IT Utilization Research Articles

The Influence of Accounting Understanding, Utilization of IT, Education Level, Internal Control, and Work Experience on the Quality of Financial Reports of Village Credit Institutions (LPDs)

The quality of financial reports is crucial for comparing performance across periods in institutions like the Village Credit Institution (LPD). However, many financial reports have emerged as uninformative and of low quality. This study aims to examine how factors such as job experience, education level, internal control, and accounting knowledge impact the quality of LPD financial reports in Denpasar City. The study population comprised 552 LPD employees involved in preparing financial reports, and through purposive sampling, 102 respondents were selected, including leaders, supervisory bodies, and accounting staff with at least two years of experience. Data were collected via questionnaires and documentation and analyzed using multiple linear regression. The results indicate that while accounting knowledge and internal control do not affect the quality of LPD financial reports, the use of information technology, education level, and work experience positively influence the improvement of financial report quality. These findings highlight the importance of investing in employee education, training, and technology to enhance financial reporting standards at LPDs

Protectionism or let go? Evidence from IT investment in Chinese manufacturing firms

ABSTRACT From a global perspective, economic and trade disputes between countries are gradually increasing. Under the influence of the COVID-19 epidemic and war, the competition among the countries has become more intense. Lower trade barrier for economic cooperation or trade protection is becoming a concerned topic for governments and researchers around the world. This study uses the IT investment data from Chinese manufacturing enterprises from 2015 to 2022 to test the impact of international competition on technological development under environmental heterogeneity. The research results show that the external environment has an important impact on the technology performance of enterprises. After the COVID-19 epidemic, the IT investment performance of enterprises shows a “productivity paradox” situation. Further research shows that reducing tariffs and introducing international competition will be conducive to the development and utilization of IT by enterprises, which is supported in different market environments. This study verified that lowering trade barriers and introducing international competition to achieve win–win cooperation is still an important method for economic and firm development.

Determinants of Internal Audit Effectiveness in Local Government Authorities (LGAs): Evidence from Morogoro Region of Tanzania

This study examines the determinants of internal audit effectiveness in Local Government Authorities (LGAs), addressing the growing importance of robust Internal Audit Function (IAF) in public sector governance. The study employed the descriptive research design based on a mixed research approach integrating both qualitative and quantitative approaches. Data were collected from 45 purposively selected respondents with extensive auditing experience. A multiple linear regression model was used to assess the impact of these factors on internal audit effectiveness. The empirical results indicate that the four factors account for 65.7% of the variance in internal audit effectiveness, with IT utilization being the most significant contributor (R² = 0.657, Adjusted R² = 0.616). The ANOVA results further validate the model, showing a statistically significant F-statistic of 3.2976 with a p-value of 0.001, indicating the robustness of the findings. Top management support was found to be critical in fostering a culture of accountability, while the independence of internal audit ensures objectivity and unbiased assessments. IT utilization was identified as a key driver in enhancing the efficiency and reliability of audit processes. Finally, the competence of internal auditors was shown to significantly influence the quality and accuracy of audit outcomes. The study recommends the need for institutionalizing top management support, safeguarding auditor independence, advancing IT utilization, and promoting continuous professional development for auditors. These measures are essential for improving governance and accountability within LGAs, thereby contributing to more effective and reliable internal audit practices.

Customer-driven innovation: examining the nexus of trust, IT, knowledge absorption, and involvement in NPD success

This paper explores the interplay among trust, IT utilization, knowledge absorption, and customer involvement in new product development and their impact on new product development performance. Based on an empirical analysis of 283 survey responses from global manufacturing firms, the study reveals key insights: (1) Trust and IT utilization positively influence knowledge absorption, with trust having a stronger impact; (2) Knowledge absorption directly enhances new product development performance; and (3) Customer involvement positively moderates the relationship between knowledge absorption and product new product development performance. This study enhances our understanding of new product development dynamics, illustrating how these factors collectively shape successful product development outcomes in the rapidly evolving business landscape.

Injustices of Shadow Information Technology in Creating Open Educational Resources

The emergence of open educational resources (OER) promotes open access which aims to widen information access as part of smart learning in higher education institutions. However, this has caused these institutions to rely on shadow information technology (SIT) for information access and service delivery, to the point where shadow IT principles contradict open education principles. When adopting and developing OER, academics, developers, and students often opt for different software or system software based on the usability and preferences of the system. Higher education institutions (HEIs), such as the University of South Africa (UNISA), are still conscious of the IT policy in terms of the appropriation of prescribed information and communication technology (ICT). However, this institution advocates for the adoption and development of OER, and social injustices when appropriating shadow IT are not yet addressed. To investigate the challenges and injustices encountered by academics in the utilization of shadow IT when creating OER, this study opted for a qualitative research approach. The data source was academics responsible for tuition and research. For data triangulation purposes, documents such as ICT policy, tuition policy, and comprehensive open distance e-learning (CODeL) policy were considered. To propose a model, this study utilized various concepts from different theories such as "structure", which refers to the rules and resources that actors rely on in their practice and form the systems' pattern; the "used technology", which describes how user groups utilize existing technology; and the negative impacts of shadow IT (cost, risk, inconsistency, and control). The study established that, while creating OER, academics rely primarily on shadow IT which has negative impacts in an organization. This is an indication of academic stakeholders continuing to break the shadow IT roles, consciously or unsuspectingly, by being innovative while complying with the institutional mandate of open access in education. In addition to the suggestion of a shadow IT injustices model as the main contribution, this study further proposed that the institutional social capital needs to articulate social injustices associated with shadow IT to protect academics during the creation of OER. This implies that future research may examine the shadow IT injustices among all other twenty-six public universities in South Africa.

Implications for the Organization and Operation of Liberal Arts Curriculum by the Difference in Educational Consumers' Perception of the Identity and Content of Liberal Arts Education

The purpose of this study is to examine whether there are differences in the perception of the importance of liberal arts education by role and content for each educational consumer and to derive implications for how to reflect these differences in the organization and operation of the liberal arts curriculum. To achieve this, basic statistical analyses and one-way ANOVA were conducted on survey data collected from 1,720 students, faculty, graduates, and industry representatives in Busan, Korea. The results confirmed differences in perception among each educational consumer regarding which role of general education is considered more important. In particular, students perceived all roles of general education except for ‘complementing major education’ as less important compared to other consumer groups. Clear differences were also observed in the importance attributed to specific content areas by each group. While Faculty and industry representatives perceived the importance of humanities most highly, students and graduates prioritized employment-related areas such as practical skills, IT utilization skills, and foreign language abilities. Moreover, they perceived the importance of humanities and social sciences, which correspond to the traditional liberal arts and education areas, as less significant. Based on this difference in perception of the educational consumer groups, four implications for practitioners to consider in the process of development and implementation of liberal arts education were proposed.

Implementation Of M-Learning to Improve Learning Effectiveness In PAI Evaluation System Courses

The digital era greatly influences learning activities and facilitates access to learning materials anywhere and anytime. Flexibility of learning, high interactivity, personalization of learning are the basic considerations of IT utilization. The purpose of this research is to develop an M-learning-based lecture room application in PAI evaluation courses. This study is a research and development (R & D) study with the ADDIE model. The subjects of this study were 5th semester students of PAI Study Program as many as 132 people. Sampling using saturated sample technique. Data collection used observation, interview and questionnaire distribution. Product validity is assessed by experts and students as a feasibility test using independent sample t test analysis. Assessment by expert judgment shows that the value is very good, namely an average of 4.67 by media experts. The results of the study with independent sample t-test showed a significance value of 0.00 probability with a significance of 0.05, which means that there is a significant difference between classes that use discussions and classes that are accompanied by the lecture hall application. This product has a very practical assessment by students as a reference for independent learning with an average score of 3.78. This M-Learning contributes more effectively and efficiently if done outside the classroom as a companion to independent learning.

Business Model Transformation and Information Technology Use on the Quality of Accounting Information Systems in MSMEs in Indonesia

This research investigates the impact of business model transformation (BMT) and information technology utilization (ITU) on the quality of accounting information systems (QAIS) in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. A quantitative approach is employed, with data collected through a survey of MSMEs across various industries. Structural Equation Modeling (SEM) with Partial Least Squares (PLS) is used for data analysis. The findings reveal significant positive relationships between BMT, ITU, and QAIS. Business model transformation and IT utilization are found to significantly enhance the quality of accounting information systems in Indonesian MSMEs. These results highlight the importance of innovative business practices and effective technology adoption in improving financial management processes within MSMEs, providing valuable insights for practitioners, policymakers, and researchers.

The Effects of Human Resource Quality, Use of Information Technology and Internal Control Systems on the Quality of Financial Reports through Company Performance (Study of Rural Banks in Probolinggo Regency)

This study aims to describe the influence of human resource quality, technology utilization, SPI (Service Performance Indicator), financial report quality, and Company performance, analyzing the influence of human resource quality on company performance, analyzing the influence of IT utilization on company performance, analyzing the influence of SPI on company performance, analyzing the influence of human resource quality on financial report quality, analyzing the influence of IT utilization on financial report quality, analyzing the influence of SPI on financial report quality, analyzing the influence of company performance on financial report quality, analyzing the influence of human resource quality on financial report quality, analyzing the influence of IT utilization on financial report quality, and analyzing the influence of SPI on financial report quality of rural banks (BPR) in Probolinggo regency. The sample in this study consists of 110 individuals taken using purposive sampling technique. The analysis technique used path analysis. The results show that Human Resource Quality significantly affects financial report quality. IT utilization significantly affects financial report quality. SPI significantly affects financial report quality. Human Resource Quality affects Company performance. IT utilization affects company performance. SPI affects company performance. Financial report quality affects company performance. Human Resource Quality influences the financial report quality of BPR companies in Probolinggo Regency through financial report quality. IT utilization affects the financial report quality of BPR companies in Probolinggo Regency through company performance. SPI influences the financial report quality of BPR in Probolinggo Regency through financial report performance.

A Conceptual Model e-Collaboration for Rural Tourism – Combining Soft System Methodology and UML

Through the IT utilization, stakeholders in rural tourism can engage in e-collaboration to develop tourism products and services together. While existing literature has not extensively addressed the e-collaboration model specifically tailored for rural tourism, this research sheds light on the emerging role of IT and its value within this context. To effectively model the intricate and less-structured environment of e-collaboration in rural tourism, the SSM is deemed the most suitable approach. Nonetheless, one limitation of SSM is the absence of explicit references during the implementation stage, requiring an additional methodological approach to realize the e-collaboration conceptual model within a system. To overcome this limitation, the present study applies both SSM and UML an e-collaboration system for rural tourism. The findings of this research can serve as a valuable reference for the development of an e-collaboration tool.

Event Analysis of the Impact of the Announcement of Selected Competitive IT Strategy Companies on Stock Returns in Japan

Since FY2015, the Ministry of Economy, Trade and Industry (METI) and the Tokyo Stock Exchange (TSE) have jointly been selecting the excellent Japanese firms for their efforts for IT utilization as “Competitive IT Strategy Companies.” This paper investigates and examines stock market reaction to the announcement of the selected Competitive IT Strategy Companies. We use an event study methodology with a market model on a sample selected in FY2018. Our empirical analysis shows a few reactions in stock returns around the event day. The cumulative average abnormal return (CAAR) during the event period [-5,0] is significantly positive at the 10% level. This result indicates that the stock market reaction may have started prior to the 2018’s announcement date. The findings suggest that this study demonstrates the effectiveness of public policy program by METI and TSE, and assists investors in making wise decisions before reacting to the announcement of this annual program.

Developing Industry 5.0 To Effectively Harness Production Capacities

Abstract The dynamic evolution of the economy and the evolving demands necessitating adaptability are primary catalysts for the emergence of Industry 5.0 which, building on the foundations of Industry 4.0, is oriented towards meeting human needs and expectations while ensuring the responsible functioning of the workforce. This is particularly salient in sectors experiencing rapid advancements in manufacturing concepts, characterized by the integration of advanced IT, information and data utilization, automation, and the deployment of collaborative robots, often referred to as “cobots”. The study outlines the key prerequisites concerning the development and operation of Industry 5.0, as specified in European Union guidelines, and evident in research literature. Three critical facets pertinent to the effective implementation of Industry 5.0 are extensively addressed, encompassing the imperative to effectively cater to human-related requisites and highlighting the potential benefits therein. The paper offers an overview of openly accessible, previously published materials on the subject. The author’s examination encompasses studies regarded as milestones, which build on the foundations of Industry 4.0 to advance the conceptual framework of Industry 5.0. Rather than centering on statistical analysis, this research attempts to explore relationships that warrant further in-depth investigation to ascertain existing correlations. The paper seeks to outline factors to be considered in the course of implementing Industry 5.0. Its conclusions may be of use in supporting people responsible for organizational development and specifically in helping them to identify potential issues so as to give their organization an edge in the global competitive environment.

ARTech Review: E-Learning of Visual Arts Education

The development of modern technologies, applying pedagogical principles, has enabled a new educational paradigm of teaching and learning in visual art. The basic task is to cultivate creative ability, human aesthetics, and appreciation. Using e-learning can encourage students to become more aware of themselves. Communicating and feeling connected to others are critical for students in online settings. The purpose of this article is to provide an overview literature in e-learning, art education, educational technology, and other education-related fields, to articulate: 1) what is currently known about online teaching and learning, (2) how the field has been conceptualized in the various research in education, and (3) what might be useful areas for future research. The database from Scopus, Mendeley and ERIC from the year 2020 – 2022 were used. This study employed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) approach to recognized standard for executing advanced systematic literature review to select articles and undertook thematic analysis to analyse the data. The review indicates that, the e-learning strategy depending on the teacher’s credibility and level of learner’s technology literacy. While the online learning experience in art education represent utilization of IT and multimedia in generating creative thinking skills and product innovation.

Digital village innovation during the COVID-19 pandemic in Nusa Jaya District

The purpose of this study was to determine digital adoption in the Nusa Jaya Village, Karawaci District, Tangerang City. The Nusa Jaya Village made a breakthrough or innovation in their public services by utilizing and optimizing ICT in digitalization, Namely the application of pangkas applications. This study uses qualitative and descriptive methods for the phenomenon of e-government adoption in Nusa Jaya Village. Several factors influence e-government adoption which is one of the success factors of e-government, namely: Advantage (success) with the existence of a pruning application, the community is assisted in the process of making documents and other bureaucratic services, Trust (Trust) where the community has confidence in sites/applications where people are not worried about personal data leaks where there are policies that cover them, Internet Accessibility (Internet Accessibility) the quality of internet access itself has good access speed although there are some that are still hampered by their internet network the ability of the community to access internet services such as websites , e-mail. Internet Skills, which are still an obstacle and a challenge in the Nusa Jaya sub-district, apart from being constrained by limited competent human resources, knowledge, education and a lack of ability in the use and utilization of IT. There are still many people who are clueless, so it is difficult to socialize and train the application so that socialization must be carried out regularly and training needs to be increased again and not all people have smartphones.

Pengaruh Kompetensi Aparatur Pengelola Dana Desa, Sistem Pengendalian Internal, Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Pada Desa Yang Berada Di Kabupaten Tasikmalaya)

The purpose of this analysis was to determine the influence of the competency of village fund management officers, internal control procedures were working to manage monetary resources in small communities, and the incorporation of IT contributes to making village financial administration accountable. This study used a non-probability sampling strategy, namely in all village apparatus in Tasikmalaya Regency, West Java, a total of 351 villages. Multiple linear regression was performed statistically using SPSS version 25. Discussion of these findings data reveals that the responsibility for managing village funds in Tasikmalaya Regency is expected to increase dramatically in 2022, influenced by the competency of village fund management officers, internan control system, and IT utilization.

Utilization of the Kinemaster Application as a Learning Media

This pandemic has had a considerable impact, disrupting education. However, the implementation of learning must continue. So, for that, teachers are required to be able to make learning videos that are used as practical, exciting learning media so that they are easy to understand. This is so that students can learn as effectively and efficiently as possible in their homes. The purpose of this is so that teachers can improve their ability to make learning media in the form of learning videos using the Kinemaster learning application. Since April 2020, there have been 100,000,000 students ranging from elementary school to tertiary levels have experienced this pandemic, which caused them to be unable to carry out face-to-face learning. Teachers and students are required to adapt to online or online learning. Moreover, of course, teachers are demanded to be more creative, active and innovative in providing materials or teaching materials later; therefore, the ability of teachers to process IT is very much needed in supporting this online learning. Good IT skills and utilization in online learning are required at all levels of education. Still, in online or online learning, videos or creative teaching materials are very much needed, which will take advantage of the sophistication of IT.

Exploration of understanding of integrated care from a public health perspective: A scoping review

Background: Many health care systems attempt to develop an integrated care approach that is a whole population health-oriented system. However, knowledge of strategies to support this effort are scarce and fragmented. The aim of the current paper is to investigate existing concepts of integrated care and their elements from a public health perspective and to propose an elaborated approach that could be applied to explore the public health orientation of integrated care. Design and methods: We applied a scoping review approach. A literature search was conducted in Embase, Medline, CINAHL, Scopus and Web of Science for the period 2000–2020 yielding 16 studies for inclusion. Results: Across the papers, 14 frameworks were identified. Nine of these referred to the Chronic Care Model (CCM). Service delivery, person-centeredness, IT systems design and utilization and decision support were identified as the core elements of most of the included frameworks. The descriptions of these elements were mainly clinical-oriented focusing particularly on clinical care processes and treatment of diseases instead of wider determinants of population health. Conclusions: A synthesized model is proposed that emphasizes the importance of mapping the unique needs and characteristics of the population it aims to serve, leans on the social determinants approach with a commitment to individual and community empowerment, health literacy and suggests reorienting services to meet the expressed needs of the population.

Accountability in Village Government: The Role of the Internal Control System as Moderation

Objective: The importance of accountability to the Village Government has become the concern of various parties. This study evaluates how village apparatus competence, leadership style, and IT utilization encourage the village governments to be more responsible toward their mandate. It also examines how the internal control system might moderate.
 Design/Methodology/Approach: This survey research study examines 178 villages in the Indagiri Hulu Regency, Indonesia. A total of 64 villages were selected as samples using a stratified random sampling technique. SEM with PLS was used to analyze the data of the present study.
 Findings: The finding shows that the village apparatus competency, leadership style, and information technology could improve accountability. Internal controls can offset the effects of competency, leadership style, and information technology on village financial accountability.
 Implication/Originality/Value: Thus, this study contributes that the village government can improve internal control to increase the village government’s accountability.

A Literature Review: Implementation of Information Technology Governance in Indonesia

The current phase of technological development requires companies in Indonesia to take advantage of IT investments to support every business process in it. However, information technology governance is needed to avoid the mismatch of IT utilization with the company's business objectives. There are many frameworks needed to measure IT governance. In this study, the Cobit framework. This research is a Literature Review study to answer RQ1, which is related to the criteria for the literature study following the research, and RQ2 regarding the most frequently used domains. Of the 48 selected journals, 15 journals were found that matched the research criteria. The most frequently used domains in the 15 journals were the DSS (Deliver, Service, and Support) domain at number one and EDM (Evaluate, Direct, Monitor) at number two. DSS domain will recommend focusing on information technology service upgrades and organizational support. In contrast, the EDM domain will evaluate the available system.

Benefits Of Using Information Technology In Supply Chain Management

Supply Chain Management (SCM), an essential issue for trades, can offer cutthroat benefits when secondhand effectively. It maybe pronounced that the strength of trades to efficiently accomplish the supply chain depends on information giving accompanying suppliers and consumers. In this circumstances, e-obtainment requests have emerged to authenticate a productive ideas network between suppliers and clients. E-obtainment provides many benefits to trades, containing lowering organizational costs, abridgment the phase time to meet demands, lowering the prices finance amount and stock levels, making plans accompanying trade associates, and increasing mechanics collaboration. IT helps the direct administration of all liberated supply chain elements together on account of allure superior skill to accumulate, process, and allocate news.
 The purpose of this study search out decide the benefits of facts sciences and current happenings in facts technologies to the processes of SCM and to guarantee that these hope are widely employed. In this framework, studies in the brochure were checked and the benefits of IT utilization in SCM were reliable expected driven.