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Muhammad Wali
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INDONESIA
International Journal of Management Science and Information Technology (IJMSIT)
ISSN : 27767388     EISSN : 27745694     DOI : https://doi.org/10.35870/ijmsit
Core Subject : Economy, Science,
The development of science related to good technology, information, and communication, both theoretically and empirically has proven to have a positive impact on various aspects of people lives. The development of the science of Information and Communication Technology provides many benefits to increase the effectiveness and efficiency in various activities in various fields of science.
Articles 692 Documents
The Influence of Accounting Information System Digitalization and Financial Reporting on the Quality of MSMEs' Financial Reports in South Jakarta: The Moderating Role of Digital Literacy Sahrul Ramadhan; Maria Suryaningsih; Usman Andrianto; Susi Susilawati; Rama Yuli; Panji Supriyadi
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.7973

Abstract

This study aims to examine the influence of accounting information system digitalization (X₁) and financial reporting (X₂) on the quality of MSMEs’ financial reports (Y) in South Jakarta, with digital literacy (Z) serving as a moderating variable. MSMEs in Indonesia continue to face challenges related to the quality of financial records and the limited utilization of digital technologies, which may hinder the production of reliable financial reports. This study employed a quantitative approach using a survey method involving MSME owners and managers in South Jakarta. Data were collected through structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 3 software. The findings reveal that accounting information system digitalization has a positive but statistically insignificant effect on the quality of MSMEs’ financial reports. Similarly, financial reporting does not significantly influence financial report quality. Furthermore, digital literacy is not found to moderate the relationships between accounting information system digitalization, financial reporting, and the quality of financial reports. These findings suggest that digital transformation among MSMEs in South Jakarta remains at an early stage of adoption and that the effectiveness of financial digitalization depends not only on the availability of technology but also on accounting competencies, organizational readiness, internal control mechanisms, and the integration of digital systems into business processes. In addition, the study highlights the need for refining measurement instruments and expanding future research by incorporating additional determinants of financial reporting quality. This study contributes to the growing body of literature on MSME accounting and digital transformation while providing practical implications for policymakers in designing more effective digital empowerment strategies for MSMEs.
The Effect of Visual Consistency and Content Quality on Online Purchase Intention Through Brand Awareness of The Local Fashion Brand Rangkay Future Salman Haqil Majid; Edi Nurtjahjadi
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.7982

Abstract

Rangkay Future, a locally produced casual fashion brand based in Bandung, recorded 45.08% sales growth in 2024 before its revenue contracted by 38.85% through the third quarter of 2025, a reversal that raises questions about whether its digital brand communication still succeeds in converting audience exposure into purchase behavior. This study examines the effect of visual consistency and content quality on online purchase intention, with brand awareness positioned as a mediating variable, extending the stimulus-organism-response model of Dabbous and Barakat (2020) by introducing visual consistency as an additional cognitive stimulus alongside content quality. Data were collected from 111 social media users aged 17-34 in Bandung who had been exposed to Rangkay Future's Instagram content, selected through purposive sampling, and analyzed using multiple linear regression and the Sobel mediation test in IBM SPSS Statistics version 26. The results show that visual consistency and content quality each significantly increase brand awareness, that visual consistency and brand awareness each significantly increase online purchase intention, and that content quality has no significant direct effect on online purchase intention once brand awareness is accounted for. The Sobel test confirms that brand awareness fully mediates the effect of content quality on online purchase intention and partially mediates the effect of visual consistency. These findings indicate that, for an emerging local brand, informative content builds purchase intention only through the awareness it generates, whereas a consistent visual identity drives purchase intention both directly and through awareness.
Digital Competence and Learning Agility as Predictors of Self-Perceived Employability among Fresh Graduates Tanesa Putri Arvira; Rohimat Nurhasan; Riyad Sabilul Muminin
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.7981

Abstract

Fresh graduates enter a labour market shaped by intensifying competition and rapid digitalization. This environment requires both digital competence and the capacity to learn adaptively, as these individual resources may influence how graduates evaluate their ability to obtain and sustain employment. This study examined whether Digital Competence and Learning Agility predict Self-Perceived Employability among 2024–2025 graduates of Universitas Garut. A quantitative cross-sectional survey was conducted using self-report questionnaires completed by 150 respondents selected through accidental sampling. The data were analysed with partial least squares structural equation modelling in SmartPLS 3. Hypotheses were assessed through 5,000 bootstrap subsamples, a two-tailed test, and a 5% significance level. Digital Competence positively predicted Self-Perceived Employability (β = 0.529, t = 10.545, p < 0.001), as did Learning Agility (β = 0.573, t = 13.086, p < 0.001). Together, the two predictors explained 64.7% of the variance in Self-Perceived Employability (R² = 0.647), indicating moderate explanatory power. The study contributes by combining the DigComp 2.2 conception of Digital Competence with Learning Agility in a single predictive model of graduate employability perceptions. Practically, the findings support integrated university initiatives that strengthen digital capability and adaptive learning during the transition from higher education to employment.
The Effect of Perceived Product Quality and Perceived Price on Repurchase Intention Mediated by Customer Satisfaction: A Study of Gatsby Perfume Users in Greater Bandung Dimas Eka Chandra; Leni Evangalista Marliani
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.7984

Abstract

The intensifying competition in Indonesia's men's fragrance industry has increasingly pressured the competitive position of well-established brands, including Gatsby, which recorded a consistent decline in its Top Brand Index throughout 2023–2025 amid the growth of competitors such as Evangeline and Morris. This study aims to examine the influence of Perceived Product Quality and Perceived Price on Repurchase Intention, both directly and through the mediation of Customer Satisfaction, among Gatsby perfume users in the Greater Bandung area. A quantitative approach employing descriptive and associative methods was used in this study. Data were collected through a structured questionnaire distributed to 100 respondents selected using purposive sampling. The research instrument was found to be valid and reliable, and the data satisfied all classical assumptions required for regression analysis. Data were analyzed using Multiple Linear Regression and the Sobel test with the assistance of IBM SPSS Statistics. The results show that Perceived Product Quality and Perceived Price each have a positive and significant effect on both Customer Satisfaction and Repurchase Intention, Customer Satisfaction also has a positive and significant effect on Repurchase Intention, and Customer Satisfaction is shown to significantly mediate the influence of Perceived Product Quality and Perceived Price on Repurchase Intention. These findings indicate that consumers are more inclined to repurchase Gatsby perfume when the product quality is perceived as good, the price is considered fair, and their satisfaction is formed through expectation confirmation. This study offers practical insight for PT Mandom Indonesia in formulating strategies to improve product quality, pricing, and customer-satisfaction reinforcement in order to strengthen consumers repurchase intention.
Commodity Prices, the DJIA, and Inflation as Determinants of the Indonesian Composite Stock Price Index during COVID-19: An Empirical Analysis (2020–2022) Erlynda Yuniarti Kasim; Marsal Muhamad Dejan
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.7991

Abstract

The COVID-19 crisis created an exceptional combination of falling economic activity, volatile energy prices, cross-border financial spillovers, and changing domestic inflation. This study investigates whether West Texas Intermediate (WTI) crude oil prices, the Dow Jones Industrial Average (DJIA), and Indonesia’s inflation rate were associated with movements in the Indonesian Composite Stock Price Index (IHSG) between March 2020 and December 2022. The analysis uses 34 monthly observations and applies a quantitative explanatory design, descriptive statistics, multiple linear regression, classical diagnostic tests, partial t-tests, a simultaneous F-test, and the coefficient of determination. The findings indicate that WTI prices, the DJIA, and inflation each have a positive and statistically significant relationship with the IHSG, with t-values of 4.144, 5.249, and 4.887, respectively. The predictors are also jointly significant (F = 134.935; p < 0.001), and the model explains 93.1% of the observed variation in the IHSG. The DJIA provides the strongest statistical signal, underscoring the role of global market sentiment. The study contributes by combining a global commodity indicator, an international equity-market benchmark, and a domestic price indicator in one Indonesian pandemic-period model. Because the sample is limited and the residuals exhibit positive serial correlation, the results should be interpreted as exploratory associations and validated in future research using dynamic time-series techniques.
Classification of Ceremonial Plants with Vision Transformer Ida Bagus Kade Dwi Suta Negara; I Ketut Gede Darma Putra; Made Sudarma; I Made Sukarsa
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.7992

Abstract

The rapid advancement of computer vision technology has accelerated the adoption of artificial intelligence in agriculture, particularly for plant image classification tasks. However, the identification of ceremonial plants remains challenging due to the high visual similarity among species and the continued reliance on manual identification methods, which are time-consuming and require expert knowledge. Unlike previous studies that primarily focused on general crop species or plant disease classification, this study specifically investigates the application of the Vision Transformer (ViT) model for the classification of ceremonial plants, which represent culturally significant plant species with distinctive yet visually similar characteristics. An experimental approach was employed using a dataset of 1,244 ceremonial plant images representing seven classes, with the data divided into training, validation, and testing sets at proportions of 70%, 15%, and 15%, respectively. A pretrained Vision Transformer model was fine-tuned by adapting its classification head to the target classes and evaluated using accuracy, precision, recall, F1-score, and confusion matrix metrics. The experimental results demonstrate that the proposed model achieved a test accuracy of 97.33% and an average class accuracy of 97.01%, indicating its effectiveness in learning complex visual representations and accurately distinguishing visually similar ceremonial plant species. These findings demonstrate the feasibility of Vision Transformer for culturally specific plant recognition and provide a reliable baseline for the development of intelligent ceremonial plant identification systems, contributing to the digital preservation of traditional botanical knowledge and AI-based plant recognition applications.
Green Experience and Digital Engagement as Drivers of Generation Z Consumer Loyalty in Coffee Shops: A Mediation Model of Perceived Value and Brand Attachment Mahardika Agung Madepo; Lina Budiarti; Romi Ferdian; Lidya Verawati
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.8005

Abstract

The increasing adoption of sustainable practices and digital technologies has reshaped consumer behavior, particularly among Generation Z coffee shop customers. This study examines the effects of green experience and digital engagement on Generation Z consumer loyalty through the mediating roles of perceived value and brand attachment. A quantitative survey was conducted among 300 Generation Z coffee shop customers in Pontianak, Indonesia. Data were collected using a structured questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that green experience significantly enhances perceived value (β = 0.728, p < 0.001), while digital engagement positively influences brand attachment (β = 0.799, p < 0.001). Perceived value emerged as the strongest predictor of consumer loyalty (β = 1.491, p < 0.001), followed by brand attachment (β = 0.089, p < 0.001). Furthermore, perceived value and brand attachment significantly mediate the relationships between green experience, digital engagement, and consumer loyalty. These findings demonstrate that Generation Z consumer loyalty is primarily developed through cognitive evaluations and emotional attachment. The study provides theoretical insights into sustainable consumer behavior and offers practical guidance for coffee shop managers in developing sustainability-oriented and digitally engaging strategies to strengthen long-term consumer loyalty.
The Effect of Perceived Enjoyment and Social Interaction on Continuance Intention Through User Satisfaction Among Valorant Players in Bandung City Afif Nasywa Ramadhan; Faizal Fardhani Sigarlaki
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.8039

Abstract

This study aims to analyze the effect of perceived enjoyment and social interaction on continuance intention through user satisfaction among Valorant players in the city of Bandung. This research is motivated by the decline in Valorant's global monthly active player count, from approximately 24–25 million in mid-2024 to 17–20 million by the end of 2025, as well as the fluctuating pattern of information searches about Valorant in Indonesia, which indicates an issue with players' continuance intention. This study uses a quantitative approach with a survey method. The research sample consisted of 116 respondents selected using a purposive sampling technique, with the criteria of being at least 17 years old, having played Valorant at least once in the last three months, and residing in the city of Bandung. Data were analyzed using multiple linear regression and the Sobel test with the assistance of SPSS version 25. The results show that perceived enjoyment and social interaction have a positive and significant effect on user satisfaction, and user satisfaction has a positive and significant effect on continuance intention. Directly, only social interaction has a significant effect on continuance intention, while perceived enjoyment has no significant direct effect and is thus fully mediated by user satisfaction, whereas the effect of social interaction is partially mediated. These findings indicate that enjoyment in playing only drives continuance intention after being processed through satisfaction, whereas social interaction drives that intention both directly and through user satisfaction. This study reinforces the integration of the Expectation Confirmation Model, the concept of a hedonic information system, and self-determination theory in the study of post-adoption user behavior in online games. The findings can serve as input for Riot Games and other stakeholders in the competitive gaming industry in designing player retention strategies that emphasize playing enjoyment, the quality of social interaction, and user satisfaction.
A Multi-Criteria Fuzzy AHP Approach to Determine PKH Recipients in Sumber Harapan Village Ade Amanda Yunita; William Ramdhan; Abdul Karim Syahputra
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.8030

Abstract

The development of information technology encourages the use of decision support systems to increase objectivity and efficiency in various fields, including the determination of social assistance recipients. In addition, through the main discussion carried out in this study aims to be able to analyze the process of determining the recipients of the Family Hope Program (PKH) in Sumber Harapan Village based on predetermined social and economic criteria and applying the Fuzzy Analytical Hierarchy Process (Fuzzy AHP) method to determine the importance weight of each criterion so that the assessment process becomes more objective, systematic, and transparent. And in addition, for the Research Method section used in this study is a qualitative approach through direct observation, interviews with village officials and related parties, and documentation studies of prospective PKH recipient data. The results of the study indicate that the Fuzzy AHP method is effective in determining the priority of aid recipients based on seven assessment criteria. Of the 15 alternatives analyzed, Lina Marlina (Alternative 8) obtained the highest priority value of 0.0920, followed by Siti Aminah (Alternative 2) with a value of 0.0895 and Nabila Sari (Alternative 12) of 0.0876, while Dedi Kurniawan (Alternative 5) obtained the lowest value of 0.0349. The developed web-based decision support system is able to automate the data management process, Fuzzy AHP calculations and present selection results quickly and accurately, thus helping village governments produce more targeted, transparent and accountable decisions in the distribution of PKH social assistance.
Analysis of Uncertainty Factors of Rice Availability in Karawang Regency Using a Dynamic System Approach Anditania Sari Dwi Putri; Annisa Indah Pratiwi; Annisa Nurizzati
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.8065

Abstract

Karawang Regency serves as a crucial national granary, playing a vital role in supporting food security. This study analyzes how climate change, shifting agricultural land areas, productivity, and population growth impact rice availability. Additionally, it models simulations to maintain stable rice supplies using a system dynamics approach. The model was developed using Causal Loop Diagrams (CLD) and Stock Flow Diagrams (SFD), and subsequently validated through Mean Absolute Percentage Error (MAPE). The validation results showed MAPE values of 5.6% for rice production and 3.2% for rice consumption, indicating that the model is valid. Simulation results revealed that although rice production is projected to remain higher than consumption, rice availability is expected to decline until 2046. Scenario analysis demonstrated that increasing productivity has the greatest influence on improving rice availability. First scenario consisting of a productivity level of 8 tons/ha, an annual change in agricultural land area of 65 ha, a population growth rate of 0.5%, and a maximum temperature increase of 0.035°C is projected to produce approximately 539,959 tons of rice availability by 2046. The proposed model can serve as a decision support system for local governments in maintaining food security through simulation-based policy planning by incorporating the effects of flooding, paddy grain prices, rice prices, and rice distribution and supply chain dynamics.