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Information Technology, Internal Control, and Public Sector Financial Reporting Quality: A Systematic Literature Review Tari Apriani; Muhammad Gowon; Yudi Yudi
JURNAL AKUNTANSI DAN AUDITING Volume 23, Nomor 1, Tahun 2026
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.22.3.69-92

Abstract

This study synthesizes empirical evidence on the effects of information technology (IT) utilization and internal control systems on public sector financial reporting quality through a Systematic Literature Review (SLR) following the PRISMA 2020 protocol. Thirty peer-reviewed articles published between 2020 and 2026, sourced from SINTA, Scopus, and Google Scholar, were systematically selected and analyzed. Findings consistently confirm that IT utilization and internal control systems each exert a significant positive effect on financial reporting quality. Three dominant themes emerge: IT as an enabler of data accuracy and timeliness, internal control as a governance safeguard reducing reporting errors, and complementary interactive effects between both constructs. Human resource competency is identified as a critical moderating factor. Several methodological gaps and future research directions are proposed. Findings carry implications for public sector governance reform and financial management policy. Keywords: information technology; internal control; financial reporting quality; public sector; systematic literature review.
Farmers' Communication Patterns in the Process of Disseminating Soil Health Information in Wates Subdistrict, Kulon Progo Regency Luthfi Abdullah; Siti Fatonah; Alia Raya; Ratih Ineke Wati
Jurnal AGRISEP JURNAL AGRISEP VOL. 25 NO. 02 2026 (SEPTEMBER)
Publisher : Badan Penerbitan Fakultas Pertanian, Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31186/jagrisep.25.2.573-596

Abstract

Soil health issues are always relevant to farming activities. Soil serves as a medium for plant growth and development. Therefore, farmers need to understand soil health. The University of Passau collaborated with the Faculty of Agriculture at Gadjah Mada University to conduct soil health training for farmer groups in Kapanewon Wates. Several farmer group leaders attended the sessions. The aim was to disseminate information on soil health to other farmers. This study aimed to (1) determine the position of the farmer group leader in dissemination planning and (2) determine the role of the farmer group board in the dissemination process. Primary data were collected through structured interviews with farmer group leaders and board members. The interviews focused on channels and decision-making processes for information dissemination. Data analysis used communication network analysis. Specifically, an ego-network study design was used to map relationships and communication flows. This explanatory approach, along with analysis of additional variables, enabled further examination of the dissemination network. It clarified the farmer group leader's position and the roles of the farmer group board in dissemination. This study found that, across groups, the farmer group leader occupied different positions in the decision-making process regarding innovation during dissemination planning. Furthermore, in each farmer group, most information dissemination is centralized among the farmer group boards.
Geographic information systems, practical experiences in higher education María Rodríguez-Gámez; Antonio Vázquez-Pérez; Carlos Gustavo Villacreses-Viteri; Jorge L. Macias-Ramos; Víctor Alfonso Martínez-Falcones; Xavier Horacio Valencia-Zambrano; José Ricardo Núñez-Álvarez
Bulletin of Electrical Engineering and Informatics Vol 15, No 5: October 2026
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/eei.v15i5.11745

Abstract

Geographic information systems (GIS) are technological tools for capturing, storing, analyzing, and visualizing geospatial data. This study presents the development and educational implementation of the Sistema de Información Geográfica para el desarrollo Sostenible (SIGDS) or geographic information system for sustainable development, an open-source geoportal integrating renewable energy assessment, smart-grid monitoring, and disaster-risk management at the Technical University of Manabí, Ecuador. A mixed-methods approach was adopted, combining GIS implementation, spatial database development, root mean square error (RMSE)-based validation, and educational evaluation through a structured survey administered to 77 engineering students. Survey reliability was confirmed using Cronbach's alpha (alpha=0.84). GIS validation revealed positional and thematic discrepancies of less than 5%. Results indicate that 85% of users reported improved interdisciplinary understanding, while spatial problem-solving performance increased by approximately 20% compared with conventional instruction. Survey scores revealed strong perceptions of employability enhancement (4.62/5), interdisciplinarity (4.35/5), and acceptable accessibility (3.88/5). The proposed geoportal contributes to higher education by providing a replicable framework for integrating renewable energy planning, disaster resilience, and geospatial analysis into engineering curricula. The platform also supports real-time monitoring and decision-making processes for sustainable territorial development.
Empowering Student Information Literacy: Implementation of PKM Based on Library Seminars Srie Faizah Lisnasari; Jainab Jainab; Muhammad Solihin Pranoto; Wardatul Husna Irham; Erdalina Sinulingga
Jurnal Pengabdian Pancasila (JPP) Vol. 4 No. 3 (2025): September 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpp.v4i3.564

Abstract

This community service program aims to empower students' information literacy through a seminar entitled “The Library as an Intellectual Epicenter” at the INSAN Binjai Campus on October 23, 2025. The activity included material presentations, question and answer sessions, and Google Form-based questionnaires. Descriptive analysis was used to assess satisfaction with content clarity, delivery quality, material relevance, and time management. The results showed high satisfaction levels, increased interest in visiting, and a commitment to using credible information sources. Participants' feedback emphasized the need to extend the duration of discussions and provide digital summaries of the material. Follow-up plans include workshops on information literacy and academic writing, as well as regular monitoring of library metrics. The findings indicate that library seminars are effective as a simple, measurable, and easily replicable PKM model in higher education institutions and are relevant to the learning needs of the 21st century.
The Moderating Effect of Digitalization and Accounting Information Systems on the Determinants of Village Fund Accountability in Jambi Province Dios Nugraha Putra; Afrizal Afrizal; Sri Rahayu; Tona Aurora Lubis
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 6 (2026): Dinasti International Journal of Education Management and Social Science (Augus
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i6.7062

Abstract

Village fund accountability remains a critical governance issue in Indonesia, particularly in ensuring transparent, lawful, and result-oriented financial management at the village level. This study aims to examine the effects of village apparatus competence, training quality, and internal control systems on village fund accountability, while assessing the moderating roles of digitalisation and accounting information systems (AIS). Using a quantitative explanatory design, data were collected through structured questionnaires from 1,008 village government officials across ten regencies in Jambi Province. The data were analysed using Structural Equation Modelling–Partial Least Squares (SEM–PLS). The results show that competence, training quality, and internal control systems have positive and significant effects on village fund accountability. Digitalisation has a positive direct effect and strengthens the relationship between competence and accountability, but does not moderate the effects of training quality and internal controls. In contrast, AIS significantly moderates the effects of training quality and internal controls, but not competence. The study contributes to public sector accountability and contingency theory by highlighting the strategic role of digital governance. Practically, the findings emphasise the need to strengthen digital infrastructure, optimise AIS implementation, and reinforce internal controls to improve village fund accountability.
Critical Digital Reading and Online Information Evaluation: A Systematic Review and Proposed BACA-KRITIS Framework Sri Mulyani; Fitri; Iip Istirahayu
Indonesian Technology and Education Journal Vol 4 No 1 (2026): April
Publisher : Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/itej.v4i1.2287

Abstract

University students must understand digital texts while evaluating the credibility of online sources, yet reading comprehension and information evaluation are often treated as separate instructional priorities; this systematic literature review examined their relationship and developed an instructional framework to integrate comprehension, verification, and reflection. A bounded Google Scholar search completed on 9 October 2026 identified 30 candidate records, supplemented by three candidates from citation checking; two reviewers independently assessed eligibility and checked extracted evidence, while an adapted PRISMA 2020 diagram documented selection and narrative synthesis compared six empirical studies from the United States and Indonesia. Findings revealed difficulties evaluating source identity, supporting evidence, and bias, while explicit lateral-reading instruction was associated with improvements in observed information-evaluation performance; in one study, evaluation scores increased from 3.95 to 7.08 out of 13, although comprehension gains and credibility judgments remained distinct outcomes requiring separate assessment. Heterogeneous designs and measures, nonrandom comparisons, absent control groups in some studies, institutional confounding, ten unavailable full texts, and qualitative appraisal without a validated risk-of-bias instrument constrained causal interpretation and the completeness of the evidence base, preventing a pooled effect estimate or claims of general instructional effectiveness. The proposed ten-stage BACA-KRITIS framework connects initial reading, source analysis, comparison, argument analysis, evidence checking, reflection, interpretation, conclusion, implications, and academic response; it provides an evidence-informed sequence for classroom design rather than a validated intervention, requiring controlled classroom evaluation with attention to implementation fidelity, assessment validation, and tests of retention and transfer across disciplines and student groups before broader educational adoption
The Influence of the Implementation of Government Accounting Standards, Accounting Information Systems, and Internal Control on the Quality of Financial Reports Nisfi Tia Widyaningsih; Pramesti Nur Sayidah; Melis Dhea Saputri; Iftita Dewi Karisma; Guruh Marhaenis Handoko Putro
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2026): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v5i1.3657

Abstract

The present study is motivated by the significance of accountability and openness in public sector management. Although the central government’s 2024 financial statements received an unqualified opinion from the BPK, several problems persist with municipal financial reporting, including a lack of internal control, mistakes in recording, and noncompliance with Government Accounting Standards. The present study aims to analyze the impact of the SAP application, the Accounting Information System, and Internal Controls on the quality of financial reports at the Lamongan Regency Cooperative and Micro-enterprise Office. Using an explanatory quantitative approach with a saturation sampling technique, the study distributed 100 questionnaires and obtained 66 valid responses, yielding a 66% response rate. Multiple linear regression was used to evaluate the data. The three independent variables account for 69.0% of the variation in financial statement quality, with other factors outside the research model influencing the remaining 31.0%, according to an adjusted R-Square value of 0.690. The results show that, individually, the implementation of SAP and internal controls affect financial statement quality, while the accounting information system has no significant effect. These findings provide empirical evidence regarding the determinants affecting financial statement quality in local government agencies.
Music Therapy in the Social Rehabilitation Process for People with Schizophrenia at the “Rumah Kita Tebet” Social Services Information Unit Azlya Putri Hermayani; Ati Kusmawati
Journal of Human Interaction and Social Studies Vol. 1 No. 3 (2026): : August: Sapientia Diversalis: Journal of Human Interaction and Social Studies
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/5n3fyy41

Abstract

Schizophrenia is a mental disorder that affects thinking, emotional regulation, behavior, and social interaction, often resulting in impaired social functioning. Beyond medical treatment, social rehabilitation is needed to support adaptive abilities and participation in social environments. Music therapy provides a potentially accessible intervention because musical activities can facilitate emotional expression, participation, communication, and interpersonal interaction. This study aimed to describe the implementation of music therapy and its benefits in the social rehabilitation of people with schizophrenia at the Unit Informasi Layanan Sosial (UILS) Rumah Kita Tebet. A descriptive qualitative approach was employed, with seven informants selected purposively, comprising a UILS manager, social worker, music therapy instructor, companion, and three beneficiaries. Data were collected through semi-structured in-depth interviews, direct observation, and documentation, then analyzed through data condensation, data display, and conclusion drawing and verification. The findings show that music therapy is implemented through assessment, treatment planning, intervention, and evaluation and termination. Activities include breathing exercises, individual and group singing, simple musical instruments, and collective music sessions. The intervention supports emotional stability, participation, self-confidence, social interaction, cooperation, and gradual adaptation to the rehabilitation environment. Music therapy therefore functions not merely as a recreational activity but as a complementary social rehabilitation intervention that supports the development of social functioning among people with schizophrenia.  
Digital information competence: a predictive model in schoolchildren Teresa Fernández-Bringas; Francisco Sandoval-Arteta; Cristóbal Suárez-Guerrero
Journal of Education and Learning (EduLearn) Vol 20, No 4: November 2026
Publisher : Intelektual Pustaka Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/edulearn.v20i4.25951

Abstract

Digital information competence (DIC) is essential for schoolchildren facing an increasingly complex and misinformative online environment, a challenge that intensified during the pandemic. In Peru, no prior studies have examined jointly the educational, psychological, and sociodemographic predictors of DIC. This study aimed to validate a structural equation model (SEM) in 502 secondary school students, aged 15 to 17, from two Peruvian cities. Results showed that motivation is the strongest predictor of DIC, followed by mother’s educational level, virtual interaction, and school-related information and communication technology (ICT) tasks, respectively. Interaction had both direct and indirect effects on DIC through motivation. Subsequently, we achieved a partial factor invariance by gender and school type, suggesting differences in DIC scores and the strength of predictors across groups. Findings suggest that pedagogical interventions should prioritize student motivation and virtual interaction to enhance DIC, highlighting the need for educational policies tailored to these specific sociocultural and psychological predictors.
The Effect of Aviation Security Officers’ Supervision Intensity and the Clarity of Prohibited Items Information on Passenger Compliance Related to Prohibited Items at Juanda International Airport Ni Kadek Yocha Aditya Maharani; Muhammad Arif Zikir Risky; Dimas Arya Soeadyfa Fridyatama
Approach : Jurnal Teknologi Penerbangan Vol. 9 No. 2 (2026): October 2026 In Press..
Publisher : Politeknik Penerbangan Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46491/approach.v9i2.2551

Abstract

This study aims to analyze the effect of Aviation Security officers’ supervision intensity and the clarity of prohibited items information on passenger compliance related to prohibited items at Juanda International Airport. Although previous studies have examined airport security culture, passenger awareness, screening performance, and communication effectiveness separately, limited research has investigated the combined influence of Aviation Security officers’ supervision intensity and the clarity of prohibited items information on passenger compliance, particularly in the context of Indonesian airports. This research addresses this gap by integrating both variables into a single analytical model. A quantitative approach employing Partial Least Squares–Structural Equation Modeling (PLS-SEM) was used to examine the relationships among the variables. Data were collected through questionnaires distributed to 100 departing passengers at Terminal 1 of Juanda International Airport using an accidental sampling technique. The results indicate that the supervision intensity of Aviation Security officers has a positive and significant effect on passenger compliance, with a path coefficient of 0.540 and a significance value below 0.05. The clarity of prohibited items information also has a positive and significant effect on passenger compliance, with a path coefficient of 0.608, indicating a more dominant influence. Simultaneously, both variables explain 66.8% of the variance in passenger compliance. The novelty of this study lies in the integration of supervision intensity and prohibited items information clarity within a single PLS-SEM model to explain passenger compliance in the Indonesian airport context, providing empirical evidence that effective supervision and clear information delivery should be implemented simultaneously to strengthen aviation security compliance. These findings offer both theoretical contributions to aviation security research and practical recommendations for airport authorities to improve passenger compliance through integrated supervision and communication strategies.

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