Jul 2026· Journal of Economics, Entrepreneurship, Management Business and Accounting· Vol 4, pp. 1341-1364· 0 citations· 39 references
TL;DR
This is an original study which optimizes accounting information system, real-time reporting, and inventory management a web-based solution and addresses only modest operational performance measures in to complement perception-based assessments in a small-scale environment.
Abstract
Purpose – Previous reports noted issues relating to transparency and accountability in the management of school cooperatives due to system errors, inefficiency, and limited real-time tracking with manual record-keeping of financial transactions. This study presents an application geared to tackle such challenges and lay the groundwork for further development in managing co-op financial needs.
Design/methodology/approach – A Design and Development Research (DDR) approach was used along with the Software Development Life Cycle (SDLC) with the Waterfall model. Data collection involved observations, interviews, documentation review, and questionnaires. The system was developed through five phases: analysis, design, implementation, testing, and maintenance, all of which were carried out with the aid of this survey. The evaluation involved two information technology experts who were complemented by two accounting specialists. It included feasibility and user-driven usability assessments through a five-point Likert-scale instrument with five participants. Evaluations of transaction processes and financial reporting times before and after the application’s launch were used to track operational metrics over 30 transactions.
Finding/Results – The findings suggest that the application is highly feasible in context and received very positive feedback throughout the limited testing. Feasibility of technology increased from 90% to 97.5%, while financial and accounting feasibility increased from 89.06% to 96.88%. Usefulness and satisfaction reached 98.18%. Operational appraisals also found time-related benefits in processing transactions and decent financial reporting.
Originality/Value – This is an original study which optimizes accounting information system, real-time reporting, and inventory management a web-based solution. The researchers address only modest operational performance measures in to complement perception-based assessments in a small-scale environment
This study addresses inefficiencies, security vulnerabilities, and data redundancy in conventional laboratory document management by developing a web-based document governance system named TakeDoLaSi. The system integrates ISO 15489 records management principles with abb) to support secure, accountable, and traceable digital document governance. The development process adopted the Waterfall System Development Life Cycle (SDLC) methodology, including planning, requirement analysis, database design, implementation, testing, and maintenance. The system was developed using the Python-Flask framework and SQL Alchemy for database management. Data collection and evaluation were conducted through Focus Group Discussions (FGD) and User Acceptance Testing (UAT) involving 15 laboratory personnel selected purposively based on their direct involvement in document management activities. The evaluation assessed operational dimensions including role-based accessibility, document upload and retrieval efficiency, workflow compatibility, interface usability, activity logging, and notification functionality. User satisfaction and system usability were analyzed qualitatively through direct interaction, operational observation, and participant feedback. The scoring criteria were based on the conformity between expected and actual system performance, categorized as "Success" when functional requirements were achieved. The results indicate that all evaluated system functions successfully met the established acceptance criteria. Participants confirmed that the RBAC mechanism effectively controlled access permissions, while document management and monitoring features improved operational efficiency, transparency, and accountability. The findings demonstrate that the proposed system achieved satisfactory usability and user acceptance for governance-oriented laboratory document management.
Harjono Muljo Hery, Joni Suhartono, Rifqi Al8innur Charisma et al.· International Research Journ...· 0 citations
This study aimed to analyze the implementation of financial management in improving educational quality at SD Negeri 1 Candisari, Bansari District, Temanggung Regency, focusing on three main functions: budgeting, accounting, and auditing. A qualitative approach with a phenomenological design was employed to obtain an in-depth understanding of school financial management practices. Data were collected through in-depth interviews with the principal, treasurer, teachers, and school committee members, supported by observations and document analysis. Data validity was ensured through source and technique triangulation, while data were analyzed using the interactive model of Miles, Huberman, and Saldaña, including data condensation, data display, and conclusion drawing. The findings reveal that financial management has been systematically implemented through participatory budgeting based on the School Activity and Budget Plan (RKAS), Education Report Cards, and Data-Based Planning. The accounting function was conducted through transparent and accountable financial recording using official bookkeeping documents and digital reporting systems. Meanwhile, the auditing function involved internal and external supervision, periodic financial reporting, and continuous evaluation to ensure regulatory compliance and effective resource utilization. These integrated financial management practices contributed to improving school governance, strengthening accountability, supporting evidence-based decision-making, and enhancing educational quality. The study highlights that effective financial management is determined not only by funding availability but also by the quality of planning, financial administration, and supervision.
Digitalization has become a strategic necessity for improving company efficiency and competitiveness. PT. Amelia Putratama Mandiri, a cement company, faces crucial challenges such as delayed sales reporting, limited real-time operational monitoring, and a high reliance on manual processes. These challenges pose a risk of information delays and recording errors, which impact business decision-making. This research aims to develop and implement an integrated e-monitoring and sales reporting system to support the digitalization of the company's business processes. This system is designed to improve transparency, speed data access, and reporting accuracy, while also facilitating real-time monitoring of operational and sales activities. The development method used is Agile Development, which emphasizes an iterative and collaborative approach between the development team and users. Development is carried out through several sprint stages, starting from needs identification, interface design, system development, and testing and implementation. This approach allows the system to be flexibly developed according to field needs and continuous user input. The implementation results show that the developed e-monitoring and sales reporting system successfully integrated sales and monitoring processes into a single web-based platform. User testing indicated that the system improved reporting accuracy, accelerated information access, and enhanced operational monitoring efficiency at PT. Amelia Putratama Mandiri.
This community service program aims to improve administrative management effectiveness through the implementation of a web-based information system at SMK Al-Maliki Sukodono Lumajang. The main problem faced by the schools was the use of manual recording systems, which resulted in low efficiency, high risk of data errors, and limited access to information. The methods employed included needs analysis, system design, implementation, as well as user assistance and evaluation. The results indicate that the developed system successfully improved work efficiency, data organization, and reporting processes. User evaluation revealed a very high level of satisfaction, with 73% of respondents being very satisfied with the system’s benefits, 67% with access speed, and 60% with ease of use. In addition, the system encouraged a shift toward technology- and data-driven work practices. Therefore, the implementation of the web-based information system is proven effective in enhancing school administrative governance and has strong potential to be replicated in other educational institutions with similar characteristics.
M. Masyhuri, Maysas Yafi Urrochman· Jurnal Penelitian dan Pengab...· 0 citations
This descriptive qualitative study analyzes the implementation of the Regional Government Information System (SIPD) at BPKD Gowa Regency, its contribution to effective financial management, and the factors that support and hinder it through interviews and observations. The findings show that SIPD has been implemented comprehensively since 2025, covering everything from financial planning to reporting, and is further supported by features such as Electronic Signatures (TTE) and QRIS. The system is proven to enhance time efficiency, data accuracy, transparency, accountability, and real-time oversight. Primary supporting factors include strong leadership commitment, clear regulatory frameworks, routine technical guidance, and close coordination with central authorities. However, the implementation still faces notable obstacles, including heavy dependency on central server stability, a lack of formal training for system operators, data integration hurdles, and application feature limitations. Overall, SIPD plays a crucial role in optimizing regional financial management, though its ultimate success remains heavily dependent on infrastructure readiness and the competence of human resources.
Sindi Nopita Sari, Samsul Rizal, Idil Rakhmat Susanto et al.· Islamic Economics and Financ...· 0 citations