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The Influence of Information Technology, Organizational Structure, and Internal Control on the Quality of Management Accounting Information Systems in Banking in Tembilahan Melasari, Ranti; Afrizal, Afrizal; Hizazi, Achmad; Wiralestari, Wiralestari
Maneggio Vol. 3 No. 2 (2026): APRIL- MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/g9jtw118

Abstract

The quality of management accounting information systems plays a crucial role in supporting managerial decision-making processes in banking institutions. However, the effectiveness of these systems is influenced by various organizational factors, including information technology, organizational structure, and internal control. This study aims to analyze the influence of information technology, organizational structure, and internal control on the quality of management accounting information systems in banking institutions in Tembilahan, Indragiri Hilir Regency. This study uses a quantitative approach with a causal comparative research design. The study population consisted of managers working at eleven banking institutions in Tembilahan. The sampling technique used a saturated sampling method with 50 questionnaires distributed and 33 returned and processed questionnaires. Data collection techniques were carried out through questionnaires measured using a five-point Likert scale. Data analysis was carried out through descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis using SPSS version 26 software. The results of the study indicate that information technology, organizational structure, and internal control partially have a positive and significant influence on the quality of management accounting information systems. Furthermore, simultaneous testing results indicate that the three variables collectively have a significant effect on the quality of management accounting information systems. The coefficient of determination indicates that 60.3% of the variation in the quality of management accounting information systems can be explained by the three independent variables studied. This finding underscores the importance of information technology integration, an effective organizational structure, and a strong internal control system in improving the quality and reliability of management accounting information systems in banking institutions.
The Influence of Information Technology, Organizational Structure, and Internal Control on the Quality of Management Accounting Information Systems in Banking in Tembilahan Melasari, Ranti; Afrizal, Afrizal; Hizazi, Achmad; Wiralestari, Wiralestari
Maneggio Vol. 3 No. 2 (2026): APRIL- MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/jp8z2s94

Abstract

The quality of management accounting information systems plays a crucial role in supporting managerial decision-making processes in banking institutions. However, the effectiveness of these systems is influenced by various organizational factors, including information technology, organizational structure, and internal control. This study aims to analyze the influence of information technology, organizational structure, and internal control on the quality of management accounting information systems in banking institutions in Tembilahan, Indragiri Hilir Regency. This study uses a quantitative approach with a causal comparative research design. The study population consisted of managers working at eleven banking institutions in Tembilahan. The sampling technique used a saturated sampling method with 50 questionnaires distributed and 33 returned and processed questionnaires. Data collection techniques were carried out through questionnaires measured using a five-point Likert scale. Data analysis was carried out through descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis using SPSS version 26 software. The results of the study indicate that information technology, organizational structure, and internal control partially have a positive and significant influence on the quality of management accounting information systems. Furthermore, simultaneous testing results indicate that the three variables collectively have a significant effect on the quality of management accounting information systems. The coefficient of determination indicates that 60.3% of the variation in the quality of management accounting information systems can be explained by the three independent variables studied. This finding underscores the importance of information technology integration, an effective organizational structure, and a strong internal control system in improving the quality and reliability of management accounting information systems in banking institutions.
EVALUATING THE EFFECTIVENESS OF HOSPITAL MANAGEMENT INFORMATION SYSTEMS ON SERVICE PERFORMANCE: A QUALITATIVE SYNTHESIS BASED ON THE INFORMATION SYSTEM SUCCESS MODEL Carens Sintha Iralin De Ivanka; Ellen Angelique Hardjono; Kathlyn Allysha; Timotius Gavriel Kristo; Kosasih
International Archives of Medical Sciences and Public Health Vol. 7 No. 1 (2026): International Archives of Medical Sciences and Public Health
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/iamsph.v7i1.1389

Abstract

This study analyzed the effectiveness of Hospital Management Information System (SIMRS) implementation in improving hospital service performance by examining the interaction between technological, human, and organizational dimensions. A qualitative literature synthesis with a conceptual narrative review design was employed by integrating secondary data from scientific journals, academic books, and health information system policy documents. Data were analyzed using qualitative content analysis guided by the De Lone and McLean Information System Success Model and enriched with a socio-technical systems perspective. The synthesis showed that SIMRS implementation improved service efficiency, data accuracy, inter-unit coordination, and decision-making quality through better system quality, information quality, and service quality. However, its effectiveness depended on system-user alignment, digital competence, infrastructure readiness, and organizational support. Poor alignment between system design and actual work practices may reduce adoption and encourage workarounds. Therefore, SIMRS should be implemented holistically by balancing technical infrastructure, user capacity building, and adaptive organizational governance.
Security Risk Management Assessment in Information Technology Services using Information Technology Infrastructure Library (ITIL) V4 Andys Sandra Kurniawan; Aris Puji Widodo; Adi Wibowo
Jurnal Sistem Informasi Bisnis Vol 15, No 4 (2025): Volume 15 Number 4 Year 2025 (In Press)
Publisher : Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/vol15iss4pp469-472

Abstract

Information Technology (IT) is currently implemented in various fields of life, including in higher education. Some common IT-based service problems such as server down, slow systems, poor integration, and data security are important concerns for education managers. IT Service Management or Information Technology Service Management (ITSM) is a strategic approach to designing, providing, managing, and improving the way IT is used in an organization. ITIL is one of the most popular ITSM frameworks and includes a framework for evaluation and assessment. This study proposes the use of ITIL V4 to assess the level of maturity of security risk management in the higher education sector, which has not been widely explored. This study aims to measure and analyze the level of capability and assess the maturity of IT services, especially in risk management practices and information security management and analyze the level of gap between actual conditions that occur and expected standards. The results of the study indicate that the assessment of the level of maturity of higher education in managing IT service security risks, especially in both management practices, is at level 3 (Defined). These results indicate that universities have begun to realize the importance of IT security risk management, where practices are well defined, processes and activities are documented and standardized. To achieve continuous improvement according to the ITIL V4 standard, it is necessary to increase the capacity of the technology used, consistency in evaluation, and build an organizational culture that supports continuous risk management.
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 Risni, Shafira; Helmi, Rahmadhona Fitri
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 Febrianti, Sherin; Rahmah, Elva
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 Olivia, Dea; 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 Putri, Sindy Berliana; 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.

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