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THE CONCEPT OF RECORDING DEEDS IN THE QUR’AN: A CONCEPTUAL DIALOGUE WITH INFORMATION TECHNOLOGY PARADIGMS IN THE ERA OF DIGITAL CULTURE Ulin Nuha; Ahmad Aminuddin; Izziya Putri Ananda
MIYAH: Jurnal Studi Islam Vol. 22 No. 01 (2026): JANUARI
Publisher : Universitas Kiai Abdullah Faqih Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33754/miyah.v22i01.2016

Abstract

Digital culture has transformed paradigms of information recording, storage, management, and verification through technologies such as real-time data processing, database management systems, cloud computing, and blockchain. This study reconstructs the concept of recording human deeds in the Qur’an. This study examines the Qur’anic construction of the recording, storage, and accountability of human deeds through the concepts of Kir?man K?tib?n, Kit?b al-A?m?l, and al-Law? al-Ma?f??, and explores their conceptual relevance to contemporary information technology paradigms.Using qualitative library research and the thematic (maudhu’i) tafsir method, the study analyzes relevant Qur’anic verses through content analysis, drawing on classical and contemporary exegetical literature as well as studies in information technology. The results show that the Qur’anic system of recording deeds is structured around three interconnected principles: recording accuracy through the Kir?man K?tib?n, transparency and accountability in information storage through the Kit?b al-A?m?l, and information integrity and immutability through the al-Law? al-Ma?f??. These principles demonstrate functional correspondences with real-time recording, database management systems, cloud computing, and blockchain. However, these correspondences exist solely at the level of conceptual analogy and do not imply ontological parity between revelation and modern technology.
Accounting information communication in the digital age: A systematic literature review of current trends Rika Henda Safitri; Emylia Yuniarti; Sindy Elisia Husna; Zakia Ramadhani
Journal of Multiperspectives on Accounting Literature Vol. 4 No. 2 (2026): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v4i2.44667

Abstract

Purpose - The processes of creating, processing, and disseminating accounting data to stakeholders have changed as a result of digital transformation. The purpose of this study is to identify the most popular styles of presenting accounting information in the digital age. Design/methodology/approach - This Systematic Literature Review (SLR), conducted in accordance with the PRISMA guidelines, analyzes publications from 2021 to 2025. Of the 309 articles identified through the Scopus, Web of Science, and Google Scholar databases, 10 credible and relevant articles were selected for the research topic: “accounting information communication in the digital age.” Findings - The implementation of ERP, cloud computing, blockchain, and AI enhances the quality, comparability, and transparency of accounting information, with effectiveness determined by governance readiness, institutional trust, and human resources, particularly among SMEs and the public sector in developing countries. Practical implications - A recommendation for future research aimed at gaining a more contextual and comprehensive understanding is to use a mixed-methods approach. Originality/value - The uniqueness of this study lies in its inclusion of an analysis aimed at developing an integrative model of digital transformation in the field of accounting that identifies governance readiness and institutional trust.
Criminal Liability For Algorithmic Manipulation in The Dissemination of Information in The Digital Era Hartomi; Muhamad Adystia Sunggara; Wijayono Hadi Sukrisno
KRTHA BHAYANGKARA Vol. 20 No. 2 (2026): KRTHA BHAYANGKARA: AUGUST 2026
Publisher : Fakultas Hukum Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/krtha.v20i2.5544

Abstract

The development of digital technology has encouraged the emergence of algorithmic manipulation as a new form of cybercrime that has a significant impact on the integrity of digital public spaces. Practices such as bot army, astroturfing, and algorithmic amplification show that algorithms are no longer just tools, but play an active role in expanding the impact of an action. The main problem of this study is related to the unclear construction of the subject of criminal law and the limits of liability in the context of criminal acts mediated by algorithmic systems. This study aims to analyze the construction of subject and criminal law accountability to algorithmic manipulation according to Indonesian positive law and formulate a more adaptive criminal liability model. The method used is normative legal research with legislative, conceptual, and comparative legal approaches. The results of the study show that the Criminal Code and the ITE Law have not been able to accommodate the complexity of the agency chain in the algorithmic system, thus creating an accountability gap. To address this, the study proposes a "risk-based layered liability" model that integrates fault, risk, and liability based liability. This model allows for a proportionate distribution of responsibilities between developers, platform operators, and users. The implementation of this model requires a reformulation of norms in the ITE Law, strengthening the capacity of law enforcement officials, and establishing a structured algorithmic supervision mechanism.
The Influence of Accounting Information Use and E-Commerce on MSME Performance: The Moderating Role of Financial Literacy Baihaqi Ammy; Nur Azizah Sinaga
International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i2.1651

Abstract

Micro, Small, and Medium Enterprises (MSMEs) represent the backbone of Indonesia's economy, yet their performance remains constrained by limited utilization of accounting information, low e-commerce adoption, and inadequate financial literacy challenges particularly evident among food-and-beverage entrepreneurs in urban sub-districts. This study examines the effects of accounting information use and e-commerce adoption on MSME performance, with financial literacy as a moderating variable, among food-and-beverage MSMEs in East Medan District, Medan City, Indonesia. An associative quantitative research design was employed, and primary data were collected via structured Likert-scale questionnaires from 83 food-and-beverage MSMEs selected through proportional stratified random sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0, following a two-stage assessment of the measurement and structural models. The model explained a substantial proportion of variance in MSME performance (R² = 0.876; adjusted R² = 0.868). Results show that both accounting information use (β = 0.415, p < 0.001) and e-commerce adoption (β = 0.283, p = 0.031) exert positive and significant effects on MSME performance. Financial literacy positively and significantly moderates the relationship between accounting information use and MSME performance (β = 0.257, p = 0.026), amplifying the performance benefit of accounting competency among financially literate owners; however, financial literacy does not significantly moderate the e-commerce–performance relationship (β = -0.013, p = 0.906), likely because contemporary Indonesian e-commerce platforms are sufficiently user-friendly to reduce the required financial knowledge threshold. These findings extend the Resource-Based View (RBV) by showing that financial literacy functions as a complementary human capital resource that selectively enhances the strategic value of accounting information. Implications for MSME capacity-building policy, digital transformation programs, and financial education are discussed.  
The Effect of Good Corporate Governance and Information Technology Implementation on Operational Cost Efficiency, With Firm Size as a Moderator I Gusti Ayu Agung Nararatna Mirah Nandini; Naniek Noviari
International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i2.2032

Abstract

Operational cost efficiency is essential for improving profitability and sustaining competitiveness, particularly in the food and beverage manufacturing industry, which is characterized by complex production processes and high operating costs. This study examines the effects of Good Corporate Governance (GCG) and Information Technology (IT) implementation on operational cost efficiency, with firm size as a moderating variable, in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during 2020–2025. The study employs a quantitative approach using purposive sampling, resulting in 34 companies and 204 panel observations. GCG was measured using a four-component governance index, IT implementation through content analysis, and operational cost efficiency using the Operating Cost Efficiency Ratio. Data were analyzed using Moderated Regression Analysis (MRA) with panel data regression in EViews. The results show that GCG and IT implementation positively and significantly improve operational cost efficiency. Firm size does not moderate the relationship between GCG and operational cost efficiency but strengthens the positive effect of IT implementation. The novelty of this study lies in examining the joint role of GCG, IT implementation, and firm size in explaining operational cost efficiency in the Indonesian food and beverage manufacturing sector. The findings contribute to the literature on governance and digital transformation while providing practical insights for managers to enhance operational efficiency through stronger governance and effective IT adoption.
ANALYSIS OF GEOGRAPHIC INFORMATION DESIGN FOR HOTEL LOCATIONS IN LAU GUMBA VILLAGE BASED ON ANDROID Muhammad Amin; Chairul Rizal; Adityia Rama Sanjaya
INFOKUM Vol. 10 No. 02 (2022): Juni, Data Mining, Image Processing, and artificial intelligence
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/infokum.v10i02.3160

Abstract

Lau Gumba Village is a village located in Brastagi District, Karo Regency, North Sumatra Province which is quite well known because it has quite interesting tourist objects to visit. The information system that presents information on tourist attractions in the village only displays pictures and names which are presented in the form of maps, newspaper and web advertising media that do not provide direct instructions to the destination tourist location. The problem obtained from the media information for tourists is that they do not get direct instructions on the location of the tourist attraction geographical position. This requires technology that can present tourist attraction information, namely Geographic Information Systems (GIS). So that tourists who want to travel to Lau Gumba Village but still don't know the location or place of an interesting tourist attraction to visit can be known by tourists who will visit. To overcome this problem the author uses an approach to a digital mapping model in the form of a GIS (Geographical Information System) based on an Android mobile using Google Maps as a digital map. The method used in this research is using UML (Unifed Modeling Language), PHP program, java and MySQL database as data storage. The Geographic Information System (GIS) for natural tourism objects has two programs, namely an admin program to manage web-based tourism data and a user program to display android-based tourist objects. This geographic information system aims to provide convenience and speed to the public in obtaining information about Natural Tourism Objects in Lau Gumba Village
Balancing Children's Rights to Information and Digital Protection: Implementation of Indonesian Government Regulation No. 17 of 2025 in Basic Education Cunduk Wasiati; Edy Chrisjanto; Lintang Unggul Triharjun
Jurnal Edusci Vol 3 No 6 (2026): Vol 3 No 6 July 2026
Publisher : Annpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/edusci.v3i6.1304

Abstract

Background. Social media's growth gives kids the chance to learn and access knowledge, but it also puts them at risk of exposure to content that is inappropriate for their age and developmental stage. To safeguard children when they use digital services, the Indonesian government enacted Government Regulation Number 17 of 2025 on the Governance of the Implementation of Electronic Systems in Child Protection. Purpose. To fulfill children's right to information through social media, this study examines the implications of implementing Government Regulation Number 17 of 2025, identifies barriers to its implementation, and assesses SD Negeri Kyai Mojo Yogyakarta's efforts to overcome these challenges. Method. The study employs a qualitative, descriptive methodology. The study used literature research, interviews, and documentation involving SD Negeri Kyai Mojo State Elementary School and the Yogyakarta City Education, Youth, and Sports Office to gather data. Through source triangulation and qualitative analysis, the validity of the data was examined. Results. The results show that SD Negeri Kyai Mojo has fulfilled children's right to obtain information through social media in a limited and proportionate manner by allowing gadget use when necessary to support learning. Schools also conduct conditional supervision and device inspections as a preventive measure against access to content that is not appropriate for children's age. Obstacles to implementing gadget restrictions mainly arise when students need to communicate with their parents because they left supplies behind, emergencies occur, or there are late pick-ups. These obstacles can be addressed by having classroom teachers serve as communication mediators and involving school officials to support communication between students and parents. Conclusion. The research concludes that implementing child protection policies in the digital space can go hand in hand with fulfilling children's rights to information if carried out proportionately through collaboration among schools, parents, and the government.
Digital civility: A study of Muhammadiyah’s information jurisprudence Anugrah Ainul Yaqin
The Journal of Religion and Communication Studies Vol. 3 No. 2: (August) 2026
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jorcs.v3i2.2026.2452

Abstract

Background: The digital era has profoundly transformed the way people communicate and process information. However, this advancement has also brought serious challenges, including the erosion of digital civility through hoaxes, hate speech, and ethical degradation in communication. This article aims to examine the relevance of Muhammadiyah’s fiqh al-ma‘lumat (information jurisprudence) as an Islamic ethical framework that responds to the dynamics of contemporary media. Methods: Using a qualitative approach through library research, this study analyzes official Muhammadiyah documents, scholarly works, and supporting literature. Findings: The findings indicate that Muhammadiyah’s information fiqh embodies core ethical principles such as tabayyun (verification), tatsabbut (caution), ta’awun (collaboration), and amar ma’ruf nahi munkar (promoting good and preventing evil), all of which are highly contextual and applicable in today’s digital discourse. Moreover, this fiqh reflects thematic ijtihad that is not only normative, but also educative and transformative. Therefore, Muhammadiyah’s approach plays a strategic role in cultivating a digitally literate Muslim society rooted in ethics, accountability, and religious values. Conclusion: The study concludes that Muhammadiyah’s Fikih Informasi provides a comprehensive and contextually relevant Islamic ethical framework that strengthens digital civility by guiding Muslims to navigate misinformation, unethical communication, and spiritual challenges in the digital era through principles of verification, caution, cooperation, and moral responsibility. Novelty/Originality of this article: This article lies in its articulation of Muhammadiyah’s fiqh al-ma‘lumat as a distinctive Islamic ethical-communication framework that not only addresses contemporary challenges of digital discourse—such as misinformation and ethical erosion—but also aligns with the journal’s scope by offering an original integration of religious rhetoric, digital media practices, and transformative religious communication for shaping digitally responsible Muslim communities.
Strategic Planning for Information Systems at CV. Fancy Using the Ward and Peppard Method Nova Indrayana Yusman; Muhamad Furqon; Rasyaa Nabilah
CoreID Journal Vol. 4 No. 2 (2026): July 2026
Publisher : CV. Generasi Intelektual Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60005/coreid.v4i2.171

Abstract

Food distributors serving large retail chains face a dilemma that is easy to overlook: the reporting standards and system integration requirements imposed by corporate clients are essentially the same whether the supplier is a large logistics company or a two-person warehouse operation. CV. Fancy, a registered food distributor (NIB 0702250134384) based in Bandung, West Java, occupies exactly this position. The company supplies Alfamidi retail outlets and PT. Primafood manufacturing under long-standing contracts, yet its day-to-day operations remain entirely dependent on spreadsheets and mobile messaging. This paper reports a strategic information systems (IS) planning study carried out at CV. Fancy using the Ward and Peppard framework, with the aim of producing a practical IS/IT roadmap for the period 2026 to 2030. Data were gathered through in-depth interviews and direct observation during the first quarter of 2026. The analysis drew on Porter's Value Chain, SWOT, PEST, Porter's Five Forces, and the McFarlan Strategic Grid. The principal finding is that Cloud Warehouse Management System (WMS) and Order Management System (OMS) warrant immediate investment, as both fall in the Key Operational quadrant of the McFarlan Grid and directly address the operational gaps most likely to put existing contracts at risk. API integration with Alfamidi is identified as the medium-term priority that will determine the company's ability to retain and grow its enterprise client base. The phased roadmap developed from these findings offers a financially realistic path to digital capability for small distributors whose IT budgets are modest but whose clients expect enterprise-level performance
Effect of @diskominfotikbengkulu Instagram Content Quality on the Fulfilment of Tourism Information Needs in Bengkulu City Juwita Syahfitri; Azis Fajar Pirdaus; Siska Maharani; M Aldy Insen Puzra Pratama
Social Sciences Journal Vol. 3 No. 2 (2026): August
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/sosj.v3i2.1666

Abstract

Abstract This study aims to determine the effect of the quality of information content on the Instagram account of Diskominfotikbengkulu on fulfilling the tourism information needs of the people of Bengkulu City. The research approach used is quantitative with an explanatory method. Samples were taken using the Simple Random Sampling technique (part of Probability Sampling) from 46 respondents. Data were collected through structured questionnaires, observation, and documentation, then analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) through SmartPLS 4 software. The analysis stages include evaluation of the measurement model (outer model) which includes convergent validity tests (outer loading > 0.70, AVE > 0.50), discriminant validity tests (HTMT < 0.90), and construct reliability tests (Cronbach's Alpha > 0.70, Composite Reliability > 0.70). Furthermore, testing of the structural model (inner model) was carried out through t-statistics and coefficient of determination (R-Square). The results of the study indicate that the quality of information content has a positive and significant effect on fulfilling tourism information needs, with a path coefficient of 0.950 and a p-value of 0.000 (<0.05). This proves that the alternative hypothesis (H1) is accepted, while the null hypothesis (H0) is rejected. The R-Square value of 0.173 indicates that the quality of information content is able to influence the fulfillment of tourism information needs by 17.3%, while 82.7% is influenced by other factors. The quality of accurate, relevant, and interesting content has been proven to be effective in helping people plan their travels. These results emphasize the importance of creative management of government agencies' digital communication media to improve public information services. Keywords: Content Quality, Instagram, Information Needs, Digital Communication, SmartPLS 4

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