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Determinants of Accounting Information System Performance (Micro, Small, and Medium Enterprises in Bogor Regency, West Java) Apollo Daito
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.666

Abstract

The global competition becomes the greatest challenge being faced by the organizations. The decision making process determines the survival of the organizations. One of the important resources that play a role in decision making is information. Most of the information needed is the organization's accounting information. Micro, Small, and Medium Enterprises (SMEs) have started implementing accounting or bookkeeping for the specific purpose of taxation , credit, capital, developing a business, and so on . However, the application of accounting information systems (bookkeeping or recording) is not necessarily effective and efficient. Accounting information system performance is influenced by certain factors . This study aims to obtain empirical evidence of the influence of organizational culture, organizational commitment, staff competence, and change management to the accounting information system performance. To test the empirical facts, logic necessary arrangement with the Background theory: Karl Marx (1818-1883), Max Weber (1864-1920), Grand Theory: Georg Simmel (1838-1918), Ralf Dahrendorf (1929-2009), Lewis A Coser (1913-2003), Middle Range Theory: Jensen & Meckling (1976), Application Theory: Schein (1992), Hofstede (1991), Iceberg Theory, Wood et al (2001), Luthans (1992), Spencer (1993), Potts & LaMarsh (2004), Huczynski & Buchanan (1991). The research unit is 101 respondents in SMEs in West Jakarta. Methods of analysis tools using path analysis or a combination of correlation and regression to determine the effect of partial and simultaneous. The results of the study after the test of validity, reliability, and the transformation of ordinal data to interval shows the results: organizational culture, organizational commitment, staff competence, change management have significant and positive effect on the performance of accounting information systems partially or simultaneously adjusted R square value of 0.672 or 67.2 % and the rest are other factors outside of the model of 0.328 or 32.8 %. Results of this study have consistency with the entire framework, literature review, and previous research. The suggestion for the study: a) necessary for the development of advanced research outside the model, (b) for SME policies need to consider the development of organizational culture, organizational commitment, staff competence, and change management to improve the performance of accounting information systems.
Design and Development of a Web-Based Laundry Information System Featuring Balance Top-Up Payments and Membership Management at Pondok Pesantren Assalaam Surakarta Dahlia Dewi; Nendy Akbar Rozaq; Siti Rokhmah
Jurnal Teknologi Informasi dan Pendidikan Vol. 20 No. 1 (2027): Jurnal Teknologi Informasi dan Pendidikan
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jtip.v20i1.1154

Abstract

The Laundry Unit of Assalaam Islamic Boarding School, Surakarta, continues to encounter challenges in managing member data, laundry transactions, payment processing, and report generation because these operational activities are handled separately. This fragmented process increases the risk of recording errors and reduces service efficiency. This study aims to develop a web-based Laundry Information System that integrates data management, balance top-up payments, pending transaction processing, and membership management to improve the effectiveness and efficiency of laundry services. The system was developed using the Waterfall software development methodology, consisting of requirements analysis, system design, implementation, testing, and maintenance. Laravel was employed as the development framework, with PHP as the programming language, MySQL as the database management system, and Unified Modeling Language (UML) for system modeling. The developed system successfully integrates student member management, laundry transaction processing, balance top-up payments, pending transaction handling, laundry staff management, receipt generation, and reporting into a single web-based application. System functionality was evaluated using Black Box Testing, which confirmed that all features operated according to the specified requirements. Furthermore, User Acceptance Testing (UAT) produced a user acceptance rate of 94.07%, indicating a high level of user satisfaction with the developed system. The implementation of the proposed system improves service speed, enhances the accuracy of data and transaction management, and increases the efficiency of report generation. These findings demonstrate that the system is suitable for implementation at the Laundry Unit of Assalaam Islamic Boarding School, Surakarta, and has the potential to support more effective and reliable operational management.
Architecture of the Village Budget Reporting Information System Utilizing the CodeIgniter Framework and a Multi-User Role-Based Access Control Approach I Gusti Agung Oka Sudiadnyani; Made Pradnyana Ambara; I Made Riyan Adi Nugroho; I Made Agus Oka Gunawan
Jurnal Teknologi Informasi dan Pendidikan Vol. 20 No. 1 (2027): Jurnal Teknologi Informasi dan Pendidikan
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jtip.v20i1.1158

Abstract

Digital transformation in village financial management requires a reporting system with high data integrity to support transparent supervisory functions. In Karangasem Regency, particularly in the pilot locus of Sibetan Village, the management of the Village Revenue and Expenditure Budget (APBDesa) faced challenges with data synchronization, administrative errors, and barriers to conventional audits. This study developed an audit-oriented APBDesa reporting information system architecture that integrates Multi-User Role-Based Access Control (RBAC) and automated logging mechanisms. System requirements were identified and validated through direct observation involving three key stakeholders representing the main reporting roles: the Head of Financial Affairs, the Village Head, and the External Auditor. System development followed four sequential Waterfall phases (requirements, design, implementation, and verification). The system was implemented using the CodeIgniter framework with a Model-View-Controller architecture. Black-box evaluation by five technical testers was organized into seven principal module-level test cases corresponding to authentication, dashboard, revenue management, expenditure management, verification and approval, RBAC, and external-auditor monitoring; all achieved a 100% functional success rate. The system enforced segregation of duties among the Head of Financial Affairs, the Village Head, and the External Auditor while supporting a structured digital audit workflow. These results indicate that embedded role controls and audit stages can strengthen data integrity, traceability, and accountability in APBDesa reporting.
Improving MSME Performance: Strategic Management Accounting, Accounting Information Systems, And Management Control Systems Moderated By Financial Technology Juan Carlos Pangestu; Karvicha Akwila
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.691

Abstract

Micro, Small and Medium Enterprises (MSMEs) are one of the strong drivers of the people's economy. Micro, Small and Medium Enterprises (MSMEs) have an important role in the economic and industrial growth of a country, a business entity, especially MSMEs, is required to make changes to increase its competitiveness, this is because many small and medium entrepreneurs start from family / home industries so that their management is not managed properly. Most of the research related to Strategic Management Accounting to date has focused on management accounting practices in manufacturing companies and little attention has been paid to the use of management accounting techniques in MSMEs. Banks are a key component of MSMEs. This study aims to examine the effect of Strategic Management Accounting, Accounting Information Systems, and Management Control Systems on MSME Performance moderated by Financial Technology. This study took the research population from MSME companies in Jakarta, Bandung. The type of data used in this study is primary data which is used as a sample. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. To test the hypothesis, this research uses multiple linear regression analysis. Based on the results of the study, it shows that the variables of Strategic Management Accounting and Accounting Information Systems have a significant effect on MSME Performance, but the Management Control System does not have a significant effect on MSME Performance. Financial Technology strengthens the influence of Strategic Management Accounting and Accounting Information Systems on MSME Performance, but Financial Technology does not strengthen the influence of Management Control Systems on MSME Performance.
Perancangan Konten Marketing Melalui Media Sosial Instagram Untuk Meningkatkan Tenant di Baros Information, Technology, & Creative Center Working Space Tahun 2024 Akfin Khoirullah; Leni Cahyani
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.1202

Abstract

:  Co-working spaces have become a primary choice for professionals, freelancers, and startups seeking flexibility and collaboration opportunities. BITC Working Space, managed by UPT Cimahi Techno Park, is a co-working space in Cimahi City that provides various facilities to support tenants' businesses. This research aims to design, implement, and evaluate content marketing strategies through Instagram social media @bitc.workingspace to increase the number of tenants. The research uses a descriptive qualitative approach with data collection techniques including observation, interviews, documentation, and triangulation. Results show that content planning was carried out with relevant themes such as facility promotion, education, and motivation. Content marketing implementation was conducted through regular posts on both feed and story features. Evaluation showed an increase in engagement from 69 users in May 2024 to 459 users in July 2024, although it declined in the following month. The number of Instagram followers also increased from 95 to 113 during the research period. In conclusion, planned and consistent content marketing strategies proved effective in increasing brand awareness and audience interaction. This research recommends content optimization by maximizing Instagram features to support BITC Working Space's business objectives.
Factors Associated with Breast Self-Examination Behaviour among Female Adolescents: The Role of Knowledge and Information Sources Ludia Banne Allo; Chaterina Bannepa Dang
Media of Health Research Vol. 4 No. 4 (2026): Media of Health Research, September 2026
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/mohr.v4i4.782

Abstract

Breast Self-Examination (BSE/SADARI) is a simple and cost-effective method for the early detection of breast cancer. However, many female adolescents still do not practice BSE regularly. This study aimed to analyze the relationship between knowledge level, information sources, and BSE behaviour among female students at SMA Pelita Rantepao. A quantitative analytic study with a cross-sectional design was conducted involving 81 Grade XI female students selected through total sampling. Data were collected using validated self-administered questionnaires and analyzed using descriptive statistics and the Chi-square test. The results showed that most respondents had good knowledge (76.5%) and adequate information sources (53.1%), yet the majority demonstrated poor BSE behaviour (67.9%). No significant association was found between knowledge level and BSE behaviour (p = 0.537). In contrast, information sources were significantly associated with BSE behaviour (p = 0.001). Respondents with adequate access to BSE information had higher odds of demonstrating good BSE behaviour than those with inadequate information sources (OR = 6.300; 95% CI: 2.067–19.204). This indicates a statistically significant association between information sources and BSE behaviour, with the confidence interval excluding 1. These findings indicate that access to reliable health information plays a more important role than knowledge alone in promoting BSE practice among adolescent girls. Strengthening school-based health education and improving access to credible information may enhance early breast cancer prevention behaviours.
Integration of the Extended TAM and Operational Quality Indicators in the Evaluation of Web-based Information Systems: Systematic Literature Review Jumadi Simangunsong; Faizal Asrul Pasaribu; Erna Susiyanti
SISTEMASI Vol 15, No 9 (2026): Sistemasi: Jurnal Sistem Informasi
Publisher : Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/stmsi.v15i9.6920

Abstract

Web-based information systems are increasingly becoming integral to organizational operations, making the evaluation of system quality and user acceptance essential. This study aims to identify and synthesize approaches for integrating the Extended Technology Acceptance Model (TAM) with operational quality indicators in the evaluation of web-based information systems through a systematic literature review. The study employed a Systematic Literature Review (SLR) following the PRISMA 2020 protocol, covering 15 scientific articles published between 2019 and 2026 and retrieved from Google Scholar, Scopus, and IEEE Xplore. The selected articles focused on studies applying the TAM or Extended TAM with at least one operational quality indicator. The review findings show that the constructs of perceived usefulness (PU) and perceived ease of use (PEOU), along with external variables such as system quality, information quality, and service quality, consistently have significant effects on system acceptance and use. Integrating the Extended TAM with the DeLone and McLean model and the ISO/IEC 25010 standard provides a more comprehensive evaluation framework than using a single model. Three integration patterns were identified: sequential, parallel, and holistic. These findings suggest the development of an integrated evaluation instrument that incorporates both user acceptance dimensions and operational quality indicators to enhance the effectiveness of web-based information system evaluation.
Structured Generative AI Co-Tutoring for Learning Outcomes and Motivation in Information Systems Mei Ratnasari; Amalyanda Azhari; Diyah Trinovita; Widi Andewi; Eva Nurchurifiani
SISTEMASI Vol 15, No 9 (2026): Sistemasi: Jurnal Sistem Informasi
Publisher : Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/stmsi.v15i9.6875

Abstract

Generative AI (GenAI) offers interactive explanations, feedback, and personalized support in higher education, yet its educational value depends on how such support is structured. Evidence remains limited regarding whether structured GenAI co-tutoring can simultaneously improve independent learning outcomes and learning motivation in concept-oriented Information Systems courses. This study examined the effectiveness of structured GenAI co-tutoring compared with conventional instruction in an undergraduate Information Systems Concepts course in Indonesia. A quasi-experimental nonequivalent control group pretest–posttest design involved 60 students from two intact classes, with 30 students in each condition. Learning outcomes were measured using parallel forms of the Information Systems Concepts Achievement Test, while learning motivation was assessed using the EVC Light scale. Data collection comprised pre-intervention assessment, the instructional intervention, and post-intervention assessment; achievement tests were completed without GenAI access to capture independently demonstrated learning. ANCOVA was used to compare posttest outcomes while controlling for corresponding pretest scores. The experimental group achieved a significantly higher adjusted ISCAT-B score than the control group, with an adjusted mean difference of 7.89 points, F(1, 57) = 27.65, p < .001, partial η² = .327. Learning motivation was also significantly higher in the experimental group, with an adjusted EVC Index difference of 0.053, F(1, 57) = 13.53, p < .001, partial η² = .192. The study extends evidence on structured GenAI support by examining independently assessed conceptual learning alongside expectancy–value–cost motivation in Information Systems education. In practice, lecturers can adopt a sequence of independent attempts, guided AI feedback, verification, and revision, followed by assessment without AI assistance.
Analysis of SRIKANDI Information System Acceptance using the Technology Acceptance Model (TAM) at the Salatiga City Health Office Aprilia Paskalia Mirino; Frederik Samuel Papilaya
SISTEMASI Vol 15, No 9 (2026): Sistemasi: Jurnal Sistem Informasi
Publisher : Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/stmsi.v15i9.6926

Abstract

The development of information technology has encouraged government institutions to adopt digital systems in administrative management, including the Integrated Dynamic Archival Information System (SRIKANDI). The successful implementation of this system is influenced by user acceptance, particularly Perceived Ease of Use (PEOU) and Perceived Usefulness (PU). This study analyzes the effects of Perceived Ease of Use (PEOU) and Perceived Usefulness (PU) on Behavioral Intention (Y) to use the SRIKANDI Information System at the Salatiga City Health Office. Utilizing a quantitative approach with multiple linear regression on a sample of 100 user employees, the results show that PEOU and PU have positive and significant effects on behavioral intention, both individually and simultaneously. PEOU exerts a stronger influence (β=0.528) than PU (β=0.463). The model achieved an Adjusted R^2 of 0.786, indicating that 78.6% of the variance in intention to use is explained by PEOU and PU, while the remaining 21.4% is influenced by external factors such as user attitude, experience, and organizational support. These findings confirm the Technology Acceptance Model (TAM) framework and recommend enhancing interface usability and system support services for SRIKANDI.
Usability and User Experience Analysis of the Bekasi City Transportation Information System Website using SUS and UEQ Salma Rani Ardelia; Jaka Septiadi
SISTEMASI Vol 15, No 9 (2026): Sistemasi: Jurnal Sistem Informasi
Publisher : Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/stmsi.v15i9.6919

Abstract

The Bekasi City Transportation Information System website was developed as a platform for providing public transportation information to the community. This study aims to evaluate the usability and user experience of the website based on users' perceptions. An evaluative research design was employed using descriptive quantitative and qualitative approaches, involving 100 respondents who reside in Bekasi City and had previously used the website. The evaluation was conducted using the System Usability Scale (SUS) and User Experience Questionnaire (UEQ), along with three open-ended questions to obtain user feedback regarding preferred aspects, perceived difficulties, and suggestions for website improvement. The results showed a mean SUS score of 73.75, categorized as Acceptable, Grade C, and Good. The UEQ results indicated scores of 1.69 (Good) for Attractiveness, 1.66 (Above Average) for Perspicuity, 1.75 (Good) for Efficiency, 1.54 (Good) for Dependability, 1.51 (Good) for Stimulation, and 1.38 (Good) for Novelty. User feedback indicated that route and schedule information, as well as the simplicity of the interface, should be maintained, while image or map size, navigation, access speed, and real-time information should be improved. Overall, the findings indicate that the website provides a positive user experience and demonstrates good usability.

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