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The Role of Information Technology in the Effect of Risk Management on Banking Performance Rizka Fadilla Rahmawati; Agung Juliarto
JURNAL ECONOMINA Vol. 5 No. 8 (2026): JURNAL ECONOMINA, Agustus 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i8.3849

Abstract

Instability in the banking sector can trigger broader economic issues, reduce market valuation, and lead to a loss of public or stakeholder trust. Therefore, it is crucial for banks to continuously monitor the risks they face, even those that are difficult to control. This study aims to provide empirical evidence on the impact of risk management on banking performance (profitability and firm value), with information technology as a moderating variable. The study is based on a sample of banking companies listed on the Indonesia Stock Exchange during the period 2019–2023. Panel data regression models are used to test the hypotheses. Risk management, proxied by capital adequacy (CAR) and climate change initiatives (CCI), has a positive effect on profitability and firm value. Meanwhile, operational inefficiency (BOPO) negatively affects profitability only. The interaction between operational inefficiency and information technology (BOPO_TI) weakens firm value. Risk management through capital adequacy and climate initiatives improves banking performance. However, the weakening effect of IT in the presence of low operational efficiency indicates that technology adoption alone is insufficient. IT implementation must be aligned with operational efficiency and sound risk management to support the ERM objective of "create and protect value".
Determinants of Accounting Information Use among Micro, Small, and Medium Enterprises in Bengkalis Regency Siti Asiam
JURNAL ECONOMINA Vol. 5 No. 8 (2026): JURNAL ECONOMINA, Agustus 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i8.3858

Abstract

The use of accounting information plays an important role in supporting decision-making and improving the performance of Micro, Small, and Medium Enterprises (MSMEs). However, many MSMEs still experience limitations in utilizing accounting information effectively. This study aims to examine the effects of owner education, accounting knowledge, accounting training, and information technology utilization on the use of accounting information among MSMEs in Bengkalis Regency. A quantitative approach was employed using a survey method. Data were collected through questionnaires distributed to 140 MSME owners and analyzed using multiple linear regression with SPSS 29. The findings reveal that accounting knowledge has a positive and significant effect on the use of accounting information, whereas owner education, accounting training, and information technology utilization do not have significant effects. Simultaneously, the four independent variables significantly influence the use of accounting information (F = 10.390; p < 0.001). The coefficient of determination (R2 = 0.235) indicates that the model explains 23.5% of the variation in accounting information use, while the remaining 76.5% is explained by other factors outside the model. These findings contribute to Human Capital Theory by demonstrating that specific competencies, particularly accounting knowledge, play a more important role than formal education, accounting training, or information technology utilization in encouraging MSMEs to use accounting information. Practically, the study suggests that policymakers and relevant institutions should prioritize competency-based accounting education and continuous mentoring programs to improve accounting information utilization amongMSMEs.
Implementation of Serang Mayor Regulation Number 36 of 2018 About Guidelines for Utilizing Information and Communication Technology in Local Government Administration Through the RAGEM Application at the Serang City Communication and Informatics Office Riska Amelia; Try Adhi Bangsawan; Dede Qodrat Al-Wajir
Journal of Innovative and Creativity (Joecy) Vol. 6 No. 2 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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Abstract

This research is motivated by the less-than-optimal implementation of Serang Mayor Regulation Number 36 of 2018 concerning Guidelines for the Utilization of Information and Communication Technology in the Administration of Local Government through the RAGEM application at the Serang City Communication and Informatics Office. The problems faced include limited information transparency, low public participation, suboptimal responsiveness and coordination among Regional Apparatus Organizations (OPD), as well as technical obstacles and resource limitations that affect the effectiveness of digital-based public services. This study aims to analyze the implementation of that policy, community participation, responsiveness and coordination between OPDs, as well as the challenges faced in managing the RAGEM application. The research used a qualitative method with a case study approach. Data was collected through observation, interviews, and documentation, and then analyzed using George C. Edward III's policy implementation theory, which includes communication, resources, disposition, and bureaucratic structure. The research results show that the implementation of the RAGEM application has generally been going quite well. Aspects like communication, resources, disposition, and bureaucratic structure have supported policy implementation, but it's not yet optimal because public outreach is still limited, human resources and infrastructure capacity are inadequate, complaint response is still low, and coordination and bureaucratic flow between departments still need improvement. Even so, the RAGEM app has been contributing to supporting digital-based public services and complaints in Serang City. Therefore, it is necessary to strengthen socialization, improve human resource capacity, develop information technology infrastructure, and optimize coordination between OPDs to enhance the quality of public services that are effective, responsive, transparent, and accountable.
The Effect of Cloud-Based Point of Sale (Pos) Technology on the Speed and Accuracy of Accounting Information Systems in Micro, Small, And Medium Enterprises (MSMEs) April Lianingsih; Loggar Bhilawa
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1168

Abstract

Indonesian MSMEs face inequality in the adoption of accounting technology which causes reporting delays and a high risk of recording errors. This study aims to analyze the effect of the ease of use and usability of cloud-based POS on the speed and accuracy of the Accounting Information System (SIA), as well as the role of digital competence as a moderation variable. Data were collected through a Likert scale questionnaire of 1–4 to 100 F&B MSME respondents in Surabaya using purposive sampling, analyzed by multiple linear regression and Moderated Regression Analysis (MRA). The results showed that the ease of use (sig. 0.000) and usability (sig. 0.000) of cloud POS had a positive and significant effect on the speed and accuracy of SIA. Digital competence was proven to strengthen both influences (sig. 0.009 and 0.040), with an Adjusted R Square of 50.1%. MSME actors are advised to increase digital literacy so that the benefits of cloud POS can be optimized.
Design and Development of a Lecturer Research Information System at Politeknik LP3I Pekanbaru Desfita Eka Putri
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

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Abstract

The development of information technology has a major impact on the speed and accuracy of data management in various fields, including lecturer research management. LP3I Pekanbaru Polytechnic experienced challenges in processing research data that were still manual and scattered, resulting in duplication of data, loss of research documents, and difficulty in monitoring research progress. This research aims to design and build an integrated, web-based, and Lecturer Research Information System that is able to support the efficient processing of research data. The research method used is Research and Development (R&D) with a Prototyping approach. The results of the research are in the form of an information system that includes research registration modules, fund submissions, progress monitoring, and publication of research results. The system also comes with a Use Case Diagram, Activity Diagram, and Sequence Diagram to support implementation. This system is expected to be able to improve the efficiency of lecturer research management and become an accurate and well-integrated research database.
Public Relations Strategy of the Ministry of Communication and Digital in the Use of Instagram Posts as a Medium for Disseminating Information Farhan Fahrezi; Ayu Larasati
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

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Abstract

This study examines the public relations (PR) strategy of the Ministry of Communication and Digital (Komdigi) of the Republic of Indonesia in utilizing official Instagram posts (@kemkomdigi) as a medium for public information dissemination and explores the causes of dominant negative public responses in the digital sphere. Using a constructivist paradigm and Robert K. Yin’s qualitative single-case study method, the study applies James E. Grunig and Larissa A. Grunig’s Relationship Management Theory and Four Models of Public Relations. Primary data were collected through in-depth interviews with key social media staff and management, observation of 24 selected posts and public comment threads from January to December 2025, and official documentation. The findings show that Komdigi’s PR strategy predominantly employs the Public Information and Two-Way Asymmetrical models. Information is verified through a multilayered process to ensure accuracy, while comment monitoring and monthly analytics guide message framing and content strategies. However, Two-Way Symmetrical communication remains constrained by bureaucratic hierarchies and public skepticism. The study recommends agile teams, streamlined response procedures, and empathy-driven narratives to strengthen digital public trust.
THE EFFECTS OF FACILITIES, INFORMATION SYSTEMS, AND INTEGRITY ON SERVICE SATISFACTION, WITH SERVICE QUALITY AS AN INTERVENING VARIABLE, AT THE BPS – STATISTICS BATAM MUNICIPALITY Debora Sinaga; Ngaliman; Mohamad Gita Indrawan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 5 (2026): October (ON-PROGRESS)
Publisher : CV. Radja Publika

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Abstract

High-quality public services are a key factor in ensuring user satisfaction. As a provider of statistical services, the Batam City Central Statistics Agency (BPS) is required to deliver services that are fast, convenient, accurate, and conducted with integrity to meet the needs of statistical data users. However, user satisfaction with these services is influenced by various factors, including facilities, information systems, integrity, and service quality. This study aims to analyze the influence of facilities, information systems, and integrity on service satisfaction, with service quality as an intervening variable at the Batam City BPS.This study employs a quantitative approach using a survey method. The study population consists of all users of statistical data services at the Batam City BPS, including those who receive services in person and those who access services through the official Batam City BPS website. The sampling technique used purposive sampling with a sample size of 100 respondents. Data were collected through the distribution of questionnaires using a five-point Likert scale and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS 4 software.The results of the study indicate that facilities do not have a significant effect on service satisfaction or service quality. The information system does not have a significant direct effect on service satisfaction but has a positive and significant effect on service quality. Integrity has a positive and significant effect on both service satisfaction and service quality. Additionally, service quality has a positive and significant effect on service satisfaction. The results of the indirect effect tests indicate that facilities do not have a significant effect on service satisfaction through service quality. The information system has a significant effect on service satisfaction through service quality. Integrity has a significant effect on service satisfaction through service quality.This study concludes that user satisfaction with services at the Batam City BPS is more strongly influenced by service quality, which is supported by the integrity of civil servants and an effective information system. Therefore, efforts to improve service satisfaction should focus on strengthening the integrity of
Indonesia’s Sovereignty Discourse in the Flight Information Region (FIR) Agreement with Singapore over the Kepulauan Riau: A Literature Review Iggel Alghufron D. Sumardi
Journal of Maritime Policy Science Vol. 3 No. 2 (2026): August, 2026
Publisher : Center for Maritime Policy and Governance Studies. Universitas Maritim Raja Ali Haji. Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jmps.v3i2.8638

Abstract

This article reassesses the discourse on Indonesian sovereignty in Indonesia-Singapore Flight Information Region (FIR) governance after the 2022 realignment and its entry into force on 21 March 2024. The study addresses a persistent analytical problem: public and academic debate often conflates territorial sovereignty, FIR responsibility, and delegated air navigation services (ANS). Using a structured integrative literature review with a qualitative approach, the study synthesizes 40 references, prioritizing peer-reviewed publications from 2016 to August 2026 and retaining indispensable primary legal and official documents. Evidence was examined through qualitative content analysis, reflexive thematic coding, cross-source comparison, and verification of legal claims against the Chicago Convention, ICAO materials, Presidential Regulation No. 109 of 2022, and bilateral implementation statements. The synthesis is organized around five domains: juridical sovereignty and technical delegation, state capacity, legal-operational consequences of the 2022 agreement, security and civil-military coordination, and public discourse. Findings show that the realignment did not transfer or restore territorial sovereignty in a legal sense; rather, it reconfigured FIR responsibility while preserving specified ANS delegation to Singapore. Recent research also indicates that effective sovereignty depends on regulatory coherence, technological readiness, inter-agency communication, stakeholder collaboration, civil-military interoperability, and diplomatic capacity. The article therefore proposes a distinction between formal sovereignty and effective sovereignty and develops a post-2024 evaluation agenda centered on oversight, data sharing, coordination, safety performance, and accountability. This framework offers a more precise basis for assessing Indonesia's airspace governance beyond symbolic claims of control.
Sistem Informasi Presensi (SIP) di MI AL-IHSAN: Integrasi Teknologi Absensi Digital dalam Meningkatkan Efisiensi Pendidikan: Attendance Information System (SIP) at MI Al-Ihsan: Integrating Digital Attendance Technology to Improve Educational Efficiency Dike Bayu Magfira; Mulya Nafa; Siti Khotimah; M. Muaffa Aditya; Afrah Amani; Hamidah Izzatul Laila
Indonesia Berdaya Vol. 7 No. 4 (2026)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.20261620

Abstract

Penelitian ini bertujuan untuk mengembangkan dan mengimplementasikan Sistem Informasi Presensi (SIP) berbasis digital di MI Al-Ihsan Tebel, Sidoarjo, guna meningkatkan efisiensi dan akurasi pengelolaan kehadiran tenaga pendidik dan staf administrasi. Permasalahan utama yang dihadapi adalah penggunaan sistem absensi manual yang tidak efisien, rentan terhadap kesalahan pencatatan, serta memerlukan waktu lama dalam proses rekapitulasi data. Penelitian ini menggunakan pendekatan Research and Development (R&D) dengan model pengembangan Waterfall yang meliputi tahap analisis kebutuhan, perancangan sistem, implementasi, dan pengujian. Partisipan penelitian berjumlah 13 orang, terdiri atas kepala madrasah, tenaga pendidik, dan staf tata usaha MI Al-Ihsan Tebel, yang dipilih melalui teknik purposive sampling. Sistem dikembangkan berbasis web dengan integrasi teknologi Global Positioning System (GPS) untuk validasi lokasi keberadaan secara real-time (geofencing radius 5 meter). Data perbandingan efisiensi sebelum dan sesudah implementasi diperoleh melalui observasi langsung dan pencatatan waktu pada proses absensi serta rekapitulasi data. Hasil penelitian menunjukkan bahwa secara deskriptif, sistem yang dikembangkan mampu mempercepat waktu absensi dari rata-rata 2–3 menit menjadi kurang dari 10 detik per pengguna, mempercepat proses rekapitulasi dari 2–3 hari menjadi real-time, serta menurunkan tingkat kesalahan pencatatan dari 10–15% menjadi kurang dari 2%. Pengujian fungsional dengan metode black box testing menunjukkan tingkat keberhasilan 100% pada 127 skenario uji. Mengingat keterbatasan skala sampel serta belum dilakukannya uji statistik inferensial dan evaluasi usability formal, temuan ini bersifat deskriptif dan kontekstual pada satu institusi, sehingga generalisasi memerlukan penelitian lanjutan. Dengan demikian, implementasi SIP menunjukkan potensi yang menjanjikan dalam mendukung transformasi digital di lingkungan pendidikan dasar serta meningkatkan kualitas pengelolaan data kehadiran. Abstract. This study aimed to develop and implement a digital Attendance Information System (Sistem Informasi Presensi/SIP) at MI Al-Ihsan Tebel, Sidoarjo, to improve the efficiency and accuracy of attendance management for teaching and administrative staff. The primary problem addressed was the use of a manual attendance system, which was inefficient, prone to recording errors, and time-consuming in the data recapitulation process. This study employed a Research and Development (R&D) approach using the Waterfall development model, consisting of needs analysis, system design, implementation, and testing stages. The study involved 13 participants, including the head of the madrasah, teaching staff, and administrative staff of MI Al-Ihsan Tebel, who were selected through purposive sampling. The system was developed as a web-based application integrated with Global Positioning System (GPS) technology to validate users’ real-time locations using a geofencing radius of 5 meters. Comparative efficiency data before and after system implementation were obtained through direct observation and time recording of attendance and data recapitulation processes. The findings descriptively indicated that the developed system reduced attendance recording time from an average of 2–3 minutes to less than 10 seconds per user, shortened the data recapitulation process from 2–3 days to real-time processing, and decreased the recording error rate from 10–15% to less than 2%. Functional testing using the black-box testing method demonstrated a 100% success rate across 127 test scenarios. Given the limited sample size, the absence of inferential statistical testing, and the lack of a formal usability evaluation, these findings are descriptive and context-specific to a single institution; therefore, further research is required before broader generalizations can be made. Overall, the implementation of SIP demonstrates promising potential to support digital transformation in primary education and improve the quality and efficiency of attendance data management.
Transparency of Public Information by Kertasari Village, Ciamis District, Ciamis Regency Risyaldi Rahmattulloh; Arie Budiawan; Fachmi Syam Arifin
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 2 (2026): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v24i2.1145

Abstract

This study aims to describe the implementation of Public Information Transparency by Kertasari Village, Ciamis District, Ciamis Regency, in improving good governance. This research was motivated by the suboptimal implementation of public information disclosure, as indicated by limited access to information, inadequate utilization of communication media, and low community participation in monitoring public information. The study employed a qualitative descriptive methodology, with data collected through observation, interviews, and documentation. The focus of the research consisted of four aspects: (1) information accessibility, (2) accountability, (3) community participation, and (4) communication effectiveness in the dissemination of public information. However, several challenges were identified, including limited technological infrastructure, low human resource capacity, and the lack of effective integration of information communication media. The results of the study indicate that the implementation of Public Information Transparency by Kertasari Village, Ciamis District, Ciamis Regency, has not yet been carried out optimally. Enhancing public information transparency requires strengthening facilities and infrastructure, improving the competence of government personnel, and optimizing information systems and communication media. These efforts are expected to improve access to information, increase community participation, and enhance accountability in local government administration at the village level. Keywords: Transparency, Public Information, Public Service, Community Participation.

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