Filter By Year

1945 2024


Found 26,510 documents
Search Information

The Influence of information Technology, Work Experience, Management Participation and HR Competence on the Effectiveness of Accounting Information Systems Elsa Putri Napitupulu; Herlin Munthe; Nur Ari Sufiawan
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 17 No. 2 (2023): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/97xg0n04

Abstract

Analyzing is the aim of this study and proving that there is an influence between Information Technology, Work Experience, Management Participation and HR Competence at Bank BNI Iskandar Muda Branch, BNI USU Branch, BNI Padangbulan Branch and BNI KC Setiabudi, Medan City, North Sumatra. This research utilizes primary data that has been obtained by distributing questionnaires to respondents. The respondents were employees who worked at Bank BNI Iskandar Muda Branch, BNI USU Branch, BNI Padangbulan Branch and BNI KC Setiabudi, Medan City, North Sumatra. Sampling by saturated sample method using a sample of 80 employees. The results of partial testing show that the effectiveness of the accounting information system is positively and significantly influenced by information technology, work experience, management participation and HR competencies at Bank BNI Iskandar Muda Branch, BNI USU Branch, BNI Padangbulan Branch and BNI KC Setiabudi, Medan City, North Sumatra. Simultaneously Information Technology, Work Experience, Management Participation and HR Competence have a positive and significant impact on the Effectiveness of the Accounting Information System at Bank BNI Iskandar Muda Branch, BNI USU Branch, BNI Padangbulan Branch and BNI KC Setiabudi, Medan City, North Sumatra.
Use Of Information Technology, Accounting Information Systems, Internal Control on The Quality of Financial Reporting Village-Owned Enterprises Ogan Ilir Fitri Yusnita; Indah Khairunnis; Peny Cahaya Azwari
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 18 No. 1 (2024): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/mmz8sj13

Abstract

This research aims to assess the impact of information technology adoption on the quality of financial reporting. 2) Ascertain how accounting information systems affect the standard of financial reports. 3) Assess the impact of internal control on the accuracy and reliability of financial statements. 4) Assess the impact of utilizing information technology, accounting information systems, and internal control on the accuracy and reliability of financial reports. This study utilizes a quantitative research methodology. The population under investigation consists of all Village-Owned Enterprises in Ogan Ilir Regency, totaling 227 Village-Owned Enterprises. Purposive sampling, based on predetermined criteria, is the method used for sampling in this study. The requirements encompass Village-Owned Enterprises that now employ information technology, apply accounting information systems, and implement internal control. According to these criteria, 92 samples that fulfill the criteria are acquired. The data analysis technique employed in this research uses the Eviews 12 software. The application of information technology has a beneficial and substantial impact on the caliber of financial reporting. Accounting information systems exert a favorable and substantial impact on the caliber of financial reporting. The internal control variable positively and significantly impacts the quality of financial reports, and all independent factors positively and significantly impact the quality of financial reports.
Performance Responsibility of the Information and Documentation Management Officer (PPID) of Padang City in Enhancing Public Information Disclosure Shafira Risni; Rahmadhona Fitri Helmi
Journal of Multidisciplinary Science: MIKAILALSYS Vol 4 No 1 (2026): Journal of Multidisciplinary Science: MIKAILALSYS
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/mikailalsys.v4i1.9482

Abstract

The performance responsibility of the Information and Documentation Management Officer (Pejabat Pengelola Informasi dan Dokumentasi [PPID]) is central to advancing public information transparency at the local government level; however, studies specifically addressing PPID performance responsibility remain limited. This study aimed to analyze the performance responsibility of the PPID of Padang City and to identify the challenges encountered in enhancing public information disclosure. A qualitative descriptive approach was employed, with data collected through interviews and documentation, while informants were selected using purposive sampling. Data were analyzed through the stages of data reduction, data display, and conclusion drawing based on the responsibility theory of Jabra and Dwivedi. The findings show that the PPID of Padang City has demonstrated a fairly good level of performance responsibility, as reflected in the implementation of one-stop services, the conduct of internal and external evaluations, and the provision of information that is accurate, fair, and timely. Nevertheless, several challenges persist, including limited human resources, suboptimal coordination among regional apparatus organizations, and the absence of an integrated public information system. The study concludes that strengthening inter-organizational coordination, enhancing human resource capacity, and optimizing digital information management are necessary to improve public information disclosure and support transparent, accountable, and participatory governance. These findings contribute to the understanding of performance responsibility in public information management at the local government level and offer practical directions for institutional improvement.
Digital Literacy Level and Information Source Evaluation Ability: A Case Study of Library and Information Science Students at Padang State University Sherin Febrianti; Elva Rahmah
Journal of Multidisciplinary Science: MIKAILALSYS Vol 4 No 1 (2026): Journal of Multidisciplinary Science: MIKAILALSYS
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/mikailalsys.v4i1.9817

Abstract

This study is motivated by the gap between the high intensity of digital technology use and the relatively limited critical evaluation skills of information sources among university students. Although students are often considered digital natives, they may still experience difficulties in assessing the credibility, accuracy, and reliability of information, particularly among students in the Library and Information Science Program at Universitas Negeri Padang. This study aims to describe students’ levels of digital literacy, their ability to evaluate information sources, and the relationship between these two aspects. A quantitative approach with a descriptive method was employed. The population consisted of 364 active students from the 2022–2025 cohorts, from which 85 respondents were selected using stratified random sampling based on the Slovin formula. Data were collected through a questionnaire consisting of 40 statements and analyzed using descriptive statistics. The findings indicate that students’ digital literacy was categorized as good, with a mean score of 4.00; information synthesis obtained the highest score, whereas information searching skills obtained the lowest score. Students’ ability to evaluate information sources was also categorized as good, with a mean score of 4.07; relevance was the highest-rated indicator, while authority was the lowest. These findings suggest that students generally demonstrate adequate digital literacy and information evaluation skills, although weaknesses remain in information searching techniques and in assessing the authority and purpose of sources. This study contributes to the literature on digital literacy and information literacy by providing empirical insight into the competencies of prospective information professionals. Practically, the findings imply the need to strengthen critical literacy education, develop curricula focused on information evaluation, and provide continuous training to enhance students’ capacity to assess digital information effectively. Keywords: Digital Literacy; Information Source Evaluation; Information Literacy; Library and Information Science Students; Critical Literacy
The Effect of Information Literacy on Students’ Information Overload in the Use of Digital Academic References Dea Olivia; Desriyeni Desriyeni
Journal of Multidisciplinary Science: MIKAILALSYS Vol 4 No 2 (2026): Journal of Multidisciplinary Science: MIKAILALSYS
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/mikailalsys.v4i2.9877

Abstract

This study is motivated by the increasing volume of digital information that may lead to information overload among students, particularly when using digital academic references. The main problem addressed in this research is students’ limited ability to select, evaluate, and effectively use information amid the abundance of available sources. This study aims to analyze the effect of information literacy on students’ information overload in the use of digital academic references. A quantitative approach with a descriptive survey design was employed. The population consisted of students from the Library and Information Science Program at Universitas Negeri Padang from the 2023–2025 cohorts, with a total sample of 73 respondents selected using proportionate stratified random sampling. Data were collected through questionnaires and preliminary interviews and analyzed using descriptive statistics and simple linear regression. The findings indicate that information literacy has a significant effect on information overload, with a significance value of p < .001 and a t-value of 5.611. The coefficient of determination of 30.7% shows that information literacy contributes to students’ ability to manage information overload. These findings suggest that higher levels of information literacy enhance students’ capacity to select, evaluate, and use digital academic references effectively, thereby minimizing the risk of information overload. This study contributes to the literature on information literacy and digital academic behavior by providing empirical evidence of the role of information literacy in managing excessive information exposure. Practically, the findings imply the need to strengthen information literacy programs in higher education to improve students’ critical and effective use of digital academic references.
The Effect of Gemini AI Usage on the Information Literacy of Students in the Library and Information Science Study Program Sindy Berliana Putri; Marlini Marlini
Journal of Multidisciplinary Science: MIKAILALSYS Vol 4 No 2 (2026): Journal of Multidisciplinary Science: MIKAILALSYS
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/mikailalsys.v4i2.9878

Abstract

The rapid advancement of artificial intelligence (AI), particularly generative AI technologies such as Gemini AI, has transformed how students access and use information in academic contexts. Although these technologies offer efficiency and convenience, concerns remain regarding students’ ability to critically evaluate the credibility of AI-generated information. This study aims to examine the effect of Gemini AI usage on the information literacy of students in the Library and Information Science Study Program at Universitas Negeri Padang. A quantitative approach with a descriptive and associative design was employed. The population consisted of 258 students, from which 72 respondents were selected using purposive sampling. Data were collected through a validated and reliable Likert-scale questionnaire and analyzed using descriptive statistics, product-moment correlation, and simple linear regression with IBM SPSS. The findings indicate that Gemini AI usage has a positive and significant effect on students’ information literacy, with a significance value of 0.002 < 0.05. The coefficient of determination (R² = 0.130) shows that Gemini AI usage contributes 13% to students’ information literacy, while the remaining variance is influenced by other factors. Descriptively, students demonstrated strong abilities in identifying and accessing information; however, limitations were found in their ability to critically evaluate the accuracy and credibility of AI-generated content. This study concludes that Gemini AI usage can enhance students’ information literacy but does not fully support critical evaluation skills. The findings contribute to the literature on AI-assisted information behavior and imply the need to integrate AI adoption with the strengthening of critical and evaluative competencies in higher education.
The Utilization of @buiramira’s Educational TikTok Content on the Use of Academic Information Sources among Library and Information Science Students Diva Oktavia; Rini Asmara
Journal of Multidisciplinary Science: MIKAILALSYS Vol 4 No 2 (2026): Journal of Multidisciplinary Science: MIKAILALSYS
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/mikailalsys.v4i2.9977

Abstract

The rapid advancement of digital technology has transformed how academic information is accessed and used, particularly through social media platforms such as TikTok, which increasingly serve as alternative learning resources. However, the use of social media as an academic information source raises important questions about its effectiveness and contribution to students’ information behavior. This study aims to analyze the utilization of @buiramira’s educational TikTok content in relation to the use of academic information sources among students of the Library and Information Science Program at Universitas Negeri Padang. A quantitative approach with a descriptive research design was employed, involving 64 respondents selected through proportionate stratified random sampling. Data were collected using questionnaires and analyzed through descriptive statistics, Pearson correlation, and simple linear regression. The findings indicate that the utilization of @buiramira’s educational TikTok content was categorized as high, with perceived usefulness and perceived ease of use scores of 3.08 and 3.07, respectively. The use of academic information sources was also categorized as high, as reflected in information behavior (3.13), information-seeking behavior (2.85), information-searching behavior (2.96), and information-use behavior (3.01). Pearson correlation analysis revealed a strong and significant positive relationship between the utilization of educational TikTok content and the use of academic information sources, with a correlation coefficient of 0.656 and a significance level below 0.001. Simple linear regression further demonstrated a significant effect, with an F-value of 46.888. The study concludes that educational TikTok content can function as an initial academic information source and a supporting medium for students’ academic activities. These findings contribute to the literature on digital information behavior and highlight the need to strengthen students’ information literacy skills so that they can critically evaluate the credibility, relevance, and depth of academic information obtained through social media.
The Effect of Accounting Information System Quality and Service Quality on Accounting Information System User Satisfaction in Local Government Institutions Yesa Selfia; Gun Gunawan Rachman; Ayi Astuti
Business Management Vol. 5 No. 2 (2026): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v5i2.10682

Abstract

This study aims to examine the effect of Accounting Information System Quality and Service Quality on Accounting Information System User Satisfaction in local government institutions. The research adopts a quantitative approach, utilizing survey data collected through questionnaires from 38 respondents selected using simple random sampling, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that Accounting Information System Quality and Service Quality have a positive and significant effect on Accounting Information System User Satisfaction, with a moderate level of influence. The model exhibits strong explanatory power, as indicated by the coefficient of determinations (R²) of 0,775, suggesting that these variables explain a substantial proportion of user satisfaction. This study provides empirical evidence of the importance of Accounting Information System Quality and Service Quality in enhancing Accounting Information System User Satisfaction, and improving these aspects is expected to contribute to better system performance and user outcomes, particularly in public sector organizations.
PENGELOLAAN FLIGHT INFORMATION REGION WILAYAH UDARA INDONESIA DALAM KASUS ETHIOPIAN AIRLINES ETH 3728 BERDASARKAN KONVENSI CHICAGO 1944: Indonesian Airspace Flight Information Region Management in the Case of Ethiopian Airlines ETH 3728 Based on the Chicago Convention 1944 Rifdah Izni; Sugeng Supartono
Reformasi Hukum Trisakti Vol 8 No 2 (2026): Reformasi Hukum Trisakti
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/refor.v8i2.25251

Abstract

The management of Indonesia's Flight Information Region delegated to Singapore raises sovereignty challenges, particularly in the case of the Ethiopian Airlines ETH 3728 violation in 2019, which entered the airspace of the Riau Islands without direct permission from Indonesia. The research problem is whether Indonesia's delegation of FIR management to Singapore complies with the 1995 bilateral agreement and the 1994 Chicago Convention, and whether Indonesia has the authority to enforce the law against foreign aircraft entering its airspace without permission where the FIR is managed by Singapore. The research method employed is normative legal research that is descriptive, using secondary data in the form of primary and secondary legal materials analyzed qualitatively. The research findings indicate that discrepancies between practices and the agreement's content, along with inadequate coordination between Singaporean and Indonesian aviation authorities, led to this airspace violation by Ethiopian Airlines. Indonesia also holds the authority to enforce the law through force down actions based on Article 1 of the 1944 Chicago Convention and Law Number 1 of 2009 on Aviation. In conclusion, Indonesia's airspace sovereignty remains exclusive, and strengthened coordination as well as updates to the bilateral agreement are needed to prevent future sovereignty violations.
The Effect of Using Digital Information Resources on Fulfilling the Information Needs of UIN Jakarta Library Science Students Muzhaffar, Mohamad Miqdad Jihad; Rianti, Fahma
Librarianship in Muslim Societies Vol. 4 No. 1 (2025): Librarianship in Muslim Societies
Publisher : Syarif Hidayatullah State Islamic University of Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/lims.v4i1.41007

Abstract

This study aims to determine how much influence the use of digital information sources has on fulfilling the information needs of UIN Jakarta Library Science study program students class of 2020. This study uses a quantitative method with an associative approach by collecting data through  distributing  questionnaires.  Respondents  of  this  study  are  60  students  of  the  2020 Library Science study program who used digital information sources as a reference in doing coursework  with  an  accidental  sampling  technique.  This  study  uses  validity  and  reliability instrument  tests,  classical  assumption  tests  which  include  normality,  heteroscedasticity,  and linearity  tests,  as  well  as  simple  linear  regression  analysis  tests,  T-tests,  and  partial determination coefficient tests to analyze data. The uses and gratification theory is applied in this study  to  examine  how  and  to  what  extent  the  media  can  satisfy  the  audience's  demands. According  to  the  findings,  students'  ability  to  meet  their  coursework  information  needs  is impacted  by  using  digital  information  sources.  The  impact  of  accessing  digital  information sources on meeting students' information demands for coursework is very significant, as seen by the 73.2% influence given and the 26.8% influenced by other aspects not evaluated. The results of  hypothesis  testing  indicate  that  students'  information  demands  are  met  by  using  digital information sources.

Page 79 of 2651 | Total Record : 26510