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ALGORITHMIC INFORMATION AND MANAGERIAL INTERPRETATION: THE MEDIATING ROLE OF RELIANCE ON ALGORITHMIC RECOMMENDATION: English Komang Widhya Sedana P. Putra; Intan Nurul Awwaliyah
ANALISIS Vol. 16 No. 02 (2026): ANALISIS VOLUME 16 NO. 02 TAHUN 2026
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v16i02.8639

Abstract

The increasing use of artificial intelligence and algorithmic systems has transformed managerial decision-making by providing predictions, evaluations, and recommendations as inputs to organizational decisions. However, the way managers respond to algorithmic information remains insufficiently understood, particularly regarding the behavioral mechanism linking algorithmic information with managerial interpretation. This study aims to examine the effects of Algorithmic Information on Reliance on Algorithmic Recommendation and Managerial Interpretation, as well as to test the mediating role of Reliance on Algorithmic Recommendation. Drawing on Bounded Rationality and Behavioral Theory of the Firm, the study proposes that algorithmic information influences managerial interpretation both directly and indirectly through reliance on algorithmic recommendations. A quantitative approach was employed using survey data from 150 respondents, with the proposed relationships tested using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results demonstrate that Algorithmic Information has a significant positive effect on Managerial Interpretation (? = 0.519, p < 0.001) and Reliance on Algorithmic Recommendation (? = 0.687, p < 0.001). Reliance on Algorithmic Recommendation also has a significant positive effect on Managerial Interpretation (? = 0.382, p < 0.001). Furthermore, the indirect effect of Algorithmic Information on Managerial Interpretation through Reliance on Algorithmic Recommendation is significant (? = 0.263, p < 0.001), indicating complementary mediation. These findings demonstrate that managerial interaction with algorithmic systems involves both direct informational and behavioral pathways. The study contributes to human–AI decision-making literature by positioning reliance on algorithmic recommendations as a behavioral mechanism connecting algorithmic information with managerial interpretation.
THE VALIDITY OF ELECTRONIC AGREEMENTS IN SALES TRANSACTIONS VIA MARKETPLACES AS EXAMINED UNDER ARTICLE 1320 OF THE CIVIL CODE AND THE LAW ON INFORMATION AND ELECTRONIC TRANSACTIONS Shohib Muslim; Eka Jaya Subadi
INJOSEDU: International Journal of Social and Education Vol. 3 No. 7 (2026): International Journal of Social and Education (INJOSEDU)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.23102993

Abstract

Advances in information technology have driven a shift in buying and selling practices from conventional systems to electronic transactions via online marketplaces. This shift has raised legal issues regarding the validity of agreements entered into without a face-to-face meeting and without physical documents between the seller and the buyer. This study aims to analyse the validity of electronic contracts in sales and purchase transactions via online marketplaces based on Article 1320 of the Civil Code (KUHPerdata) and the Law on Information and Electronic Transactions (UU ITE). This study employs a literature review method using a juridical-normative approach. The results of the study indicate that electronic contracts in marketplace transactions are valid and binding provided they fulfil the four requirements of Article 1320 of the Civil Code, namely agreement, legal capacity, a specific subject matter, and a lawful cause. The Electronic Information and Transactions Act (UU ITE) recognises electronic contracts and affirms that electronic information, electronic documents and their printed copies may be used as valid legal evidence. Consequently, the absence of physical documents or wet signatures does not invalidate an electronic contract, provided that the transaction process, the identities of the parties, the subject matter of the contract and the integrity of the electronic evidence can be accounted for.
THE BINDING FORCE OF ELECTRONIC AGREEMENTS IN ONLINE LENDING SERVICES: A REVIEW OF CIVIL LAW AND THE LAW ON INFORMATION AND ELECTRONIC TRANSACTIONS Reni Wirda Yuningsih; Eka Jaya Subadi
INJOSEDU: International Journal of Social and Education Vol. 3 No. 7 (2026): International Journal of Social and Education (INJOSEDU)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.23103157

Abstract

The development of online lending services (peer-to-peer lending fintech) in Indonesia has shifted the paradigm of establishing contractual relationships from a conventional format to an electronic one. This study aims to analyse the binding force of electronic agreements in online lending services from the perspective of the Civil Code (KUHPerdata) and Law No. 19 of 2016 amending Law No. 11 of 2008 on Electronic Information and Transactions (the EIT Law). The research method employed is a normative legal study using a literature review approach. The results of the study indicate that electronic agreements in online lending possess legally binding force and are equivalent to conventional agreements provided they fulfil the four valid conditions of a contract as stipulated in Article 1320 of the Civil Code, namely: agreement between the parties, legal capacity, a specific subject matter, and a lawful cause. This binding force is reinforced by Article 18(1) of the ITE Law, which stipulates that electronic transactions set out in electronic contracts are binding on the parties, as well as the recognition of electronic documents and electronic signatures as valid evidence under Articles 5 and 6 of the ITE Law. The harmonisation between the Civil Code, the ITE Law, and the OJK’s sector-specific regulations creates legal certainty for the parties involved in online lending transactions, although the effectiveness of legal protection remains dependent on responsible implementation by fintech operators, including transparency regarding the content of contracts, the reliability of electronic systems, and debt collection mechanisms that comply with statutory provisions.
Implementation of Accounting Information Systems to Enhance Financial Reporting Quality, Operational Efficiency and Internal Control in MSMEs in the Digitalization Era: A Conceptual Study Julio Martins Maia; Leocadia Soares Gusmao
Fibonacci: Jurnal Ilmu Ekonomi, Manajemen dan Keuangan Vol. 2 No. 4 (2026): Fibonacci: Jurnal Ilmu Ekonomi, Manajemen, dan Keuangan
Publisher : Yayasan Inovasi Akademi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63217/fibonacci.v2i4.409

Abstract

Digitalization encourages MSMEs to improve the quality of information management and business processes, but the use of Accounting Information Systems (AIS) in MSMEs in Timor-Leste still faces limitations in technology adoption, user competency, and digital infrastructure. On the other hand, studies that specifically integrate the role of AIS on the quality of financial reports, operational efficiency, and internal control of MSMEs in Timor-Leste are still limited. This study aims to conceptually analyze the strategic role of AIS in optimizing these three aspects and formulate a conceptual framework relevant to the context of MSMEs in Timor-Leste. The study uses a conceptual literature review method by examining and synthesizing empirical research and academic literature related to AIS, accounting digitalization, financial reporting quality, operational efficiency, and internal control of MSMEs. The results of the study indicate that AIS has the potential to improve the accuracy, timeliness, and reliability of financial reports; reduce manual work and increase the efficiency of operational processes; and strengthen documentation, authorization, monitoring, and control of transactions. The novelty of this research lies in the development of an integrative perspective that positions AIS as a digital infrastructure that simultaneously supports the reporting, operational, and internal control functions of MSMEs in the context of developing countries, particularly Timor-Leste.
Peningkatan Kompetensi Guru dalam Merancang Media Pembelajaran Berbasis VR(Virtual Reality)-BIM(Building Information Modeling) untuk Mendukung Pembelajaran Desain Pemodelan dan Informasi Bangunan di SMK Negeri 1 Mojokerto Diah Sarasanty; Soffa Zahara; Ade Fitriyanti Ulul Azmi
Abdimas Galuh Vol 8, No 2 (2026): September 2026
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v8i2.26410

Abstract

Perkembangan teknologi Building Information Modeling (BIM) dan Virtual Reality (VR) dalam dunia industri konstruksi menuntut adanya transformasi pembelajaran pada Sekolah Menengah Kejuruan (SMK) keahlian Desain Pemodelan dan Informasi Bangunan (DPIB). Keterbatasan pemahaman spasial siswa serta kurangnya keterampilan guru dalam mengintegrasikan teknologi VR menjadi salah satu kendala utama. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan pengetahuan dan keterampilan guru serta staf pengajar SMKN 1 Mojokerto dalam merancang media pembelajaran interaktif berbasis VR-BIM. Metode pelaksanaan meliputi empat tahapan, yaitu analisis kebutuhan, persiapan perangkat, pelatihan dengan metode ceramah dan praktikum, serta evaluasi. Pelatihan diikuti oleh 10 guru dan staf pengajar dengan materi pemodelan 3D menggunakan Google SketchUp, pengoperasian Unity Engine, hingga uji coba aplikasi pada headset VR. Hasil evaluasi menunjukkan adanya peningkatan pemahaman peserta yang signifikan, di mana nilai rata-rata pretest sebesar 74,5 meningkat sebesar 22,0 poin menjadi 96,5 pada posttest. Melalui kegiatan ini, peserta berhasil menyusun dan menguji coba media pembelajaran VR-BIM mandiri yang siap diintegrasikan ke dalam kurikulum pembelajaran DPIB.
LEGAL CHALLENGES OF CORETAX SYSTEM IMPLEMENTATION: HARMONIZATION OF PERSONAL DATA PROTECTION AND ELECTRONIC INFORMATION SECURITY M. Shidqon Prabowo
Law Development Journal Vol 8, No 2 (2026): June 2026
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ldj.8.2.1090-1107

Abstract

This study aims to analyze the harmonization of the Directorate General of Taxes (DGT)'s authority regulations in implementing Coretax with data subject rights under the Personal Data Protection Law (PDP Law), and to examine the DGT's legal accountability as an Electronic System Operator under the Electronic Information and Transactions Law (ITE Law), particularly in cases of system failure or data leaks. The method used is normative juridical with a statutory and conceptual approach. The legal materials analyzed include the KUP Law, the PDP Law, the ITE Law, and Presidential Regulation Number 40 of 2018, and are supported by relevant scientific literature and previous research. The analysis was conducted qualitatively to identify relationships, potential conflicts, and harmonization between legal regimes within the Coretax ecosystem. The results show that the DGT has a dual position as a fiscal authority as well as a data controller and electronic system operator, which creates complex legal authorities and responsibilities. A normative gap was found in the form of unclear technical standards for data protection, including DPIA and system security standards, as well as weak cross-agency responsibility regulations. Furthermore, the failure of the Coretax system also resulted in a decline in public trust and increased legal risks. This research emphasizes the need for regulatory harmonization and strengthened data governance to ensure legal certainty and personal data protection in the digital tax system.
Brand image, trust dan quality of information pada consumer purchase decisions Masfi’atun Nikmah
Implementasi Manajemen & Kewirausahaan Vol 2 No 1 (2022): JURNAL IMKA (APRIL)
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/imka.v2i1.108

Abstract

This study aims to reveal the effect of brand image, trust, and quality of information either partially or simultaneously on consumer purchasing decisions. This research is quantitative research using a questionnaire as an instrument. The respondents of this research were the users of the Shopee online application in the West Surabaya area, with a total of 80 respondents using non-probability sampling and incidental sampling. Meanwhile, the analysis technique used is multiple linear regression. The results show that brand image, trustworthiness, and information quality have a joint effect on purchasing decisions. In this study also found that, partially brand image has no effect on purchasing decisions. Trust and the quality of information affect purchasing decisions. The amount of brand image analysis, trustworthiness and quality of information on purchasing decisions (R Square) is 0.879 or 87.9%..
Information Technology Innovation in Improving the Strategy of Local Msme Market Reach Femei Purnamasari; Rahul Bhandari
Implementasi Manajemen & Kewirausahaan Vol 6 No 2 (2026): IMKA JOURNAL
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/imka.v6i2.828

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in local economic growth and maintaining cultural preservation, MSMEs that promote local culture still face limited market and information coverage constraints due to conventional marketing systems and digital technology that continue to increase. The research was taken on local MSMEs that raise Lampung batik in Beringin Raya Village, Bandar Lampung City, which has problems in the form of low digital literacy, lack of use of social media and marketplaces, and not optimal product branding strategies. This research aims to increase the market reach of Local MSMEs through optimizing information technology innovations with training, mentoring and application of appropriate technology methods. Qualitative analysis with the appropriate technology training survey approach method and the results were analyzed with SWOT, based on the results of the analysis, the main strength lies in the quality and uniqueness of local batik motifs, while the weakness of MSMEs lies in the limitations of digital literacy. Opportunities for MSMEs are wide open through the growth of the digital market, despite the threat of competition from similar products. The recommended strategies are SO and WO strategies through strengthening digital branding and increasing the capacity of human resources. The conclusion of the study states that information technology optimization has proven to be effective in applying it for local MSMEs in increasing the competitiveness and sustainability of culture-based MSMEs in the digital era
RELATIONSHIP BETWEEN PERSONAL INFORMATION SERVICES AND SELF-EFFIICACT STUDENTS OF SMP NEGERI 22 JAMBI Sri Annisa Walindarahma Walindarahma
JURNAL HURRIAH: Jurnal Evaluasi Pendidikan dan Penelitian Vol. 4 No. 2 (2023): Jurnal Hurriah: Jurnal Evaluasi Pendidikan dan Penelitian
Publisher : Yayasan Pendidikan dan Kemanusiaan Hurriah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56806/jh.v4i2.129

Abstract

Self-efficacy is the belief in an individual's ability to succeed in carrying out a particular task and this ability influences the belief in trying and maintaining it. Where self-efficacy can be influenced by personal information services including personal goals, achieving developmental tasks, socializing with the environment and adapting to the environment. The purpose of this study was to find out how the relationship between personal information services and the self-efficacy of SMP Negeri 22 Jambi City students. This research is a quantitative study using a correlation approach with Pearson product moment correlation analysis. The population in this study were students of class VII SMP Negeri 22 Jambi City. The sampling used random sampling technique with a total of 52 students. The data collection tool in this study was a questionnaire which had 22 items on personal information service variables and 20 items for self-efficacy. The data analysis techniques used were the normality test, linearity test and correlation analysis test. The results showed that there was a relationship between personal information services and the self-efficacy of students at SMP Negeri 22 Jambi City with the result that the percentage of personal information services was 83% and the results of the analysis of the percentage of self- efficacy was 74.2%. And the results of the correlation analysis show that there is a significant relationship between the personal information service variable and student self-efficacy with a value of 0.443 which is in a moderate correlation or adequate relationship.
Competence of Islamic Religious Education Teachers in Implementation of Learning Media Based Information Communication Technology (ICT) To Mas Nurul Ulum Israyani Israyani; Basri Ibrahim; Zainal Abidin
JURNAL HURRIAH: Jurnal Evaluasi Pendidikan dan Penelitian Vol. 6 No. 4 (2025): Jurnal Hurriah: Journal of Educational Evaluation and Research
Publisher : Yayasan Pendidikan dan Kemanusiaan Hurriah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56806/jh.v6i4.332

Abstract

Study This aim for (1) For increase Islamic Education teacher competency in implementation of learning media ICT based at MAS Nurul Ulum, (2) For explain Teachers' ability to implement ICT based learning media at MAS Nurul Ulum, (3) For find solution obstacle And Islamic Education teacher solutions in implementation of learning media ICT based at MAS Nurul Ulum. Study This use descriptive qualitative approach. Results study show that (1) Competence of Islamic Religious Education (PAI) Teachers in Implementation of Learning Media ICT based at MAS Nurul Ulum, that the PAI teacher has show competence strong professional And relevant with demands modern education based on technology. This is looks from ability they in Mastery Material Lessons, Determination Objective Learning, Use Method and Learning Media, Learning Process Management, Evaluation Results Learning, Development Professionalism Sustainable, and Integration Mark Religious . (2) PAI teacher's ability in implementation of learning media ICT based at MAS Nurul Ulum show significant progress. Teachers have capable master, design, develop, and implementing digital media effective, with impact positive to quality learning And teacher professionalism. Strengthening competence technical, media innovation, and improvement facility And training sustainable become key For maximize utilization of ICT so that the learning process the more interactive, interesting, and relevant with demands modern education as well as values Islam. (3) H obstacles And Islamic Education Teacher Solutions in Implementation of Learning Media ICT based at MAS Nurul Ulum show that teachers face three obstacle main, namely limitations means And infrastructure, differences ability technical teacher in use technology, as well as low readiness student in learning digital based. Solutions, utilizing offline media, using device personal, collaborative between teachers in media creation, as well as combine ICT methods with approach conventional.

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