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Real-Time Transaction Recording and Financial Management Information System in Ayam Gunting Huha UMKM Using the Waterfall Development Method Muhammad Raihan Nauval; Ihsan Lubis
Bahasa Indonesia Vol 18 No 07 (2026): Instal : Jurnal Komputer
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jurnalinstall.v18i07.559

Abstract

UMKM Ayam Gunting Huha is a culinary business whose income and expense records are still managed manually, making it difficult for the owner to determine the business's profit or loss accurately and in a timely manner. This study aims to design and build a web-based Business Information System for Profit and Loss Analysis at UMKM Ayam Gunting Huha that can record income and expense transactions in a structured manner and automatically generate profit and loss reports. The software development method used is Waterfall, consisting of requirements analysis, system design, implementation, testing, and maintenance stages. The system was built using native PHP, MySQL, and Bootstrap, with features including login, dashboard, income and expense recording, hierarchical category and sub-item management, multiple-step profit and loss reports (Cost of Goods Sold, gross profit, operating expenses, net profit, and margins), and activity logs. Black Box Testing results show that all system functions operate according to requirements. The accuracy of the profit and loss calculations has also been validated through manual calculations with identical results, so the system is declared valid and able to help the owner of UMKM Ayam Gunting Huha obtain fast, accurate, and structured financial information to support business decision-making.
Drug Price Transparency after Minister of Health Regulation No. 5 of 2026: Reconstructing Information Duties in Indonesian Health Law Hery Dwi Utomo; Aris Prio Agus Santoso
Journal of Law, Politic and Humanities Vol. 6 No. 6 (2026): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v6i6.3873

Abstract

Drug price transparency links the right to health, consumer protection, and pharmaceutical governance in Indonesia. Earlier studies mainly examined affordability, procurement, and compliance under the former maximum retail price regime, leaving the legal consequences of Minister of Health Regulation No. 5 of 2026 underexplored. This study analyzes the current legal construction and develops an implementable information-duty model. Normative legal research is conducted through statutory and conceptual approaches, legal synchronization, and grammatical, systematic, and teleological interpretation. The 2026 regulation strengthens transparency through broader obligated parties, integrated digital reporting, monitoring, complaints, and administrative sanctions. Regulatory reporting, however, must be distinguished from public disclosure and reconciled with trade-secret and personal-data protection. The study’s novelty is a layered model separating mandatory public information, regulator-accessible information, and legally protected information within the limits of delegated regulatory authority.
Web Server Development for Advanced Study Information Services and High School Career Planning Moch. Fatoni Agung Setiawan; Diniy Hidayatur Rahman; Muslihati Muslihati
G-Couns: Jurnal Bimbingan dan Konseling Vol. 11 No. 01 (2027): January 2027, G-Couns: Jurnal Bimbingan dan Konseling
Publisher : Faculty Teacher and Training, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/g-couns.v11i01.7159

Abstract

Career planning is a critical developmental task for high school students preparing for higher education and future employment. This study aimed to develop and validate a web server-based information service medium to support students’ further-study planning within school guidance and counseling. A research and development approach was employed, using an adapted Dick and Carey instructional design framework to guide needs analysis, product development, expert validation, evaluation, and revision. A preliminary needs assessment of 401 students at State Senior High School 1 Gedeg, Mojokerto, indicated that 70% lacked a clear career plan. Product evaluation involved experts in guidance and counseling, educational media, and information technology, alongside three school counselors as prospective users. Quantitative data were analyzed descriptively using mean scores and inter-rater agreement (IRA), while qualitative feedback informed product refinement. Media validation produced average scores of 3.66 and 3.74 across the reported assessments, whereas guidance and counseling experts rated utility, feasibility, and accuracy at 3.36, 3.33, and 3.50, respectively. Prospective users reported corresponding scores of 3.27, 3.25, and 3.33, with IRA indices of 1.00 across all three dimensions. These findings indicate favorable expert and counselor assessments of product quality and preliminary suitability. The study provides a structured basis for integrating digital information resources into school career guidance, although further empirical testing is needed to assess effectiveness in improving students’ career planning. Keywords: Career planning; Guidance and counseling; High school students; Media development; Web server
The Influence of System Quality and Information Quality on User Satisfaction with the JKT48 Website Based on the WebQual 4.0 Method Saipul Anwar; Ivanca Nur Isnaeny; Arisantoso; Muhamad Femy Mulya
Journal of Innovation and Computer Science Vol. 2 No. 2 (2026): Journal of Innovation and Computer Science
Publisher : Yayasan Mitra Peduli Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57053/jics.v2i2.184

Abstract

In the digital era, website quality has become a crucial factor affecting user satisfaction, including on the official JKT48 website, which provides information and services for fans. Using the WebQual 4.0 method, this study aims to analyse the effects of usability, information, service interaction, and system and information quality on user satisfaction with the JKT48 website. This study employed a quantitative survey approach. Data were collected using a Likert-scale questionnaire and a purposive sampling technique involving 107 active website users in Indonesia. The data were analysed using multiple linear regression after validity, reliability, and classical assumption tests were conducted. The results of the study show that all independent variables have good validity and reliability. These variables also have a significant effect on user satisfaction, both simultaneously and partially. The model's explanatory contribution is 50.4%. Therefore, improving website service satisfaction should be prioritised by enhancing ease of use, data quality, and service interaction quality in order to increase user satisfaction and customer loyalty.
Increasing Student Motivation in Completing School Assignments Through Information Services Muhammad Rajab
Siber Journal of Advanced Multidisciplinary Vol. 1 No. 1 (2023): (SJAM) Siber Journal of Advanced Multidisciplinary (April - June 2023)
Publisher : Siber Nusantara Research & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sjam.v1i1.12

Abstract

This research aims to describe the condition of students' motivation in completing assignments before and after being given information services and identify the level of differences. This research uses a quantitative method with a quasi-experimental approach of The type One-Group Pre-Test Post-Test Design . Data analysis was carried out by different tests using the Wilcoxon signed ranks test technique with the help of SPSS version 20.0. The research findings showed that there were significant differences in students' motivation in completing assignments before (average score = 161.9 ) and after (average score = 179.3) participating in information services. This means that there is an increase in the average student motivation score so that it can be concluded that the provision of information services can increase student motivation in completing assignments.
Analysis Of Good Manufacturing Practices (GMP) Training Information System Design Using Extreme Programming (XP) Methods Fried Sinlae; Muhammad Yasir
Siber Journal of Advanced Multidisciplinary Vol. 1 No. 4 (2024): (SJAM) Siber Journal of Advanced Multidisciplinary (January - March 2024)
Publisher : Siber Nusantara Research & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sjam.v1i4.57

Abstract

This research is about the Good Manufacturing Practices (GMP) Training Information System. Apart from that, the author is trying to carry out an analysis of the design of the Good Manufacturing Practices (GMP) information system. The aim is to carry out tests to reduce problems that exist at the research site, PT employee tools. XYZ for training and GMP tests as well as getting the final results of the GMP tests carried out by employees. The method used in the research is literature study, interviews and observation. The results of this research show that system quality can make it easier to carry out GMP training. So it can be concluded that the resulting value still shows the suitability of the system to be implemented in accordance with the real system.
The Effect of CSR, Information Asymmetry and ROA on Real Earnings Management with Size as a Moderating Factor Rizky Putri Utami Darmawan; MF Christiningrum
Siber Journal of Advanced Multidisciplinary Vol. 2 No. 2 (2024): (SJAM) Siber Journal of Advanced Multidisciplinary (July - September 2024)
Publisher : Siber Nusantara Research & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sjam.v2i2.219

Abstract

This study examines the effect of CSR, information asymmetry. and ROA on real earnings management with company size as a moderating variable. The sample was selected using purposive random sampling method on manufacturing companies listed on the IDX for the period of 2015-2018. The results show that all variables (CSR, information asymmetry, and ROA) have a signific ant effect on abnormal operating cash flows. However, abnormal operating costs are significantly influenced only by CSR and information asymmetry. Meanwhile, abnormal production costs are significantly influenced by CSR and ROA. The final results show that total real earnings management is influenced by two important factors: Information Asymmetry and ROA. Additionally, the results indicate that company size can moderate the influence of CSR asymmetry and ROA on real earnings management practices. This study contributes to filling the research gap regarding independent factors affecting real earnings management
The Role of Organizational Culture, Market Competition, Mitigation Strategies and Information Systems on Risk Management Christophorus Indra Wahyu Putra; Nera Marinda Machdar; Adler Haymans Manurung
Siber Journal of Advanced Multidisciplinary Vol. 2 No. 3 (2024): (SJAM) Siber Journal of Advanced Multidisciplinary (October - December 2024)
Publisher : Siber Nusantara Research & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sjam.v2i3.301

Abstract

The purpose of this literature research is to help hypotheses for future authors in determining research related to risk management. Research articles on the role of organizational culture, market competition, mitigation strategies and information systems on risk management are scientific literature articles within the scope of risk management. The approach used in this literature review research is descriptive qualitative. The data collection technique is to use literature studies or review relevant previous articles. The data used in this descriptive qualitative approach comes from previous research relevant to this research and sourced from academic online media such as Thomson Reuters Journals, Springer, Taylor & Francis, Scopus Emerald, Elsevier, Sage, Springer, Web of Science, Sinta Journals, DOAJ, EBSCO, Google Scholar and digital reference books. In previous studies, 1 relevant previous article was used to review each independent variable. The results of this literature review article are: 1) Organizational Culture plays a role in Risk Management; 2) Market Competition plays a role in Risk Management; 3) Mitigation Strategies play a role in Risk Management; and 4) Information Systems play a role in Risk Management.
Web-Based Student Savings Management Information System Using Laravel Framework at SD Negeri 1 Jagapura Kulon Ahlan Ramadhani
Journal of Computer Science, Information Technology and Telecommunication Engineering Vol 7, No 2 (2026)
Publisher : Universitas Muhammadiyah Sumatera Utara, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jcositte.v7i2.32367

Abstract

The administration of student savings is an essential school activity that demands meticulous recording and high accountability. At SD Negeri 1 Jagapura Kulon, this process previously relied on manual physical logbooks and simple spreadsheets, leading to calculation vulnerabilities, risks of document damage or loss, an absence of audit trails for transaction corrections, and significant delays in periodic financial reporting. This study aimed to design and develop a web-based Student Savings Management Information System utilizing the modern Laravel 12 framework and MySQL database. The software development life cycle followed the Waterfall model, encompassing requirements analysis, system design through UML and ERD modeling, software implementation, and testing. The developed application integrates dynamic Role-Based Access Control (RBAC), class-based data scoping via the ScopedByKelas trait, real-time recording of deposits and withdrawals, an internal maker-checker workflow for transaction correction approval, and automated compilation of six comprehensive financial report types in PDF format. Functional verification was conducted using Black-Box Testing across 14 operational scenarios, all of which achieved a 100% pass rate. The results demonstrate that the system successfully satisfies all functional specifications, providing an accurate, structured, and transparent digital solution for managing student savings.
Budget performance information use: Institutional theory perspectives in indonesia’s ministry of finance Purnamasuri, Rinai; Akbar, Rusdi
Journal of Accounting and Investment Vol. 27 No. 2: May 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i2.30982

Abstract

Research Aims: This study examines how Budget Performance Evaluation (Evaluasi Kinerja Anggaran, BPE) results are utilized within the Ministry of Finance and explains the institutional mechanisms that drive or constrain their use in performance-based budgeting. Specifically, the study examines how institutional pressures, organizational logics, and actors' agency shape the use of BPE in budget management practices. Research Design and Methods: This study employs a qualitative single-case study design focusing on the Ministry of Finance of the Republic of Indonesia as a critical case in the national budgeting system. Primary data were collected through in-depth semi-structured interviews with 11 informants involved in planning, budgeting, budget implementation, monitoring and evaluation, and budget review. The data were analyzed using thematic analysis supported by document analysis. Research Findings: The findings show that BPE results are used in two main forms: symbolic or accountability-oriented use and instrumental or improvement-oriented use. However, the utilization remains uneven and only partially institutionalized. BPE results are used more extensively for accountability, reporting, implementation monitoring, planning, budgeting, and budget review, while benefit and context evaluation results remain underused. The use of BPE results is shaped by coercive and normative isomorphic pressures, the coexistence of public administration and performance-oriented logics, and the Bureau of Planning and Finance's emergence as a collective institutional entrepreneur. The study also finds that perceived usefulness and information-system quality condition the extent to which BPE results are substantively used. Theoretical Contribution: This study contributes to the literature on performance information use and performance-based budgeting by integrating institutional isomorphism, institutional logic, and institutional entrepreneurship within a single analytical framework. It shows that the use of performance information is shaped by the interaction among institutional pressure, organizational meaning, and actor agency, rather than by formal regulation alone. Practitioner Implication: The findings suggest the need for clearer regulatory guidance on how BPE results should be used in planning, budgeting, budget review, and performance improvement. They also highlight the importance of improving the relevance, actionability, quality, and dissemination of BPE results, particularly for benefit and context evaluation, so that performance information can better support organizational learning and budget decision-making.

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