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UTILIZATION OF INFORMATION TECHNOLOGY THROUGH THE CREATION OF A VILLAGE WEBSITE AS AN EFFORT TO IMPROVE ACCESS TO INFORMATION FOR THE COMMUNITY OF KUBANG PUJI VILLAGE Jagat Satria Abdurokhman; Raden Irna Afriani; Ajeng Pratiwi; Nasywa Naifah Hilman; Lisda Amira Bilqis; Euis Nur Fauziah; Fiyan Afandi
International Journal of Engagement and Empowerment (IJE2) Vol. 6 No. 2 (2026): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v6i2.288

Abstract

The development of information technology opens up opportunities for village governments to improve the way they disseminate information and improve the quality of communication with villagers. One way to utilize information technology is to create a village website as a means of information for the community that is faster, easier, and more organized. This activity aims to improve and expand the Kubang Puji Village website as a means of delivering information, as well as assisting the process of developing digital village information carried out by KKM group 31 students with several stages, namely observation, identifying needs, collecting information, designing and creating a website, implementation, mentoring, and evaluation. The data and information used to create the website were obtained from direct observations in the field, interviews with the village head and village officials, documentation, and data collection regarding the profile, government structure, activities and potential of the village. The results of the activity show that the Kubang Puji Village website can be an information medium that combines various village data in one digital platform, the creation of the website is expected to make information more easily accessible to the community, strengthen transparency, and improve communication between the village government and residents.
Detecting Accounting Information System Quality And Financial Report Quality: An Analysis Of Information Technology Implementation And Internal Control System Annisa Fitri Anggraeni; Hari Prasetiawan
Dinasti Accounting Review Vol. 3 No. 2 (2025): Dinasti Accounting Review (October - December 2025)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v3i2.3799

Abstract

This study aims to examine the effect of Information Technology Implementation and Internal Control System on Accounting Information System (AIS) Quality and Financial Report Quality, and to analyze the role of AIS Quality in mediating the effect of Information Technology Implementation and Internal Control System on Financial Report Quality at the Regional Secretariat of West Java Province. A quantitative method with a descriptive-verificative approach was employed. Data were collected through questionnaires distributed to 100 employees in work units related to financial management and information systems, and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that Information Technology Implementation has a positive but not statistically significant effect on AIS Quality, while it has a positive and significant effect on Financial Report Quality. Internal Control System has a positive and significant effect on both AIS Quality and Financial Report Quality. AIS Quality has a positive but not statistically significant effect on Financial Report Quality and has not been proven to mediate the effect of Information Technology Implementation or Internal Control System on Financial Report Quality. The Regional Secretariat of West Java Province is advised to optimize information technology utilization, strengthen its internal control system, and improve user competence to support the improvement of financial report quality.
The Quality of Accounting Information Systems and Financial Statement Accountability in the Bandung City Government (on Perspective Information Technology Implementation and Internal Control) Annisa Fitri Anggraeni; Tiara Alley Nissa; Puji Mesti Rahayu
Dinasti Accounting Review Vol. 3 No. 2 (2025): Dinasti Accounting Review (October - December 2025)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v3i2.3803

Abstract

This study examines the effect of information technology implementation and internal control on accounting information system quality and its implications for financial statement accountability at the Regional Finance and Assets Agency of Bandung City. A quantitative method with descriptive and verificative approaches was used. Data were collected from 44 respondents through purposive sampling and analyzed using path analysis with IBM SPSS Statistics. The results show that information technology implementation and internal control were in the very good category and had positive and significant effects on accounting information system quality. Information technology implementation, internal control, and accounting information system quality also had positive and significant effects on financial statement accountability. Accounting information system quality acted as an intervening variable in the research model.
Determinant of Effectiveness of Accounting Information System (SIPD) Financial Report Quality, From Perspective: Internal Control and the Use of Information Technology at the Regional Secretariat of West Java Province Annisa Fitri Anggraeni; Hanifah Syifa’ul Mutmainnah
Dinasti Accounting Review Vol. 3 No. 3 (2026): Dinasti Accounting Review (January - March 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v3i3.3804

Abstract

This study aims to determine The Influence of Internal Control and the Use of Information Technology on the Effectiveness of AIS (SIPD) and Its Implications for Financial Report Quality at the Regional Secretariat of West Java Province. The research method used is quantitative with a descriptive-verificative approach. Data were collected through questionnaires distributed to employees at the Regional Secretariat of West Java Province. The population in this study consisted of 120 respondents, with a sample of 92 respondents selected using purposive sampling. Data analysis used the Partial Least Square-Structural Equation Modeling (PLS-SEM) technique to test the relationships among variables. The results show that, directly, internal control does not affect the effectiveness of AIS (SIPD), while the use of information technology has a positive and significant effect on the effectiveness of (AIS) SIPD. In addition, internal control and the use of information technology do not have a significant effect on Financial Report Quality. However, the effectiveness of (AIS) SIPD has a positive and significant effect on Financial Report Quality. Indirectly, internal control does not affect Financial Report Quality through the effectiveness of (AIS) SIPD, whereas the use of information technology has a significant effect on Financial Report Quality through the effectiveness of (AIS) SIPD.
Public Information Disclosure Oversight By The East Kalimantan Provincial Information Commission: A Case Study Of The Land Office Of Kutai Kartanegara Regency Jediriksen Matius; Santi Rande; Kus Indarto; Adam Idris; Cathas Teguh Prakoso; Iman Surya
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol. 10 No. 02 (2026): JHSS (Journal of Humanities and Social Studies) (SI)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v10i02..366

Abstract

This study aims to analyze the oversight conducted by the East Kalimantan Provincial Information Commission regarding the implementation of public information disclosure at the Kutai Kartanegara Regency Land Office, as well as to identify the supporting and inhibiting factors influencing its implementation. This study employs a descriptive qualitative approach using in-depth interviews, observation, and documentation as data collection techniques. The analytical framework is based on T. Hani Handoko’s (2020) oversight theory, which encompasses four elements: setting standards, measuring performance, comparing results, and taking corrective action. The findings indicate that oversight has been carried out formally and procedurally in accordance with Law No. 14 of 2008, but has not been substantively effective. Although standards have been established, public bodies’ and citizens’ understanding of them remains inconsistent; performance measurement remains administratively focused and fails to capture citizens’ actual complaints, as reflected in the 13.14-point decline in East Kalimantan’s Public Information Disclosure Index (IKIP) score in 2025; a comparison of results reveals a multidimensional gap between regulations and on-the-ground practices; and corrective action remains persuasive rather than coercive due to limited institutional enforcement capacity. Supporting factors include a comprehensive regulatory framework and the Commission’s mediation and adjudication authority, while inhibiting factors include limited competence of PPID staff, a weak organizational culture, low public literacy, and suboptimal follow-up mechanisms. The study recommends strengthening public outreach, accelerating the digitization of documentation, and reinforcing compliance instruments to make oversight of public information disclosure more effective.
The Influence of Service Quality on and Trust of Business Actors in the OSS Information System: The Role of Satisfaction as a Moderation Variable in LKPM Reporting at the Mamuju Regency Investment and One-Stop Integrated Services Office: Service Quality, oss, Information System Mastura; Arsywanty; Hari Yeni; Muhammad Aqil
International Journal Artificial Intelligent and Informatics Vol. 4 No. 3 (2026): August 2026
Publisher : Research and Social Study Institute (ReSSI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33292/4gvbzh72

Abstract

The digitalization of licensing services through the Online Single Submission Information System (OSS) is expected to improve efficiency, transparency, and compliance of business actors in submitting Investment Activity Reports (LKPM). However, the success of the system is not only determined by technical aspects, but also by service quality, user satisfaction, and business actor trust. This study aims to analyze the effect of service quality on business actor trust and examine satisfaction as a moderating variable in LKPM reporting through OSS at the Mamuju Regency Investment and One-Stop Integrated Service Office. The study used a quantitative approach with an explanatory research design. The research sample consisted of 64 business actors selected using a purposive sampling technique based on the criteria of having a Business Identification Number, actively using OSS, and having submitted LKPM. Data were collected through a Likert-scale questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares with the help of SmartPLS. The results showed that service quality had a positive and significant effect on satisfaction with a path coefficient of 0.782, a t-statistic of 8.941, and a p-value <0.001. Service quality also positively influences trust, with a coefficient of 0.314, a t-statistic of 2.874, and a p-value of 0.004. Satisfaction positively influences trust, with a coefficient of 0.447, a t-statistic of 4.912, and a p-value <0.001. The interaction between service quality and satisfaction proved significant, with a coefficient of 0.176 and a p-value of 0.023. The R-square value of 0.668 indicates that the model explains 66.8% of the variation in business actor trust. It is concluded that satisfaction strengthens the influence of service quality on trust, making increased responsiveness, procedural clarity, system stability, and reporting assistance crucial in supporting the effectiveness of the OSS (Owner-Source Accountability System)
Design of a SAK EMKM-Based Accounting Information System for Laundry MSME to Improve the Quality of Financial Information Dio Hariewijaya Setiawan
Review of Human Resources, Organizational Change, and Economic Impact Vol. 1 No. 4 (2025): October
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/rhrocei.v1i4.216

Abstract

The laundry sector faces financial management challenges due to manual transaction recording, weak internal controls, and limited compliance with SAK EMKM. The study aims to design an integrated SAK EMKM-based Accounting Information System (AIS) to enhance financial information quality at Laundry X MSME. Using Research and Development (R&D) methodology with a qualitative descriptive approach, data were collected through observation, interviews, and documentation to identify user needs and system weaknesses. The resulting blueprint includes flowcharts, Data Flow Diagrams (DFD), Entity Relationship Diagrams (ERD), database structure, interface design, Chart of Accounts (COA), and financial statement formats aligned with SAK EMKM. The system integrates customer intake, transaction recording, cash management, and financial reporting through a single data entry concept (where each transaction is entered only once and then automatically processed to generate integrated financial information), enabling automatic generation of journals, ledgers, and financial statements. Conceptual evaluation confirms that all user functional requirements are accommodated, and the design implements COSO internal control components via access rights settings, transaction validation, integrated information provision, and monitoring mechanisms. This blueprint provides a foundation for developing an AIS application that can improve operational efficiency, financial information quality, and decision-making for laundry service MSMEs. Practically, the blueprint gives Laundry X a concrete reference for improving its financial recording and reporting, and can be adapted by similar laundry MSMEs for digitalizing their record-keeping.
Design and Development of a Web-Based Disaster Health Information System Prototype for Medical Record and Health Information Students Mochammad Arief Darmawan; Pradita Ayu Fernanda; Isnaeni Anggun Sari
Jurnal Kecerdasan Buatan dan Teknologi Informasi Vol. 5 No. 3 (2026): September 2026 In progress.
Publisher : Ninety Media Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69916/jkbti.v5i3.571

Abstract

Disaster-response documentation requires rapid linkage of victim, healthservice,logistics, and reporting data, while Medical Record and Health Informationstudents have limited access to disaster-specific learning environments.This study designed a web-based Disaster Health Information System prototypeas an educational simulation for disaster health information management.Requirements were synthesized from disaster-documentation needs, policy andstandards, prior literature, and intended student learning workflows; the studydid not report interview-, focus-group-, or questionnaire-based requirementselicitation and did not conduct respondent usability testing. An iterativeprototype cycle covered quick design, DFD/ERD modeling, interface development,and scenario-based design verification with synthetic display data. Theprototype established a role-based learning workflow that connects disasterevents with victim records, health services, urgent logistics, dashboard summaries,and crisis reporting. Design verification confirmed traceability amongmajor processes and seven core data entities, while interface evidence wasstrongest for login and dashboard functions; other modules were verified at thedesign-traceability level. The educational novelty is the structured simulationworkflow linking patient-level documentation with event-level logistics andreporting, rather than the individual use of dashboards, DFDs, ERDs, or rolebasedaccess. The prototype demonstrates a coherent learning-oriented designbut does not establish usability, performance, interoperability, or operationaleffectiveness.
Evaluation of the Quality of the E-Report Information System by Developing the DeLone and McLean Information System Success Model at Pasundan Jatinangor Vocational High School Kartaatmadja, Achmad Taufiq; Kurniawan, Mochamad Teguh; Utama, Nur Ichsan
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/ezhsne60

Abstract

The implementation of academic information systems plays an important role in improving educational administration. One such system is e-Rapor, which supports student assessment, report card generation, and academic data management. However, challenges related to system quality, information quality, and user satisfaction may affect its effectiveness. This study aims to examine the effects of System Quality and Information Quality on User Satisfaction, as well as the effect of User Satisfaction on the Effectiveness of Academic Management in the implementation of e-Rapor at Pasundan Jatinangor Vocational High School. A quantitative survey was conducted involving teachers, homeroom teachers, the e-Rapor operator, and the vice principal for curriculum. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that System Quality and Information Quality significantly influence User Satisfaction, with Information Quality having the strongest effect. In addition, User Satisfaction significantly improves the Effectiveness of Academic Management. The novelty of this study lies in extending the DeLone and McLean Information Systems Success Model by operationalizing Net Benefit as Effectiveness of Academic Management, providing a more context-specific framework for evaluating educational information systems in vocational schools.  
Applied Informatics: Librarian Scepticism of Artificial Intelligence in Information Retrieval — Does AI Promote Library Usage or Displace It? Evidence from the Nigerian University Library Landscape: Applied Informatics: Librarian Scepticism of Artificial Intelligence in Information Retrieval Kayode Sunday John Dada
Data Science: Journal of Computing and Applied Informatics Vol. 10 No. 2 (2026): Data Science: Journal of Computing and Applied Informatics (JoCAI) In Press
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jocai.v10i2.25832

Abstract

Librarian scepticism towards artificial intelligence (AI) tools in information retrieval is routinely reframed in African higher education discourse as a capacity gap. This paper challenges that reframing. Using a convergent mixed-methods design — a survey of 214 librarians across 27 Nigerian universities, 32 semi-structured interviews, and documentary analysis of 81 institutional documents spanning 2015–2025 — the study pursues three objectives: (1) to examine the nature and structural determinants of librarian scepticism towards AI-assisted retrieval; (2) to determine whether AI adoption promotes or displaces substantive library usage in resource-constrained institutions; and (3) to investigate gendered and geographic dimensions of differential AI scepticism. Findings confirm that scepticism is epistemically rational and structurally grounded. In institutions where AI chatbots generate citation lists that the local collection cannot fulfil, the information outcome is zero regardless of interface sophistication — what the study theorises as an information supply chain failure (ISCF), structurally analogous to a health system that achieves a correct diagnosis but cannot dispense the medication. Only 27.1% of librarians reported that AI-generated references were typically retrievable locally (17.8% in rural institutions). Female librarians in northern Nigeria reported the highest scepticism and the lowest institutional support. No sampled institution held an operational AI-resource integration policy. The study concludes that AI adoption without collection integrity undermines library utility, and recommends a policy-first, resource-second integration framework.

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