Understanding Of Information Systems Research Articles

Hybridization of solitons in realistic non-instantaneous fibers

Non-local nonlinearities are an integral part of numerous physical systems. Yet, their dissipative nature makes it hard to identify and verify stable eigenstates rigorously. This work sheds new light onto the existence of temporally non-local solitons – a class of dissipative self-maintaining states in time theoretically predicted to emerge in media with a time-delayed (i.e., non-instantaneous) nonlinear response. Revisiting the non-instantaneous nonlinear Schrödinger equation introduced by Conti et al., I introduce a semi-analytical approach to reveal such non-instantaneous solitons in liquid-type media which exhibit realistic non-exponential response functions featuring both rise and decay times. I investigate the susceptibility of such states to typical perturbations, such as third-order dispersion, instantaneous Kerr nonlinearity, and causality of the material response. Empirical numeric experiments illustrate how non-instantaneous solitons may compete against and even fuse with instantaneous (Kerr-type) solitons to an inseparable hybrid solitary waves. While finding a numerical solution to define the nature of this mixed state remains a challenge, I introduce a phase balance condition and other benchmarks which will allow to identify the occurrence of such states in realistic liquid-core fiber systems in future work. The findings of this study give reason to hypothetize a new type of dissipative solitary state and provide new means to understanding information transport and system dynamics of highly non-instantaneous nonlinear systems, particularly liquid-core optical fibers and waveguides.

Perkembangan UMKM Di Indonesia : Peran Pemahaman Akuntansi, Teknologi Informasi dan Sistem Informasi Akuntansi

This study aims to determine the development of MSMEs in Indonesia which is influenced by several factors including the role of understanding accounting, information technology, and information systems. The sampling technique used a census technique with a total of 100 respondents who were randomly selected. The analytical test tool used is SmartPLS v.3.2.9 with the SEM (Structural Equation Modeling) analysis method. This analysis is a statistical testing technique to describe the simultaneous linear relationship between indicator variables and variables that cannot be measured directly. This research method uses a quantitative approach with explanatory research with measurement models of Convergent Validity, Discriminant validity, Composite reliability, Alpha Cronbach indicators, and statistical hypothesis testing. The results of this study indicate that the P-Values are 0.000 <0.05 so that Accounting Understanding has a positive and significant influence on the development of MSMEs in Indonesia, the P-Values are 0.054 > 0.05 so that the Utilization of Information Technology has no direct and significant influence on The development of MSMEs in Indonesia and the influence of the variable Accounting Information System on the development of MSMEs has a P-Value of 0.001 <0.05 so that the Accounting Information System has a direct and significant effect on the development of MSMEs in Indonesia.

CAN THE SYSTEM, INFORMATION, AND SERVICE QUALITIES IMPACT EMPLOYEE LEARNING, ADAPTABILITY, AND JOB SATISFACTION?

The quality dimensions of an information system, such as system, information, and service qualities, play a crucial role in determining the overall performance of an organization. These quality dimensions are significant as they can impact employee outcomes, which are key factors in determining whether an organization is able to achieve a competitive advantage in the market. The aim of this study is to explore the impact of quality dimensions on employee outcomes such as learning ability, adaptability, and job satisfaction. The research was conducted by distributing a structured survey questionnaire to 300 employees of 8 commercial banks at different management levels. The measurement and structural models were analyzed using Smart PLS. This study employed descriptive analysis to present a comprehensive demographic profile of both the organizations and the participants. Out of the nine hypotheses tested, seven were found to be significant. The findings of this study show that while all three quality dimensions (system, information, and service) of information systems positively affect employee learning, only system and information qualities positively affect employee learning, and as for job satisfaction, only system and service qualities play an important role. Therefore, implementing suitable information systems to improve employee outcomes in an organization, especially a financial organization, is paramount in this information age. This research contributes to understanding information systems, their implementation, and employee outcomes in an organization.

Analysis Of Factors Affecting Internal Audit Quality With An Understanding Of Information Systems As Moderation Variables

This study aims to examine and analyze the relationship between time budget pressure and auditor competence on the quality of internal audit with an understanding of information systems as a moderating variable at the ministry of finance inspectorate. The method used in this study is a comparative causal research method which aims to determine the causal relationship of the independent variables, namely time budget pressure and auditor competence with the dependent variable, namely the quality of internal audit with the moderating variable understanding of information systems. The research population was 374 people with a sample of 87 people who were determined by purposive sampling technique. Data collection techniques using a questionnaire. Based on hypothesis testing, budget pressure has a positive but not significant effect on the quality of internal audits and auditor competence has a significant positive effect on audit quality. an understanding of the information system as a moderating variable cannot weaken the influence of the budgetary pressure variable on the quality of internal audit and an understanding of the information system as a moderating variable cannot strengthen the influence of auditor competence on the quality of internal audit.

A Survey of Contemporary and Emerging Research Methods in Information Systems Research

This paper's major goals are to present an overview of the current research trends in information systems (IS), investigate the causes of those trends, evaluate the relevance and effectiveness of those trends, and then suggest strategies to enhance IS research. The study builds a foundation for understanding information systems research. The concepts of positivism, interpretivism, qualitative, and quantitative research are discussed in this paper along with current trends in information system research methodologies. It also highlights the distinctions between qualitative and quantitative approaches and provides justification for the use of case studies in information systems. The study's methodology involved online desk research, with a primary focus on studies between 2018 and 2022.

Interaction of Ethics and Understanding of Auditor Information Systems in Determining Audit Quality

Purpose: this research to analysis internal and external factors influencing audit quality. Internal factors include independence, competence, understanding of information system and audit ethic. Meanwhile, external factors involve time budget pressure and audit fees.
 Desigm/methodology/approach: of this study was using survey by distributing questionnaires via online and offline with auditor respondent in Java Island. The respondents are 35 auditors who are spread around Surabaya. Hypothesis testing used regression test and interaction test.
 Finding: the results in this study were Competence and Independence had a positive effect on Audit Quality; Audit Fee and Time Budget Pressure had no effect on Audit Quality; (Interaction between Auditor Competencies) Auditor Ethics had no effect on Auditor Quality; (Interaction between Auditor Independence) Auditor Ethics had a negative effect on Auditor Quality; (Interaction between Time Budget Pressure) Understanding of Information Systems had no effect on Audit Quality. 
 Research limitation/Implication: in this research only auditor responden in surabaya.
 Practical Implication: is understand the factors thaht influence audit quality.
 Originality/value: this reaearch is factors influencing audit quality to auditors in surabaya.
 Paper type: is research paper

Analisis Pengetahuan Kepala Madrasah Tentang Sistem Informasi Dan Iklim Kerja Untuk Membentuk Efektivitas Kepemimpinan Di MTS Swasta Yaspen Muslim Pematang Tengah


 
 
 
 The formulation of the problem in this study is: How is the effectiveness of the madrasa principal's leadership in managing information systems and work climates at Yaspen Muslim Islamic Private MTs Pematang Tengah. Another problem that can be found is that the creation of a good work climate in the madrasa environment has not been fulfilled. The principal applies an authoritarian system in leading the school so that a conducive school climate is not created. Leadership does not work effectively in madrasas. The impact is certainly very large for the education management that is carried out. The goals to be achieved will be difficult to achieve optimally because the existing systems are not well developed with one another. Innate will tend to be uncomfortable at work and the results will definitely not be effective. For this reason, it is necessary to build a good working relationship between the principal and the teacher. The conclusions in this study are that: An analysis of the madrasa principal's knowledge of information systems and work climate has a significant effect on the effectiveness of the madrasa principal's leadership. This is because if the principal does not have an understanding of information systems and the work climate, it can hinder the formation of leadership effectiveness. So, based on the results of observations and interviews conducted with resource persons, it can be concluded that the head of the madrasa has made a maximum contribution in shaping leadership effectiveness through knowledge of information systems and a good work climate.
 
 
 

Analysis of Employee Performance at the Regional Secretariat of the Riau Islands Province During the Covid-19 Pandemic

Employee performance is a result achieved by employees in their work according to certain criteria that apply to a particular job. Employee performance is a function of the interaction between ability and motivation. The purpose of this paper is to analyze the performance of employees at the Regional Secretariat of the Riau Islands Province during the COVID-19 Pandemic. The research method uses descriptive qualitative. Data collection techniques using secondary data and data analysis using a triangulation approach of relevant facts and logic. The analysis shows that employee performance is not optimal due to the lack of supporting facilities that are not focused on performance budgeting. Because during the COVID-19 period, the focus was only on recovering the national economy so that services at the Provincial Secretariat were not optimal. Then the change in performance culture during the COVID-19 pandemic made employees have to understand information systems and technology in providing public services as a form of service innovation in the future.

The Effect Of Audit Complexity Of Budget Pressure Time And Auditor Experience On Audit Quality With An Understanding Of Information Systems As A Moderate Variable

The development of the world of accounting requires every accountant to use a system to make financial statements. The number of accountants in each company has also become small, along with the development of financial statements that are already paperless. It is also experienced for a public accountant where every audit activity must be able to understand information technology. So that in every audit process, every client who uses a qualified financial system can be followed by the auditor concerned. This study aims to determine the influence of task complexity, budget time pressure, and auditor experience on audit quality. This study uses the understanding of information systems as a moderation variable to determine whether the relationship between the three variables can strengthen audit quality by understanding the information system for an auditor. This research was conducted at a Public Accounting Firm in Bali, with a sample determination method based on criteria. This study is looking for auditors with more than one year of experience as a sample of respondents. The regression tool used is moderation regression. The results of this study involved 56 respondents from 11 public accounting firms in Bali, understanding that the information system could not moderate the relationship of audit complexity to audit quality. Understanding information systems can weaken the relationship of time budget pressures to audit quality, and understanding information systems can also strengthen the relationship of work experience to audit quality.

Bridging the gaps in information systems: a threshold concepts and troublesome knowledge perspective

ABSTRACT Students entering third-level higher education undergo a transformational learning journey. Learning in this context is defined as the need to understand key concepts (threshold) to engage with the academic content of the course. This learning journey is moulded by their experiences not only within the context of the third-level institution but is also moulded by their experiences in work placement. Threshold concepts and the inherent troublesome knowledge associated with them represent significant barriers to transformational learning. This research uses a case study approach in the Galway-Mayo Institute of Technology to explore final year business information systems (BIS) undergraduate students’ understanding of information systems (IS). This research objective was developed following a comprehensive review of the literature which determined that there was a research gap in understanding how BIS students encountered and overcame threshold concepts and troublesome knowledge when learning about IS. The research objective was investigated using several research questions which were explored using a mixed-method approach combining lecturer interviews, a student questionnaire and a student focus group. The study adopts a social constructivist research approach encompassing four theories of learning which act as theoretical lenses: threshold concepts, troublesome knowledge, socio-cultural development and communities of practice. The findings reveal that the students find the theory, and terminology associated with technical aspects, used within the discipline relating to learning about IS challenging. Specific threshold concepts and troublesome knowledge associated with these concepts are identified under several headings. Additionally, it emerged that the students use specific coping mechanisms to assist them in their transformational journey to understand IS which include peer learning, independent learning, practical application, lecturer support, experience and language, work placement mentor support and work-place-based learning. Finally, the results suggest that IS, as social systems, constitute a threshold concept whereby the students struggle with the following troublesome knowledge considerations in their communities of practice: communication, ethics and social system versus technical system differentiation. The study concludes by offering recommendations on how third-level education institutes can enhance awareness of threshold concepts and troublesome to limit their impact on students’ transformational learning experiences.

Construction and Analysis of Integral User-Oriented Trustworthiness Metrics

Trustworthiness metrics help users to understand information system’s or a device’s security, safety, privacy, resilience, and reliability level. These metrics have different types and natures. The challenge consists of the integration of these metrics into one clear, scalable, sensitive, and reasonable metric representing overall trustworthiness level, useful for understanding if the users can trust the system or for the comparison of the devices and information systems. In this research, the authors propose a novel algorithm for calculation of an integral trustworthiness risk score that is scalable to any number of metrics, considers their criticality, and does not perform averaging in a case when all metrics are of equal importance. The obtained trustworthiness risk score could be further transformed to trustworthiness level. The authors analyze the resulting integral metric sensitivity and demonstrate its advantages on the series of experiments.

EFFECTS MODERATING ROLE OF INFORMATION TECHNOLOGY IN THE AUDIT PROFESSION

By examining the impact of auditor competence, time budget pressure, and audit complexity using information technology as a modifier of the assumed relationships, this study examines the impact of auditor competence, time budget pressure, and audit complexity on the audit profession. This study included 232 auditors working for professional audit firms in Iraq, with samples taken using the purposeful sampling method from up to 171 people. In addition, a questionnaire was distributed to research participants as the data source for this study. The data in this study were analyzed using the structural equation model (SEM) and partial least squares (PLS) with the Smart analysis tool PLS-SEM 4.0. Audit quality is positively impacted by auditor efficiency and time budget pressure, whereas audit complexity negatively impacts audit quality. Furthermore, understanding information systems can mitigate the impact of competence on the audit profession. In contrast, understanding information systems cannot mitigate the impact of time budget pressures and audit complexity.

Analysis of potential factors influencing audit quality: The moderating effect of time budget pressure

In a pandemic situation the audit sector, either government or public, is affected in terms of audit implementation, especially in carrying out field audits. However, auditors can tackle this issue by applying new methods. Therefore, the purpose of this study is to examine the effect of auditor skepticism, auditor competence, understanding of information systems, and auditor motivation on audit quality. It also assesses whether time budget pressure has a moderating effect on the relationship between auditor competence, auditor motivation, and audit quality. 58 questionnaires were issued to government internal auditors in the Principal Inspectorate of Indonesia’s Supreme Audit Institution in the AKN V and VI units, and the data were acquired using a Google Form. SmartPLS software version 3.0 was used to analyze data applying Structural Equation Modelling (SEM). Purposive sampling was used in this investigation, which took a quantitative approach. The paper uses the theory of planned behavior and the inverted U theory. The results conclude that auditor skepticism, auditor competence, and understanding of information systems have a significant positive effect on audit quality. Auditor motivation has no significant positive effect on audit quality. Furthermore, time budget pressure does not moderate the effect of auditor competence and auditor motivation on audit quality. This study is expected to provide valuable input to improve the audit quality and assist auditors in the AKN V and VI units uphold professionalism and integrity in carrying out audit examinations even under the condition of a pandemic.

Determinants Influencing the Audit Quality: Empirical Evidence from Indonesia

In producing a reliable audit quality, it requires the quality of the auditors themselves. The Financial and Development Planning Agency (BPKP) is a state institution that is part of the Government Internal Supervisory Apparatus (APIP). This study aims to determine the effect of auditor skepticism, understanding of information systems, auditor education, and audit motivation on audit quality and the effect of time budget pressure in moderating the effect of audit motivation on audit quality. This research was conducted at BPKP DKI Jakarta with a questionnaire instrument and processed using SEM-PLS. The results of this study indicate that auditor skepticism has a significant effect on audit quality. Meanwhile, understanding of information systems, auditor education, and audit motivation doesn't have an effect on audit quality. Time budget pressure also does not moderate the effect of audit motivation on audit quality. This research is expected to be an additional understanding and knowledge about the effect of auditor skepticism, understanding of information systems, auditor education, and audit motivation on audit quality.

Impact of client vendor communication on client satisfaction in information system based projects

PurposeThe research focuses on the impact of client vendor communication on client satisfaction in information system projects and after client satisfaction that will bridge them toward the information system continuance intention of clients. Importance of this study is to understand the effect of client-vendor communication on client satisfaction.Design/methodology/approachThe sample size of the study was 200 respondents and data was collected from electrical manufacturing industries. It is a quantitative field study, and the time horizon of this study is cross-sectional. The data collected was then analyzed by doing the structural equation modeling in PLS-SEM in order to examine the relationships.FindingsFindings of this study likewise demonstrate the mediating impact of client satisfaction between the relationship of client-vendor communication and information system continuance intention as well as between the relationship of expectation confirmation and information system continuance intention. Future studies may include the multi-motive information system continuance model (MISC) to explain the constructs in more depth because it includes different dimensions of expectation confirmation which will help more to understand information system continuance intention.Originality/valueThis study determines the role of information system continuance intention in terms of client-vendor communication and expectation confirmation through the impact of mediator client satisfaction. Previous studies have explained that client-vendor communication affects client satisfaction positively and confirmation also positively affects the client satisfaction. For this research study, the authors have identified the following research gaps. The authors also have found out that the following study is significant in a related study taken in the developed countries. On the contrary, the authors will follow the study and further observe the impact of improved risks in different cities of Pakistan that how client-vendor communication are affecting the success of information

Implementasi Undang-Undang Nomor 18 Tahun 2019 Tentang Pesantren Terhadap Pengelolaan Pondok Pesantren

This study aims to describe the implementation of Law Number 18 of 2019 concerning Islamic Boarding Schools on the management of pesantren in Kebumen Regency in 2020-2021; describe the problems of education management, availability of infrastructure and financing in Islamic boarding schools; and describe strategies for solving problems of education management, availability of infrastructure and financing in Islamic boarding schools in terms of Law Number 18 of 2019 in Kebumen Regency in 2020-2021. This study used descriptive qualitative method. The place of research is Islamic boarding school in Kebumen district, Central Java province. The sample criteria in this study was to use purposive sampling. The sample taken in this study was from 2 salafiyah Islamic boarding schools consisting of one advanced salafiyah cottage and one undeveloped salafiyah cottage. The participants of this research are the leaders of Islamic boarding schools. Informants in this study were students, ustadz/ustadzah, managers, and guardians of students. Data collection techniques in this study using documents, in-depth interviews, and observation. The method used to check the validity of the data is the credibility test (triangulation, discussion with colleagues, and member check), transferability test, dependability test, and confirmability test. The data analysis technique used in this research is through the field process. The stages in analyzing the data in this study are analysis before in the field, analysis while in the field (data reduction, data presentation, drawing conclusions). The results showed that: 1). implementation of Law Number 18 of 2019 concerning Islamic boarding schools for the management of Islamic boarding schools in Kebumen Regency in 2020-2021 has been carried out well, especially in advanced Salafiah Islamic Boarding Schools; 2). problems of education management, availability of infrastructure and financing in Islamic boarding schools in terms of Law Number 18 of 2019 in Kebumen Regency in 2020-2021 for salafiah Islamic boarding schools that have developed almost none, but salafiah Islamic boarding schools that have not advanced in all three aspects experiencing problems; 3). problem solving strategies, especially for salafiah Islamic boarding schools that have not developed yet, by conducting comparative studies to Islamic boarding schools that have good governance, recruiting human resources who understand information systems and technology, submitting infrastructure budgets to related parties, collaborating with Lazis and Baznas in particular. related to the completion of education financing in Islamic boarding schools, as well as developing a network of general donors and networks through alumni.

Artificial intelligence in the accounting profession

Accounting, classified as an information system, today in our world is aligned with information technology to expand its productivity capabilities. As information providers, accountants must improve the efficiency and productivity of their tasks and operations. Technological changes occur over time, and this has made accounting activities and tasks easier. The accounting profession has changed as a result of the evolution of accounting software, information technology, and the latest advances in artificial intelligence. Accounting practice is not the only beneficiary from the use of information technology, students, bodies and administrations within accounting have been effectively affected by the power of digital systems, the understanding of information systems and technologies, and their application in accounting education. Students will improve their understanding and practical ability to use technology and apply it to the accounting profession.

Understanding information systems success: a hybrid view

ABSTRACT The information systems (IS) success model, introduced in 1992, provided IS research with a comprehensive set of dependent variables for project success. While the model addresses both process and variance considerations, the latter has dominated the research. Concurrently, the benefits of hybrid theories have been discussed in the literature, and there have been calls for an integrated view of IS success that includes the process perspective. We build on this momentum by presenting a hybrid model based on a longitudinal case study of the development and implementation of a patient-flow decision-support system at a large not-for-profit hospital. Our model remains true to the DeLone and McLean framing but elaborates on the process elements. The hybrid model expands our ability to analyse multiple dimensions of IS success and integrates diverse research findings into the IS success model, providing a revised version for future research to extend.

An information systems ownership framework

Organisations deploy information systems (IS) with the exclusive intention to pursue their business objectives. Executive managers assign ownership of IS to business leaders, expecting them to leverage the IS towards achieving the objectives of the business areas. Many business leaders are reluctant to take ownership of the IS in their business areas, placing the organisation at risk that IS may not be optimally utilised and business areas not attaining their objectives. Little guidance exists to understand what 'taking ownership of IS' entails. In the research, a framework for understanding IS ownership was developed through a process of induction. The IS ownership framework discusses the different perspectives of the role-players with respect to defining IS ownership, the rationale for IS ownership, the criteria for having ownership and the rights, obligations and expectations associated with IS ownership.

CONVERGENCE OF PERFORMANCE MEASUREMENT SYSTEM AND BALANCED SCORECARD BASED PERSPECTIVE SYSTEM TO MANAGERIAL PERFORMANCE WITH MOTIVATION AS MODERATED VARIABLES

The purpose of this study is to know how the performance and performance of companies based on BSC on managerial performance as a moderation variable. Respondents of this research are employees and managers at PT Bank Danamon Indonesia, Tbk Surabaya Branch. Fifty four respondents participated in the survey. The type of data is primary data research. A data analysis method used in this research use analysis of moderated regression (MRA) with a program of IBM SPSS 20. Method of collecting data using questioner and sampling technique which is total method sampling. Data analysis techniques use multiple linear regression. The results of this study have theoretical and practical implications that can be used for the results of previous research and provide a new understanding of information systems and performance based on BSC on managerial performance. More details, the results of this study is useful as input for companies in the application of BSC to create a good performance measurement system. Employees will be motivated in work and will affect rewards that will also motivate employees in work. The results of this study show: (1) BSC performance measurement system has no significant effect on managerial performance improvement, (2) BSC based reward system has no significant effect on managerial performance improvement, (3) Motivation not able to moderate BSC based performance measurement system to increase managerial performance, (4) Motivation is unable to moderate BSC based reward system on improving managerial performance.