Admin Website UNIKOM

Tag: information technology major

  • Determining Factors for The Successful of Financial Reporting in Indonesian State-Owned Enterprises

    Authors: Lilis Puspitawati, Muhamad Iqbal Santosa

    DOI: 10.47750/QAS/26.206.25

    Abstract

    The increasing losses experienced are a threat to the business sustainability of state-owned companies in Indonesia. This condition is allegedly due to an ineffective financial reporting system which has an impact on producing low quality accounting information. This research aims to prove the relationship between internal auditors and accounting information systems on the quality of financial reporting at state-owned banks in Indonesia. Quantitative descriptive methods are used to test the influence between variables, then the theoretical model will be tested using the Partial Least Square Structural Equation Model. The research sample was 67 accounting and finance managers of state-owned banks who were selected based on a simple random sampling technique with a minimum sample referring to the provisions of the rule of thumb. Empirically, this research shows that the research model can be tested and that there is a close relationship between the quality of internal auditors and accounting information systems on the quality of state-owned bank financial reports in Indonesia. Meanwhile, the other findings: the effectiveness of accounting information systems contributes more closely to the quality of financial reporting compared to the quality of internal auditors; Auditor competency is the main determining factor for auditors to carry out their role effectively; and ease of access are the main determining factors for the functioning of the accounting information system in the company. © 2025, SRAC – Romanian Society for Quality. All rights reserved.

    Author keywords

    and Financial Reports; Internal Auditors; Quality of Accounting Information Systems

    This article can be accessed at https://www.scopus.com/pages/publications/105006626378

  • Impact of Knowledge Management, IT, Community Service, 

    and University Branding on Education Quality

    Authors: Umi Narimawati ; Marliana Budhiningtias Winanti ; Syahrul Mauluddin ; Dadang Munandar ; Denok Sunarsi

    DOI: 10.15549/jeecar.v10i6.1505

    Abstract

    This study aimed to investigate and comprehend the effects of knowledge management adoption, information technology utilization, and community service programs on university branding and their subsequent impact on the overall quality of education in private tertiary institutions (PTS) in the West Java and Banten region. The research design was quantitative, using a survey approach and a simple random sampling method to gather data from 226 lecturers from private tertiary institutions in West Java and Banten. PLS software version 3.0, based on the Partial Least Squares (PLS) approach, was used to analyze the data. The results showed that knowledge management implementation had no discernible impact on university branding, as shown by a t-statistic value of 1.594 and a P-value of 0.112. © 2023, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author Keywords

    community service program; implementation of knowledge management; quality of education; university branding; utilization of information technology

    This article can be https://www.scopus.com/pages/publications/85178284931

  • Innovation Development of Small Business in Indonesia

    Authors: Intan Permana ; Tomas Chochole ; Nizar Alam Hamdani ; Retno Purwani Sari

    DOI: 10.15549/jeecar.v10i6.1511

    Abstract

    This study examines the factors influencing innovation development in small businesses in Indonesia across various sectors. Innovation is widely recognized as a critical factor in the competitiveness of businesses. This development potential is essential for the entrepreneurs who participated in the questionnaire survey. In fact, out of a total of 85.50% of them are already currently running a business, and they also consider innovation very important. A sample of 400 small business owners was analyzed using descriptive analysis to identify eight factors related to innovation development, including knowledge exploitation, interactive processes, knowledge-intensive business process improvement, new technology-based firms, go-to-market strategies, stricter regulation, and stimulation. The results revealed that three factors were particularly dominant in innovation development. Specifically, knowledge exploitation was strongly correlated with knowledge-intensive, while interactive processes were strongly correlated with knowledge exploitation. Finally, knowledge-intensive was strongly related to knowledge exploitation. These findings underscore the importance of knowledge and interaction in driving innovation among small businesses in Indonesia. By prioritizing these dominant factors, small businesses can develop strategies to remain competitive in a rapidly evolving business environment. © 2023, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author Keywords

    innovation development; interactive process; knowledge exploitation; knowledge intensive

    This article can be accessed at https://www.scopus.com/pages/publications/85178284543

  • Contrasting the Drivers of Islamic Bank Adoption in Indonesia

    Authors: Wenda Wahyu Christiyanto, Vanessa Gaffar, Hilda Monoarfa, Denny Andriana, Eddy Soeryanto Soegoto

    DOI: 10.15549/jeecar.v10i4.1353

    Abstract

    This study aims to determine Indonesia’s Islamic Bank Adoption drivers, especially in some customer groups. PLS-SEM is an analytical method used to test hypotheses. The analysis results show that the mediation type is partial mediation, but the mediation type for East Java customers and Generation Z is complete mediation. Based on the results, Islamic Banks must maintain their excellence to attract more customers. The sense of security in using Islamic Bank products and services is the primary indicator for East Java, generation Z, and non-generation Z customers. The reliability of Islamic Bank products and services is the primary indicator for non-East Java customers. Islamic Banks must also be able to build customer intentions to use Islamic Bank products and services, especially for Generation Z East Java customers. This study finds that intention needs to be built to increase the Adoption of Islamic banking products and services. © 2023, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author keywords

    adoption; Islamic bank; multigroup analysis; PLS-SEM

    This article can be accessed at https://www.scopus.com/pages/publications/85164180477

  • Tourist Satisfaction in Era Society 5.0 as a Marketing Strategy

    Authors: Tuti Anggraeni, Vanessa Gaffar, Disman, Puspo Dewi Dirgantari, Trustorini Handayani

    DOI: 10.15549/jeecar.v10i6.1509

    Abstract

    This research aims to develop a marketing strategy for the Society 5.0 era by increasing tourist satisfaction in the lodging industry’s business sector. Utilizing a quantitative approach with online data distribution, the sample in this study is 128 respondents. The PLS-SEM data analysis technique was used to analyze the questionnaire data. The study’s results indicate that technological innovation services and tourist engagement influenced tourist satisfaction. In contrast, human innovation services, which have no direct impact on tourist satisfaction, must first be filtered through the variable measuring tourist engagement. The engagement of tourists is a moderating variable that influences tourist satisfaction. As tourists directly experience technological and human innovation services, they will affect tourist satisfaction. This research allows business actors in the lodging establishment industry to develop marketing strategies that increase tourist satisfaction, thereby increasing tourist trust and repeated visits in the future. © 2023, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author keywords

    marketing strategy; Society 5.0; tourist engagement; tourist satisfaction

    This article can be accessed at https://www.scopus.com/pages/publications/85178268286

  • Quality of Indonesia Government Financial Statements

    Authors: Sri Dewi Anggadini, Afif Syarifudin Yahya, Asep Saepudin, Surtikanti, Sari Damayanti, Eley Suzana Kasim

    DOI: 10.15549/jeecar.v10i1.1054

    Abstract

    This research aimed to determine the financial accounting system’s effect and human resources’ value regarding the quality of government financial reports. The method used is descriptive and verification of several methods. The unit of analysis is the local government apparatus, and then the observation unit of the regional government agencies. The data processing method uses SEM, and the data used is the primary data. The results indicate an effect of the applicable financial accounting system and the quality of human resources on the value of government financial reports. The result shows that an optimal financial accounting system and competent human resources can influence quality financial reports. This research is expected to be valid for local governments in making decisions to realize effective and efficient financial reporting management. © 2023, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author keywords

    quality of human resources; quality of local government financial statements; regional financial accounting system

    This article can be accessed at https://www.scopus.com/pages/publications/85146842615

  • Indonesia Digital Economic Diplomacy During the Covid-19 Global Pandemic

    Author: Dewi Tri Wahyuni

    DOI: 10.15549/jeecar.v9i1.880

    Abstract

    The study aims to optimize the use of Information Technology in Indonesian diplomacy during the COVID-19 pandemic, especially in the economic sector. To analyze this phenomenon, the research uses qualitative methods. The study is analytical descriptive by collecting detailed data from various sources of information, especially from multiple sources related to the object of this study. The research results concluded that Indonesia does not have a clear agenda or blueprint for using digital diplomacy. Because the use of information technology to publish policies during the COVID-19 pandemic is increasing, Indonesia must continue to learn from many countries in introducing the formulation of an economic digital diplomacy agenda from institutional adaptation to new approaches in foreign policy socialization through new media. This research will impact a more comprehensive digital diplomacy model for Indonesia. © 2022, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author keywords

    COVID-19 Global Pandemic; Digital Diplomacy; Economic; Indonesia; National Interest

    This article can be accessed at https://www.scopus.com/pages/publications/85124362103

  • The Promotion Implementation of the Culture and Tourism Department of Indonesia on the Open Pit Nam Salu Geosit Tourism Object

    Authors: Desayu Eka Surya, Beni Efrianto

    DOI: 10.15549/jeecar.v9i1.871

    Abstract

    The purpose of the study was to determine the implementation of the promotion of the Department of Culture and Tourism of East Belitung Regency at the Open Pit Nam Salu Geosit tourist attraction. The research was conducted with a qualitative approach, using descriptive methods, data collection techniques using literature review, and field studies consisting of observations, interviews, and documentation. The results showed that various promotions had been carried out by the Department of Culture and Tourism of East Belitung Regency to increase tourist visits to the Open Pit Nam Salu Geosit tourist attraction through advertisements, online media, and print media. The officers also carry out promotions through personal selling to promote Open Pit Nam Salu Geosit, namely through Whatsapp broadcasting, exhibitions, and tabletop events. Other promotional activities include sales promotions by launching tour package events in collaboration with the Communication and Informatics Office, Education Office, Industry and Trade Cooperative Office in charge of Small and Medium Enterprises (SMEs) in East Belitung Regency, as well as local and national media. The promotion was carried out because the target public of the Open Pit Nam Salu Geosit tourist attraction varied from social, economic, and age backgrounds. The promotion’s impact and usefulness are that more and more people know about the Open Pit Nam Salu Geosit tourist attraction, so they are interested in visiting it, making the tourist attraction more popular. Research advice is to pay attention to places that sell billboards. For example, by placing them in the middle of the city that the public easily sees them. © 2022, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author keywords

    Culture; Promotion; Tourism

    This article can be accessed at https://www.scopus.com/pages/publications/85124353622 

  • The Meaning of Work and Its Impact on Employee Performance: Comparing the Ethnic and Non-Ethnic Indonesian Entrepreneurs from An Ethno-Business Perspective

    Authors: Eddy Soeryanto S. ; Umi Narmawati

    Abstract

    In this paper, ethno-business refers to the relationships between culture and business and its influence on individual performance. The paper aims to discover how Indonesians of Chinese origin compared to Indonesians of local origins interprete work and how such interpretations affect their businesses or job performances. Analysis is conducted based on two points, namely: first, how Indonesian-Chinese construct the meaning of work and its effect on job performance; and second, how cultural backgrounds have influenced business or job performances among the two groups. The data were taken from selected businesses in a few purposively selected cities across Indonesia. The data were compiled using the general linear model and 400 entreprenuers were analyzed. It has been found thatthere is a significant difference betweenthe two groups in regard to work meaning and business or job performances.

    Author keywords

    Culture; Entrepreneurship; Ethno-business; Indonesia-Chinese; Indonesian entrepreneurs; Work meaning and job/business performance

    This article can be accessed at: https://www.scopus.com/pages/publications/84963757959

  • Agricultural Entrepreneurial Strategy During The Covid-19 Pandemic: Case Study Of Garut, Indonesia

    Authors: Eddy Soeryanto Soegoto ; Senny Luckyardi ; Lia Warlina ; Sri Supatmi

    DOI: 10.15549/jeecar.v9i2.872

    Abstract

    This study aims at proposing a business strategy to maintain the agricultural sector in Garut Regency during the Covid-19 Pandemic. Regardless of the fact that all sectors need special strategies to survive during the COVID-19 pandemic, there are still limited studies focusing on entrepreneurship strategies in the agriculture sector. The method used in this research was descriptive-qualitative with Garut Regency, Indonesia as the case study. Observations were made for a period of one year from October 2019 to October 2020 to observe the resilience of the agricultural sector in Garut district, Indonesia, as primary data and literature review was also used to support this analysis. The data collection results show a reduction in sales and production during the Covid-19 Pandemic due to physical distancing and other social restrictions policies that hinder activities, including the process of purchasing and distributing goods. During the COVID-19 pandemic, the agricultural sector of Garut Regency used a closed-loop strategy, namely by establishing cooperation between farmers and the industrial as well as retail sectors. The success of implementing this strategy is shown from the stable amount of chili agricultural production during the pandemic, as shown in Tables 1 and 2. Therefore, to support this strategy, a supporting strategy that considers internal and external factors in the agricultural sector is needed. This study uses SWOT analysis to determine important aspects in formulating solutions to agricultural problems during the pandemic. Based on the identified factors, various strategies were obtained to strengthen the economic structure of farmers from the short to the long term. As a result, farmers are expected to increase production and welfare as well as can become a momentum for strengthening national food independence. It is hoped that this research can be used as a reference for other researchers in their research and add insight. © 2022, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author keywords

    Agriculture; Covid-19; Economic; Entrepreneurship; Farmer; SWOT

    This article can be accessed at: https://www.scopus.com/pages/publications/85124344824