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An Analysis of Islamic Financial Literacy, Financial Inclusion, and Accounting Information Systems on Financial Performance with Environmental Uncertainty as a Moderator Dyah Ayumurni Kartikasari; Wita Ramadhanti; M Indra Maulana; Alfarisi Akbar Efendi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 11 No 1 (2026): June 2026
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2026.11.1.21625

Abstract

Research aims: The aim of this research is to determine the effect of sharia financial literacy, financial inclusion, accounting information systems on financial performance with environmental uncertainty as a moderator. Design/Methodology/Approach: This study uses a quantitative approach with a survey method on 108 respondents. This research is survey research among owners of halal-certified food MSMEs who are members of ASPIKMAS in Banyumas Regency. Research findings: Based on the results of research and data analysis using SEM (Structural Equation Modeling) it shows that: (1) Sharia financial literacy has a negative effect on financial performance, (2) Financial inclusion has no effect on financial performance, (3) Accounting Information System has a positive effect on financial performance, (4) Environmental uncertainty does not moderate the influence of sharia financial literacy on financial performance, (5) Environmental uncertainty does not moderate the influence of financial inclusion on financial performance, (6) Environmental uncertainty strengthens the influence of accounting information systems on financial performance. Conclusion: The implication of this research is that in an effort to improve the financial performance of MSMEs, business owners should pay attention to knowledge and understanding related to finance, access to financing, and accounting information systems in order to overcome environmental uncertainty that may occur in business. Efforts that can be made are to increase the optimal use of accounting information systems so that they can help business actors in making decisions. Future research is recommended to increase the sample size and examine other variables not explained in this study.
The Influence of System Transparency, Information Quality, and Top Management Support on Employee Trust in Digital HR Systems of Private Company Employees Victor Lamboy Sinaga; Herman Jelatu; Apid Hapid Maksum; Samuel PD Anantadjaya; Irma M Nawangwulan; Joni Wilson Sitopu
Journal of Information System, Technology and Engineering Vol. 4 No. 3 (2026): JISTE
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jiste.v4i3.323

Abstract

The objective of this research is to examine the effect of System Transparency, Information Quality and Top Management Support to Employee Trust in Digital HR System on the employee of private company in Indonesia. The present research is quantitative in nature and adopted survey technique to collect data from the personnel working in the private organizations, which adopted Digital Human Resource Systems. The sampling technique used is purposive sampling. Data were collected by online distribution of the questionnaire through Google form. Data were analyzed by multiple linear regression. The results show that System Transparency, Information Quality, and Top Management Support have a positive and significant impact on Employee Trust in Digital HR Systems. The value of the coefficient of determination indicates that the three independent variables can explain the variance of Employee Trust in Digital HR Systems. Among the three factors, the Top Management Support variable is a more dominating variable that affects employee confidence in digital HR systems. The findings of the study suggest that increasing transparency of the system, providing quality and truthful data, and commitment of top management are important in developing employees’ trust in Digital HR Systems.
Evaluating the Effectiveness of Digital Marketing Information Collection by Culinary MSMEs in Solo City in Forecasting Consumer Demand Chelometha Efnanda; Mujahid Abdul Ghoffar; Meyva Putri Wijayanti; Nanda Choirunnisa; Enggye Zahza Saputra; Abdullah Mukhlis Salits
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 4 No. 3 (2026)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/determinasi.v4i3.648

Abstract

This paper evaluates the effectiveness of digital marketing information collection by culinary MSMEs in Solo City in forecasting consumer demand. A qualitative literature review approach is used to identify ongoing practices, key obstacles, and future development opportunities. The findings show that most culinary MSMEs have not yet systematically integrated data from digital platforms into demand forecasting processes. Yet, data from social media, marketplaces, and customer reviews offer significant potential for shaping production and promotional strategies. The paper recommends basic digital data analysis training, cloud-based record integration, and collaboration among MSMEs, academics, and local government.
Information architecture debt: Why legacy platform schema decisions constrain enterprise AI capability Mihir Shah
International Journal of Electrical and Computer Engineering (IJECE) Vol 16, No 5: October 2026
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijece.v16i5.pp2473-2482

Abstract

Enterprise platforms accumulate a specific category of technical debt this paper terms information architecture debt. Schema decisions optimized for transactional efficiency in earlier computing eras produce structural constraints that limit what artificial intelligence can accomplish on those platforms, largely independent of which models are selected or how they are orchestrated. This paper positions information architecture debt as a category distinct from code debt and infrastructure debt, and it argues that the distinction matters because remediation locality and coordination cost differ sharply. A five-indicator diagnostic framework is proposed, covering duplicate canonical entities, broken semantic chains, provenance gaps, enforcement asymmetry, and consumer assumption divergence. The framework supports a capability ceiling hypothesis: substrate defects impose an upper bound on AI outcomes that no model choice appears able to exceed. A sequenced remediation approach follows, prioritizing entity resolution, semantic alignment, and provenance instrumentation by AI-capability impact rather than ease of fix. Grounded in practitioner experience structuring enterprise information architecture across multi-language, multi-system platforms, the framework offers leaders diagnostic and sequencing tools, and it establishes a conceptual foundation for later quantitative and sector-specific refinement.
The Effect of Accounting Information Systems, Financial Literacy, and Financial Technology on MSME Financial Performance Dimas Prayogi; Zulkarnain; Fefti Yulian Mela
International Journal of Economic and Tourism Research Vol. 2 No. 3 (2026): October 2026
Publisher : PT. Hidayat Muda Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.68376/ECOTOUR.v2.i3.a71

Abstract

This study aims to analyze the effect of Accounting Information Systems, Financial Literacy, and Financial Technology on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Ujung Batu Village. This study employed a quantitative approach with an associative research design. The population consisted of 1,631 MSME actors, with a sample of 54 respondents selected using a purposive sampling technique. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression with the assistance of SPSS. The results show that, partially, the Accounting Information System has a positive and significant effect on MSME financial performance, while Financial Literacy has a negative and significant effect. Financial Technology does not have a significant effect on MSME financial performance. Simultaneously, the Accounting Information System, Financial Literacy, and Financial Technology have a significant effect on MSME financial performance in Ujung Batu Village, with an Adjusted R Square of 0.855. The findings indicate that the implementation of an Accounting Information System is one of the factors supporting improved MSME financial performance.
Information Asymmetry, Moral Hazard, and Investment Performance: The Moderating Role of Financial Literacy among Indonesian Millennial Investors Namira Ufrida Rahmi; Irna Trianur Lubis; Putri Kemala Sari Lubis
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 3 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i3.466

Abstract

Background: The rapid growth of millennial participation in Indonesia’s capital market has increased access to investment opportunities while creating challenges related to information quality, opportunistic behavior, and investors’ ability to evaluate financial information. Objective: This study examines the relationships between information asymmetry and moral hazard and investment performance and investigates the moderating role of financial literacy among Indonesian millennial investors. Methods: A quantitative cross-sectional explanatory design was employed involving 247 investors aged 31–40 years who possessed a Single Investor Identification (SID), held a bachelor’s degree, and had at least one year of experience investing in the capital market. Data were collected using an online five-point Likert scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 and 5,000 bootstrap resamples. Results: Information asymmetry was not significantly associated with investment performance (β = 0.050; p = 0.226), while moral hazard also was not significantly associated with investment performance (β = 0.100; p = 0.052). Financial literacy significantly moderated the relationship between information asymmetry and investment performance (β = 0.151; p < 0.001) but did not significantly moderate the relationship between moral hazard and investment performance (β = −0.053; p = 0.342). Conclusion: Financial literacy operates as a selective rather than universal moderator, indicating that its moderating role differs across distinct sources of investment risk.
Public Information Disclosure Under Law No. 14 of 2008: Strengthening Transparency, Accountability, and Public Participation Firdaus Arifin; Irvan Refliandi; Sri Rahmadhani
Tanfizi : Journal of Islamic Constitutional and Political Law Vol. 2 No. 1 (2026): June 2026
Publisher : Program Studi Hukum Tata Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/tanfizi.v2i1.10615

Abstract

This study aims to examine the implementation of public information disclosure in Indonesia under Law No. 14 of 2008 on Public Information Disclosure and to analyze its role in strengthening transparency, accountability, and public participation in governance. The study employs a normative-empirical legal research design, combining statutory and conceptual approaches to examine legal provisions and their implementation in institutional practice. Data were obtained from relevant laws and regulations, scholarly literature, official documents, and semi-structured interviews with government officials and members of the public involved in or affected by public information disclosure. The data were analyzed qualitatively through reduction, classification, interpretation, and synthesis, supported by source triangulation. The findings show that Law No. 14 of 2008 provides a significant legal foundation for ensuring citizens’ access to public information and strengthening public oversight. However, its implementation remains affected by institutional commitment, information management practices, accessibility, and administrative constraints. The findings also demonstrate that effective information disclosure enables citizens to monitor government activities, evaluate public services and policies, and participate in public decision-making. The study concludes that public information disclosure should not be treated merely as an administrative obligation but as an essential mechanism of transparent, accountable, and participatory governance. The contribution of this study lies in integrating normative legal analysis with empirical evidence to identify the gap between legal guarantees and institutional practices, while conceptually emphasizing information disclosure as a mechanism connecting the right to information with public oversight, institutional accountability, and meaningful participation in governance.
A Mutual Information-Driven Hybrid 1D-CNN and XGBoost Framework for Network Intrusion Detection in IoT Mohammed R. Jasim
International Journal on Human-Computing Studies Vol. 8 No. 2 (2026): International Journal of Human Computing Studies (IJHCS)
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijhcs.v8i2.5820

Abstract

There are a growing number of Internet of Things (IoT) interconnected systems in critical infrastructures that have made these systems vulnerable to increasingly advanced and diverse cyberattacks. However, typical intrusions systems face serious obstacles in operation due to the high dimensional telemetry data, inadequately extracting those non-linear structural patterns, and the inherent class imbalance in network traffic. To overcome these drawbacks, this paper presents an intelligent hybrid model based on Mutual Information (MI), One-Dimensional Convolutional Neural Network (1D-CNN) and eXtreme Gradient Boosting (XGBoost). First, redundant features are removed from the proposed pipeline by using an MI metric and the most discriminative flow attributes are selected by using an elbow heuristic. Later, an optimized 1D-CNN feature extractor is used to obtain non-linear representations, which are mapped to a compact deep feature manifold. Finally, a gradient boosted decision tree (GBDT) classifier is adapted to minimize the class imbalance and achieved a good separation between the benign and malicious flows. The proposed framework achieved an overall accuracy of 98.91%, an Area under the ROC Curve (AUC) of 0.9986, an intrusion class precision of 99.35%, an intrusion class recall of 99.27%, and an F1F_1-score of 99.31% by doing extensive empirical evaluations on the latest ToN-IoT benchmark dataset containing 37,979 independent test flow instances. Comparative analysis validates the effectiveness and reliability of this framework with the basic machine learning and deep learning approaches, giving a proper balance between discrimination and avoiding the majority class bias.
SPATIAL MAPPING OF DENGUE HEMORRHAGIC FEVER CASES USING GEOGRAPHIC INFORMATION SYSTEMS IN BANTUL REGENCY IN 2024 Andhy Sulistyo; Yogi Putri Isnaini; Adira Padmarini
RAGAM: Journal of Statistics & Its Application Vol 4, No 2 (2025): RAGAM: Journal of Statistics & Its Application
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ragam.v4i2.16808

Abstract

Dengue Hemorrhagic Fever (DHF) remains a major public health problem with fluctuating incidence in Indonesia, including Bantul District. In 2024, 672 DHF cases were reported, a sharp increase compared to 135 cases in the previous year. This situation highlights the need for spatial analysis to better understand the disease distribution and support effective control strategies. This study aims to map the distribution of DHF cases in Bantul District in 2024 and analyze spatial patterns using Geographic Information Systems (GIS). A descriptive quantitative study with a case study approach was conducted. The population consisted of all reported DHF cases in 2024 obtained from the Bantul District Health Office, including patient residential coordinates. Spatial analysis was performed using ArcGIS 10.3. Global Moran’s I was applied to assess spatial autocorrelation, the Average Nearest Neighbor (ANN) method was used to determine distribution patterns, and the Central Feature tool identified the central point of case concentration. The analysis revealed that DHF cases were significantly clustered, as indicated by a positive Moran’s I value (p<0.05) and an ANN index <1. The central feature analysis showed that case concentrations were mainly located in the working areas of Pleret and Imogiri II primary health centers. The distribution of DHF cases in Bantul District in 2024 is not random but clustered in specific areas. These findings provide crucial evidence for prioritizing targeted interventions such as fogging, community education, and more focused source reduction programs.
Web-based Academic Advisor Information System with Automated Telegram Message Notification Features Ridwansyah; Labusab; Muhammad Akil
Jurnal Teknologi Informatika dan Komputer Vol. 12 No. 2 (2026): Jurnal Teknologi Informatika dan Komputer
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/jtik.v12i2.3743

Abstract

Academic advising in Indonesian higher education institutions still largely relies on face-to-face meetings and fragmented communication channels between Academic Advisors (PA) and students, resulting in delayed information delivery, difficulty in tracking advising history, and slow administrative processing of the Study Plan Card (KRS) and Study Result Card (KHS). This study aims to develop a web-based Academic Advisor Information System that integrates academic data management with an automated message notification feature using Telegram. The system was developed using the System Development Life Cycle method with the Waterfall model, encompassing requirements analysis, Use Case Diagram and Entity Relationship Diagram design, web-based implementation, and Black Box Testing. The testing results across nine core system modules covering authentication, data management, KRS/KHS processing, advising review, and Telegram integration showed that all functions performed as expected. Automated notifications proved effective in accelerating communication between academic advisors and students for every academic event, while also centrally documenting the entire advising history. This system is expected to support the digital transformation of academic advising services in higher institution.

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