Relevant User Research Articles

User experience research in the development of digital health products: Research letter

BackgroundDigital health solutions are facing an increasing impact on healthcare. The current scientific focus is mainly set on clinical studies providing efficacy for different indications. In contrast to pharmaceutical therapy, user experience plays a major role in digital health. However, fundamental scientific knowledge about patient engagement, adoption and qualitative user experience of digital health solutions is missing. ObjectiveTo perform user experience design research for the development of a disease management platform for fibromyalgia-like post-COVID19 syndrome. To discuss relevant user experience and its current status in digital health products development. MethodsA literature review on PubMed and interviews with digital health stakeholders were performed. German registered digital health applications (DiGAs) for musculoskeletal indications were reviewed in terms of front-end design and navigation. An online user experience design survey about Patient Reported Outcomes (PROs) collection was sent to patients from a Swiss post-COVID19 patient association. ResultsThe literature documenting patient experience aspects in digital health is poor despite all stakeholders agreed on its importance, potentially also influencing efficacy of the therapies. Currently available DiGAs have a heterogeneous front-end design without clear user interface design or navigation strategy, respectively. Patient online surveys have shown to be easily feasible and effective tools for qualitative user experience research. Basic user experience research provided helpful guidelines for choices in design features for the purpose of the development of a digital health product. ConclusionsUser experience research as a tool in the patient-centric development of a digital health product provides valuable data. This data has the potential to help increase adoption and efficacy of the product. Further research studies are needed to clarify the role of user experience in digital therapies.

Water-Soluble Synthetic Polymers: Their Environmental Emission Relevant Usage, Transport and Transformation, Persistence, and Toxicity

Water-soluble synthetic polymers (WSPs) are distinct from insoluble plastic particles, which are both critical components of synthetic polymers. In the history of human-made macromolecules, WSPs have consistently portrayed a crucial role and served as the ingredients of a variety of products (e.g., flocculants, thickeners, solubilizers, surfactants, etc.) commonly used in human society. However, the environmental exposures and risks of WSPs with different functions remain poorly understood. This paper provides a critical review of the usage, environmental fate, environmental persistence, and biological consequences of multiple types of WSPs in commercial and industrial production. Investigations have identified a wide market of applications and potential environmental threats of various types of WSPs, but we still lack the suitable assessment tools. The effects of physicochemical properties and environmental factors on the environmental distribution as well as the transport and transformation of WSPs are further summarized. Evidence regarding the degradation of WSPs, including mechanical, thermal, hydrolytic, photoinduced, and biological degradation is summarized, and their environmental persistence is discussed. The toxicity data show that some WSPs can cause adverse effects on aquatic species and microbial communities through intrinsic toxicity and physical hazards. This review may serve as a guide for environmental risk assessment to help develop a sustainable path for WSP management.

Personal data and personalisation in media: experts’ perceptions of value, benefits, and risks

PurposeMedia users daily exchange personal data for “free” personalised media. Is this a fair trade, or user “exploitation”? Do personalisation benefits outweigh privacy risks?Design/methodology/approachThis study surveyed experts in three consecutive online rounds (e-Delphi). The authors explored personal data processing value for media, personalisation relevance, benefits and risks for users. The authors scrutinised the value-exchange between media and users and determined whether media communicate transparently, or use “dark patterns” to obtain more personal data.FindingsCommunication to users must be clear, correct and concise (prevent user deception). Experts disagree on “payment” with personal data for “free” personalised media. This study discerned obstacles and solutions to substantially balance the interests of media and users (fair value exchange). Personal data processing must be transparent, profitable to media and users. Media can agree “sector-wide” on personalisation transparency. Fair, secure and transparent information disclosure to media is possible through shared responsibility and effort.Originality/valueThis study’s innovative contribution is threefold: Firstly, focus on professional stakeholders’ opinion in the value network. Secondly, recommendations to clearly communicate personalised media value, benefits and risks to users. This allows media to create codes of conduct that increase user trust. Thirdly, expanding literature explaining how media realise personal data value, deal with stakeholder interests and position themselves in the data processing debate. This research improves understanding of personal data value, processing benefits and potential risks in a regional context and European regulatory framework.

Investigation of Efficient Backup Tecniques To Reduce Late In Cloud Systems: A Modeling Study

From the formation stages of the information society to the present day, new developments have been experienced in many areas such as data formation, processing, storage and sharing of data in electronic environments. In this context, many new technological concepts have been included in our lives. When it comes to data storage environments, the concept of "Cloud Computing", which has been developing and increasing in popularity in recent years, comes to our minds. Cloud computing, with its known definition, is an internet-based technology service that provides access to the data stored on its servers at any time through internet access and allows users to benefit from the services offered by the system to the extent they want. While the advantages of cloud computing systems such as low cost, high performance, not requiring physical materials and being flexible can be mentioned, it is also emphasized that it brings many problems in terms of system. The most important of these problems; the lack of resources in cloud computing service providers, causing unpredictable delays in server response times. Based on all this information, this research is structured on the development of solution processes on these delays. In this sense, it is possible to consider three areas of cloud infrastructure; cloud computing, distributed storage and streaming communications. One of the first solutions that comes to mind is duplicating a task on multiple machines and waiting for the earliest copy to finish can reduce service latency; but intuitively, it costs additional computing resources and increases the queue load on servers. In this context, the effect of redundancy on the tail will be analyzed in the first part of the research. As a solution proposal, in this section, it will be discussed that service delays and queue load can be reduced by using the replication method, thus making the system more efficient. In a similar way, by requesting more than one copy of a file and waiting for any of them to arrive, the cloud storage requests will be accelerated for content download. In the second part of the research, generalization will be made from replication to coding and the (n, k) fork-join model will be studied to analyze the delay in accessing a storage system with (n, k) deletion code. This analysis will provide practical information that several users can access a content at the same time and provide faster service to the relevant users. Achieving low latency in streaming communication is even more difficult, as packets must be transmitted quickly and sequentially. Based on this structure, in the third part of the research, it is aimed to develop deletion codes to transmit redundant packet combinations and ensure smooth playback. Experimental modeling method was used as a research method in the study. In general, the aim of the research is to blend various mathematical tools from queuing, theory coding and renewal processes. It is foreseen that the techniques and insights to be developed with these dimensions of the research can be applied to other systems with stochastically changing components, and integrated studies can be made and contribute to the literature in this context.

Improving social justice in observational studies: protocol for the development of a global and Indigenous STROBE-equity reporting guideline

BackgroundAddressing persistent and pervasive health inequities is a global moral imperative, which has been highlighted and magnified by the societal and health impacts of the COVID-19 pandemic. Observational studies can aid our understanding of the impact of health and structural oppression based on the intersection of gender, race, ethnicity, age and other factors, as they frequently collect this data. However, the Strengthening the Reporting of Observational Studies in Epidemiology (STROBE) guideline, does not provide guidance related to reporting of health equity. The goal of this project is to develop a STROBE-Equity reporting guideline extension.MethodsWe assembled a diverse team across multiple domains, including gender, age, ethnicity, Indigenous background, disciplines, geographies, lived experience of health inequity and decision-making organizations. Using an inclusive, integrated knowledge translation approach, we will implement a five-phase plan which will include: (1) assessing the reporting of health equity in published observational studies, (2) seeking wide international feedback on items to improve reporting of health equity, (3) establishing consensus amongst knowledge users and researchers, (4) evaluating in partnership with Indigenous contributors the relevance to Indigenous peoples who have globally experienced the oppressive legacy of colonization, and (5) widely disseminating and seeking endorsement from relevant knowledge users. We will seek input from external collaborators using social media, mailing lists and other communication channels.DiscussionAchieving global imperatives such as the Sustainable Development Goals (e.g., SDG 10 Reduced inequalities, SDG 3 Good health and wellbeing) requires advancing health equity in research. The implementation of the STROBE-Equity guidelines will enable a better awareness and understanding of health inequities through better reporting. We will broadly disseminate the reporting guideline with tools to enable adoption and use by journal editors, authors, and funding agencies, using diverse strategies tailored to specific audiences.

A process perspective of immersive virtual reality user experiences: Transition dynamics and mechanisms during gameplay

Extending the relevant theoretical perspectives of spatial presence and flow, we argue that a process perspective can help capture the complexities of multifaceted user experience. In this study, we examined how players feel, perceive, and act during virtual reality (VR) gameplay. We employed a qualitative research strategy combining in-depth interviews and field observations in a VR amusement park. Based on grounded and thematic analysis, we developed an integrated process model that describes players’ enjoyment states during VR single-player and cooperative games and illuminates the mechanisms that influence players’ gaming experiences. We then further developed process design elements for VR games. The findings and models proposed in this study provide theoretical insights into relevant VR user experience studies. The findings of this study may also provide game designers and industry practitioners with insights into designing interactive systems to enhance user experience and engagement.

Factors contributing to the successful development and use of mobile digital libraries: a systematic literature review

Purpose The purpose of this paper is to review the literature on factors that contribute to the successful development and use of the mobile digital library (DL). This aim will be achieved by reviewing selected journal articles on mobile DLs' successful development and use. This paper argues that the concept of DLs is evolving because of the dynamic nature of knowledge and technological developments in the infosphere. Design/methodology/approach A systematic literature search of journal article factors that contribute to the successful development and use of the mobile DL was accomplished by searching the following databases: Emerald insight, Science directory and Google Scholar. The systematic review was conducted following the preferred reporting items for systematic reviews and meta-analyses guidelines. This study applied Rogers's (1965) Diffusion of innovation theory to unpack the attributes of innovation to unpack contextual factors shaping African conceptions of mobile libraries (m-libraries). The studies reviewed were published from 2016 to 2021. This paper is based on a systematic literature review. This paper uses publicly available literature on the theme of DLs concerning m-libraries. Among the search terms used for the study were: “digital libraries”, “Africa and digital libraries”, “electronic libraries”, “information communication technologies”, “access to information” and “mobile digital libraries”. Findings Reviewed literature indicates that myriad factors can contribute positively or negatively to the successful development and use of the mobile DL. These factors include the degree of staff awareness and understanding of the potential of mobile technologies in enhancing the provision of library services, the availability of relevant digital content, library staff and users’ level of digital and information literacy competencies to navigate digital platforms, user friendliness of DL platforms, material and financial support to access m-libraries, power supply and access to internet connectivity. Practical implications The results from this study will generate knowledge and insight into the factors that affect the development and optimal use of mobile DLs to enhance and widen access to scholarly databases irrespective of time and space. This study will make recommendations that will enable South African policymakers to make informed decisions relating to the factors affecting the development and usage of mobile DLs for enhanced learning, teaching and education. Originality/value Given the growing number of scholarly publications on mobile DLs, this study seeks to discover how such technologies can help enhance learning, teaching and research in higher education. This study’s findings will provide a scientific basis for policymakers and researchers with evidence-based knowledge that raises the value of mobile DLs. It was discovered that if the identified factors are handled well, users can easily access tools, such as databases, electronic journals and online reference tools, and this could improve the quality of teaching and learning.

Review of User Interface-Facilitated Serendipity in Recommender Systems

Serendipity has become a desirable quality in designing recommender systems and user interfaces, hence offering a new measurement for system quality. At the same time, recognizing serendipitous experiences and determining their value is difficult due to their subjective nature. This review builds on 10 studies of user interfaces facilitating serendipity studies and attempts to understand the patterns that guide relevant user interface designs in recent recommender systems. This study furthers our understanding of turning the elusive experience of serendipity into more actionable user interface designs and patterns. The key findings are as follows. First, user controls and visualizations have facilitated serendipity, but studies of recommender systems have not gained considerable attention. Second, frameworks instrumental for user-interface-facilitated serendipity have not gained the researcher's worthy attention. Third, developing countries need to explore serendipity-facilitating recommender systems with more diverse users and more prominent test cases.

Google Trends as a digital marketing tool: methodical aspects

The aim of the article is to identify and analyze the menus and options of Google Trends for the digital marketers. Analyses results. The article is devoted to the problem of expanding the information base of marketers through the use of Google Trends, which allows to analyze the search queries of users of the Google search system and create appropriate graphic visualizations of the popularity of various search terms and topics. It was established that the researched tool expands the information base for the work of digital marketers, in particular through the use of such sections of the service as «Explore», «Compare», «Trending Searchers. Daily search trends», «Trending Searchers. Realtime Search Trends», «Year in Search», «Subscriptions». For example, data from the «Year in search» category, in particular the «purchase of the year» category, shows the most relevant user needs that were relevant in a certain year. The general and additional capabilities of Google Trends for digital marketers have been highlighted. The general capabilities of this service include: determining trends by specific search terms or topics, determining the specifics of the dynamics of the popularity of specific search terms or topics, searching and analyzing competitors, researching various digital search platforms, and operational monitoring general current trends in the country. The general capabilities will be useful for all digital marketers, regardless of the specifics of their activity. Additional features of Google Trends include: creation of relevant content, refinement of the semantic core of the site, optimization of the content plan, clustering of topics and the search for reasons for website traffic fluctuations. Additional opportunities will be useful for more highly specialized product promotion specialists (content marketers, brand marketers, SEO specialists, SMM marketers, story makers, etc.). The authors summarized that the research of the dynamics of interest of network users through Google Trends helps to plan marketing initiatives for the future, align the content of sites with current trends, and analyze the activities of competitors. Conclusions and directions for further research. The analysis of the features of the use of other digital marketing tools and the comparison between them in terms of the effectiveness of their use for the performance of specific tasks set before digital marketers are identified as promising for further research.

COVID-19 Response Resource Engagement and User Characteristics of the Wichealth Web-Based Nutrition Education System: Comparative Cross-sectional Study.

In response to the COVID-19 pandemic, Wichealth launched 4 information resources on the site's user landing dashboard page. These resources were used consistently during the period in which they were available (April 1, 2020, through October 31, 2021); however, only 9% (n=50,888) of Wichealth users eligible for inclusion in the study accessed at least one resource. User engagement with emergency response resources within the context of a web-based health educational tool has not been well investigated due to a paucity of opportunities and a lack of the ability to evaluate relevant users at scale. This investigation was carried out to understand if user characteristics and behaviors measured by the Wichealth web-based education system are associated with a participant's motivation, or lack thereof, to engage with the added COVID-19 resources. Sociodemographic characteristics were gathered from Wichealth users with at least one lesson completed and a complete user profile to identify which factors increase the likelihood of user access of any of the Wichealth COVID-19 response resources during the 19-month period between April 1, 2020, and October 31, 2021. A logistic regression analysis was conducted to determine the relative importance of all factors on the likelihood of a user accessing the COVID-19 resources. A total of 50,888 unique Wichealth users included in the study accessed the COVID-19 response resources 66,849 times during the time period. During the same period, 510,939 unique Wichealth users completed at least one lesson about how to engage in healthy behaviors with respect to parent-child feeding but did not access any COVID-19 resources. Therefore, only 9% of Wichealth users who completed a lesson during the time when COVID-19 response resources were available accessed any of the information in those resources. Users of the Spanish language Wichealth version, older users, those less educated, and users with prior Wichealth lesson engagement demonstrated the greatest likelihood of COVID-19 resource use. This investigation presents findings that demonstrate significant differences between Wichealth users that opted to access COVID-19-specific resources and those who chose not to during their web-based educational session. Reaching users of a web-based educational system with supplemental information may require multiple strategies to increase coverage and ensure the widest possible distribution.

TikTok as a source of information regarding premature ejaculation: a qualitative assessment.

Patients are increasingly looking to social media platforms for medical information. In this study we aimed to evaluate the quality of information regarding premature ejaculation (PE) on TikTok. The term "premature ejaculation" was searched on TikTok on a single day in May 2022. Videos were sorted by 3 reviewers as reliable or unreliable based on the accuracy of video content. Relevant user metrics were collected for each video, including the numbers of likes, shares, and followers, and the video length, source of upload, and speaker type. The quality of information was objectified with 2 validated tools, with mean scores obtained from the 3 reviewers, the Patient Education Materials Assessment Tool (PEMAT) and the 5-point modified DISCERN instrument. Outcomes were video reliability categorization, video and user metrics as described above, and video quality as quantified by PEMAT and DISCERN scores. Eight videos were categorized as reliable and 32 videos were categorized as unreliable. The mean number of "likes" per video was higher in the reliable than in the unreliable group (1238 vs 126, P < .018). Accounts posting reliable videos had higher mean numbers of followers than those posting unreliable videos (55 050 vs 12 042, P = .025). The majority of unreliable videos (75%) vs reliable videos (12.5%) were posted by self-identified patients or individual users, whereas 62.5% of reliable videos vs versus 6.3% of unreliable videos were posted by individual physicians or physician groups. Few videos overall mentioned PE definition, indications for PE treatment, types of treatment, or value of psychological intervention (12.5%, 15%, 22.5%, and 5.0% of videos, respectively). Video length and number of shares did not differ between groups. Reliable videos had higher PEMAT (73.0 vs 45.1, P < .001) and DISCERN (2.7 vs 0, P < .001.) scores. There exists a critical need for enhanced quality of medical information on social media platforms in hopes of encouraging patients with impaired sexual function to seek appropriate medical care. Strengths of this study include the objective use of validated quality assessment tools and a focus on TikTok as an emerging social media platform. Limitations include large numbers of excluded videos. The quality of available information regarding PE on TikTok is low, with a significant percentage of videos on this topic fraught with inaccuracies. Given TikTok's prominence as a social media platform primarily geared toward younger audiences, we emphasize the need for improvement in the quality of information available regarding PE and its management.

From auxiliary data to research prospects, a review of gridded population mapping

AbstractPopulation has significant application value and scientific significance in resource use, public health, public transportation, disaster assessment, and environmental management. However, traditional census data can not show the population density difference within census units. Furthermore, census data are not uniform across countries, and reconciling these differences when using data from multiple countries require considerable effort. Finally, there are scale differences between census and geospatial data (e.g., land use/cover), making data analysis and needed research difficult. These challenges significantly limit the applications of census data. The advent of gridded population mapping (GPM) technology has overcome these challenges. GPM technology has developed rapidly in recent years. The research data and models are rich and diverse, and many achievements have been made. A systematic review of the current state of GPM research will help relevant researchers and data users. This article begins by summarizing the core elements of GPM research in four aspects: auxiliary data, models, accuracy, and products. It will then go on to four problems prevalent in GPM research that have direct or indirect effects on the accuracy of GPM. Finally, the article prospects GPM research from four different aspects based on the current state of research.

Analysis of user interactions with a digital health wallet for enabling care continuity in the context of an ongoing pandemic.

The onset of COVID-19 and related policy responses made it difficult to study interactive health informatics solutions in clinical study settings. Instrumented log and event data from interactive systems capture temporal details that can be used to generate insights about care continuity during ongoing pandemics. To investigate user interactions with a digital health wallet (DHW) system for addressing care continuity challenges in chronic disease management in the context of an ongoing pandemic. We analyzed user interaction log data generated by clinicians, nurses, and patients from the deployment of a DHW in a feasibility study conducted during the COVID-19 pandemic in Kenya. We used the Hamming distance from Information Theory to quantify deviations of usage patterns extracted from the events data from predetermined workflow sequences supported by the platform. Nurses interacted with all the user interface elements relevant to triage. Clinicians interacted with only 43% of elements relevant to consultation, while patients interacted with 67% of the relevant user interface elements. Nurses and clinicians deviated from the predetermined workflow sequences by 42% and 36%, respectively. Most deviations pertained to users going back to previous steps in their usage workflow. User interaction log analysis is a valuable alternative method for generating and quantifying user experiences in the context of ongoing pandemics. However, researchers should mitigate the potential disruptions of the actual use of the studied technologies as well as use multiple approaches to investigate user experiences of health technology during pandemics.

Abstracting Data in Distributed Ledger Systems for Higher Level Analytics and Visualizations

By design, distributed ledger technologies persist low-level data, which makes conducting complex business analysis of the recorded operations challenging. Existing blockchain visualization and analytics tools such as block explorers tend to rely on this low-level data and complex interfacing to provide an enriched level of analytics. The ability to derive richer analytics could be improved through the availability of a higher level abstraction of the data. This article proposes an abstraction layer architecture that enables the design of high-level analytics of distributed ledger systems and the decentralized applications that run on top. Based on the analysis of existing initiatives and identification of the relevant user requirements, this work aims to establish key insights and specifications to improve the auditability and intuitiveness of distributed ledger systems by leveraging the development of future user interfaces. To illustrate the benefits offered by the proposed abstraction layer architecture, a regulated sector use case is explored.

Users Meet Clarifying Questions: Toward a Better Understanding of User Interactions for Search Clarification

The use of clarifying questions (CQs) is a fairly new and useful technique to aid systems in recognizing the intent, context, and preferences behind user queries. Yet, understanding the extent of the effect of CQs on user behavior and the ability to identify relevant information remains relatively unexplored. In this work, we conduct a large user study to understand the interaction of users with CQs in various quality categories, and the effect of CQ quality on user search performance in terms of finding relevant information, search behavior, and user satisfaction. Analysis of implicit interaction data and explicit user feedback demonstrates that high-quality CQs improve user performance and satisfaction. By contrast, low- and mid-quality CQs are harmful, and thus allowing the users to complete their tasks without CQ support may be preferred in this case. We also observe that user engagement, and therefore the need for CQ support, is affected by several factors, such as search result quality or perceived task difficulty. The findings of this study can help researchers and system designers realize why, when, and how users interact with CQs, leading to a better understanding and design of search clarification systems.

Aligning Pakistani Matric English Test with the CEFR

The present research study intends to address crucial issues of English language testing in the Pakistani Matric system in order to contribute towards a more valid, reliable and improved language testing system for the relevant test users, English curriculum designers and developers, researchers and teachers. The focus of the study is to determine how the testing system is comparable in terms of its English language testing procedures to Common European Framework of Reference, a framework for standardized good practice of language testing. The paper analyses the testing systems for secondary level education in Pakistan, Matric&nbsp; and provides a preliminary study to link Matric English test to CEFR.

An Analysis of Data Mining Techniques in Software Engineering Database Design

With the advent of Internet information technology, data mining technology has been applied in various fields of China's social and industrial development, and has promoted the quality development of the industry [1]. Nowadays, people are widely influenced by Internet computer technology, and the application of computer technology has been indispensable in life, work and study. At the same time, data mining technology arises from Internet communication technology and is used as an important technical means of operation and development by various industries, especially the application of data mining technology in university software engineering teaching is becoming more and more widespread, but there are still many unavoidable problems that require scholars to pay more attention. The article analyzes and discusses the significance of applying data mining technology in software engineering [2], and on this basis, the application path of data mining technology in software engineering database design is proposed, including: mining information, mining loopholes, mining execution records and open source. It is hoped that relevant technology users can efficiently apply data mining technology to make software engineering It is more reasonable and efficient, so that software engineering can be further developed. This paper presents the implementation and performance analysis of the teacher management decision-making system based on data mining, and introduces the implementation process of the system in detail.

Design and Implementation of Power Communication Optical Cable Account Management System Based on GIS Technology

At present, the management mode of optical cable account data is mainly based on the traditional manual document entry method, and the electronic forms, CAD drawings, electronic documents and other types are used for manual recording. This method not only has large workload and low accuracy, but also can not accurately record the specific geographical location of the optical cable, thus affecting the efficiency of the operation and maintenance personnel in troubleshooting. There is an urgent need for a set of auxiliary system to facilitate the management of optical cable account data, so as to improve the efficiency of optical cable account management and optical cable operation and maintenance. On the basis of the existing new technology, the operation mode and information management mode of the power cable are analyzed to make the relevant data flow direction. This paper introduces a set of power communication optical cable account management system based on GIS to meet the needs of relevant users, combining the current status and requirements of optical cable account data management.The system can implement a comprehensive management of the communication optical cable, including the operation, maintenance, overhaul and accident management of the optical cable, which plays a positive role in improving the operation and management level of the optical cable.

Responsive Web Design Trend in Official Ministries and Government Institutions Websites in Palestine

Websites compatibility with different browsers is quite necessary as modern technology evolves and more new devices are being invented. This paper aims at determining the application of the Responsive Web Design approach in the Palestinian ministries and governmental institutions. Thirty official websites in Palestine were evaluated and tested using Google DevTools, which is a testing environment that provides a quick and easy way to test websites on mobile devices and tablets, and the Google Mobile-Friendly Test Tool, which analyzes URLs and progress reports on a site's relevance for mobile users. Maintaining accuracy in results, real devices were used to test the responsiveness of the websites. The survey results have shown that 40% of the ministries and official governmental institutions' websites are responsive ones, 30% are semi-responsive, and 30% are unresponsive websites. They also have revealed that 43% of the websites are compatible with mobile phones and tablets. The study highly signifies the responsive design technology as it is a suitable and viable solution for providing web content in an effective and efficient manner for the users of desktop devices and mobile phones with different screen sizes. The researchers also recommended that websites providing electronic services should be given special attention and that a responsive design approach should be used with different dimensional frameworks.

Analisis Penyebab Laporan Keuangan Masjid Tidak Sesuai Dengan Standar Akuntansi

&lt;p&gt;&lt;em&gt;This study aimed to analyze the factors that caused the Takmir of Cheng Ho Mosque and Al Irsyad Mosque in Surabaya not to apply ISAK 35 in preparing financial reports. This study uses a qualitative method with a case study approach. The study's results revealed that the factors causing the Takmir not to apply ISAK 35 to the mosque's financial reports were that the mosque Takmir did not have sufficient knowledge about ISAK 35. The mosque's financial reports were presented following the financial information needs of Takmir and donors who were not complex. The presentation of mosque financial reports based on ISAK 35 is too complicated, so the cost of presenting information is high, but the relevance (benefit) for users of mosque financial reports is low. The results of this study imply that simpler mosque financial accounting guidelines or standards are needed to balance the relevance and cost of presenting mosque financial information. There needs to be the socialization of mosque financial accounting guidelines or standards for mosque Takmir.&lt;/em&gt;&lt;em&gt;&lt;/em&gt;&lt;/p&gt;