Filter By Year

1945 2024


Reset

Found 26,510 documents
Search Information

 70   71   72   73   74 
The Impact of the Quality of Accounting Information Systems and Non-Financial Information on the Performance of Small and Medium Enterprises (SMEs) in Bengkulu Elsyavera Arystin; sriwidharmanely, sriwidharmanely; Nila Aprilla
Jurnal Akuntansi Vol. 15 No. 3 (2025): Vol. 15 No. 3
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.3.207-214

Abstract

This study aims to analyze the influence of the Quality of Accounting Information Systems (KSIA) and Non-Financial Information (INK) on Financial Performance (KK) and Non-Financial Performance (KNK) in Small and Medium Enterprises (SMEs) in Bengkulu Province. The research approach used quantitative methods with the help of WarpPLS 7.0 software, and data was obtained from 45 SMEs that have implemented accounting information systems in their operational activities. The results of the study show that the quality of accounting information systems has a positive and significant effect on the financial and non-financial performance of SMEs. Non-financial information has a significant positive effect on the financial performance of SMEs, but the effect on non-financial performance is positive but not significant. Non-financial performance does not have a significant effect on the financial performance of SMEs. These findings affirm the importance of improving the quality of accounting information systems and the use of non-financial information to support the sustainable performance of SMEs.
AUDIT OF TRADING PLATFORM INFORMATION SYSTEM FROM THE PERSPECTIVE OF INFORMATION SECURITY GOVERNANCE IN COMMODITY FUTURES TRADE Syifaurachman; Muhamad Ihsan Ashari; Galuh Oka Safitri
Jurnal Informatika dan Teknik Elektro Terapan Vol. 14 No. 1 (2026)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jitet.v14i1.8724

Abstract

Information system-based trading platforms play an important role in supporting real-time, high-value, and high-risk commodity futures trades. With their complex designs, huge transaction volumes, and reliance on digital technology, information system security is crucial to operational reliability and stakeholder confidence. Weak security measures can result in financial losses, service disruptions, and reputational damage. This study employs an information system audit approach to assess the efficacy of information system security controls on a commodity futures trading platform. A descriptive qualitative approach with a case study at Company X was used. Data were gathered by analyzing security audit reports, internal policies, and operational processes, conducting interviews with system management and supervisory people, and observing platform activities. Data analysis involved comparing real system circumstances to information system audit best practices and digital transaction security standards. The findings indicate that security procedures have been widely implemented but are only partially compliant. Key holes were detected in risk planning that is not frequently updated, insufficient documentation of operational controls, flaws in human resource competency management, and a lack of comprehensive continuous monitoring and improvement processes. These findings emphasize that effective information system security necessitates not just the establishment of controls, but also consistent implementation, thorough documentation, and alignment of technology controls with business operations.
Personnel management information system in order to create up-to-date and integrated personel data and information in the personnel and human resources agency in malaka regency Kristina Yunita de Rahu; Melkisedek N.B.C. Neolaka; Ajis Salim Adang Djaha
Journal of Multidisciplinary Academic and Practice Studies Vol. 1 No. 1 (2023): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomaps.v1i1.1449

Abstract

Purpose: This study discusses the personnel management information system to create up-to-date and integrated personnel data and information in the Personnel and Human Resources Development Agency in Malaka Regency. Research Methodology: This study used a qualitative approach. Data collection methods for this research will be conducted through interviews, observations, and document searches. The data analysis technique used in this study is based on the theory of Miles and Huberman. Results: The findings reveal that the implementation of SIMPEG in Malaka Regency remains ineffective. Personnel data management still relies heavily on manual (paper-based) and Excel systems, leading to delays, inaccuracies, and unintegrated databases. Problems include mismatches between BKPSDM records and the State Civil Service Agency (BKN) system, resulting in canceled promotions, delayed pension processing, and the inappropriate placement of civil servants. Major inhibiting factors include limited budget allocations, the absence of a permanent building and adequate IT infrastructure, and insufficient human resources with IT expertise. Conclusions: The study concludes that SIMPEG has yet to be effectively realized in Malaka Regency, causing inefficiency, inaccuracies, and poor service delivery in personnel management. Limitations: Researchers find it difficult to make more detailed observations; therefore, they cannot display more related data and information. Contribution: This research can serve as a scientific basis for evaluating the application of the personnel information system at the Personnel and Human Resources Development Agency of Malaka Regency. In addition, this research can provide scientific information for students of Public Administration Science.
Geographic Information System (GIS) Based Zakat Distribution Model for Optimizing Efficiency and Transparency in Zakat Management: Model Distribusi Zakat Berbasis Geographic Information System (GIS) Untuk Optimalisasi Efisiensi dan Transparansi Pengelolaan Zakat Wahyudi, Muhamad; Rokhaniyah, Siti; 'Aini, Saras Shinta Qurrota; Hamdani, Rifki
Perisai : Islamic Banking and Finance Journal Vol. 9 No. 2 (2025): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v9i2.1874

Abstract

Zakat institutions in Indonesia still face various challenges, particularly in zakat management. One of the main issues is how to ensure zakat distribution is well-targeted, effective, and efficient. Determining the appropriate distribution areas becomes a solution in addressing zakat distribution problems. This study aims to design a web-based zakat distribution application by utilizing Geographic Information System (GIS) technology, integrated with SAGA GIS and QGIS tools, using a mixed-methods approach. Mapping of zakat recipients (mustahik) and prioritization of distribution areas were analyzed using spatial data. Meanwhile, field surveys were conducted to validate data accuracy. The study reveals that zakat distribution using geospatial technology is more effective and efficient compared to conventional methods. The developed web-based zakat distribution system application allows both zakat administrators and the public to monitor zakat distribution programs in real-time. These findings affirm that the application of geospatial technology can be a strategic solution to strengthen zakat governance based on the principles of maqashid sharia.
The Effect of Information Technology Utilization and Service Quality on User Satisfaction with Local Government Financial Information Systems Nasution, Siti Nur Fadhilah; Syahrani, Annisa; Astari, Prilia; Irawan, Irawan
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.85

Abstract

This study aims to formulate a conceptual model that explains the influence of information technology utilisation and service quality on user satisfaction with the Regional Financial Information System (SIKD). The main problems identified include low optimisation of SIKD feature usage, inconsistent technical support, limited training, and a gap between the expected benefits of the system and the actual user experience. To address these issues, this study uses a conceptual exploratory design through a conceptual modelling and content analysis approach, reinforced by a literature review, regulatory analysis, and a synthesis of the latest research findings related to public sector information systems. The analysis techniques used include mapping the elements of information technology utilisation, evaluating service quality based on a digital service quality model, and gap analysis to identify the determinants of user satisfaction in the context of regional finance. Through this approach, the study is expected to produce a conceptual model that contains the logical relationship between the components of technology, services, and user satisfaction with SIKD, which can be the basis for developing strategies to increase system utilisation, strengthen technical service support, and improve digital governance of regional financial management. The model is expected to contribute to the continuous improvement of the quality of SIKD implementation and support the creation of more effective, transparent, and accountable regional financial governance.
Development of Digital-Based Public Information Systems to Enhance Information Quality Salsabilah; Sihombing, Marlina Br; Tanjung, Muhammad Irvan; Alya, Anggi; Irawan
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.132

Abstract

Digital technology transformation has shifted the paradigm of modern government governance. Public information systems are no longer merely administrative supplements but have become key instruments in achieving openness and accountability. According to Santoso (2025), 'the implementation of digitalization in government is key to increasing transparency and accountability in public governance'. Society now demands public information that is fast, easily accessible, accurate, and transparent; even the Head of BRMP-TROA emphasizes the importance of providing 'public information that is fast, easily accessible, accurate, and transparent'. However, in practice, many public institutions still face obstacles, such as fragmented and poorly integrated information, leading to inconsistent information delivery, delayed responses to public needs, and a lack of efficiency. Digitalization of the public sector is seen as the primary solution to these issues, as technology enables data integration and real-time information presentation with broader access. For example, the use of digital technology allows the government to 'provide greater access to important information for the community, increase participation in decision-making, and accelerate administrative processes'. This literature review synthesizes concepts and previous research regarding public information systems, information quality, and the digitalization of public services. The expected result is a conceptual understanding of how the development of digital-based public information systems can improve the quality of public information and strengthen the principles of transparency and public service effectiveness."
FACTORS AFFECTING MANAGEMENT INFORMATION SYSTEMS: SOFTWARE, DATABASES AND INFORMATION TECHNOLOGY (LITERATURE REVIEW) Ali Marzuki Zebua; Kemas Imron Rosadi; Ulil Azmi
Dinasti International Journal of Education Management And Social Science Vol. 3 No. 5 (2022): Dinasti International Journal of Education Management and Social Science (June
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v3i5.1271

Abstract

Management Information System (MIS) is one of the most important achievements in the field of work administration, which aims to provide reliable, accurate, relevant and complete information to managers to improve organizational performance in organizations. This research reviews other research in the field of MIS adoption in organizations. Synthesizing from the previous literature with several books, articles and related studies, this paper proposes a theoretical framework. Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence Information Systems in the academic field, namely: Software, Databases and Information Technology, a literature study on Information Systems Management. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Software has an effect on Information Systems; 2) Database affects the Information System; and 3) Information Technology has an effect on Information Systems.
Evaluation of Village Information System Maturity Using the KAMI Index: A Case Study of Indraloka Mukti Village and Its Significance in Information Security Readiness Firmansyah Tri Wahyudi; Muhammad Said Hasibuan
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 1 (2024): Dinasti International Journal of Education Management and Social Science (Octob
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i1.3509

Abstract

Information systems are important in managing village data and information, including population data, correspondence administration, and other public services. One of the villages that implemented an information system is Indraloka Mukti village in the Way Kenanga sub-district, Tulang Bawang Barat district. With the implementation of information technology, various risks emerge that can threaten the security of information systems. Considering the importance of information systems in village operations, it is necessary to identify, evaluate, and manage risks to existing information systems. The measuring tool in this research is the KAMI Index (Information Security). The results of the assessment of information security readiness in Indraloka Mukti Village using the KAMI Index show that the electronic system received a score of 17 and is included in the "High" Category; Information security received a score of 90 out of 645, falling within the "Inadequate" Level of Readiness to meet ISO/IEC 270001 standards. All parts of the information security system must be updated, with the lowest maturity level at Level I and the highest at level I+.
Information Security Analysis of Online Education Management System using Information Technology Infrastructure Library Version 3 Michelle Cantika Pontoan; Jay Idoan SIhotang; Erienika Lompoliu
MATRIK : Jurnal Manajemen, Teknik Informatika dan Rekayasa Komputer Vol. 22 No. 2 (2023)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/matrik.v22i2.2474

Abstract

The rapid development of information affects many aspects of human life. So that the field of information security becomes one aspect that must be considered. This study aims to measure the information security awareness and to improve daily operational activities of managing IT services effectively and efficiently. Salemba Adventist Academy has used the Wium Online Education Management System (WIOEM) online system, but in its implementation the security aspects of the system are not yet known. The Information Technology Infrastructure Library (ITIL) v3 framework which is globally recognized for managing information technology is broken down into five parts: Service Strategy, Service Design, Service Transition, Service Operation, Continual Service Improvement. This study focuses on Service Operations with 4 attributes, namely: Security, Privacy, Risk, and Trust. The data collection method used by the researcher was through observation in the form of a questionnaire in taking the number of samples to several students by taking population samples using the Lemeshow method. After the data were collected, the results of the ITIL indicator questionnaire are calculated based on the data security level. The results show that the Security indicator is Level 1, the Privacy indicator is level 3, the Risk indicator is level 3, and the Trust indicator is level 4 on the Data Security Level scale. This shows that the WIOEM system can be used properly according to user expectations and meets several levels of data security according to ITIL v3 framework.
Navigating Information Overload pada Mahasiswa Non-Library and Information Science dalam Pencarian Informasi Akademik Cahyaningtyas, Dwi Fitrina; Maulida Zakiah, Diana
Media Informasi Vol 34 No 2 (2025): Media Informasi
Publisher : Perpustakaan Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/mi.v34i2.23427

Abstract

The development of information technology has drastically changed the way students access and utilize academic content. Searching for information has become much easier thanks to the availability of various digital platforms. However, this convenience also poses new challenges, one of which is information overload. Students, especially those not from Library and Information Science programs (non- Library and Information Science), often find it challenging to assess and select relevant and reliable sources. This is due to their low information literacy skills. This study aims to explore the experiences of non-Library Information Science students in dealing with information overload when searching for academic information. This study uses a qualitative descriptive approach. Data were collected through in-depth interviews with four non-Library Information Science students who were selected purposively. The results show that non-Library Information Science students experience information overload due to their limited information literacy skills. They struggle to distinguish credible academic sources, despite generally relying heavily on Google and artificial intelligence-based tools in their information search. Cross-disciplinary information literacy training is essential for enabling students to critically evaluate information and maintain academic integrity in the digital age. Keywords: Academic Information Seeking; Information Seeking Behavior; Information overload, LIS Studies; Information Literacy

Page 72 of 2651 | Total Record : 26510

 70   71   72   73   74