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Understanding Information Effectiveness in Hospitality Accounting Information Systems: Evidence from the Roles of System Quality, Data Accuracy, and AIS Users Rahel Junita
Golden Ratio of Finance Management Vol. 6 No. 2 (2026): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v6i2.2182

Abstract

Accounting Information Systems (AIS) play an increasingly important role in supporting financial decision making in the hospitality industry, where operational activities require timely and reliable accounting information. However, the effectiveness of accounting information largely depends on the interaction between technological and informational factors. This study examines the effects of AIS users, data accuracy, and system quality on information effectiveness in hospitality organizations in Indonesia. A quantitative research design was employed using a census approach involving 100 accounting and finance employees. Data were collected through structured questionnaires and analyzed using multiple linear regression. The findings reveal that data accuracy and system quality have positive and significant effects on information effectiveness, whereas AIS users do not have a significant direct influence. Simultaneously, all independent variables significantly explain variations in information effectiveness. These findings extend the Information Systems Success Model by emphasizing the strategic importance of data quality and system performance in enhancing accounting information effectiveness within hospitality organizations. Practically, the study suggests that hospitality managers should strengthen data governance, improve system reliability, and continuously optimize AIS implementation to support more effective managerial decision making. This study contributes empirical evidence from an emerging economy and provides insights for future AIS development in the hospitality sector.  
The effect of management accounting information systems, internal control, and information technology on managerial performance Dila Arigra Putri; Wahyu Helmy Dimayanti Sukiswo
Indonesia Auditing Research Journal Vol. 15 No. 2 (2026): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i2.735

Abstract

The purpose of this research is to examine how management performance at PT Varia Usaha Beton is affected by internal control, information technology, and management accounting information systems. The Partial Least Squares Structural Equation Modelling (PLS-SEM) technique, supported by SmartPLS 4 software, is used in this study's quantitative methodology. Using a saturated sampling strategy, the complete population 41 managers at PT Varia Usaha Beton was employed as the sample for this research. Questionnaires were used to collect data from respondents. With a significance value of 0.003, the findings demonstrate that management accounting information systems significantly and favourably impact managerial performance. Additionally, internal control significantly and favourably affects managerial performance, with a significance value of 0.004. With a significance value of 0.791, information technology has no discernible impact on managerial performance. These results show that effective internal control and high-quality management accounting information have a greater impact on improving managerial performance, whereas information technology has not made the best contribution when it has not been successfully incorporated into managerial tasks.
Web-Based School Information System Using the Laravel Framework as a Platform for Information and Promotion at High Schools Vita Ulvita Sari
COREAI: Jurnal Kecerdasan Buatan, Komputasi dan Teknologi Informasi Vol 7, No 1 (2026): Sustainable Information Technology Innovation Supports a Digital-Based Smart Eco
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/coreai.v7i1.15829

Abstract

This study aims to design and implement a web-based school information system application as a medium for disseminating information and a promotional tool at PGRI Purwoharjo High School. The problem faced is the limitation of information dissemination, which remains conventional and is therefore ineffective and inefficient in reaching the wider community. The research method employed the System Development Life Cycle (SDLC) using the Waterfall model, which includes the stages of requirements analysis, system design, implementation, testing, and maintenance. The system was developed using the Laravel framework, which supports structured and dynamic data management. The results of this study show that the developed system is capable of effectively providing information services, including school profiles, news, announcements, and online registration services for new students. In addition, this system also serves as a promotional medium capable of enhancing the school’s visibility and image within the community. Thus, the implementation of this web-based information system is expected to improve the quality of information services and support digital transformation within the school environment.
Design and Develop Of A Web-Based Information Technology Device Inventory Information System At The Main Branch Office Of PT. POS INDONESIA Dozen Putra Guna; Bernadus Gunawan Sudarsono; Febri Dolis Herdiani
Jurnal Sains dan Teknologi Widyaloka (JSTekWid) Vol. 4 No. 1 (2025): Vol 4 No 1 (2025)
Publisher : Akademi Manajemen Informatika dan Komputer Widyaloka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/jstekwid.v4i1.440

Abstract

Sebagai BUMN yang bergerak di sektor layanan pos, PT. Pos Indonesia, Khususnya Kantor Cabang Utama, telah menerapkan berbagai sistem informasi untuk mendukung kinerja karyawan di berbagai divisi. Perangkat teknologi informasi seperti laptop, printer, monitor, dan PC menjadi kebutuhan esensial bagi para karyawan. Untuk mengelola perangkat ini, Kantor Cabang Utama memiliki gudang penyimpanan untuk perangkat–perangkat ini, namun proses pendataan perangkat masih dilakukan secara manual dengan alat tulis sederhana. Kurangnya sistem terintegrasi menyebabkan kerusakan data dan kesulitan dalam pembuatan laporan. Untuk mengatasi permasalahan ini, dirancang dan dibuat sistem informasi inventory perangkat teknologi informasi (TI) berbasis web. Sistem ini menggunakan metode Unified Modelling Language (UML) dalam perancangannya, bahasa pemrograman PHP untuk membuat aplikasi, dan database MySQL untuk mengelola data perangkat. Dengan sistem ini, diharapkan pendataan menjadi lebih akurat, pembuatan laporan menjadi lebih mudah, dan pengelolaan perangkat TI di Kantor Cabang Utama PT. Pos Indonesia menjadi lebih efisien.
Information Repackaging Strategy and Information Classification on the Instagram Account @perpustakaan_umy Khaira Nadhlif Aulia; Alfia Nur Fadhila; Nita Siti Mudawamah
BACA: Jurnal Dokumentasi dan Informasi Vol. 47 No. 1 (2026): BACA: Jurnal Dokumentasi dan Informasi (June)
Publisher : Direktorat Repositori, Multimedia, dan Penerbitan Ilmiah - Badan Riset dan Inovasi Nasional (BRIN Publishing)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55981/baca.2026.14353

Abstract

The purpose of this research is to explore how the @perpustakaan_umy Instagram account is managed to support the dissemination of information from the university library information. The method adopts a descriptive qualitative approach, with the study drawing on observation, documentation, and in-depth interviews with the social media team at the University of Muhammadiyah Yogyakarta Library, with the secondary data. Data analysis using by Miles and Huberman model. Findings show the library’s information repackaging strategy is both systematic and collaborative, made possible by creation of dedicated all from the social media division, clear task assignments, and the development of structure content plans. The efforts from the team’s supported by a content planner and coordinated teamwork. In managing Instagram content, information is thoughtfully organized from three main pillars: education, entertainment, and information, which is this together help to make a balanced the content from these three pillars. The conclusion of this study is that the activities of classifying and repackaging information on @perpustakaan_umy can foster interaction with users. Therefore, the UMY Library can promote its services and knowledge. This can serve as a reference for other library institutions in developing their own social media platforms.
Information Sustainability Reporting: Ukuran Perusahaan, Kelompok Industri terhadap Pengungkapan Green Accounting Information Priskila Pasaribu; Yusron Difinubun; Vebby Anwar
Financial and Accounting Indonesian Research Vol. 6 No. 1 (2026): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v6i1.3541

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan kelompok industri terhadap pengungkapan Green Accounting Information. Penelitian menggunakan pendekatan kuantitatif dengan desain deskriptif. Variabel independen dalam penelitian ini meliputi ukuran perusahaan dan kelompok industri, sedangkan variabel dependen adalah pengungkapan Green Accounting Information. Sampel penelitian terdiri atas 44 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dan mengikuti Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup (PROPER) selama periode 2019–2023. Penentuan sampel dilakukan menggunakan teknik judgment sampling, sedangkan analisis data menggunakan metode Partial Least Squares (PLS) dengan bantuan perangkat lunak SmartPLS 4.0. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif dan signifikan terhadap pengungkapan Green Accounting Information, yang mengindikasikan bahwa perusahaan dengan total aset yang lebih besar cenderung memiliki tingkat pengungkapan yang lebih tinggi dibandingkan perusahaan dengan total aset yang lebih kecil. Selain itu, kelompok industri bertipe high profile berpengaruh positif dan signifikan terhadap pengungkapan Green Accounting Information, sedangkan kelompok industri bertipe low profile berpengaruh negatif dan signifikan terhadap pengungkapan Green Accounting Information. Temuan ini menunjukkan bahwa karakteristik perusahaan, khususnya ukuran perusahaan dan tipe industri, merupakan faktor penting yang memengaruhi tingkat pengungkapan informasi akuntansi hijau.
Evaluation of Academic Information System Using COBIT 2019 at Universitas Dinami ka Bangsa Jambi: Evaluation of Academic Information System Using COBIT 2019 at Universitas Dinami ka Bangsa Jambi Beni Irawan; Sirly Aulia Ashar; Amroni
Media Journal of General Computer Science Vol. 3 No. 2 (2026): MJGCS
Publisher : MASE - Media Applied and Engineering

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62205/mjgcs.v3i2.174

Abstract

The Academic Information System, commonly known as SIAKAD, played an important role in supporting the implementation of academic processes in higher education institutions, including the management of student information, course scheduling, and grade management. Universitas Dinamika Bangsa Jambi adopted SIAKAD as the primary platform for technology-based academic services. However, in its operation, several issues were encountered, including service availability disruptions, inadequate application responsiveness, and suboptimal management of information technology operations. This situation highlighted the need to assess IT service governance to ensure that the system operated effectively and efficiently. The objective of this study was to evaluate the governance capability of the Academic Information System using the COBIT 2019 framework, particularly within the Deliver, Service, and Support (DSS) domain, focusing on the DSS01 (Manage Operations) and DSS02 (Manage Service Requests and Incidents) processes. The research methodology consisted of observations, interviews, and the distribution of questionnaires to stakeholders identified through the RACI diagram. The data were analyzed using the COBIT 2019 capability level framework in conjunction with the Guttman scale. The findings indicated that the capability level of IT service management fell within the category of a defined process; however, it had not yet been adequately assessed and documented. In addition, a gap was identified between the current condition (As-Is) and the expected condition (To-Be). The recommendations derived from this study included the development of standard operating procedures for IT services, the improvement of operational documentation, and the implementation of periodic monitoring of IT services to enhance the quality of the Academic Information System services at Universitas Dinamika Bangsa Jambi.
Enhancing Employee Performance in The Hospitality Industry: The Role of Information Technology, Soft Skills, and Integrated Management Information Systems Ni Putu Rita Suliastari; Pande Ketut Ribek; Putu Agus Eka Rismawan
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 7 No. 6 (2026): EMAS: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v7i6.14340

Abstract

This study aims to analyze the influence of Information Technology, Soft Skills, and Integrated Management Information Systems on Employee Performance at Quest Hotel San Denpasar. The phenomenon underlying this study is a decline in employee performance due to the suboptimal implementation of the Integrated Management Information System (IMIS), a less-than-intuitive system interface, and weak employee communication skills in serving guests. This study employs a quantitative approach using a survey method. The study population consists of all 43 employees at Quest Hotel San Denpasar, with a saturated sampling technique ensuring the entire population serves as the sample. Data were collected via a questionnaire that had been tested for validity and reliability. Data analysis utilized multiple linear regression. The results of the study indicate that: Information technology has a positive and significant effect on employee performance. Soft skills and the integrated management information system have a positive and significant effect on employee performance. Simultaneously, all three variables have a significant effect on employee performance. This study recommends that the company enhance employee soft skills development and optimize the implementation of the integrated management information system to improve employee performance.
The Effect of Information Quality and Video Clipper Popularity on Users’ Trust in Information: An Elaboration Likelihood Model Approach Dafa Al Faris Anwar; Apriansyah Putra; Ari Wedhasmara; Rizka Dhini Kurnia
SISTEMASI Vol 15, No 7 (2026): Sistemasi: Jurnal Sistem Informasi
Publisher : Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/stmsi.v15i7.6721

Abstract

The rapid growth of short-form video-based social media has transformed the way users consume information, enabling faster and more immediate access to digital content. One emerging phenomenon is video clipper content, which consists of short clips extracted from longer videos and presented in a concise format that may influence users' understanding of and trust in the information presented. This study aims to examine the effects of information quality and video clipper popularity on users' trust in information using the Elaboration Likelihood Model (ELM) as the theoretical framework. A quantitative research approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. Data were collected through an online questionnaire from 150 respondents who had previously consumed video clipper content. The results indicate that information quality, representing the central route, does not have a significant effect on users' trust in information. In contrast, popularity, representing the peripheral route, has a positive and significant effect on users' trust in information. Collectively, the two variables explain users' trust in information with an R² value of 0.872, indicating substantial explanatory power. These findings suggest that, in the context of video clipper content consumption, users tend to base their trust more on popularity cues than on the quality of the information itself. This study highlights the importance for content creators and social media platforms to prioritize information credibility and quality in order to reduce the risk of user misunderstanding and the spread of misleading information.
Design of a Project Management Information System (PMIS) Tailored to The Information Requirements of a Web-Based Project Dhiva Nuraisya; Kartika Hapsari; safri
Jurnal Poli-Teknologi Vol. 24 No. 3 (2025)
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/pt.v24i3.7153

Abstract

The rapid development of information technology, especially the internet, has revolutionized the way we access and utilize information. In the construction industry, the demand for timely, accurate, and centralized project information has become paramount. By employing web-based dashboards, stakeholders can monitor project progress in real-time, with weekly updates visualized for easy comprehension. A thorough analysis of project information requirements is fundamental to designing a web-based Project Management Information System (PMIS), ensuring that the system effectively meets the specific needs of project monitoring and management. At Rumah Sakit Pusat Otak Nasional Prof. Dr. dr. Mahar Mardiono Jakarta, which is where the research was conducted, the project management information system uses Ms Teams. In addition. With the use of previous PMIS, deficiencies can still be found, such as network connection problems, limited features, and data quality so that in this casefurther research is needed to obtain a more effective system. However, if there are limitations in the delivery of information, obstacles in supervision can occur. This study was conducted with those aim, and also to find out information on the construction process, to analysed the efficiency of the project monitoring relationship with website-based PMIS, and to see the effectiveness of website-based PMIS for the Rumah Sakit Pusat Otak Nasional Prof. Dr. dr. Mahar Mardiono Jakarta. The study was then conducted by collecting data on needs from at least 12 respondents through interviews, questionnaires, to parties who are considered to have a significant influence on the success of this project, such as project managers and informatics engineering experts. The research results show a tendency that website-based PMIS can fulfil and answer information needs in construction projects and increase time efficiency, especially in document distribution. In addition, the completion of features needs to be further considered and developed, specifically related to village display, data visualization, notifications, and accessibility

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