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The Role of Artificial Intelligence Technologies in Enhancing the Quality and Level of Disclosure of Accounting Information in Light of the Requirements of ISO 37001:2025 Nada Kaki Bira
Indonesian Journal of Law and Economics Review Vol. 21 No. 4 (2026): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i4.1663

Abstract

General Background: Rapid technological advancements are continuously transforming the accounting and financial environment through enhanced data processing and analytical capabilities. Specific Background: As business operations grow increasingly complex, conventional control mechanisms often struggle to manage unusual transactions and mitigate operational risks effectively. Knowledge Gap: Limited research comprehensively examines how artificial intelligence technologies integrate with modern anti-bribery frameworks to improve financial reporting outcomes. Aims: This study examines the role of artificial intelligence technologies in improving accounting information quality and disclosure under the requirements of ISO 37001:2025. Results: Findings indicate significant positive correlations and direct effects between artificial intelligence technologies and both accounting information quality and disclosure, with ISO 37001:2025 requirements serving as a partial mediator for information quality and a full mediator for disclosure. Novelty: The integration of artificial intelligence analytics with the specific compliance and anti-bribery standards of ISO 37001:2025 within the banking sector provides a unique regulatory and technological synergy. Implications: Financial institutions can substantially strengthen their internal controls, transparency, and reporting reliability by systematically deploying intelligent applications alongside anti-bribery management systems. Key Findings Highlights Artificial intelligence technologies demonstrate statistically significant positive effects on both accounting information quality and financial disclosure standards. The requirements of ISO 37001:2025 act as a critical mediator, providing full mediation for accounting disclosure and partial mediation for information quality. Expanding intelligent applications into predictive analytics and continuous transaction monitoring significantly reinforces organizational control and transparency. Keywords Artificial Intelligence Technologies, Accounting Information Quality, Accounting Disclosure, ISO 37001:2025, Anti-Bribery
Legal Protection for Victims of Cyberbullying Under Indonesia's Electronic Information and Transactions Law Nathania Shannanda; Ni Gusti Agung Ayu Mas Tri Wulandari
Sociological Jurisprudence Journal Vol. 9 No. 1 (2026)
Publisher : Fakultas Hukum, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/scj.9.1.2026.25-33

Abstract

The rapid growth of digital technology has significantly increased the incidence of cyberbullying, creating complex legal challenges due to its borderless nature, persistent digital content, and multidimensional impact on victims. Although Indonesia has strengthened its cyber law through Law No. 1 of 2024 on Electronic Information and Transactions (ITE Law) and Law No. 3 of 2026 on the Protection of Witnesses and Victims (WVP Law), the effectiveness of these regulations in ensuring comprehensive legal protection for cyberbullying victims remains insufficiently examined. This study aims to analyze the legal regulation of cyberbullying under the amended ITE Law and evaluate the forms of legal protection available for victims within the Indonesian legal framework. The research employs a normative juridical method using statutory, conceptual, and fact approaches through the analysis of legislation, legal doctrines, scholarly literature, and relevant cyberbullying cases. The findings demonstrate that the ITE Law provides a legal basis for prosecuting cyberbullying through provisions concerning online defamation, threats, hate speech, and unlawful electronic communications; however, it does not explicitly recognize cyberbullying as an independent criminal offence, resulting in fragmented legal interpretation and inconsistent enforcement. Furthermore, victim protection remains predominantly offender-oriented, as the ITE Law does not comprehensively regulate psychological rehabilitation, legal assistance, restitution, reputation restoration, or other recovery mechanisms, which continue to rely primarily on the WVP Law. Accordingly, the study concludes that strengthening the ITE Law by explicitly regulating cyberbullying and integrating comprehensive victim-oriented protection is essential to achieving greater legal certainty, effective law enforcement, and meaningful recovery for victims.
The Impact of Drug Information Services on the Compliance of Hypertensive Patients at Tanjung Enim Community Health Center, Muara Enim Regency Reza Agung Sriwijaya; Rini Isromarina; Yopi Rikmasari; Jacky
Jurnal Multidisiplin Madani Vol. 5 No. 3 (2025): March 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v5i3.129

Abstract

The Drug Information Service (PIO) is a service provided by pharmacists to deliver accurate, unbiased, and up-to-date information to healthcare professionals such as doctors, pharmacists, nurses, and patients. This study aims to assess the impact of PIO on the adherence level of hypertensive patients at the Tanjung Enim Public Health Center, Muara Enim Regency.The research utilized a quasi-experimental method with a Nonrandomized Control Group Posttest Design. Data were collected using the MMAS-8 questionnaire, with sampling conducted prospectively based on predetermined inclusion and exclusion criteria during April–May 2023. The data were then analyzed using the chi-square test. A total of 40 patients participated in the study. The findings indicated that 65% of hypertensive patients were male, while 35% were female. The age distribution showed that 42.5% were between 40–49 years old, and 12.5% were over 70 years old. Among patients who received PIO, 45% demonstrated high adherence, while 55% exhibited moderate to low adherence. In contrast, among those who did not receive PIO, only 10% had high adherence, whereas 90% showed moderate to low adherence. The chi-square test results yielded a p-value of 0.034 (<0.05), indicating that drug information services have a significant effect on the adherence level of hypertensive patients at the Tanjung Enim Public Health Center, Muara Enim Regency  
Building an Information Bridge: Proactive and Preventive Communication Strategy to Minimize Miscommunication Between Company Management and Ship Crew Naomi Louhenapessy; Riris Ariska
Meteor STIP Marunda Vol. 19 No. 1 (2026): Vol 19 No 1 (2026): June
Publisher : Meteor STIP Marunda

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

Abstract

Effective communication is a crucial factor in supporting the successful operation of a vessel, particularly the training ship KL. MH Thamrin, owned by Sekolah Tinggi Ilmu Pelayaran (STIP) Jakarta. Field conditions indicate that a communication gap still exists between company management and ship crew, one with the potential to cause miscommunication, conflict, and risks to safety and operational efficiency. This study aims to identify the factors causing poor communication quality and limited communication understanding between management and crew, and to formulate a proactive and preventive communication strategy to minimize miscommunication. The study employs a descriptive qualitative approach, with data collected through observation, interviews, and case study, analyzed descriptively and inductively. The findings show that poor communication quality stems from communication channels not yet integrated with modern technology, a mismatch between how messages are delivered and the crew's practical needs, distance and time constraints between shore and sea, minimal feedback mechanisms, psychological and organizational-culture factors that discourage openness, and inadequate interpersonal communication skills among personnel. Meanwhile, limited communication understanding contributes to low empathy, difficulty managing conflict, an inability to read nonverbal cues, and declining team productivity and wellbeing. As solutions, the study recommends adopting integrated digital communication technology, conducting regular interpersonal communication training, establishing clear and scheduled communication SOPs, providing two-way feedback channels, and building an open and inclusive work culture. Implementing this proactive and preventive communication strategy is expected to build a solid information bridge between management and crew, creating a harmonious and safe working environment that supports sustainable ship operations.
The Influence of Information Technology on Students' Interest in Investing in Stocks at the Manado State Polytechnic Investment Gallery Lietje Lumatauw; Mariska Walean
Jurnal Multidisiplin Madani Vol. 5 No. 5 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v5i5.253

Abstract

Information technology will definitely have a positive influence in developing work activities for institutions, agencies, companies and organizations. Research objectives: 1. find out about information technology, 2. find out about students' interest in investing in shares, 3. find out how much influence information technology has on students' investment interest in Polimdo. The type of research is quantitative. The population is 143 and the sample is 38 where the incidental sample is used. Results and discussion, 1. Students who should be given the convenience of the available wifi network apparently cannot use the existing wifi network facilities for free. 2. Students do not fully understand shares so there is no desire to own shares. 3. There is a strong relationship, furthermore it has an influence of 52.1% on information technology and hypothesis testing states that motivation has a positive and significant influence on performance. Conclusion: 1. The ease of making investments related to the existence of a wifi network that helps students in buying and selling shares, is the lowest answer. 2. The lowest answer from student interest is desire related to wanting to own more shares. 3. The influence of information technology is quite large or 52.1% and has also been proven in hypothesis testing where there is a positive and significant influence. Suggestions: providing facilities related to information media such as computers, wifi networks that can be accessed directly and free of charge by students, knowledge about the use of information technology in supporting stock movement analysis activities and decision making techniques, available information technology that can be used quickly and easily, proficiency in using all features that support the stock transaction process
Development of A Web-Based Drug Tax Management Accounting Information System in Hospitals Suci Wulandari; Anton Anton
Serat Acitya Vol. 15 No. 2 (2026): Oktober: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/t73vnj54

Abstract

Pengelolaan perpajakan obat di rumah sakit memiliki peran penting dalam mendukung tertib administrasi dan kepatuhan terhadap regulasi perpajakan yang berlaku. Namun, proses perhitungan Pajak Pertambahan Nilai (PPN) yang masih dilakukan secara manual sering kali menimbulkan kendala, seperti kesalahan dalam pengelompokan status pajak obat serta ketidaktepatan dalam perhitungan pajak yang dikenakan pada transaksi farmasi. Kondisi tersebut menunjukkan perlunya suatu sistem yang mampu mengotomatisasi proses pengelolaan pajak agar lebih efektif dan akurat. Penelitian ini bertujuan mengembangkan Sistem Informasi Akuntansi Pengelolaan Pajak Obat Berbasis Web yang dapat mengidentifikasi kategori pajak obat serta melakukan perhitungan PPN secara otomatis pada transaksi resep. Penelitian menggunakan pendekatan kualitatif dengan metode pengembangan Prototype yang, melalui tahapan komunikasi, perencanaan cepat, pemodelan desain, pembangunan prototipe, serta evaluasi berdasarkan umpan balik pengguna. Pengumpulan data dilakukan melalui observasi, wawancara, studi dokumentasi, dan studi pustaka. Hasil penelitian menunjukkan bahwa sistem yang dikembangkan mampu mengotomatisasi klasifikasi status pajak obat, menghitung PPN sesuai ketentuan perpajakan yang berlaku, serta menghasilkan informasi transaksi yang lebih terintegrasi dan akurat. Penerapan sistem juga memberikan peningkatan dalam aspek kecepatan, konsistensi, dan ketelitian proses administrasi perpajakan dibandingkan dengan metode manual. Dengan demikian, sistem yang dihasilkan dapat menjadi solusi dalam mendukung pengelolaan pajak obat yang lebih efisien serta meningkatkan kualitas administrasi farmasi di lingkungan rumah sakit.
Analysis of the Local Government Accounting Information System in Supporting the Budget Performance of the Tanah Bumbu Regency Department of Cooperatives, Microenterprises, Trade, and Industry for the 2022–2024 Period Ayu Maslina; Muhammad Azis; Azwar Anwar
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 03 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i03.3934

Abstract

This study aims to analyze the role of the Regional Government Accounting Information System in supporting budget performance at the Tanah Bumbu Regency Cooperatives, Micro, Trade, and Industry Office for the 2022–2024 period. The study employed a qualitative descriptive method, with data collection techniques including interviews and documentation. The data sources used consisted of primary and secondary data. The results indicate that the Regional Government Information System (SIPD) has effectively supported the planning, implementation, administration, reporting, and accountability processes of the budget. The system is capable of producing accurate, relevant, and timely financial information, thus supporting improved budget performance. The budget realization rate reached 96.80% in 2022, 92.16% in 2023, and 92.01% in 2024. Despite challenges such as internet network disruptions and limited user capabilities, the overall implementation of SIPD has contributed positively to the effectiveness of regional financial management.
Analysis of the Evolving Role of Health Information Management Professionals in the Digital Era as Coders, Data Analysts, and Privacy Officers at Universitas Padjadjaran Hospital Yuyun Yunengsih; Didin Haerudin
International Journal of Health Sciences Vol. 4 No. 3 (2026): IJHS : International Journal of Health Sciences
Publisher : Asosiasi Guru dan Dosen Seluruh Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59585/ijhs.v4i3.1688

Abstract

Advances in health information technology and the mandatory implementation of Electronic Medical Records (EMRs) have transformed the work of Health Information Management (HIM) professionals. This study analyzed changes in HIM professional roles and competency strategies at Universitas Padjadjaran Hospital during digital transformation. A descriptive qualitative case-study design was applied using semi-structured interviews, passive participant observation, document review, and literature review. Four key informants were purposively selected: the medical records unit coordinator, a coding officer, a reporting officer, and a senior information technology officer. Observation was conducted for 21 working days in April 2026 for approximately four hours per day. The findings indicate a clear transition from paper-based document management to data-driven functions. Traditional tasks such as filing, assembling, and physical retrieval have decreased, while strategic roles as clinical coders, health data analysts, and privacy officers have become increasingly important. Operational challenges included incomplete electronic documentation, bridging problems between the hospital information system and BPJS services, system downtime, and the need for stricter access control and audit trails. Digitalization therefore changes rather than eliminates the HIM profession, requiring continuous re-skilling in coding accuracy, data analytics, interoperability, and information privacy.
Review Of Readiness For The Use Of The Hospital Management Information System In The Medical Record Unit Using The 7M Approach At Mulyasari Hospital Anisa Rizkia; Diansyah Susi Susanti
International Journal of Health Sciences Vol. 4 No. 4 (2026): IJHS : International Journal of Health Sciences
Publisher : Asosiasi Guru dan Dosen Seluruh Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59585/ijhs.v4i4.1736

Abstract

The Hospital Management Information System (HMIS/SIMRS) plays a crucial role in improving the efficiency and quality of healthcare services and therefore requires adequate organizational readiness for implementation. This study aimed to determine readiness for the use of SIMRS at Mulyasari Hospital based on the 7M approach: Man, Money, Materials, Methods, Machine, Management, and Market. A descriptive qualitative method with a cross-sectional approach was employed. Data were collected through interviews, observation, documentation review, and literature review involving nine informants selected by purposive sampling. The findings showed that the Management and Market aspects were categorized as good, whereas Man, Money, Materials, Methods, and Machine were categorized as fairly good. Identified constraints included training that had not yet been sufficiently comprehensive, limited human resources, facilities that did not fully meet service needs, delays in completing medical resumes, unstable networks, slow computers, and system disruptions during maintenance. Overall, Mulyasari Hospital was considered ready to use SIMRS, although several components still require improvement. Regular and more comprehensive training, additional personnel in understaffed units, optimization of budget utilization, development of system features according to service needs, stronger discipline in completing medical documentation, and improvement of information technology infrastructure are recommended to support more optimal and sustainable SIMRS utilization.
Evaluation Of Electronic Medical Record Implementation In Khanza Hospital Management Information System Using The Hot-Fit Method At KMM Sukabumi Eye Specialist Clinic Ratila Azzahra; Diansyah Diansyah
International Journal of Health Sciences Vol. 4 No. 4 (2026): IJHS : International Journal of Health Sciences
Publisher : Asosiasi Guru dan Dosen Seluruh Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59585/ijhs.v4i4.1738

Abstract

The implementation of Electronic Medical Records (EMR) is an important component of digital transformation in healthcare services. This study aimed to evaluate the implementation of EMR within the Khanza Hospital Management Information System (SIMRS) using the HOT-FIT method at KMM Sukabumi Eye Specialist Clinic. A descriptive qualitative design with an evaluative approach was applied to eight informants. Data were collected through direct observation, in-depth interviews, document review, and literature review. The findings showed that the Human, Organization, and Technology dimensions generally supported EMR implementation and generated benefits such as facilitating staff work, reducing duplicate documentation, improving access to patient information, and supporting service quality. Nevertheless, implementation had not yet reached an optimal level. Identified constraints included the longer adaptation period required by new users, uneven training, geographically distant IT support, incomplete utilization of Khanza SIMRS features, and monitoring and evaluation that were not conducted regularly. Basic technological infrastructure, including computers, LAN/Wi-Fi, servers, UPS/stabilizers, and daily data backup, was available; however, printer/scanner availability remained limited and network disruptions occasionally slowed BPJS bridging and service processes. Regular and equitable training, stronger and more responsive technical support, optimization of system features according to clinic needs, additional supporting devices, and scheduled monitoring and evaluation are therefore recommended to improve the sustainability and effectiveness of EMR implementation.

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