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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.
Probity Audit of Procurement Information System: A Case Study of SIMPRODAS Implementation in Bandung Regency Dodi Syaripudin; Lusianto Lusianto; Rizki Adha; Sri Supatmi; Bobi Kurniawan Soegoto; Zainal Arifin Hasibuan
JURNAL SISFOTEK GLOBAL Vol 16, No 2 (2026): JURNAL SISFOTEK GLOBAL
Publisher : Institut Teknologi dan Bisnis Bina Sarana Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38101/sisfotek.v16i2.16252

Abstract

Probity audit is an independent assessment activity aimed at ensuring integrity, correctness, and honesty in the public sector procurement process of goods and services. This study analyzes the application of probity audit in the procurement information system (SIMPRODAS – Probity Oversight Information System BEDAS) in Bandung Regency as a form of digital transformation in enhancing accountability and transparency of regional financial management. Using a qualitative research approach through a case study method, this study involves the collection of primary data through in-depth interviews with 15 informants from the Inspectorate, financial management units, and regional work units, as well as secondary data from policy documents and audit reports. The results indicate that the implementation of SIMPRODAS has improved real-time monitoring in the procurement process, but still faces challenges related to human resource competencies, cross-organizational system integration, and clarity of audit normalization guidelines. The study recommends capacity building for audit human resources, refinement of information-technology-based probity audit technical guidelines, and strengthening coordination between the Government Internal Supervisory Apparatus (APIP) and management. These findings provide practical contributions for local governments in optimizing probity audits through the utilization of modern information systems.
Accounting Conservatism in Property Firms: Capital Intensity, Investment Oppurtinity Set and Information Asymmetry Dhea Shevalina; Fitri Mareta; Nurmala Nurmala
Jurnal Bisnis dan Pemasaran Digital Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v6i1.7328

Abstract

Purpose: This study examines the relationships between Capital Intensity, Investment Opportunity Set, and Information Asymmetry with Accounting Conservatism in Indonesian property and real-estate firms during the 2020–2024 period. This research aims to provide empirical evidence regarding the determinants of conservative financial reporting practices in an asset-intensive industry.Research Methodology: This study uses secondary data from 23 publicly listed property and real-estate firms in Indonesia during 2020–2024. The data were analyzed using pooled Cochrane–Orcutt regression to address autocorrelation issues and were supported by three sensitivity checks to assess the robustness and consistency of the findings.Results: The findings show that Capital Intensity has a negative and significant association with Accounting Conservatism, contrary to the proposed hypothesis. Meanwhile, Investment Opportunity Set and Information Asymmetry have no significant partial effects, although the predictor variables are jointly informative in the primary model. The coefficient patterns remain consistent across the sensitivity analyses.Conclusions: Asset intensity is the strongest correlate of conservative reporting behavior in this sample, while growth opportunities and market-information variables provide limited explanatory power.Limitations: This study is limited by its short sector-specific panel, as well as the use of accrual-based, CAPBVA, and single-date spread proxies, which may reduce the generalizability of the results.Contributions: This study contributes by identifying a boundary condition for political-cost predictions, demonstrating that balance-sheet preservation incentives may outweigh reporting caution in asset-intensive firms.
The Effect Of Accounting Knowledge, Accounting Training, And Business Experience On The Use Of Accounting Information Among Msmes In Cibinong District Bogor Regency Nisrina Nur Afifah; Susy Hambani; Ayi Jamaludin Aziz
Journal of Management, Economic, and Accounting Vol. 5 No. 4 (2026): Oktober
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i4.1792

Abstract

The purpose of this study is to determine the effect of accounting knowledge, accounting training, and business experience on the use of accounting information among MSMEs. The research was conducted in Tengah Urban Village, Cibinong District, Bogor Regency. This study employed a quantitative method using primary data collected through questionnaires distributed to 100 respondents. The sample size was determined using the Slovin formula with a simple random sampling technique. Data were analyzed using the Structural Equation Modeling-Partial Least Squares (PLS-SEM) approach with the support of SmartPLS 4 software. The findings indicate that accounting knowledge and business experience have an effect on the use of accounting information, while accounting training does not have an effect on the use of accounting information. This study is expected to provide insights for MSME owners in improving the use of accounting information as a basis for business decision-making and to serve as a reference for future research.
Design and Development of A Web-Based Accounting Information System for D’Kriuk Fried Chicken Semarang Heni Lailiyah; Berlian Adifta Hudasuryanti; Fathiya Nur Maulidina; Sarana Sarana; Afiat Sadida
Indonesian Journal of Applied Science and Technology Vol. 7 No. 2 (2026): Edisi Juli-Desember 2026
Publisher : Indonesian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67434/ijast.v7i2.2777

Abstract

D’Kriuk Fried Chicken Semarang is a microenterprise in the ready-to-eat food industry that currently relies on manual record-keeping for its business processes. This practice results in errors in recording purchase and sales transactions, difficulties in monitoring the inflow and outflow of raw materials required for production, challenges in managing the transfer of finished-goods inventory to sales, delays in reporting, and a high risk of data manipulation in sales transactions. These challenges also affect the preparation of financial statements, particularly in terms of recording accuracy and data-processing efficiency. Therefore, this study aims to develop a web-based accounting information system to improve the efficiency and accuracy of business processes at D’Kriuk Fried Chicken Semarang. The system was developed using the prototyping method, designed using Unified Modeling Language (UML), and implemented using the CodeIgniter 4 framework, PHP, and a MySQL database. System testing was conducted using Black-Box Testing and User Acceptance Testing (UAT). The test results indicate that the developed system functions in accordance with the established business processes and user requirements and effectively integrates the business processes of D’Kriuk Fried Chicken Semarang.
The Effect of Hospital Management Information System (HMIS) Implementation on Nurses’ Performance at Sumedang Regional Public Hospital Arini Dwi Azhari; Tasya Aspiranti; Dede R. Oktini; Nunung Nurhayati; Rabiatul Adwiyah
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 4 (2026): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i4.7381

Abstract

Technological advances and increasing public expectations require hospitals to improve the quality and efficiency of healthcare management. The Hospital Management Information System (HMIS), locally known in Indonesia as SIMRS, supports the integration of hospital administrative and clinical services. support the integration of administrative and clinical services. In nursing practice, HMIS facilitates patient monitoring, care planning, intervention evaluation, and accurate clinical documentation. According to the Human-Organization-Technology Fit Model, information-system success is influenced by the suitability of human, organizational, technological, and net benefit aspects, which have an impact on individual and organizational performance. However, its implementation at Sumedang Regional Public Hospital continues to face challenges that may affect nurses’ performance. This study aimed to analyze the effect of HMIS implementation on nurses’ performance at Sumedang Regional Public Hospital. A quantitative cross-sectional study with a descriptive and explanatory approach was conducted among 104 nurses selected using purposive sampling. Data were collected using structured questionnaires and analyzed using simple linear regression. HMIS implementation had a positive and statistically significant effect on nurses’ performance (B = 0.456; t = 8.064; p < 0.001), accounting for 38.9% of the variance in nurses’ performance (R² = 0.389). These findings indicate that better HMIS implementation is associated with higher nurses’ performance. Improving system quality, usability, and alignment with nursing workflows may contribute to enhanced nursing performance and healthcare service delivery.
Fuka's Transformation as a Strengthening of the Accounting Information System for Claims Costs of State-Owned Companies Loading and Unloading Prisma Wardana; Driana Leniwati
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3711

Abstract

The goal of this study is motivated by the very high complexity of claim cost management, especially in state-owned port and stevedoring companies that have not been fully supported into an information system integrated accounting. New digital tools for the claim management process, like e-claim systems, resulted in a semi-digital but fragmented claim management process: part of all costs (especially co-payments and commercial gestures not borne by insurance) cannot be covered. Research this time purposed to investigate FUKA transformation role in business at claim costs accounting information system to keep transparency, accurate and effective cost. The study uses a qualitative descriptive design using interview, observation and documentation data sharing procedures and interactive data analysis model. These findings show that the system limitations in data integration and cost classification/efficiency processes persist which lead to low transparency levels and more cost risk. By performing end-to-end integration between claim and financial systems, deep classification costs, and the ability to provide structured historical claim data for analytics purposes results in a transformation of FUKA as a strategic solution. Hence, FUKA does not only act as a documentation system but also as the nerve center regarding risk management control and decision making for claim cost management.
Building Strategic Agility in International Startups: A Systematic Literature Review of Dynamic Marketing Capabilities, Information Intelligence, and Global Growth Grace Yulianti; A. Sigit Pramono Hadi
Journal of Economic and Leadership Vol. 2 No. 1 (2025): March: Journal of Economic and Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/jbl.v2i1.76

Abstract

International startups operate in highly dynamic global markets characterized by technological turbulence, uncertainty, changing customer preferences, and intense competition. This qualitative systematic literature review examines how dynamic marketing capabilities (DMCs) and information intelligence contribute to strategic agility and global growth in international startups. The review synthesizes relevant theoretical and empirical literature on dynamic capabilities, international marketing, information management, knowledge management, and startup internationalization. The findings indicate that DMCs enable startups to sense market changes, adapt marketing strategies, and reconfigure market resources, while information intelligence facilitates the acquisition, interpretation, and strategic utilization of market and environmental information. Their interaction strengthens strategic agility by enabling faster sensing, decision-making, market adaptation, and resource reconfiguration. Strategic agility consequently emerges as an important mechanism connecting capability development with international performance and sustainable global growth. The review proposes an integrated capability-orchestration framework and identifies opportunities for future empirical research across diverse international startup contexts.
Analysis halal information disclosure for firm value and performance Zulfikar Ikhsan Pane; Andri Kusuma Jaya; Desy Herawati; Hana Safira
Jurnal Ekonomi Perusahaan Vol. 33 No. 1 (2026): March - August 2026
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v33i1.2536

Abstract

Indonesia, as one of the countries with the largest Muslim populations, places considerable importance on halal-related information associated with products. This study aims to examine the impact of halal information disclosure on firm value and performance by introducing halal information disclosure as a novelty. Using a sample of consumer non-cyclicals companies in the food and beverage subsector listed on the Indonesia Stock Exchange during the 2019–2023 period, this study finds that halal information disclosure has no significant effect on earnings per share (EPS), sales, price-to-book value (PBV), or Tobin's Q. These findings indicate halal information disclosure has not yet generated measurable economic benefits for firms. One possible explanation is that the observation period coincided with the COVID-19 pandemic and the subsequent economic recovery, during which stakeholders were more concerned with firms' operational resilience and financial stability than with halal-related disclosures. Consequently, the potential value of halal information disclosure may not have been fully recognized by investors and other.
Analysis of the Implementation of Medical Record Information Release to Protect Patient Data at Budi Rahayu Catholic Hospital, Blitar nindy oktoriani
Jurnal Rekam Medis dan Informasi Kesehatan Vol. 9 No. 1 (2026): MARET 2026
Publisher : Poltekkes Kemenkes Semarang

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

Abstract

The release of medical record information is an essential healthcare process that must ensure patient confidentiality and personal data protection. This study aimed to analyze the implementation of medical record information release to protect patient data at Budi Rahayu Catholic Hospital, Blitar. A descriptive qualitative study with a case study approach was conducted. Data were collected through observation, in-depth interviews, and document review in the Medical Record Unit. Data were analyzed using the Miles and Huberman model through data reduction, data display, and conclusion drawing. The findings showed that medical record information release generally complied with established standard operating procedures and applicable regulations. Identity verification, authorization, documentation, and access control were implemented to maintain patient confidentiality. Patient data protection was supported by role-based access control within the Hospital Management Information System, secure document management, and confidentiality policies. However, continuous staff training and periodic internal evaluation are needed to strengthen regulatory compliance. The implementation of medical record information release generally supported patient confidentiality and personal data protection. Strengthening staff capacity, continuous training, and periodic evaluation are recommended to ensure sustainable compliance and improve medical record information management.

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