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  • Feb Unikom Hosts A Visit And Benchmarking Session From The Feb At Tidar University In Magelang, Strengthening Digital-Based Governance And Collaboration Toward An Ai-Ready Campus

    Feb Unikom Hosts A Visit And Benchmarking Session From The Feb At Tidar University In Magelang, Strengthening Digital-Based Governance And Collaboration Toward An Ai-Ready Campus

    BANDUNG, UNIKOM – Tuesday, July 21, 2026, the Faculty of Economics and Business (FEB) at the Universitas Komputer Indonesia (UNIKOM) hosted a benchmarking visit from the Faculty of Economics at Tidar University (UNTIDAR) in Magelang, Central Java. Held in the multipurpose room on the 16th floor of UNIKOM’s Smart Building, the event served as a strategic opportunity for both universities to share best practices in institutional governance, academic development, quality assurance systems, and digital transformation, as well as to strengthen opportunities for collaboration in implementing the Tri Dharma of Higher Education.

    Also present at the event were UNIKOM First Vice Rector for Academic Affairs and Student Affairs, Prof. Dr. Hj. Umi Narimawati, Dra., S.E., M.Si., and UNIKOM Second Vice Rector for Resources, Assoc. Prof. Dr. Agus Riyanto, S.T., M.T., CSBA., the Dean of the UNIKOM Faculty of Economics and Business, Prof. Dr. Siti Kurnia Rahayu, S.E., M.Ak., Ak., CA., along with faculty leadership, university directors, faculty members, program chairs, and educational support staff. Meanwhile, the delegation from Tidar University was led by the Dean of the Faculty of Economics, Prof. Dr. Izza Mafruhah, S.E., M.Si., accompanied by the Vice Dean for Academic and Student Affairs, Axel Giovanni, S.E., M.M., along with faculty members and support staff from the Faculty of Economics at Tidar University.

    The Dean of the Faculty of Economics and Business (FEB) at UNIKOM, Prof. Siti Kurnia, stated that one of UNIKOM strengths lies in its centralized governance system at the university level. Various strategic services ranging from academics, resources, general administration, information technology, to quality assurance are managed by directorates under the coordination of the university leadership, thereby enabling effective, efficient, and productive governance with uniform service standards across all faculties. Therefore, during the benchmarking event, the Faculty of Economics and Business (FEB) at UNIKOM invited the university leadership to ensure that the delegation from Universitas Tidar gained a comprehensive understanding of the management system implemented at UNIKOM.

    Furthermore, the Dean of the Faculty of Economics at Universitas Tidar, Prof. Dr. Izza Mafruhah, S.E., M.Si., expressed her appreciation for the warm welcome extended by UNIKOM. She explained that the primary objective of the benchmarking visit was to study the various best practices implemented by UNIKOM, particularly in organizational governance, information systems, and integrated academic management. “We came to UNIKOM to learn from a university that has developed exceptionally well. There are many things we wish to learn, ranging from organizational governance and integrated information systems to how to foster a work culture that motivates the entire academic community to perform at their best. We view UNIKOM as a university with strong organizational governance, supported by a robust technological infrastructure, clear business processes, and an integrated information system. These aspects serve as inspiration for us to continue improving the quality of governance at the Faculty of Economics, Universitas Tidar,” said Prof. Izza.

    At the start of the benchmarking session, UNIKOM leadership and directors took turns presenting the profiles of their work units, organizational structures, governance, and innovations that have been implemented within the university. The First Vice Rector for Academic and Student Affairs, Prof. Umi, presented an integrated academic and student affairs management system, while the Second Vice Rector for Resources, Assoc. Prof. Dr. Agus, explained the human resource management strategy, organizational structure, and institutional governance that support the university’s effectiveness, efficiency, and productivity.

    The Director of Digital Technology and Information Systems Development (PTDSI), Irfan Dwiguna Sumitra, S.Kom., M.Kom., Ph.D., presented the implementation of the information technology ecosystem that serves as the foundation for UNIKOM’s digital transformation. Various information systems have been developed in an integrated manner to support academic processes, administration, services for the academic community, and data-driven decision-making. This transformation is further strengthened through the use of Artificial Intelligence (AI) in both learning and institutional governance, in line with UNIKOM vision as a Digital Entrepreneurial University and an AI-Ready Campus.

    On this occasion, Prof. Umi also noted that many universities look to UNIKOM as a benchmark due to the institution’s success in establishing information technology-based governance. “Alhamdulillah, UNIKOM is often chosen as a benchmarking destination because our administrative management of faculty and staff is highly regarded. All systems have been integrated with information technology so that services can operate digitally, effectively, efficiently, and in a modern manner,” said Prof. Umi.

    In addition, Prof. Umi added that the results of this benchmarking are expected to mark the beginning of broader cooperation between UNIKOM and Tidar University. According to her, both institutions have the opportunity to further develop this relationship through the signing of a Memorandum of Understanding (MoU), a Memorandum of Agreement (MoA), and an Implementation Agreement (IA). Furthermore, the two universities are also exploring the possibility of developing a domestic double-degree program as a form of academic collaboration that will benefit students, faculty, and the institutional development of both institutions.

    Through this benchmarking activity, UNIKOM Faculty of Economics and Business (FEB) reaffirmed its commitment as a faculty that is open to collaboration, innovation, and the sharing of best practices in support of improving the quality of higher education. In line with UNIKOM’s vision as a Digital Entrepreneurial University and an AI-Ready Campus, the synergy between UNIKOM and Universitas Tidar is expected to generate various collaborative programs that will have a tangible impact on institutional development and produce outstanding, innovative graduates who are ready to face the challenges of the digital transformation and artificial intelligence era. (Directorate of Hms & Pro)

  • The Achievement of Organizational Culture Expected in Accordance with the Quality Improvement Organization through Commitment Top Management

    Authors: Siti Kurnia Rahayu, Raeny Dwi Santy

    Abstract

    Organizational culture and commitment of management is a popular concept at the same time complex identified as a factor that can succeed or thwart the achievement of company objectives. Phenomenon that occurs in Indonesian public organizations is that they have not yet achieved an organizational culture that is in line with the expectations of the organization. Purpose of this study is to search for truth through testing (confirmation) the effect of commitment of management to the culture of the organization. The results are expected to be evidence that the model offered could be a solution to the problem solving organizational culture that took place during this time. The data used was obtained through a questionnaire distributed to 188 LTO in Java, processed statistically using SEMPLS. The research method used explanatory research method, to get answers to basic cause and effect by analyzing the causes of problems in the commitment of management and organizational culture. The results showed that the cultural issue that the organization runs as expected has not happened because the optimal commitment of management yet implemented. During this time the organization’s culture has not run as expected the organization because of the shift in the value of implementing a system of bureaucratic set. Similarly, the commitments of management are not yet fully ensure the implementation of the bureaucratic system. So as to solve the problems that happen organization should give attention to the efforts to steer the organization’s members in the implementation of an organizational culture that values have been set, through an active role in top management indicate continuing dedication on the implementation of the organization’s activities.

    Author keywords

    And tax office; Commitment management; Organizational culture

    This article can be accessed at https://www.scopus.com/pages/publications/84971393475

  • Effect of Intellectual Capital and Turnover Intentions on Lecturer’s Performance, Student Value and Loyalty in Private Universities of West Java

    Author: Eddy Soeryanto Soegoto

    Abstract

    The aims of this research are the following: 1) description of intellectual capital, turnover intentions, lecturer’s performance, student value and loyalty; 2) to test the hypothesis about the effect of intellectual capital on turnover intentions and performance; intellectual capital on student value and loyalty, lecturer’s turnover intentions on lecturer’s performance, and lecturer’s performance on student value and loyalty. The object of this research is private universities in West Java. The method used in this research is survey with testing hypotheses. The researcher uses path analysis as the analysis procedure. The research result shows that: 1) intellectual capital has positive and significant influence on lecturer’s turnover intentions and performance; 2) intellectual capital has positive and significant influence on student value and loyalty; 3) lecturer’s turnover intention has negative and significant influence on lecturer’s performance and student loyalty; 4) lecturer’s performance has positive and significant influence on student value and loyalty. © Eddy Soeryanto Soegoto, 2016.

    Author keywords

    Intellectual capital; Private university; Student loyalty; Turnover intentions

    This article can be accessed at https://www.scopus.com/pages/publications/84964847914

  • Measuring Labour Contributions in the Creation of Added Value in Creative Industries

    Authors: Horas Djulius ; Choi Wongyu ; Juanim ;  Raeni Dwisanty ; Alfath Prannisa

    DOI: 10.1504/IJEPEE.2020.109582

    Abstract

    Recognising the determinants of the creative industry is vital to increase this industry value-added. The study of 16 creative industry sub-sectors in ten creative cities in Indonesia was conducted to depict the importance of capital and labour used in the industry. We use dynamic panel data to estimate production function that describes the relationship between industry value-added and its inputs by using firm-level panel data surveyed by Statistics Indonesia ranging from 2005 to 2015. The result shows that labour provides an essential influence on the industry value added while capital plays insignificant effect. This finding emphasises the need for more advanced capital use in creative industry in developing countries. Copyright © 2020 Inderscience Enterprises Ltd.

    Author keywords

    Added value; Creative city; Creative industry; Labour contribution

    This article can be accessed at: https://www.scopus.com/pages/publications/85092156904

  • Comparative Study of Management Accounting System Models on Company Performance in Indonesia and Malaysia Financial Institutions

    Lilis Puspitawati ; Ruhul Fitrios ; Erik Syawal Alghifari

    DOI: 10.15549/jeecar.v10i3.1286

    Abstract

    This study compares the management accounting system (MAS) model used by financial institutions registered with the Financial Services Authority in Malaysia and Indonesia to ascertain how each affects company performance and identify any differences. A comparative study was used to compare the MAS models in the two nations. A quantitative study of 313 accounting and finance managers in financial firms from 160 firms registered with the Financial Services Authority (OJK) in Indonesia was obtained using a simple random technique. The Covariance Base Structural Equation Model (CB-SEM) was used for data analysis using Lisrel. In addition, a literature review of model comparisons was conducted using prior research findings on the MAS model at financial institutions listed on the Central Bank of Malaysia website. The results of the research in Malaysia demonstrate the impact of the MAS model, which was developed through the three variables of market competition intensity, technological advancement, and innovation on the company’s non-financial performance. The research results in Indonesia also demonstrate the impact of the MAS model, which was developed through the three variables of management strategy, support, and competence on the company’s financial performance. This study demonstrates how the variables created by the two models are used differently. © 2023, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author keywords

    business strategy; management supports; manager competence; MAS models; technological advancement

    This article can be accessed at https://www.scopus.com/pages/publications/85162021582

  • Digital branch: Competitive advantage of banking in Indonesia through information and communication technology to face the 4th industrial era

    Authors: Agus Riyanto, Ina Primiana, Yunizar, Yudi Azis

    DOI: 10.35808/ersj/1394

    Abstract

    This research look at the influence of information and communication technology on operational services’ changes from conventional to digital on the process of deposits opening with digital branch through business process reengineering (BPR) to achieve competitive advantage. This research uses mixed methods, namely quantitative method through SEM SmartPLS statistical test to measure how the influence of information and communication technology on business process engineering to achieve competitive advantage and qualitative methods with development through the IDEF0 framework model through digital branch. Conventional services, customers served by customer service banks to make deposit opening transactions. The innovation in the operational service of digital deposit opening through digital branch makes it become superior for Indonesian banking to compete with other existing banks and improve services to customers. 2018 © International Strategic Management Association. All Rights Reserved.

    Author keywords

    Business Process Reengineering; Information and Communication Technology and Model Framework IDEF0

    This article can be accessed at https://www.scopus.com/pages/publications/85080100901

  • Accounting Information Systems in Indonesia: A Case Study

    Authors: Poni Sukaesih Kurniati ; Suryanto

    DOI: 10.24191/MAR.V20i02-05

    Abstract

    This research aimed to analyze local government accounting information systems in Indonesia. The research was conducted in Bandung, West Java, Indonesia. This research used a qualitative approach where data was collected from in-depth interviews, observations, and review of documents. The results showed that the accounting policies undertaken by the Government of Bandung City were not in accordance with Government Accounting Standards as regulated in the Government Regulation No. 71 of 2010. Accounting policies undertaken by the Government of Bandung were carried out through two stages: accounting for financial reporting and accounting policies. The application of accounting information systems is able to produce useful local government financial statements for users in assessing accountability and making decisions in both economic, social and political decisions. However, in its implementation even though there is an accounting information system, there is still overlap in the use of the accounting base. This research can add to the accounting information system literature, especially regional government accounting information systems. In addition, the results of this study are important in measuring the application of government accounting standards. © 2021, Universiti Teknologi Mara. All rights reserved.

    Author keywords

    Accounting information systems; Accounting policies; Government accounting standards; Local government

    This article can be accessed at: https://www.scopus.com/pages/publications/85115661717

  • Implementation of Community-Based Android Application to 

    Accommodate Public Aspiration in Economic Activities In Indonesia

    Authors: Rino Adibowo ; Rahadi ; Ran Liu

    DOI: 10.15549/jeecar.v10i1.1078

    Abstract

    The purpose of this study is to see how optimizing the use of community-based smartphone apps to accommodate the community’s aspirations in economic activities in Karawang. The Department of Communications and Informatics of Karawang manages the process. The theory used in this study uses the theory of George C. Edwards III, in which there are four policy implementation variables. The results showed that the socialization carried out by the Communication and Informatics Office of Karawang to the community had been carried out according to the procedure but was not maximized evenly. This was because the resources had not been maximized in responding to incoming reports, and the complete support facilities were not yet available to manage smartphone apps. So, it can be concluded that the Department of Communication and Information Karawang needs a solution to solve this problem. © 2023, Institute of Eastern Europe and Central Asia. All rights reserved.

    Author Keywords

    Android application; community-based; implementation; public aspiration

    This article can be accessed at https://www.scopus.com/pages/publications/85146870207?

  • Family Entrepreneurship in Ornamental Plants During Covid-19 Outbreak

    Authors: Eddy Soeryanto Soegoto ; Senny Luckyardi ; Dina Oktafiani

    Abstract

    This study aims to analyse business conditions in the ornamental plants managed by family entrepreneurs during the Covid-19 outbreak. A case study was conducted in Cihideung Village, West Java Province, the centre of ornamental plants business. This research used a descriptive qualitative on SWOT analysis. Observation and interviews were used as the primary data collection techniques while literature review was used as the secondary data collection. SWOT analysis was used to identify the problem by systematically identifying various factors to formulate a business strategy (SO, ST, WO and WT strategies). The sampling method was done by purposive sampling as one of the non-randomized methods. The respondents were ten families who are running the ornamental plants business. The primary data were obtained by interviewing the respondents and observing them directly at the research site. The results of this study indicated that family entrepreneurship in ornamental plants could survive during the Covid-19 outbreak. Even some of them experienced an increase in income. It is closely related to the people’s green lifestyle during the pandemic since the current condition creates the awareness to maintain the balance of nature. In conclusion, family entrepreneurs can survive if they implement right strategies by expanding distribution network, maintaining quality, creating better management and technology utilisation. © 2021, Malaysian Consumer and Family Economics Association. All rights reserved.

    Author keywords

    Covid-19 outbreak; Family entrepreneurship; Ornamental plants

    This article can be accessed at: https://www.scopus.com/pages/publications/85115615984

  • Utilization of Artificial Intelligence in Tax Audit in Indonesia

    Utilization of Artificial Intelligence in Tax Audit in Indonesia

    Author: Siti Kurnia Rahayu

    Abstract

    The purpose of the article is to explain the design of Artificial Intelligence (AI) in the tax audit system which includes the existing status of ICT, the possibility of AI adoption in the Tax Administration System, supporting factors, challenges in implementing AI and the readiness of tax auditors in Directorate General of Taxes (DGT) in implementing AI. The research used a qualitative method through interviews with three key informants. The key informants came from the DGT who designed the Information System at DGT and relevant to the Tax Audit, in Jakarta Indonesia. Apart from key informants, the research also included an analysis of several documents issued by the DGT regarding the Information System at DGT. The data analysis used in this research was inductive analysis. The findings indicate that there are challenges to system development synergy at DGT related to the development process by adopting a private sector work style. DGT is still trying to understand the potential benefits of implementing a system with AI due to the novelty of the system and it has not been tested so that the predictions of benefits are uncertain, as well. © 2021, Universiti Teknologi Mara. All rights reserved.

    Keywords: Artificial Intelligence; Directorate General of Taxes; Tax Administration System; Tax Audit

    This article can be accessed at https://www.scopus.com/pages/publications/85121220252