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THE EFFECT OF THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, ACCOUNTING INFORMATION SYSTEMS, AND INTERNAL CONTROL ON THE QUALITY OF FINANCIAL STATEMENTS AT THE REGIONAL FINANCIAL AND ASSET MANAGEMENT AGENCY Rahmi Hidayah Nasution; Laylan Syafina; Hendra Harmain
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 8 No. 2 (2026): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v8i2.56380

Abstract

This study aims to examine the effect of implementing Government Accounting Standards (GAS), Accounting Information Systems (AIS), and Internal Control Systems (ICS) on the quality of financial statements at the Regional Financial and Asset Management Agency of Labuhanbatu Regency. The study employed a quantitative approach with an explanatory research design. The sample consisted of 35 employees selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics version 29. The findings reveal that the implementation of Government Accounting Standards, Accounting Information Systems, and Internal Control Systems has a positive and significant effect, both individually and simultaneously, on the quality of financial statements. Among the three independent variables, the Accounting Information System exerts the strongest influence, while collectively the three variables explain 49.0% of the variance in financial reporting quality. These findings indicate that improving the quality of local government financial statements requires integrating compliance with government accounting standards, optimizing accounting information systems, and strengthening internal control systems. This study contributes empirically to the public sector accounting literature. It provides practical insights for local governments in formulating policies to enhance the quality of Local Government Financial Statements through digital transformation and strengthened financial governance.
Digital Maturity of Private Hospitals in Jember Regency: Information Systems, Governance, and Electronic Medical Records Filipo David Tamara; Georgina Mayer Tiberias; Al Fahri Ratta; Muhammad Falah Erfano
Glosains: Jurnal Sains Global Indonesia Vol. 7 No. 3 (2026): Glosains: Jurnal Sains Global Indonesia
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/glosains.v7i3.806

Abstract

Background: Digital transformation in hospitals requires digital maturity assessments to evaluate readiness in information systems, interoperability, governance, security, data analytics, human resources, and electronic medical records (EMRs). However, private hospitals still face challenges in integrating Hospital Management Information Systems (SIMRS), EMRs, and national health platforms. Objective: This study aimed to assess digital maturity levels, evaluate information system interoperability readiness, and identify digital development priorities in private hospitals in Jember Regency. Methods: A quantitative descriptive study with a cross-sectional design was conducted in five private general hospitals in Jember Regency. Data were collected through interviews and the Hospital Digital Maturity Level Instrument Version 1.1 developed by the Ministry of Health. Seven digital maturity components were assessed using a five-point Likert scale involving hospital directors, managers, and department heads. Data were analyzed descriptively using mean scores. Results: Digital maturity levels varied across hospitals. Hospital B achieved the highest maturity score (4.28), reflecting optimal and integrated digital implementation. Hospital C (3.81) and Hospital A (3.30) demonstrated collaborative information system management. Hospital E (2.06) showed developing digital implementation, while Hospital D (1.48) remained at the initiation stage. Key improvement areas included data analytics, external interoperability, information technology governance, information security, and EMR completeness. Conclusion: Private hospitals should prioritize system integration, governance strengthening, data security, analytics capability, and interoperable patient-centered EMRs. Digital maturity mapping provides strategic evidence for hospital administrators and policymakers in designing effective digital transformation initiatives.
Word Formation Analysis of Foreign Terms in Information and Communication Technology Based on General Guidelines of Formation Terms in Indonesia Nur Fitria, Tira
Journal of Language Intelligence and Culture Vol. 5 No. 2 (2023): Journal of Language Intelligence and Culture
Publisher : Faculty of Tarbiyah and Teacher Training, IAIN Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jlic.v5i2.116

Abstract

This research analyzes foreign terms in Information and Communication Technology (ICT) based on general guidelines for the Indonesian formation of terms (Pedoman Umum Pembentukan Istilah or PUPI). This research is descriptive qualitative. The analysis shows that Based on the General Guidelines for the Formation of Terms, the process of absorbing foreign terms in ICT into Indonesian can be classified into four processes, namely complete absorption, absorption through translation, absorption through adjustment of the form of writing, also absorption through adjustments to the form of writing and translation at the same time. While, the translation process by adjusting the form of writing is grouped into three forms of adjustment, namely spelling adjustment, adjustment of foreign consonant groups, and adjustment of foreign prefixes. In forming Indonesian computer terms, a collection of benchmarks and suggestions in General Guidelines for Enhanced Indonesian Spelling and General Guidelines. The emergence of ICT terms due to the advancement of science and technology can encourage Indonesians to adopt and form Indonesianized terms. Given the importance of the role of foreign terms in ICT as a ‘vehicle’ for the implementation of globalized international communication, ease of speed of mutual understanding between nations receives special attention from Indonesian computer terminology.
ACCOUNTING INFORMATION QUALITY AND CORPORATE AUDIT EFFECTIVENESS: A RISK-BASED ASSURANCE FRAMEWORK FOR DIGITAL ENTERPRISES JESOCIN Editorial Team
Journal of Jabar Economic Society Networking Forum Vol. 3 No. 9 (2026): Jesocin : September
Publisher : Organisasi Kreatif Indonesia Emas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Background: Digital accounting systems increase the volume and speed of records but do not automatically improve reliability. Automated processing can reproduce configuration errors at scale, obscure accountability, and create evidence that is abundant yet poorly governed.Aims: This article develops a risk-based assurance framework linking accounting information quality, internal control, audit evidence, technology-enabled procedures, professional judgment, and governance oversight.Research Method: The study uses an integrative conceptual review. Peer-reviewed literature, professional standards, and official institutional sources are synthesized through construct clarification, mechanism mapping, governance analysis, and development of propositions. The article does not report fabricated respondents, database counts, or statistical estimates.Results and Conclusion: The synthesis indicates that organizational value arises when information, decisions, controls, and performance measures operate as an integrated management system. Technology or functional activity alone is insufficient. Clear accountability, reliable data, balanced indicators, and periodic review are the principal enabling conditions.Contribution: The paper offers a practical capability framework and testable propositions that can guide organizational assessment and subsequent empirical research.
Optimizing School Management Information Systems for Data-Driven Decision Making: The Strategic Role of School Operators Fatimah Azzahra Ramadani Fazri; Abubakar Abubakar
Jurnal Pendidikan Indonesia Gemilang Vol 6, No 2 (2026)
Publisher : Gemilang Maju Publikasi Ilmiah (GMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53889/jpig.v6i2.912

Abstract

Ineffectiveness in handling educational information results in decision-making failures at schools, for instance, erroneous planning and improper allocation of resources. In this regard, the importance of school administration in the context of Management Information System (MIS) is emphasized as an issue that has not yet been considered in its systematic form. Thus, the purpose of this paper is to examine and suggest approaches to improve the role of school administration in MIS implementation in order to facilitate decision-making based on collected data. The study used a literature review. The sources included articles from authoritative national and international journals, conference papers and academic books. The data were analyzed using thematic analysis. The results indicate that there are seven strategically integrated roles of school operators, including data quality guardian, efficiency driver, data mediator, ICT integration agent, system sustainability manager, bridge between technology, data, and management, and holistic competency implementer. These seven roles were then synthesized into a conceptual model of four competency dimensions (technical, analytical, managerial, and data communication) as a foundation for strengthening the Educational Information System (SIM). Thus, the effectiveness of data-driven decision-making heavily depends on the capacity of school operators and the shift in their roles from technical-operational to strategic-managerial. This study contributes to strengthening the educational information management framework to support the achievement of Sustainable Development Goal (SDG) 4 quality education through effective data-driven school governance.
Integrating Ecotheology into Biology Instruction Through The Digitalization of Environmental Information Based on Campus Trees Nur Uswatul Khairah; Mawar Indayani; Enggal Mursalin
Al-Alam: Islamic Science Education Journal Vol 5 No 2 (2026): (Edisi Juli) Science learning integrated with Islamic values
Publisher : LP2M UIN Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/al-alam.v5i2.15946

Abstract

The global environmental crisis, marked by climate change, ecosystem degradation, and declining biodiversity, demands an educational transformation capable of fostering learners' sustainable ecological awareness. Within Islamic education, ecotheology emerged as a paradigm integrating religious values with human responsibility for environmental preservation. This article aimed to analyze the conceptual integration of ecotheology into Biology learning through the digitalization of environmental information based on campus trees. The study used a literature review method with a conceptual approach, drawing on scientific articles published between 2018 and 2025, analyzed through data reduction, classification, synthesis, and conclusion drawing. The findings indicated that Biology learning held a strategic position in strengthening students' environmental literacy using the campus environment as a contextual learning resource. The digitalization of environmental information through barcode/QR Code systems on campus trees enabled the simultaneous integration of technology, environmental conservation, and ecotheological values, while supporting biodiversity literacy and the development of a green campus culture in higher education.
Otoritas Keagamaan di Ruang Digital: Analisis Tematik Hadis Terhadap Pergeseran Legitimasi Keilmuan dan Etika Transmisi Informasi di Media Sosial: Religious Authority in the Digital Space: Hadith Thematic Analysis of the Shift in Academic Legitimacy and Information Transmission Ethics on Social Media Abdil Munzir; La Ode Ismail Ahmad; Abdul Rahman Sakka
AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab Vol. 5 No. 5 (2026): In progress
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/qiblah.v5i5.3591

Abstract

The digital era has fundamentally disrupted the structure of traditional religious authority within contemporary Muslim societies. Public legitimacy has shifted from formal, scholarship-based institutions toward performative figures who adeptly leverage social media. This study aims to critically analyze this socio-religious phenomenon through a thematic hadith approach (maudhu’i). The method employed is descriptive qualitative based on library research. This study evaluates prophetic traditions regarding the gradual loss of religious knowledge, the moral responsibility of information transmission, and the social dangers of pseudo-authority. Primary data were gathered from the Kutubus Sittah literature specifically Sahih al-Bukhari and Sahih Muslim—while secondary data were collected from contemporary academic journals on religion, new media, and cyber-sociology. The results reveal that popularity mechanisms on social media potentially create space for the emergence of religious figures who do not always possess academic legitimacy. Consequently, digital platforms frequently elevate incompetent individuals—conceptually identified in prophetic traditions as "ignorant leaders" (ru’ūsan juhhālan) to issue instant fatwas without a solid foundation in Islamic legal methodology (ushul fikih). This epistemological shift poses a severe risk of triggering widespread theological distortion and social polarization among lay audiences. As a practical solution to this crisis of cyber-authority, this study formulates an operational framework termed "Digital Tabayyun." This framework adapts the critical methodology of classical hadith scholars into the virtual space through four primary filters: source verification (sanad validation), content authentication (matan verification), contextual analysis (asbab al-wurud), and ethical impact assessment (maslahah analysis). The implementation of this framework is expected to safeguard the authenticity of Islamic teachings and curb the flow of misleading religious information on social media.
Evaluation of The Management Information System for New Student Admissions (PPDB) at Pondok Pesantren Tahfizhul Qur’an An-Nail Gowa Based on The Pieces Analysis Muh Hairuddin B; Muljono Damopolii; Mardhiah Hasan
Abjadia : International Journal of Education Vol 11, No 3 (2026): Abjadia
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/abj.v11i3.37876

Abstract

This study evaluates the effectiveness of the Management Information System (MIS) for New Student Admissions (PPDB) at Pondok Pesantren Tahfizhul Qur’an An-Nail Gowa in improving administrative efficiency and service transparency. A qualitative evaluative case-study design was applied using the PIECES framework, covering performance, information, economy, control, efficiency, and service. Data were collected through in-depth interviews with seven purposively selected informants (five internal managers or committee members and two parents), direct observation, and documentation. The findings show that the web-based PPDB MIS accelerates registration, improves data accuracy, reduces paper-based administrative costs, and supports transparent and responsive services. Basic security controls, including HTTPS and separate applicant and administrator logins, were available; however, formal security procedures, automated backup, fine-grained authorization, dedicated IT personnel, and integrated payment verification were not yet fully established. Islamic management principles were used as an interpretive lens, particularly amanah in protecting data, tabayyun in verification, transparency in communication, and ta’awun in service. Overall, the system was generally effective, but structural and technical strengthening is required to ensure sustainable, accountable, and secure pesantren governance.
Implementing SIMDIK in Islamic Education: A Qualitative Evaluation of Management Information Systems at Al-Fityan School Foundation Gowa Nurkhalishah Nurkhalishah; Mardhiah Mardhiah; Alwan Suban; Baharuddin Baharuddin; Aliman Aliman
Abjadia : International Journal of Education Vol 11, No 3 (2026): Abjadia
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/abj.v11i3.36515

Abstract

This study aims to examine the implementation and effectiveness of the Educational Management Information System (SIMDIK) at Al-Fityan School Foundation Gowa, Indonesia, with particular attention to its contribution to educational administration and digital transformation. This study employed a qualitative descriptive approach. Data were collected through observation, in-depth interviews, and documentation involving relevant stakeholders within the foundation. Data were analyzed through data reduction, data presentation, and conclusion drawing. The findings indicate three main results. First, SIMDIK integrates student, teacher, curriculum, administrative, and financial data, thereby supporting more systematic and efficient educational administration. Second, the use of digital platforms, including Google Workspace, E-Rapor Online, and LMS AFDAL, facilitates document management, assessment, reporting, online or hybrid learning, and monitoring of student progress. Third, the implementation is supported by coordination among educational units and a shared organizational vision regarding the strategic role of technology, while differences in users' information technology skills remain a significant challenge requiring continuous training and technical support. These findings indicate that SIMDIK contributes to improving the efficiency, integration, and accessibility of educational management processes at the foundation. The study implies that sustainable digital transformation in educational institutions requires not only technological infrastructure but also organizational coordination, user competency development, and continuous system evaluation.
Accounting Information System Efficiency and Financial Reporting Quality: Evidence from Public-Sector Accountants in Kirkuk Ashraf Amer Abdel Khaleq
BALANCE: Economic, Business, Management and Accounting Journal Vol 23 No 2 (2026): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v23i2.31131

Abstract

This study aims to explain the critical role of accounting information system efficiency in the overall quality of financial reporting, specifically through field research involving accountants working in the public sector in Kirkuk. Utilizing a descriptive analytical model, the study comprehensively explores existing conditions while examining the complex interrelationships between key variables. The target population comprises the total number of accountants employed across various government organizations in Kirkuk, ensuring a sufficiently comprehensive sample for the study. To achieve an accurate representation of the target population, a sample of 120 accountants was selected using simple random sampling. Data were collected through questionnaires completed directly by participants and analyzed statistically using SPSS version 28. The results indicate that all dimensions of accounting information system efficiency exert a positive and statistically significant influence on financial reporting quality, although the magnitude of this influence varies by dimension. The most influential dimension is the quality of information, and the top management support dimension shows the smallest influence, but its influence is statistically significant. Based on these findings, the study recommends enhancing overall accounting information system efficiency by adopting a continuous improvement plan to address existing gaps, particularly regarding system application and integration.

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