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The Influence of Accounting Literacy and the Digitalization of Financial Record-Keeping on the Business Resilience of Culinary MSMEs in Kramat Jati District, with Accounting Information Quality as a Mediating Variable Novia Prasiantiwi; Neneng Suryani; Reni Febrianti
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i2.3994

Abstract

This study examines the effects of accounting literacy and financial recordkeeping digitalization on business resilience among culinary MSMEs in Kramat Jati District and tests accounting information quality as a mediating variable. A quantitative approach was applied using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. Data were collected through questionnaires from 100 culinary MSME owners in Kramat Jati District. The results show that Accounting Literacy and Digitalization of Financial Recording do not significantly affect Business Resilience, while Digitalization of Financial Recording has a positive and significant effect on Accounting Information Quality, with a coefficient of 0.540, T-statistic of 1.998, and P-value of 0.046. Accounting Information Quality does not significantly affect Business Resilience. The R^2 values are 0.859 indicates that 85.9% of the variation for Accounting Information Quality and 0.506 indicates that 50.6% of the variation for Business Resilience. The indirect-effect tests indicate that accounting information quality does not mediate the effects of accounting literacy or financial recordkeeping digitalization on business resilience. These findings indicate that digitalization is more evident in shaping accounting information quality than in directly explaining business resilience.
ERP Integration Quality, User Competence, and Information Quality as Determinants of Production Efficiency: The Mediating Role of Operational Process Improvement Bayu Sakti Firmansyah; Helena Louise Panggabean; Susiana Dewi Ratih
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i2.4027

Abstract

This study examines the effects of ERP System Integration Quality, User Competence, and Information Quality on Production Efficiency, both directly and indirectly through Operational Process Improvement as a mediating variable at PT XYZ. A quantitative approach was employed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. Data were collected through a Likert-scale questionnaire from 108 employees selected using purposive sampling. The results indicate that ERP System Integration Quality, User Competence, and Information Quality have positive and significant effects on both Production Efficiency and Operational Process Improvement. Operational Process Improvement also has a positive and significant effect on Production Efficiency. Furthermore, Operational Process Improvement significantly mediates the relationships between ERP System Integration Quality, User Competence, Information Quality, and Production Efficiency. These findings highlight the importance of integrated ERP systems, competent users, and high-quality information in supporting operational improvements and production efficiency.
The Influence of Instagram Activity, Content Quality, and Information Credibility on Healthcare Service Selection Decisions Mediated by Patient Trust Pandu Maulana; Agustinus Yanuar Budhi Heriyanto; Rinto Rivanto
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i2.4042

Abstract

The rapid advancement of digital technology has transformed how patients seek health information and make healthcare decisions. Social media, particularly Instagram, has become an important platform for hospitals to communicate with the public and build patient trust. This study aims to analyze the effects of Instagram Activity, Digital Content Quality, and Health Information Credibility on Healthcare Service Selection Decisions, with Patient Trust as a mediating variable at Immanuel Hospital Bandung. A quantitative approach using a survey method was employed. The sample consisted of 326 patients and prospective patients who had followed or accessed the hospital’s official Instagram account, selected through purposive sampling. Data were collected using a five-point Likert-scale questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS. The results show that Instagram Activity, Digital Content Quality, and Health Information Credibility positively and significantly affect Patient Trust, with Health Information Credibility having the strongest effect. Health Information Credibility and Patient Trust positively and significantly affect Healthcare Service Selection Decisions, while Instagram Activity and Digital Content Quality have no direct significant effects. Patient Trust fully mediates the effects of Instagram Activity and Digital Content Quality and partially mediates the effect of Health Information Credibility. The model explains 54.5% of Patient Trust and 54.4% of Healthcare Service Selection Decisions. Therefore, Immanuel Hospital Bandung should prioritize accurate, trustworthy, and evidence-based health information while strengthening Instagram engagement to enhance patient trust.
The Effect of Human Resources Competence, Internal Audit and Information Technology Utilization on the Quality of Financial Statements in Public Service Agency Hospitals Endang Ruhiyat; Nurmala Ahmar; JMV. Mulyadi; Harnovinsah
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4116

Abstract

This study aims to examine the effect of human resource competence (HR), information technology utilization, and internal audit on the quality of financial statements in Public Service Agency Hospitals (BLU Hospitals). This study uses a quantitative approach with multiple linear regression analysis, involving financial statement data from 13 BLU hospitals located in Jakarta, Tangerang, and Bogor in 2022. Independent variables include HR competencies, information technology utilization, and internal audit, while control variables include age, length of service, education, and gender. The results showed that HR competence has a positive and significant effect on the quality of financial statements, especially in terms of timeliness of submission and reliability of the information presented. The use of information technology has a significant effect on the efficiency and accuracy of the financial reporting process, which supports increased transparency. Internal audit significantly affects the quality of financial statements by ensuring compliance with regulations, the effectiveness of the internal control system, and the minimization of material errors. Control variables, such as education and length of service, showed a moderate relationship to financial statement quality, but were not dominant compared to the main variables. This study makes a practical contribution by suggesting continuous training programs to improve HR competencies, adoption of more sophisticated financial information systems, and strengthening the internal audit function.
The Use of Stone Foundation Structure and Footplate Models as Learning by Doing Media to Improve Structural Understanding and Learning Motivation; Vocational High School (SMK) Department of Building Modeling and Information Design Dwi Palupi; Muhammad Aris Ichwanto; Wahyu Nur Hidayat
Jurnal Pendidikan Teknik Sipil Vol. 8 No. 1 (2026): June
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpts.v8i1.93642

Abstract

Background: This study is motivated by limited understanding of building structure concepts among vocational high school students, resulting from limited instructional media and the continued dominance of conventional teaching methods. This study aims to examine the effectiveness of the Learning by Doing approach, supported by physical mock-ups of rubble stone foundation and footplate structures, in improving conceptual understanding and learning motivation. Methods: This study employed a one-group pretest-posttest design involving 8 eleventh-grade students from the DPIB program at Vocational High School (SMK) Sunan Drajat Lamongan, selected through purposive sampling. Data were collected through essay tests, observation, and questionnaires, and were then analyzed both quantitatively (paired t-test, Cohen's d) and qualitatively. Results: The results showed an increase in the mean score from 26.63 to 35.50 (on a 0 – 60 scale), with an effect size (Cohen's d) of 0.97, classified as large. Although the statistical increase was not significant (p = 0.073), the large effect size indicates a meaningful practical effect despite the small sample size. Qualitative analysis revealed a clear improvement in conceptual understanding, such as students' ability to explain the function and mechanism of basic structural components more systematically. Affectively, most students (87.5%) reported that the mock-ups were very helpful in visualizing the concepts, and all students reported increased learning motivation. Conclusion: This model-based learning approach has the potential to serve as a cognitive bridge linking theory and practice and to contribute to increased student motivation. This medium is a promising alternative learning strategy, especially for vocational schools with limited facilities.
Analysis the Role of Accounting Information System in Increasing Sales of MSME at Benteng Pancasila Market, Mojokerto City Semmuel Dwi Cahyadi; Ferby Mutia Edwy
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4280

Abstract

This study aims to analyze the role of Accounting Information System in improving the Performance of Sales Incentives in MSME traders at the Pancasila Fort Market, Mojokerto City on the implementation of the Accounting Information System in improving sales accounting performance. MSMEs have an important role in the Indonesian economy, but still face obstacles in accurate and efficient financial records. The use of Accounting Information System, such as Zahir Accounting, Accurate Online, and Jurnal by Mekari, is expected to help traders manage transactions and financial reports more systematically. This study uses a descriptive qualitative method with data collection techniques through structured interviews and direct observation of 19 MSME traders who have implemented Accounting Information System. The results of the study show that Accounting Information System provides significant benefits in supporting transaction recording, stock management, and automatic financial reporting. In addition, this system also helps traders in controlling cash flow and making business decision-making easier. However, there were some obstacles, such as initial difficulties in understanding the features, relatively high subscription fees, and dependence on internet connections. The results of this study are in line with Suhartini's (2020) theory which identifies eight main benefits of Accounting Information System for businesses. As a solution, it is necessary to improve digital literacy and accounting for MSME traders through training or technical assistance. In addition, Accounting Information System service providers can provide more flexible packages for small MSMEs. Thus, the wider implementation of Accounting Information System is expected to improve business efficiency and the sustainability of MSMEs in Mojokerto City.
The Effect of Information Technology And Human Resources Utilization on Hospital Performance Mediated By Lean Hospital Implementation (Case Study of Hospital X) Wisnu Haryo Nugroho; Y Ony Djogo; Rulia Rulia
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4438

Abstract

This study aims to analyze the Influence of Information Technology Utilization and Human Resources on Hospital Performance Mediated by the Implementation of Lean Hospital (Case Study of Hospital X). The population in this study were all employees at Harapan Sehat Bumiayu Hospital. The sampling method used in this study was probability sampling. The determination of the sample in this study used a saturated/census sample. So the sample size used in this study was all employees at Harapan Sehat Bumiayu Hospital. The results showed that Information Technology has an influence on Lean Hospital. Human Resources have an influence on Lean Hospital. Information Technology has an influence on Hospital Performance. Human Resources have an influence on Hospital Performance. Lean Hospital has an influence on Hospital Performance. Lean Hospital cannot mediate the influence of Information Technology on Hospital Performance. Lean Hospital cannot mediate the influence of Human Resources on Hospital Performance.
Website-Based Honey Sales and Production Management Information System Rifki Hidayat; Ronny Makhfuddin Akbar; Ahmad Syaifuddin
Ambidextrous Journal of Innovation Efficiency and Technology in Organization Vol. 5 No. 02 (2026): Ambidextrous: Journal of Innovation, Efficiency and Technology in Organization
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/ambidextrous.v5i02.651

Abstract

The development of information technology provides opportunities for MSMEs to improve business management, including honey production and sales. MSME Madu Sukeri still records production, stock, customers, and transactions manually, which is ineffective and risky for errors. This study aims to develop a website-based honey sales and production management application that integrates production, stock, and sales management and facilitates online ordering for customers. The Waterfall method used includes needs analysis, design, implementation, and testing. The system was developed using PHP, MySQL, and Tailwind CSS with features for managing products, production, stock, customers, orders, payments, and sales reports. Customers can register, place orders, upload proof of payment, and view order status and history. Testing using Black Box Testing showed that all system functions run as required. The results show that the application is able to improve the effectiveness of production and sales management and facilitate the online ordering process.
Web-Based Healthcare Personnel Scheduling Information System at Hidayah General Hospital, Boyolali Ubaid Syaiful Anwar
Ambidextrous Journal of Innovation Efficiency and Technology in Organization Vol. 5 No. 03 (2026): Ambidextrous: Journal of Innovation, Efficiency and Technology in Organization
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/ambidextrous.v5i03.789

Abstract

The manual scheduling of healthcare workers at Hidayah Boyolali General Hospital (RSU Hidayah Boyolali) presents challenges in accessing schedule information and potentially leads to shift errors. This study aims to identify and describe the scheduling system, as well as to design and build a web-based healthcare worker scheduling information system. The study employed a descriptive method with a cross-sectional approach. Subjects included the head of the medical records room, the head of the nursing room, and the head of the midwife room. The instruments consisted of observation guidelines, interviews, and documentation, while the data were analyzed descriptively. The development procedure used the Software Development Life Cycle (SDLC) stages. The results showed that the system provides features for managing staff data, monitoring and inputting schedules, daily and monthly schedules, printing reports, and submitting and approving shift changes. In conclusion, the system can support more structured healthcare worker schedule management and facilitate access to schedule information
SAPA LABUKTI : Information Access System for Visiting and Integration Services at Bukittinggi Prison Irfan Fauzi Hasan; Naniek Pangestuti; Denny Nazaria Rifani
Ambidextrous Journal of Innovation Efficiency and Technology in Organization Vol. 5 No. 03 (2026): Ambidextrous: Journal of Innovation, Efficiency and Technology in Organization
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/ambidextrous.v5i03.874

Abstract

Public access to clear correctional service information is essential because visitation and integration services involve procedures, schedules, security rules, and administrative requirements that must be understood before people arrive at a correctional institution. This community service article describes the development and implementation of SAPA LABUKTI, a digital information access system for visitation and integration services at Class IIA Bukittinggi Correctional Institution. The activity was conducted from 19 June to 9 August 2026 using a descriptive-evaluative community service approach. The stages included observation of service problems, identification of information needs, preparation and validation of content with service officers, development of a responsive website, integration of a Quick Response Code, functional testing, staff socialization, and handover of the administrator account. The resulting website provides visitation schedules and procedures, visitor rules, security provisions, conditional release and conditional leave information, frequently asked questions, contact information, and a direct link to the institution's information service. Functional testing reported that the menus, access, device compatibility, and displayed information operated as intended. Qualitatively, the program expanded self-service access to information, reduced the need to repeat general explanations, supported information transparency, and enabled officers to independently update the website after handover. The program demonstrates a practical and sustainable model for strengthening digital public information services in correctional settings.

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