Filter By Year

1945 2024


Reset

Found 26,666 documents
Search Information

 2653   2654   2655   2656   2657 
Automatic Exchange of Information and Developing Country Capacity: The Indonesian Experience Faris Azzam Nurhadi; Togar Sahat Panjaitan
Indonesian Tax Justice Review Vol. 1 No. 3 (2024): August, 2024
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/91e8dt14

Abstract

Automatic Exchange of Information has become a cornerstone of global tax transparency initiatives aimed at combating offshore tax evasion. This paper evaluates Indonesia’s implementation of AEOI from a capacity and tax justice perspective. Using institutional analysis, the study assesses legal preparedness, data utilization, and enforcement outcomes. The findings indicate that although AEOI enhances access to offshore financial information, limited analytical capacity and resource constraints reduce its practical effectiveness. The paper argues that transparency alone does not guarantee tax justice without the ability to translate information into enforcement actions. The global contribution of this study lies in highlighting capacity asymmetries embedded in international transparency regimes. Indonesia’s experience demonstrates that developing countries require sustained technical assistance and institutional investment to benefit fully from global information exchange. The study contributes to international tax scholarship by reframing transparency as a justice issue rather than a purely technical reform.
WEB-BASED ACADEMIC INFORMATION SYSTEM DEVELOPMENT USING AGILE: A HIGHER EDUCATION CASE STUDY Ahmad Halimi; Maulidiansyah Maulidiansyah; Dian Widiarti
CODEX: Journal of Software Engineering Vol 1, No 2 (2026): June 2026
Publisher : Nurul Jadid University, Paiton Probolinggo, East Java

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/codex.v1i2.15592

Abstract

This research aimed to develop a web-based academic information system using the Agile method to improve academic data management in a higher education institution. The background of this study was based on the need for a more efficient, integrated, and accessible system to manage academic activities, such as student data, lecturer data, course data, schedules, attendance, grades, and academic reports. This research used a research and development approach with a case study design. The system development process followed Agile stages, including requirement analysis, sprint planning, system design, implementation, testing, evaluation, and revision. Data were collected through observation, interviews, and document analysis to identify user needs and academic administration problems. The system was implemented with role-based access for administrators, lecturers, and students. The results showed that the developed system could manage academic data in an integrated manner, improve information access, and support faster academic reporting. Black-box testing showed that the main system functions worked properly, while user acceptance testing indicated positive user responses. This study concludes that the Agile method is suitable for developing an adaptive web-based academic information system.
The Role of Information Systems in Improving the Operations of Sharia Financial Institutions (LKS) Agustyar Nurfaisal; Jena Yuliyanti; Hiftroh Fauziah; Fajar Septian; Fiina Iddamatus Silmi; R. Nia Marotina
Al-Iqtishad wal Mashlahah: Journal of Islamic Economics and Business Vol. 1 No. 1 (2025): Al-Iqtishad wal Mashlahah: Journal of Islamic Economics and Business
Publisher : Yayasan Abdurrauf Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70742/iqtimash.v1i1.475

Abstract

Sharia Financial Institutions continue to grow globally because they offer ethical financial services that comply with sharia principles. Despite this growth, some institutions face challenges related to profitability and sustainability. Information systems therefore play a crucial role in improving efficiency, security, customer service, and competitiveness. This study uses a literature review to identify factors that influence the implementation of information systems and digital security in Islamic banks, drawing on reputable journals, official reports, and regulatory documents.The findings show that information system security in Islamic banks is strongly influenced by organizational culture, employee training, and technological infrastructure. These factors have a significant relationship with system security, meaning they must be prioritized when strengthening digital protection. Improving security requires regular audits, vulnerability assessments, multi-factor authentication, encryption, and continuous monitoring of cyber threats. Equally important is building staff competence through ongoing training, fostering a security-aware culture, and implementing clear security policies.To protect customer data and maintain public trust, Islamic banks must adopt modern cybersecurity tools such as intrusion detection systems, firewalls, and advanced authentication methods. Staying updated with cybersecurity trends ensures that banks remain resilient against evolving digital threats. At the same time, improving customer experience through efficient, user-friendly digital services is essential for competitiveness. Balancing strong security, convenience, and sharia-compliant values enhances customer loyalty and strengthens the bank’s reputation. Ultimately, success in the digital era depends not only on robust security measures but also on the bank’s ability to deliver trustworthy and customer-centered services. [Lembaga Keuangan Syariah terus mengalami perkembangan secara global karena menawarkan layanan keuangan etis yang sesuai dengan prinsip syariah. Meskipun pertumbuhannya pesat, sebagian lembaga masih menghadapi tantangan terkait profitabilitas dan keberlanjutan. Sistem informasi berperan penting dalam meningkatkan efisiensi, keamanan, layanan nasabah, dan daya saing. Penelitian ini menggunakan metode studi pustaka untuk mengidentifikasi faktor-faktor yang memengaruhi penerapan sistem informasi dan keamanan digital pada perbankan syariah dengan mengkaji jurnal bereputasi, laporan resmi, serta dokumen regulasi. Temuan penelitian menunjukkan bahwa keamanan sistem informasi pada bank syariah sangat dipengaruhi oleh budaya organisasi, pelatihan karyawan, dan infrastruktur teknologi. Faktor-faktor tersebut memiliki hubungan signifikan dengan tingkat keamanan sistem sehingga perlu menjadi prioritas dalam penguatan perlindungan digital. Peningkatan keamanan memerlukan audit berkala, penilaian kerentanan, autentikasi multi-faktor, enkripsi, dan pemantauan ancaman siber secara berkelanjutan. Pembangunan kompetensi sumber daya manusia melalui pelatihan berkelanjutan, penguatan budaya sadar keamanan, serta penerapan kebijakan keamanan yang jelas juga menjadi elemen penting. Untuk menjaga data nasabah dan mempertahankan kepercayaan publik, bank syariah harus mengadopsi alat keamanan siber modern seperti sistem deteksi intrusi, firewall, dan metode autentikasi tingkat lanjut. Pembaruan berkelanjutan terhadap tren keamanan siber memastikan bank tetap tangguh menghadapi ancaman digital yang terus berkembang. Di sisi lain, peningkatan pengalaman pengguna melalui layanan digital yang efisien dan ramah pengguna mutlak diperlukan untuk menjaga daya saing. Keseimbangan antara keamanan yang kuat, kenyamanan layanan, dan nilai-nilai kepatuhan syariah menjadi kunci dalam memperkuat loyalitas nasabah dan reputasi lembaga. Pada akhirnya, keberhasilan di era digital ditentukan bukan hanya oleh ketahanan keamanan, tetapi juga kemampuan bank dalam memberikan layanan yang tepercaya dan berorientasi kepada nasabah.]
Digital Statecraft: Integrating Information Technology Into Islamic Governance Systems Moses Adeolu AGOI
Indonesian Journal of Public Administration and Policy Vol. 1 No. 2 (2026): Indonesian Journal of Public Administration and Policy
Publisher : Yayasan Abdurrauf Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70742/ijpap.v1i2.581

Abstract

Emphasizing the incorporation of information technology to improve administrative efficiency, openness, responsiveness, and policy creation, this paper looks at the confluence of digital transformation and Islamic legal digital statecraft. Governments are increasingly using artificial intelligence (AI), big data analytics, blockchain, cloud computing, and digital public infrastructure (DPI) in the context of the Fourth Industrial Revolution to update public institutions and enhance state capacity. Incorporating cutting-edge technologies into government, however, presents hurdles including ethical accountability, cybersecurity threats, bureaucratic resistance, regulatory compliance, and digital exclusion. To assess digital statecraft, the research creates an analytical framework combining public administration theory with information systems research. Using institutional theory and research on digital governance, it evaluates how technological integration transforms public value generation and administrative legitimacy. Comparative policy analysis and peer-reviewed literature from 2015 to 2025 reveal enabling circumstances, governance hazards, and observable results of digital transformation. Results show that three inextricably linked legs support good digital statecraft: resilient digital infrastructure with interoperability, flexible legislative and ethical structures, and strong institutional capacity including digital leadership. Although integrated digital ecosystems can improve service delivery and citizen involvement, sustained risks like algorithmic prejudice and privacy breaches highlight the necessity of responsible, inclusive, and accountable governance policies. The study as a whole shows that achieving legitimacy and public value in contemporary governance calls for balancing technical invention with institutional, moral, and social factors in order to create sustainable digital statecraft. [Menekankan integrasi teknologi informasi untuk meningkatkan efisiensi administrasi, keterbukaan, responsivitas, serta perumusan kebijakan, tulisan ini mengkaji pertemuan antara transformasi digital dan tata kelola negara digital dalam perspektif hukum Islam. Dalam konteks Revolusi Industri Keempat, pemerintah semakin memanfaatkan kecerdasan buatan (AI), analitik big data, blockchain, komputasi awan, dan infrastruktur publik digital (Digital Public Infrastructure/DPI) untuk memodernisasi institusi publik dan meningkatkan kapasitas negara. Namun, integrasi teknologi mutakhir ke dalam pemerintahan menghadirkan berbagai tantangan, termasuk akuntabilitas etis, ancaman keamanan siber, resistensi birokrasi, kepatuhan regulatif, serta kesenjangan digital. Untuk menilai tata kelola negara digital, penelitian ini mengembangkan kerangka analitis yang menggabungkan teori administrasi publik dengan kajian sistem informasi. Dengan menggunakan teori institusional dan penelitian tentang tata kelola digital, studi ini mengevaluasi bagaimana integrasi teknologi mentransformasi penciptaan nilai publik dan legitimasi administratif. Analisis kebijakan komparatif serta telaah literatur ilmiah bereputasi dari tahun 2015 hingga 2025 mengungkap kondisi pendukung, risiko tata kelola, serta hasil nyata dari transformasi digital. Temuan menunjukkan bahwa tata kelola negara digital yang efektif ditopang oleh tiga pilar yang saling terkait erat: infrastruktur digital yang tangguh dan interoperabel, kerangka legislasi dan etika yang adaptif, serta kapasitas institusional yang kuat termasuk kepemimpinan digital. Meskipun ekosistem digital yang terintegrasi dapat meningkatkan kualitas pelayanan publik dan partisipasi warga negara, risiko berkelanjutan seperti bias algoritmik dan pelanggaran privasi menegaskan pentingnya kebijakan tata kelola yang bertanggung jawab, inklusif, dan akuntabel. Secara keseluruhan, studi ini menunjukkan bahwa pencapaian legitimasi dan nilai publik dalam tata kelola kontemporer memerlukan keseimbangan antara inovasi teknologi dengan faktor institusional, moral, dan sosial guna mewujudkan tata kelola negara digital yang berkelanjutan.]
Peranan aplikasi Human Resource Information System (Hris) pada Rumah Sakit Hermina Depok anisa_ica; Nining Latianingsih; Erlyn Rosalina
Seminar Nasional Riset Terapan Vol. 12 No. 01 (2023): SNRT XII TAHUN 2023
Publisher : Administrasi Niaga Politeknik Negeri Jakarta

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

Abstract

ANISA. Peranan dan Fungsi HRD dalam Pengaplikasian Human Resource Information System (HRIS) pada Rumah Sakit Hermina Depok. Jurusan Administrasi Bisnis Terapan Politeknik Negeri Jakarta. 2023. Penelitian ini bertujuan untuk mengetahui tugas dan tanggung jawab Departemen Sumber Daya Manusia (HRD) di Rumah Sakit Hermina Depok. HRIS adalah sistem informasi yang mengelola data sumber daya manusia. HRD terlibat dalam pemilihan, pemasangan, dan pengelolaan HRIS di Rumah Sakit Hermina Depok. Mereka bertanggung jawab untuk mengawasi proses implementasi, termasuk pelatihan karyawan, dan memastikan sistem tersebut sesuai dengan kebutuhan perusahaan. Selain menegakkan kebijakan dan prosedur, HRD juga memastikan keakuratan data karyawan di HRIS dan memanfaatkan sistem untuk menghasilkan laporan dan analisis yang membantu manajemen sumber daya manusia. Resistensi terhadap perubahan, pelatihan ekstensif, dan keamanan data merupakan kesulitan yang dihadapi. Hasil penelitian ini menjelaskan peran penting HRD dalam implementasi HRIS untuk meningkatkan efektivitas dan efisiensi manajemen sumber daya manusia di Rumah Sakit Hermina Depok. Bagi organisasi lain yang berencana untuk mengimplementasikan HRIS dalam proyek-proyek terkait, laporan ini sangat relevan. Kata Kunci: HRIS, Efisiensi, Resistensi Perubahan.
A Design Science Approach to Aligning Enterprise Information Systems with Organizational Digital Transformation Strategies Nuris Dwi Setiawan; Hendri Rasminto; Muhamad Sidik
Information System Analysis, Design and Development Vol. 1 No. 1 (2026): January: Information System Analysis, Design and Development
Publisher : Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66472/isadd.v1i1.1

Abstract

Digital transformation (DT) has become a critical component for organizations aiming to enhance their operational efficiency, innovation, and competitiveness. However, many organizations struggle to achieve successful digital transformation due to the misalignment between their Enterprise Information Systems (EIS) and organizational strategic goals. This research seeks to design and validate a model for aligning EIS with digital transformation strategies to improve organizational effectiveness. By adopting the Design Science Research (DSR) approach, this study develops a practical model that integrates strategic planning, process management methodologies, and emerging technologies to facilitate alignment between IT and business strategies. The research includes key steps such as requirement analysis, artifact design, expert validation, and case study evaluation to ensure the model's robustness and applicability across different organizational contexts. Findings indicate that the proposed model significantly improves strategic-system alignment, enhances decision-making consistency, and facilitates better integration between business and IT units. The model also addresses common challenges such as resistance to change, skill gaps, and misalignment, fostering a supportive culture for digital transformation. In comparison to existing descriptive frameworks, the proposed model is more structured, adaptable, and actionable, providing organizations with a clear framework to guide their digital transformation efforts. This research contributes to the growing body of knowledge on EIS alignment and offers practical insights for organizations seeking to achieve successful digital transformation. Future research could explore the model's application in various organizational settings and examine its impact on long-term organizational growth and innovation.
Modeling and Optimizing Organizational Business Processes through Integrated Information Systems: Evidence from Public and SME Sectors Rusmin Saragih; Enda Ribka Meganta P
Information System Analysis, Design and Development Vol. 1 No. 1 (2026): January: Information System Analysis, Design and Development
Publisher : Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66472/isadd.v1i1.2

Abstract

In the context of both public organizations and Small and Medium Enterprises (SMEs), inefficient business processes remain a significant challenge. Fragmented information systems often hinder the optimization of these processes, leading to slower decision-making, redundant efforts, and increased operational costs. This study aims to analyze and optimize business processes by utilizing integrated information systems (IIS), providing a comparative analysis between the two sectors. The theoretical framework explores key theories such as Business Process Management (BPM) and the integration of information systems for process optimization. Previous studies highlight the differences in how IIS implementation impacts the public and SME sectors, noting challenges such as data silos, legacy systems, and resistance to change. A case study analysis methodology was employed to assess the effectiveness of IIS across both sectors. Business Process Modeling (BPMN) was used to visualize business processes before and after optimization, and process performance was measured through key metrics such as time reduction, error rates, and cost efficiency. The results show that IIS integration improved business process efficiency by an average of 28%, with reductions in redundancy and faster decision cycles observed in both sectors. Public organizations benefited from enhanced service delivery and better resource management, while SMEs gained competitive advantages through streamlined operations and increased responsiveness to market demands. The comparison reveals that integrated systems had a greater operational impact than traditional isolated process reengineering methods. Public organizations faced more regulatory and governance challenges, while SMEs leveraged their flexibility for faster integration. Recommendations for both sectors include focusing on overcoming barriers such as resistance to change and investing in system modernization. Future research should explore the long-term effects of IIS integration and further sector-specific comparisons.
Information Systems Governance Framework for Supporting Organizational Decision Making in Digital Transformation Initiatives Irlon Irlon; Teguh Muryanto; Agnes Novita Ida Safitri
Information System Analysis, Design and Development Vol. 1 No. 1 (2026): January: Information System Analysis, Design and Development
Publisher : Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66472/isadd.v1i1.3

Abstract

Digital transformation initiatives have become essential for organizations seeking to remain competitive in today’s rapidly evolving technological landscape. However, many organizations face challenges due to ineffective Information Systems (IS) governance, which hampers strategic decision-making and the successful execution of these initiatives. This study aims to develop an IS governance framework that enhances decision-making quality by aligning IT decisions with organizational goals during digital transformation efforts. The proposed framework addresses existing gaps in current IS governance models, offering a solution to common challenges such as inadequate governance structures, resource constraints, and misalignment between IT and business strategies. The framework was developed through a mixed-method approach, including conceptual framework development, expert consensus via the Delphi method, and organizational validation studies. Key findings reveal that the framework improves transparency in decision-making, enhances accountability for IT decisions, and ensures better alignment between IT strategies and organizational objectives. By embedding agile leadership and data-driven decision-making principles, the framework enables organizations to respond effectively to the fast-changing dynamics of digital transformation. This study also compares the proposed framework to existing models such as COBIT and ITIL, highlighting its unique features, including its adaptability to the fluid nature of digital transformation. The framework's strengths include its comprehensiveness and flexibility, though its application may face challenges in organizations with limited digital maturity or rigid governance structures. Future research directions include exploring the integration of emerging technologies into the framework and its applicability across different organizational contexts.
Design and Development of Information Systems to Enhance Digital Transformation Readiness in Education and Healthcare Organizations Achmad Noe'man; Abrar Hiswara; Nani Krisnawaty Tacjar
Information System Analysis, Design and Development Vol. 1 No. 1 (2026): January: Information System Analysis, Design and Development
Publisher : Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66472/isadd.v1i1.4

Abstract

This study explores the development and implementation of an information system designed to enhance digital transformation readiness in education and healthcare institutions. With the rapid adoption of digital technologies, both sectors face challenges related to system readiness, infrastructure limitations, and workforce adaptability. The primary objective of this research was to create a comprehensive information system that integrates emerging technologies, such as cloud computing and data analytics, to streamline workflows, improve decision-making processes, and enhance organizational efficiency. The research followed a structured methodology that included system analysis, prototype development, usability evaluation, and the application of a readiness assessment framework. The results indicated that the information system significantly improved both technological infrastructure and human capability, contributing to a more seamless digital transformation process in both sectors. Key findings revealed that the system enhanced governance by improving decision-making processes, ensured scalability and integration with existing technologies, and provided essential training to increase user readiness. This research contributes to the field by providing a holistic approach to digital transformation that includes organizational, technological, and human factors, as opposed to focusing solely on technology. Recommendations for future implementation include prioritizing comprehensive training programs, ensuring leadership commitment, and adopting a phased implementation strategy to manage financial and regulatory challenges. Future research should focus on refining digital transformation readiness frameworks, exploring long-term outcomes, and investigating the role of organizational culture in supporting digital transformation initiatives.
Analyzing the Role of Enterprise Information Systems in Driving Organizational Innovation: A Multi Method Study Ahmad Budi Trisnawan; Muhammad Sholikhan; Iwan Koerniawan
Information System Analysis, Design and Development Vol. 1 No. 1 (2026): January: Information System Analysis, Design and Development
Publisher : Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66472/isadd.v1i1.6

Abstract

This study investigates the role of Enterprise Information Systems (EIS) in driving innovation within organizations. The research employs a mixed-method approach, combining survey-based structural analysis and in-depth organizational case studies to explore how different EIS capabilities influence organizational innovation. The study focuses on four key EIS capabilities: functional capabilities such as workforce management and customer value creation; technological capabilities including ERP systems and real-time analytics; dynamic capabilities, especially organizational learning; and collaborative innovation through external partnerships. The survey results reveal that EIS capabilities, particularly data analytics and integration, significantly enhance organizational agility, decision-making, and innovation outcomes. In-depth case studies provide detailed insights into how these capabilities are applied in real-world organizational settings, illustrating their impact on process and service innovation. The findings indicate that the effective integration of EIS across organizational functions, along with improved access to data, contributes to operational efficiency and innovation success. However, challenges such as integration issues, resistance to change, and lack of skilled personnel were also identified as barriers to successful EIS adoption. The study contributes to the literature by offering a comprehensive understanding of how EIS capabilities drive innovation and highlighting the importance of organizational culture and leadership in the adoption process. The research provides practical recommendations for organizations to leverage EIS for fostering innovation, such as focusing on EIS integration, overcoming organizational barriers, and ensuring leadership engagement. Finally, the study suggests future research directions, including the refinement of multi-method approaches and the need for longitudinal studies to better understand the long-term impact of EIS on innovation outcomes.

Page 2655 of 2667 | Total Record : 26666

 2653   2654   2655   2656   2657