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Jurnal Accounting Information System (AIMS)
Published by Universitas Masoem
ISSN : 26157381     EISSN : 26217279     DOI : 10.32627
Core Subject : Economy, Science, Education,
Computer Science & IT Economics, Econometrics & Finance Education Other
Jurnal Accounting Information System (AIMS) is a scientific journal published by the Accounting Information Systems Study Program, Masoem University, Bandung. This journal is a forum for publication of scientific works in the form of writings by academics, researchers and practitioners on pure and applied research in the field of accounting and accounting information systems and information systems. AIMS is published twice a year, namely in March and September. This journal has been accredited by SINTA 5.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 1 Documents
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Search results for , issue "vol. 9 no. 2 (2026)" : 1 Documents clear
Comparative Analysis of District PPID Website Accessibility in West Java Using Public Information Disclosure Scores Gita Cahyani Lestari; Aldy Rialdy Atmadja; Widya Puteri Aulia; Lina Alfaridah. ZH
Jurnal Accounting Information System (AIMS) Vol. 9 No. 2 (2026)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v9i2.2248

Abstract

Public information disclosure and web accessibility are important aspects of Electronic-Based Government Systems (SPBE). This study aims to evaluate and compare the accessibility of six regency-level Information and Documentation Management Officer (PPID) websites in West Java based on their 2025 Public Information Disclosure Monitoring and Evaluation (Monev KIP) scores. Using extreme group sampling, the websites were divided into high-performer (Sumedang, Karawang, and Bandung) and low-performer (Cianjur, Indramayu, and Sukabumi) groups. The websites were automatically tested based on the Web Content Accessibility Guidelines (WCAG) 2.2 using PowerMapper and AudioEye. The results showed 114 findings from AudioEye and 28 findings from PowerMapper, consisting of 22 WCAG issues and 6 ARIA warnings. The high-performer group had more findings than the low-performer group, with 62 AudioEye findings and 18 PowerMapper findings, compared with 52 and 10 findings, respectively. Common accessibility problems included missing accessible names for links and images, low color contrast, and unclear focus indicators. These results indicate that high public information disclosure scores do not always indicate better web accessibility. The findings also highlight the need to combine automated and manual testing for a more complete accessibility evaluation.

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