitoring and Earth Systems. The corpus remains dominated by engineering and offshore infrastructure, while the smaller environmental cluster does not by itself demonstrate a transition toward conservation. The Information Systems contribution is framed through data governance, semantic interoperability, platform ecosystems, and decision-support systems.
A Socio-Technical Assessment of Information Security Management Using KAMI Index, ISO/IEC 27001:2022, and User Awareness Nur Wachid Hidayatulloh; Dinar Mutiara Kusumo Nugraheni; Oky Dwi Nurhayati
Journal of Information System and Informatics Vol 8 No 4 (2026): August
Publisher : Asosiasi Doktor Sistem Informasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63158/journalisi.v8i4.1746

Abstract

ISO/IEC 27001:2022 is one of the certifications for Information Security Management Systems (ISMS). The study employs a mixed descriptive approach, analyzing maturity using the KAMI Index 5.0, ISO/IEC 27001:2022 clause implementation as a gap assessment, and user awareness of the ISMS, examined through socio-technical system theory at a university in Semarang. The results reveal a gap between the two subsystems: the technical subsystem shows high overall readiness but is not fully optimal, with weaker domain in Personal Data Protection (level II). The KAMI Index places the university's overall maturity at level V, while the ISO/IEC 27001:2022 gap assessment shows several clauses still unimplemented. Meanwhile, the social subsystem for user awareness revealed that the ISMS was less than optimal according to user interviews, even though the test achieved a score of 81.2% and was rated Very Worthy. Suitable standard operating procedures (SOPs) were also found lacking for several clauses and indicators. Socio-technical systems theory emphasizes joint consideration of social and technical elements in designing and implementing complex organizational systems such as information security; applying it here shows both subsystems must be evaluated holistically rather than separately.
The Role of Facilitating Conditions and Social Influence in Users’ Behavioral Intention to Use Digital Tourism Information Systems Candra Agustina; Eka Rahmawati
Journal of Information System and Informatics Vol 8 No 4 (2026): August
Publisher : Asosiasi Doktor Sistem Informasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63158/journalisi.v8i4.1750

Abstract

Digital tourism information systems have changed how travelers search for information and plan their trips. However, user acceptance still varies, especially in areas with limited internet access. This study examines the factors that influence users’ intention to use digital tourism information systems, focusing on facilitating conditions, social influence, perceived usefulness, and perceived ease of use. A digital survey was conducted with 144 students enrolled in information technology-related higher education programs, aged 17–21 years, who had more than three years of experience using digital tourism information systems. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that facilitating conditions have the strongest effect on behavioral intention, followed by social influence. In contrast, perceived usefulness and perceived ease of use do not have significant effects. These findings show a context-specific pattern in technology adoption, where facilitating conditions and social influence are more important for the respondents in this study. However, the findings should be interpreted within the context of this homogeneous sample of young, digitally experienced students and should not be generalized to all digital tourism users. The results also suggest that the importance of technology adoption factors may differ depending on user characteristics and the context of system use. This study measures behavioral intention, not actual or continued system use.
Performance and Carbon Footprint Evaluation of a PWA-Based Waste Bank Information System Muhammad Dzulfiqar; Adzanil Rachmadhi Putra; Rosyid Abdillah
Journal of Information System and Informatics Vol 8 No 4 (2026): August
Publisher : Asosiasi Doktor Sistem Informasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63158/journalisi.v8i4.1821

Abstract

The increasing volume of unmanaged waste in Indonesia has encouraged the adoption of digital waste bank management systems. However, the environmental impact of digital transformation, particularly regarding energy consumption and carbon emissions, remains insufficiently explored in community-scale information systems. This study evaluates the performance and environmental efficiency of Sibanksa, a Progressive Web Application (PWA)-based Waste Bank Information System, based on Green IT principles. A quantitative descriptive approach was applied by measuring four indicators: system performance, data transfer efficiency, estimated energy consumption, and digital carbon footprint under cached and non-cached loading scenarios. The results demonstrate that service worker caching significantly reduced data transfer size from an average of 4.84 MB to 20.9 kB, decreased estimated energy consumption from 0.0000594 kWh to 0.0000547 kWh, and reduced estimated carbon emissions from 0.044456 g CO₂ to 0.040886 g CO₂, representing approximately 8% improvements. Nevertheless, the overall page size remained relatively high (8.12 MB without caching and 7.46 MB with caching), while mobile rendering performance indicators, including First Contentful Paint (FCP) and Largest Contentful Paint (LCP), did not satisfy Web Vitals recommendations. This study contributes a practical measurement framework that integrates web performance analysis, energy efficiency assessment, and digital carbon footprint estimation for waste bank management systems. The findings provide empirical insights for developing more sustainable PWA-based information systems aligned with Green IT principles.
Kepastian dan Perlindungan Hukum Bagi Wajib Pajak Orang Pribadi di Indonesia Dalam Penerapan Prinsip Due Process Of Law atas Pemanfaatan Data Automatic Exchange Of Information (AEOI) Untuk Pengawasan dan Kepatuhan Pajak Lina Rosmiana Djunaedi; Yenny Yuniawaty
UNES Law Review Vol. 9 No. 1 (2026)
Publisher : Program Magister Ilmu Hukum, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/rgnbt302

Abstract

Pemanfaatan data Automatic Exchange of Information (AEOI) merupakan instrumen penting dalam penguatan pengawasan dan kepatuhan pajak di Indonesia yang harus dilaksanakan sejalan dengan prinsip due process of law sebagai jaminan kepastian dan perlindungan hukum bagi Wajib Pajak. Salah satu bentuk penerapan AEOI dilakukan melalui penerbitan Surat Permintaan Penjelasan atas Data dan/atau Keterangan (SP2DK). Meskipun secara normatif SP2DK tidak menimbulkan akibat hukum langsung, dalam praktik instrumen ini memiliki daya koersif implisit dan berpotensi berlanjut pada pemeriksaan. Penelitian ini bertujuan menganalisis penerapan prinsip due process of law dalam pemanfaatan data AEOI melalui SP2DK serta implikasinya terhadap kepastian hukum dan perlindungan hukum Wajib Pajak Orang Pribadi.Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan perundang-undangan dan konseptual. Meskipun pemanfaatan data AEOI memiliki legitimasi hukum yang kuat sebagai instrumen pengawasan pajak, pengaturan prosedural pada tahap pemanfaatannya melalui SP2DK belum sepenuhnya memadai. Kondisi tersebut melemahkan penerapan prinsip due process of law dan berdampak pada berkurangnya kepastian serta perlindungan hukum bagi Wajib Pajak Orang Pribadi. Oleh karena itu, diperlukan penguatan dasar hukum dan standar prosedural pemanfaatan data AEOI, penjaminan hak klarifikasi Wajib Pajak, serta penempatan AEOI dalam kerangka pengawasan berbasis risiko guna menjaga keberlanjutan sistem self-assessment dan kepercayaan terhadap administrasi perpajakan. 
Analysis of Electronic Medical Record Data Quality Following the Implementation of a New Hospital Information System at Hospital X Siti Silfia Sya'bani; Irda Sari
Asian Journal of Environmental Research Vol. 3 No. 3 (2026): Available online
Publisher : CV. Science Tech Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69930/ajer.v3i3.932

Abstract

The transition to a new Hospital Information System (SIMRS) at Hospital X changed the electronic medical record (EMR) documentation workflow and created a need to evaluate the quality of recorded data. Preliminary observations identified inconsistencies in diagnosis entries and patient age data. This study analyzed EMR data quality after implementation of the new SIMRS, focusing on completeness and accuracy. A descriptive quantitative design was used with 195 general outpatient EMRs. Primary data were obtained through direct observation using a checklist and were processed in SPSS using frequency and percentage distributions. Thirteen relevant data elements achieved 100% completeness. Three elements—civil-service rank/grade, NRP/NIP, and organizational unit—were unfilled, but these fields were considered conditionally applicable and therefore were not interpreted as deficiencies for general patients. Accuracy was high across the assessed dimensions: patient name and identity, ICD-10 coding, and follow-up data reached 100%; patient age data reached 99.5%; and diagnosis-entry conformity reached 95%. The average accuracy reported in the source study was 98.9%. Overall, EMR data quality following implementation of the new SIMRS was very good, although diagnosis-entry consistency and the design of conditionally applicable fields require improvement. Periodic monitoring, automatic input validation, clearer electronic-form logic, and regular staff training are recommended to maintain and improve EMR data quality.

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