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The Application of Financial Reporting Based on SAK-EMKM and the Utilization of Accounting Information Technology on the Financial Report Quality of UD Neo Cirasa Bakery Auzien Ziqri Hadi; Laylan Syafina; Nur Fadhilah Ahmad Hasibuan
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3694

Abstract

Purpose: This study aims to analyze the implementation of SAK-EMKM-based financial statements and the utilization of accounting information technology on the quality of UD Neo Cirasa Bakery's financial reports. Research methodology: This research uses a qualitative descriptive method with interviews, observations, and documentation as instruments. Primary data were obtained from UD Neo Cirasa Bakery’s management staff. Results: The results show that the application of SAK-EMKM is in line with the preparation of financial position and income statements, but has not fully been applied to notes to financial statements due to limited accounting personnel. Limitations: This study is limited to a single case study of UD Neo Cirasa Bakery, which may not be representative of all MSMEs in the industry. The research period was confined to one fiscal year, and the findings are specific to the Indonesian MSME context. Additionally, the study relies heavily on qualitative data from interviews, which may be subject to participant bias and interpretation limitations. Contribution: This research is beneficial for MSMEs in understanding the importance of implementing SAK-EMKM and information technology to improve financial reporting quality.
Circular Economy Transformation of MSMEs Through the Integration of Green Human Capital and Information Technology: A Resource-Based View Perspective Erna Hendrawati; Mira Pramudianti; Evianah Evianah
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3309

Abstract

Climate change pressures and environmental degradation have driven a paradigm shift from a linear to a circular economy. MSMEs, as a pillar of the Indonesian economy, have great potential in this transformation, but still face limitations in green human resource competence and technology adoption. This study analyses the influence of Green Human Capital (GHC) and Information Technology (IT) on the circular economy transformation of MSMEs, and examines the moderating role of IT in strengthening the GHC-transformation relationship from a Resource-Based View (RBV) perspective. A quantitative approach with explanatory research design was employed, with respondents drawn from MSME actors in East Java selected through purposive sampling. Data were analysed using Structural Equation Modelling-Partial Least Squares (SEM-PLS). The results confirm that GHC positively and significantly influences MSME circular economy transformation, that IT positively and significantly influences it, and that IT strengthens the effect of GHC on circular economy transformation. These findings confirm that the integration of green HR capability and digital infrastructure constitutes a major driver of MSME circular economy transformation, extending RBV toward dynamic capabilities theory. This study contributes to the RBV-based circular economy literature in developing-country MSME contexts, with practical implications for MSME actors and policymakers designing sustainability transformation strategies.
Digital Transformation of the Meugang Tradition: Development of an Information System for Cultural Heritage Preservation Zulkifli Coyoga; Alif Satyo; Syahrizal Mahrizki
Journal of Informatics Engineering and Research Vol. 1 No. 1 (2026): January, Emerging Trends and Innovations in Informatics: Technology, Data, and
Publisher : CV. Scholar Edukasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66052/9bd0k481

Abstract

This study aims to analyze the role of the Meugang tradition in strengthening social solidarity among the Acehnese people and to conceptualize its relevance as a local wisdom-based Social Sciences (IPS) learning instrument. The research method used is a comprehensive library research study, by collecting, reducing, and critically analyzing data from various history and sociology textbooks, as well as reputable scientific journals. The results of the study indicate that the Meugang tradition is not merely a ritual of meat consumption before Ramadan, Eid al-Fitr, and Eid al-Adha, but rather an established social institution that integrates Islamic religiosity, food security, and communal philanthropy. The dynamics of modernization, market capitalization, and the surge in meat commodity prices pose real structural challenges, but local mechanisms such as meuripee (group contributions) and meuraseuki (sharing of fortune) have proven capable of reducing potential conflict and social class disintegration. The novelty of this research lies in the philosophical reconstruction of the Meugang tradition into the IPS learning curriculum through a prophetic sociology approach. This tradition is transformed from a mere cultural ritual into an applicable pedagogical material to foster the values ​​of organic solidarity, social empathy, and collective awareness of students in the era of digital disruption and modern individualism.
THE EFFECT OF INFORMATION ABOUT FEMALE ENTREPRENEUR TOWARDS GENDER STEREOTYPE IN ADOLESCENTS Josephine, Olivia Ariantje; Wimbowo, Bianda Dina; Pratama, Dimas Dear; Larasati, Ditya; Amalia, Intan
MANASA Vol. 6 No. 2 (2017): Desember, 2017
Publisher : Atma Jaya Catholic University of Indonesia

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

Abstract

Stereotype is cognitive frameworks that contain knowledge and belief about certain social group and seen as characteristics from certain group. Gender stereotype is belief about psychological characteristics of man (masculinity) and woman (femininity). Because of that, problems about gender also happen in the world of entrepreneurship. Topic about female entrepreneur often neglected by society because it’s associated with masculine characteristics. Considering all of the above, this quasi-experiment research aimed to know the effects of information about female entrepreneurship towards stereotype gender in adolescents. This between-subject, pretest-posttest control group design used purposive sampling to collect the research participants. Participants’ characteristics are 32 adolescents between 15 to 18 years old. Randomization was used to divide participants into the experimental and control group, each consists of 16 participants. Data were collected through questionnaire of stereotype content model (SCM). Pretest analysis showed that there is no significant difference between experimental and control group (t = -2.036, p = .051, p > .05). After intervention was given, posttest analysis showed that there is significant difference between experimental and control group (t = 2.429, p = .021, p < .05). Therefore, it is concluded that information about female entrepreneur does influence gender stereotype in adolescents.
Accounting Students’ Academic Performance by Their Background Information Siti Antika Sari; Ani Wilujeng Suryani
Jurnal Ilmu Pendidikan Vol. 26 No. 2 (2020)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um048v26i22020p54-61

Abstract

This study aims to determine differences in academic performance of accounting students by their background information. This study involved secondary data from 810 accounting students, analyzed by using Kruskal Wallis test to investigate differences on gender, living environment and funding source. The results show that the academic performance of female students who live at home and obtain scholarship are better than other groups. However, males who live at home and obtain scholarship have indifferent academic performance from other male groups. These findings indicate that gender, living environment and type of educational funding can be taken into consideration to differentiate students’ academic performance. The results of this study can be used by universities to make decisions in determining acceptance criteria, to identify potential students to increase academic performance, and to resolve problems of underperformed students. This research provides an evidence that females and males have different academic performance. Moreover, we found that females who obtained scholarship maintain their high performance, while males are indifferent in their academic performance irrespective of their source of funding
The Pattern of Information Structure in Junior High School Students in Informal and Formal Conversations Aprilia Rosemarie
Jurnal Ilmu Pendidikan Vol. 26 No. 1 (2020)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um048v26i12020p1-7

Abstract

Since language as a communication tool, that’s why information structure is really important in language system and in the communication process. This research is aimed to find out the pattern of information structure in junior high school students, in one of junior high school in the private school in Semarang. The researcher focused on informal and conversations between student-student and teacher-student or student-teacher. The researcher got thirty six conversations of informal and formal conversations. This was a qualitative research and the researcher focused on Topic and Focus of each conversations, since topic and focus are important constructions in giving the information or constructing the sentence. As the result, in formal conversation, both of speakers (teacher or students) tended to eliminate the subject, or the TOPIC (47 percent), while only 33 percent of eliminating the predicate or the FOCUS, and the rest is only 20percent showed that there was no any elimination in the conversations. Meanwhile, in the informal conversation, both of speakers (teacher or students) tended to eliminate the subject, or the TOPIC (60percent), while only 27percent of eliminating the predicate or the FOCUS, and the rest is only 13percent showed that there was no any elimination in the conversations.
Implementation of Tokopedia's E-Commerce Information System Infrastructure as an Effort to Improve Digital Literacy of MSMEs Amelia Amelia Kartika Sari; Ike Wahyu Eka Safitri; Festi Syahputri Lukfiana; Cynthia Eka Violita
Synergy: Journal of Community Development and Social Cohesion Vol. 2 No. 1 (2026): January-June
Publisher : Sinergi Research Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.68111/sjcds.v2i1.92

Abstract

Perkembangan e-commerce di era digital membuka peluang bagi UMKM untuk berpartisipasi dalam ekosistem ekonomi digital, yang sangat bergantung pada ketersediaan infrastruktur sistem informasi yang andal dan mudah diakses. Kegiatan pengabdian kepada masyarakat ini bertujuan menganalisis penerapan infrastruktur sistem informasi e-commerce Tokopedia sebagai sarana peningkatan literasi digital pelaku UMKM. Metode yang digunakan adalah deskriptif kualitatif dengan pendekatan fenomenologis melalui studi kepustakaan dan observasi tidak langsung terhadap sistem, layanan digital, serta fitur pendukung UMKM pada platform Tokopedia. Hasil kegiatan menunjukkan bahwa infrastruktur Tokopedia berbasis cloud computing, microservices, big data analytics, sistem keamanan berlapis, dan integrasi layanan mampu meningkatkan kemampuan UMKM dalam mengelola usaha digital, khususnya pada pemanfaatan logistik digital, manajemen toko, analisis penjualan, promosi, dan sistem transaksi terintegrasi. Penerapan platform ini mendorong UMKM menjadi lebih adaptif terhadap teknologi dan mandiri dalam pengelolaan usaha, sehingga Tokopedia tidak hanya berfungsi sebagai media transaksi, tetapi juga sebagai sarana pembelajaran digital berkelanjutan. Temuan ini diharapkan menjadi rujukan dalam pelaksanaan pengabdian kepada masyarakat berbasis digitalisasi UMKM dan penguatan ekosistem e-commerce yang inklusif di Indonesia.
Design of Bridging System between Hospital Information Service with National Insurance Erlangga Wahyudi Malli; Ricky Stefanus Phandeirot; Rangga Jufri Serang; Salaki Reynaldo Joshua; Mariyam Nadhira; Sumenge T. G. Kaunang
International Journal of Informatics, Data, and Emerging Applications Vol. 1 No. 1 (2026): International Journal of Informatics, Data, and Emerging Applications
Publisher : Faculty of Engineering, Sam Ratulangi University

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

Abstract

Indonesian hospitals, as primary healthcare service providers, are mandated to deliver fast, accurate, and integrated healthcare services that comply with the standards set by Badan Penyelenggara Jaminan Sosial (BPJS). However, in practice, most Hospital Information Systems (HIS) currently in operation remain fragmented and lack full interoperability with BPJS-compliant digital platforms. This fragmentation often results in redundant administrative workflows, repetitive data entry, delayed patient registration, and inconsistencies in medical record synchronization across departments. Consequently, such inefficiencies hinder the hospitals’ ability to meet the service performance benchmarks established by BPJS. To overcome these challenges, this study implements an Application Programming Interface (API)-based integration framework designed to connect existing hospital subsystems with BPJS applications in real time. A comparative research methodology is employed to evaluate the system’s time efficiency before and after the API integration process. Through this integration, data exchange between modules becomes automated and standardized, significantly reducing manual intervention and improving workflow coordination. The experimental results demonstrate a notable enhancement in efficiency, with average processing time reduced from 3 minutes and 12 seconds prior to integration to only 1 minute and 17 seconds afterward. These findings indicate that API-based interoperability not only accelerates data transmission and minimizes administrative delays but also ensures greater system compliance with BPJS operational standards, thereby contributing to a more efficient and reliable Hospital Information System.
Information-Gap Spoken Activities In English Classrooms Insani Nurchintyawati
Mappakalebbi' : Jurnal Tadris Bahasa Inggris Vol. 1 No. 2 (2024): Mappakalebbi' : Jurnal Tadris Bahasa Inggris
Publisher : STAI DDI Pinrang

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

Abstract

Information-gap speaking activities (also called information-exchange tasks) are a widely used instructional technique in communicative and task-based approaches to language teaching. This review synthesizes empirical and review literature to (1) define information-gap tasks and their theoretical rationale, (2) summarize evidence about their effects on oral production (fluency, accuracy, complexity, interactional competence), (3) identify key design and implementation variables that mediate outcomes (task structure, planning, feedback, participant pairing, proficiency), and (4) highlight gaps and pedagogical recommendations for classroom practitioners and researchers. Across the reviewed studies, information-gap tasks reliably increase opportunities for meaningful interaction and have positive effects on measures of fluency and communicative engagement; effects on accuracy and complexity are conditional on task design, time-on-task, and pre-/post-task support. Recommendations include careful task sequencing, inclusion of pre-task planning and focus-on-form support, and systematic assessment using multi-dimensional speaking measures. Key directions for research include longitudinal classroom studies, clearer operationalization of “information-gap” across contexts, and exploration of learner variables (motivation, anxiety, proficiency)
The Quality of Islamic Financial Report Information and Financial Transparency in Relation to the Effectiveness of Islamic Bank Financial Performance Analysis: The Mediating Role of Financial Analysis Competence Rukiah; Ali Topan Lubis
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 5 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v7i5.524

Abstract

This study examined the associations of Quality of Islamic Financial Report Information and Financial Transparency with the Effectiveness of Financial Performance Analysis and assessed whether Financial Analysis Competence statistically mediated these relationships. A quantitative explanatory survey used data from 300 Islamic bank employees working in finance, accounting, audit, risk, or performance-analysis functions. Respondents were selected purposively, and the questionnaire contained 26 reflective indicators rated on a five-point Likert scale. The model was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4. All indicator loadings exceeded 0.70, composite reliability ranged from 0.913 to 0.957, AVE ranged from 0.636 to 0.760, and HTMT values ranged from 0.074 to 0.549. Financial Analysis Competence was positively associated with analysis effectiveness (β = 0.427, p < .001). Quality of Islamic Financial Report Information and Financial Transparency were also positively associated with Financial Analysis Competence (β = 0.275 and 0.358) and with analysis effectiveness (β = 0.134 and 0.164). The indirect associations through Financial Analysis Competence were significant for information quality (β = 0.117, p < .001) and transparency (β = 0.153, p < .001), while both direct paths remained significant. Within the limits of a cross-sectional survey, the findings indicate that Financial Analysis Competence has a significant statistical mediating role in the relationship between the financial information environment and the Effectiveness of Financial Performance Analysis.

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