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The Role Information Technology in Increasing the Effectiveness Accounting Information Systems and Employee Performance Aoliyah Firasati; Fadhila Azzahra; Sausan Raihana Putri Junaedi; Amelia Evans; Muchlisina Madani; Fitra Putri Oganda
International Journal of Cyber and IT Service Management (IJCITSM) Vol. 4 No. 2 (2024): October
Publisher : International Institute for Advanced Science & Technology (IIAST)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/ijcitsm.v4i2.167

This study explores the mportant role of Information Technology (IT) in enhancing the effectiveness of Accounting Information Systems (AIS) and improving employee performance, using a moderator analysis approach. The context of the study is the increasing dependence of modern organizations on AIS for accurate financial data management and decision-making. However, the effectiveness of these systems can be influenced by various factors, including technological advancement and employee skills. The research methodology includes quantitative analysis, using survey data from various organizations in different sectors. Structural equation modeling (SEM) was applied to examine the moderating effect of IT on the relationship between AIS effectiveness and employee performance. The results of the study show a significant positive impact of IT on AIS effectiveness, leading to increased employee performance. These findings contribute to the literature by highlighting the importance of IT interventions in optimizing AIS functionality, thereby improving organizational efficiency and productivity. In conclusion, this study highlights the essential role of IT as a supporting tool to achieve higher levels of efficiency in accounting information systems and employee performance and highlights the need for continued technological advancement and employee training in the modern business environment.

Implementation and Design of Building Information Modeling (BIM) Oriented Learning in the Building Information and Modeling Design Program (DPIB) V. Lilik Hariyanto; Indah Wahyuni; Galeh Nur Indriatno Putra Pratama
Jurnal Pendidikan Teknik Sipil Vol. 7 No. 2 (2025): November
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpts.v7i2.92572

Background: BIM is the operational standard for the modern construction industry. This study aims to describe the implementation of Building Information Modeling (BIM) learning in vocational high schools that have a Building Modeling and Information Design program, as well as to formulate a structured Learning Objective Flow in accordance with the principles of the Merdeka Curriculum and the demands of the construction industry. Methods: This study uses a descriptive quantitative approach involving teachers of BIM-related subjects and students in grades X, XI, and XII from SMKN 2 Depok, SMKN 2 Yogyakarta, SMKN 3 Yogyakarta, and SMKN 1 Sedayu. Data were collected through closed-ended questionnaires based on a Likert scale and open-ended questionnaires, then analysed using descriptive statistics to determine trends in each aspect of the study. Results: The results show that the implementation of BIM learning still faces various obstacles, especially in terms of human resources, availability of facilities and infrastructure, curriculum integration, teaching methods, and managerial support. The uneven competence of teachers and the limitations of licensed hardware and software are the main obstacles. Conclusion: This study succeeded in formulating an adaptive, systematic, and contextual learning objective Flow. This flow includes objectives, achievement indicators, learning activities, and assessments that are arranged in stages, starting from mastering basic software skills to developing collaborative projects based on Building Information Modeling (BIM). The findings of this study are expected to provide practical contributions in strengthening the readiness of vocational high schools to implement Building Information Modeling (BIM)-based learning in a focused and sustainable manner.

The Effect Of System Quality, Information Quality, and Network Quality on The Quality of Electronic Local Tax Information System Services (Si Pakde) In Restaurant Tax Payments at The Regional Revenue Agency of Jombang Regency Angrraeni, Natasya Dinda; Pradana, Galih Wahyu; Eprilianto, Deby Febriyan; Fitrie, Ravienda Anita
Madani: Jurnal Ilmiah Multidisiplin Vol 4, No 1 (2026): February 2026
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18476639

The implementation of the Electronic Regional Tax Information System (SI PAKDE) by the Jombang Regency Regional Revenue Agency (Bapenda) aims to improve the quality of regional tax services. However, there are indications that taxpayers still face technical obstacles in the form of unstable network connections, system delays, and inadequate information clarity. This study examines the influence of three dimensions of quality, application system quality, information content quality, and network infrastructure quality on the perception of SI PAKDE service quality. The research method uses a quantitative approach with the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique assisted by SmartPLS 4 software. The research sample consisted of 98 restaurant taxpayers who actively use SI PAKDE, selected through proportionate stratified random sampling. The results showed that simultaneously the three independent variables significantly influenced service quality with an R-square value of 0.865, which means these variables were able to explain 86.5% of the variation in service quality. Partially, it was found that network quality had a positive and most dominant influence on service quality (path coefficient 0.607; p = 0.000). System quality also had a significant effect, but with a lower magnitude (path coefficient 0.242; p=0.046). Conversely, information quality was found to have no significant effect on service quality in the context of restaurant taxpayers' use of the PAKDE Information System (path coefficient 0.114; p=0.354).

The Effect of Personal Engineering Ability and Information Technology Sophistication on the Effectiveness of Accounting Information Systems Ade Wiandika Anatasya Putri; I Ketut Suryanawa
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p09

This study aims to examine and provide empirical evidence regarding the effect of personal technical skills and information technology sophistication on the effectiveness of Accounting Information Systems (AIS). SIDI Sanur with 14 Savings and Loan Units (USP) as research samples. This research uses non-probability sampling method with purposive sampling technique, and produces 51 research respondents. Data collection was carried out using a survey method with a questionnaire technique. The analysis technique in this study uses multiple linear regression analysis. The results of the analysis show that both personal technical skills and information technology sophistication have a positive effect on the effectiveness of accounting information systems. The results of this study can be taken into consideration for companies to be able to measure the extent to which their employees are able to use sophisticated systems.

The Effect of Education Level and Information Technology Sophistication on the Effective Use of Accounting Information Systems I Gede Aditya Wibawa; Gede Juliarsa
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p13

Technological developments have a major influence on the accounting information system (AIS) in a company. Technology-based accounting information systems are very helpful for companies that use them, one of which is the Rural Credit Bank. The purpose of this study was to determine the level of education and sophistication of information technology on the effectiveness of using accounting information systems at BPR Denpasar City. The number of samples in this study were 90 samples using a purposive sampling technique. In this study using SPSS for the classical assumption test technique, Model Fit test and Hypothesis test. Based on the results of this study it can be concluded that the level of education has a positive and significant effect on the Effectiveness of Using the AIS. The higher the level of education, the effectiveness of using SIA will also increase and the sophistication of information technology has a positive and significant effect on the effectiveness of using AIS. The higher the sophistication of information technology, the effectiveness of using AIS will also increase. The implications of this research can develop information technology on the use of AIS at BPR Denpasar City.

Design of an Internship Information System in the Information Systems Study Program at UIN Sulthan Thaha Saifuddin Jambi Rezki Kurnia Sholehati Nala Putri; Hery Afriyadi; Bustomi Baharsyah
Jurnal Komputer Teknologi Informasi Sistem Komputer (JUKTISI) Vol. 4 No. 3 (2026): Februari 2026
Publisher : LKP KARYA PRIMA KURSUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62712/juktisi.v4i3.803

Internships are a vital component of the curriculum in the Information Systems Study Program at UIN STS Jambi, aimed at providing students with real-world work experience. However, the management of internship-related information is still conducted manually, leading to issues such as delayed information delivery and data entry errors. This study aims to design and develop a web-based internship information system using the Waterfall development methodology and the CodeIgniter 4 (CI 4) framework as the main platform. The system includes features for managing student internship data, partner institutions, registration processes, and activity reporting. System testing was conducted through a feasibility questionnaire involving users, resulting in a score of 91.6%, indicating that the system is highly feasible for use in supporting internship administration processes. This system is expected to enhance the efficiency and accuracy of internship data management comprehensively. Keywords: Waterfall, CodeIgniter 4, Website, Internship, Feasibility Test

ANDROID SHORTCUT APPLICATION DEV ANDROID SHORTCUT APPLICATION DEVELOPMENT AS A MEDIUM FOR RELIGIOUS INFORMATION USING THE APPSGEYSER PLATFORM : ANDROID SHORTCUT APPLICATION DEVELOPMENT AS A MEDIUM FOR RELIGIOUS INFORMATION USING THE APPSGEYSER PLATFORM Imam Mualim; Nuari Anisa Sivi; Nurkaif; Rena Nainggolan; Fenina Adline Twince Tobing
IJNMT (International Journal of New Media Technology) Vol 12 No 2 (2025): Vol 12 No 2 (2025): IJNMT (International Journal of New Media Technology)
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/ijnmt.v12i2.4611

The development of information and communication technology has encouraged the use of mobile devices as a medium for disseminating information, including in the religious field [10]. Today's society requires fast, practical, and easy-to-use access to religious information through Android-based smartphones [6]. This study aims to develop a shortcut-based Android application as a medium for religious information by utilizing the AppsGeyser platform [7]. The development method used includes needs analysis, application design, implementation, and functional testing of the application using a Research and Development (R&D) approach [3]. The results of the study indicate that the Android shortcut application is able to present religious information effectively, is easily accessible, and is lightweight to use without requiring high device specifications.

The role of social media as information infrastructure for the integration and information practices of migrant communities Khai, Romuana; Lalhruaitluanga, H.; Vanamamalai, Ratnamala
Jurnal Informatio Vol 6, No 1 (2026): 2026
Publisher : Faculty of Communication, Padjadjaran University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/inf.v6i1.69305

Background: Chin migration from Myanmar to Mizoram has intensified due to political instability. Understanding how displaced populations develop information practices and navigate information barriers through digital platforms addresses critical gaps in Library and Information Science (LIS) research within migration contexts.Purpose: This study investigates information practices of Chin migrants in Aizawl, examining how social media platforms function as alternative information infrastructure supporting everyday life information seeking (ELIS), information literacy development, and participation in transnational information communities.Methods: Convergent mixed-methods research employed questionnaire surveys of 256 Chin migrants (206 adolescents aged 13–18; 50 adults aged 19+) selected via purposive and snowball sampling across four Aizawl localities, supplemented by five semi-structured key informant interviews. Quantitative data were analyzed using SPSS; qualitative data underwent thematic analysis following Braun and Clarke's framework.Results: YouTube (100%), WhatsApp (93%), and Instagram (88.8%) emerged as primary information sources among adolescents, functioning as hybrid information ecosystems. Social media facilitated information-mediated integration: 68.4% reported digital platforms enabled access to local cultural information, while 71% acquired Mizo cultural knowledge through informal digital channels. However, significant barriers persist, including limited information literacy competencies, constrained device access, misinformation exposure, and language-based exclusion.Conclusions: Social media operates as alternative information infrastructure where migrants develop sophisticated information practices to navigate complex information landscapes under displacement conditions. Findings demonstrate how marginalized populations construct information resilience when formal institutions remain inaccessible. Effective information services for displaced populations require: recognition of social media as legitimate infrastructure; mobile-optimized multilingual resources; community-based information literacy instruction; and library-NGO-community partnerships addressing systemic access barriers.

Generative AI Usage and Information Literacy Skills among University Students in North-West Nigeria: Generative AI Usage and Information Literacy Skills among University Students in North-West Nigeria Dada, Kayode Sunday John; Quadir, Opeyemi Romoke
Data Science: Journal of Computing and Applied Informatics Vol. 10 No. 1 (2026): Data Science: Journal of Computing and Applied Informatics (JoCAI)
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jocai.v10.i1-24709

This study examined the relationship between generative AI usage and information literacy skills among university students in North-West Nigeria. The research investigated awareness levels, evaluation practices, ethical considerations, and barriers affecting the integration of AI-powered tools in academic contexts. Employing a quantitative research design, the study surveyed 385 undergraduate students from federal, state, and private universities using the Generative AI and Information Literacy Impact Questionnaire (GAIL-IQ). Data analysis utilized descriptive statistics including means, standard deviations, and frequencies through SPSS version 26. The ACRL Framework for Information Literacy (2016) provided the theoretical foundation, emphasizing threshold concepts in information understanding. Findings revealed moderate awareness levels (M=3.42, SD=0.89) of AI-powered tools among students, with significant variations across institutional types. Students demonstrated limited capacity in evaluating AI-generated content credibility (M=2.78, SD=0.94), raising concerns about information accuracy assessment. Ethical practices regarding attribution and academic integrity showed moderate adherence (M=3.15, SD=1.02), though infrastructural constraints and inadequate training emerged as primary barriers (M=3.68, SD=0.87). The study concluded that while students increasingly engage with AI-powered tools, critical evaluation competencies and ethical awareness require substantial improvement. The study recommends that Universities in North-West Nigeria should integrate comprehensive information literacy training programs specifically addressing AI-powered content evaluation, ethical usage frameworks, and attribution practices into undergraduate curricula to enhance academic integrity and critical thinking capabilities.

Potential of a Public Information Commission Based on Public Information Disclosure Principles to Improve State Public Setyawan, Bambang
Yuridika Vol. 36 No. 3 (2021): Volume 36 No 3 September 2021
Publisher : Universitas Airlangga

The free flow of information and ideas is essential for democracy and respect of human rights. Censorship has the potential to allow human rights violations to occur in secret, hinder investigations into corrupt and inefficient governments, and many other things. Based on this background, this research is a legal study that takes a statutory, conceptional, and case approach to examine the following issues: 1) the philosophical basis of public bodies as public institutions providing information in the era of public information openness; 2) the existence of an information commission as an administrator and law enforcer in public information disclosure; and 3) public entities' liability against disputes based on public information from the aspects of administrative, civil, and criminal law. We conclude that freedom of information is in the spirit of democratisation that ensures freedom, based on which the state can function effectively and efficiently without neglecting democratic principles. The enactment of the UU KIP in Indonesia on 30 April 2010 opened a new era of public information disclosure in the country. This law is part of the desire to implement a spirit of transparency to fulfil citizens' human right to access public information (right to know) guaranteed by Art. 28F of the 1945 Constitution of the Republic of Indonesia.

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