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This study aims to synthesize the literature on cognitive bias in auditor decision-making from 2015–2025. Using the Systematic Literature Review (SLR) method guided by the PRISMA framework, 50 scientific articles were systematically analyzed. A multi-level analysis was conducted to identify dominant types of biases, their influencing factors at the individual, organizational, and institutional levels, and effective mitigation strategies. The findings reveal four primary cognitive biases: anchoring, confirmation, overconfidence, and availability bias. Factors influencing the emergence of these biases include auditor experience and professional skepticism (micro-level), time pressure and organizational culture (meso-level), as well as professional regulations and the adoption of technology like AI (macro-level), which gives rise to automation bias. Identified mitigation strategies include bias-awareness training, the use of decision support tools, and strengthening professional skepticism through a supportive organizational culture. This review provides a comprehensive understanding of the dynamics of cognitive bias and offers practical implications for the development of training programs, professional policies, and audit system design in the digital era to enhance audit quality and objectivity.

Advancements in modern information technology continuously require companies to present complex data more effectively, especially within the scope of sales management and business decision-making. Dashboards are essential, interactive tools that enable professionals and managers to make strategic decisions quickly, confidently, and based on accurate data visualization. This study focuses on designing an intuitive and user-centered Sales Monitoring Dashboard UI/UX for One Direction at PT. XYZ by applying the five iterative stages of the Design Thinking method, namely empathize, define, ideate, prototype, and test. Key user needs identified include real-time performance summaries, streamlined navigation flow, informative visual hierarchy, and visuals that remain consistent with corporate identity and brand values. The System Usability Scale (SUS) test involving 19 respondents resulted in an excellent average score of 80.92. These findings demonstrate that the Design Thinking approach effectively produces a user-friendly, consistent, and data-driven dashboard interface that supports timely, accurate, and informed business decisions.

This study aims to uncover public perception of Islamic banking in Jember Regency as well as the factors that cause low account ownership in Islamic banks, even though the majority of the population is Sunni Muslim. This study uses a descriptive qualitative approach with data collection techniques through direct interviews with people who do not choose Islamic banks as financial institutions. The results of the study show that the low level of public knowledge about Islamic banking systems and products is the main factor influencing their decisions. In addition, promotions carried out by Islamic banks are considered less effective and do not directly touch the needs and understanding of the community. The lack of supporting facilities such as ATMs and service offices also strengthens the perception that Islamic banks are not significantly different from conventional banks. Weak branding and education cause Islamic banking products to be less attractive in the eyes of the public. Therefore, a more intensive education strategy and a promotional approach that directly touches the community, as well as an improvement of basic service facilities so that Islamic banks can provide optimal services and increase public trust. This study recommends strengthening Islamic financial literacy and expanding access to services as strategic steps to encourage Islamic financial inclusion in Jember.

The Family Welfare Empowerment (PKK) is a community organization that plays a vital role in improving family welfare in Indonesia. Through various programs, the PKK contributes to family empowerment, particularly in education, health, and economics. However, many PKK activities are still conducted manually, including recording and managing member data and activities. This creates several challenges, such as difficulty in archiving, time-consuming information searches, and difficulties in preparing accurate and timely reports. This research aims to design and develop a web-based information system that can simplify member data management, activity recording, attendance management, and report generation more quickly, efficiently, and accurately. This system will be designed using an object-oriented approach, involving several stages, starting from needs analysis, system design, implementation, and system testing. This information system is expected to improve service efficiency, facilitate PKK administrators in monitoring member activity, and support a more precise and weighted data-based decision-making process. Another advantage is that this system will also facilitate the PKK in producing faster, more comprehensive, and more structured activity reports, thereby increasing organizational transparency and accountability. Therefore, this web-based information system is expected to be a solution to improve the PKK's performance in carrying out its function of empowering family welfare.

The Decision Support Sistem (DSS) for selecting exemplary teachers at SMP Negeri 2 Loli aims to assist the school in determining teachers who deserve to be recognized as exemplary teachers. The evaluation of exemplary teachers involves various criteria such as teaching performance, discipline, creativity, and communication skills with students. However, the selection process conducted manually tends to be subjective and time-consuming. Therefore, a sistem is needed to simplify and accelerate the selection process while producing objective and transparent results. This sistem is developed using the Simple Additive Weighting (SAW) method, which is one of the techniques in multi-criteria decision-making. The SAW method works by assigning weights to each predetermined criterion and calculating the weighted scores for each alternative (teacher). These weighted scores are then summed to determine the ranking order of teachers who meet the criteria as exemplary teacher candidates. The results of this study indicate that the implementation of the SAW method can produce a more structured, objective, and efficient exemplary teacher selection process. The sistem facilitates the school in conducting evaluations and decision-making, while also reducing the potential for errors that may occur during manual selection. Thus, this decision support sistem is expected to make a significant contribution to improving the quality and accuracy of exemplary teacher assessments at SMP Negeri 2 Loli.

The efficiency of investment decisions is one of the core axes in the success of organizations and the sustainability of their business, especially in light of the dynamic and complex business environment. In this context, the integrated role of both accounting and financial management systems is highlighted, as the harmony between them is a key pillar in providing accurate, real-time, and analytical data that supports the investment decision maker and reduces the degree of uncertainty and risks associated with investments. This research aims to analyze the impact of the integration between accounting systems and financial management on the quality and efficiency of investment decisions within institutions, with a focus on the nature of the causal relationship between the two variables. A conceptual model has been built that illustrates the interaction between the financial information generated by the accounting system and the analytical tools provided by the financial department, which contributes to raising the efficiency of strategic decisions related to investment. To achieve the objectives of the study, a descriptive-analytical approach supported by a standard analysis using a simple linear regression model was adopted on field data extracted from an intentional sample of financial officials in the banking and investment sector. The results showed that there is a statistically significant positive effect of the integration of accounting and financial management systems in enhancing the efficiency of investment decisions, as the model showed that integration contributes more than 50% to the explanation of changes in the quality of investment decisions. The study reached a number of important findings, the most prominent of which is that the lack of integration or poor coordination between accounting and financial management leads to delays in decisions or making them based on incomplete or contradictory information. Effective integration enables organizations to allocate resources more efficiently and evaluate investment alternatives in a thoughtful manner. The study concluded with a set of recommendations, most notably the need to develop the digital infrastructure of accounting and financial systems, adopt a unified system for data exchange, enhance the culture of teamwork between accounting and financial management units, in addition to activating the use of predictive financial analysis techniques to raise the level of accuracy in investment decisions.

The development of information technology has encouraged business actors, including small enterprises in the food and beverage sector, to adopt Accounting Information Systems (AIS) to support financial and operational management. Selesa Coffee & Eatery, as a small enterprise, has implemented ESB POS (Esensi Solusi Buana Point of Sales) to facilitate transaction recording and financial report management. This study aims to analyze the impact of implementing an ESB POS–based AIS on individual performance, organizational performance, and net benefits using the DeLone & McLean (2003) model framework. The research employed a qualitative approach with a case study strategy. Data were collected through interviews with managers and accounting staff, direct observation of the café’s operational activities, and documentation of system-generated financial reports. Data analysis was conducted using the Miles & Huberman model, which includes data reduction, data presentation, and conclusion drawing, along with triangulation to validate the findings. The results show that the implementation of ESB POS enhances individual performance by simplifying record-keeping, accelerating reporting, and reducing manual errors. At the organizational level, the system supports operational efficiency, transparency, and work coordination. In terms of net benefits, the system contributes to improved data accuracy, time efficiency, and provides support for evaluation and strategic decision-making. This study concludes that the implementation of an ESB POS–based AIS significantly contributes to the sustainability of small enterprises.

The Family Welfare Empowerment (PKK) is a community organization that plays a strategic role in improving the quality of family life through various programs covering education, health, economy, and social aspects. However, in practice, the recording and management of member data as well as PKK activities are still carried out manually. This condition creates several challenges, including difficulties in archiving, limited access to information retrieval, and delays in preparing reports required by administrators and stakeholders. This study aims to design and develop a web-based information system for PKK member activity services that can manage member data, record activities, track attendance, and generate reports quickly, accurately, and efficiently. The system development method employed an object-oriented approach, consisting of requirement analysis, system design, implementation, and testing stages. The implementation results show that the developed information system can improve organizational service efficiency, assist administrators in monitoring member activeness, and reduce potential errors in data recording. Furthermore, the system provides better support for data-driven decision-making, thereby enabling PKK to become more modern, transparent, and adaptive to technological developments. Thus, this system has the potential to serve as an innovative solution to sustainably enhance the performance of PKK organizations.  

Employee performance appraisal is a crucial aspect of human resource management and development, as the evaluation results serve as the basis for managerial decision-making, including promotions, incentives, and career development. However, unstructured assessment sistems often hinder the objectivity, transparency, and accuracy of performance evaluations. This study aims to design and develop a web-based Decision Support Sistem (DSS) to assess the performance of Biller employees at the ULP PLN Kuala office by applying the Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) method. TOPSIS was selected because it effectively addresses multi-criteria decision-making problems by comparing each alternative to both positive and negative ideal solutions. The evaluation criteria include invoice achievement, account return balance, and PAL balance. The sistem was developed using PHP as the programming language and MySQL as the database, ensuring integration and accessibility. The test results indicate that the sistem is capable of providing employee rankings in an objective and measurable manner. Based on the calculation, Tri Widodo achieved the highest score (0.8027), demonstrating the best performance among the evaluated employees. The implementation of this TOPSIS-based DSS makes the performance appraisal process more sistematic, efficient, transparent, and accurate, thereby contributing to the improvement of human resource management quality within the organization.  

The research aims to develop a system for Zhafirah Cosmetics Store to address operational issues such as manual transaction recording, lack of transaction receipts, and time-consuming documentation processes. A desktop-based sales and purchase information system was developed using a descriptive research method, with data collected through observation and interviews, system analysis conducted using the PIECES framework, and system development following the waterfall model. The implementation results show that the system effectively accelerates transaction recording, minimizes input errors, and generates accurate and efficient reports. It also simplifies the management of product, supplier, and transaction data, thereby supporting managerial decision-making. System testing was conducted using Black Box Testing and User Acceptance Testing (UAT), with UAT results showing an average score of 88.67%, categorized as “Very Good,” indicating strong user acceptance. The implication of this research is an improvement in operational effectiveness and a reduction in data loss risk through the digitization of the store’s business processes.

This study evaluates the effectiveness of the Constitutional Court’s authority in reviewing laws and regulations as a means of upholding constitutional supremacy in Indonesia. Employing both normative and empirical legal research methods, it examines the Constitutional Court’s rulings from 2019 to 2024 and assesses their broader implications for the national constitutional system. The findings reveal several structural weaknesses in the review mechanism, particularly related to the enforcement of decisions and the existence of dualism between the Constitutional Court and the Supreme Court in conducting judicial reviews. These shortcomings have created inconsistencies and reduced the optimal impact of the Constitutional Court’s role. To address these issues, the research recommends comprehensive reforms, including the unification of judicial review authority, enhancement of the Constitutional Court’s executorial powers, and expansion of public access to constitutional review procedures. Such measures are expected to strengthen the Court’s role as the guardian of the constitution, improve legal certainty, and support the creation of a more coherent and harmonious legal system in Indonesia.

This study examines the role of BRICS—an intergovernmental organization consisting of Brazil, Russia, India, China, and South Africa—in fostering global cooperation and contributing to world economic stability. BRICS was founded as a strategic response to the dominance of Western financial institutions such as the International Monetary Fund (IMF) and the World Bank, which have long been criticized for their unequal representation and decision-making processes favoring developed economies. In this context, BRICS provides an alternative financial architecture through the creation of the New Development Bank (NDB) and the Contingent Reserve Arrangement (CRA), both of which serve as instruments to support development financing and ensure financial security for its members. Grounded in the frameworks of constructivism and soft power diplomacy, BRICS emphasizes the principles of equality, mutual respect, sustainable development, and South-South cooperation. These values are reflected in its policies and initiatives that prioritize inclusivity, fair participation, and collective growth, especially for developing nations often marginalized in the global economic order. By representing more than 40% of the world’s population and contributing approximately 23% of global GDP, BRICS demonstrates its capacity to shape the international system and establish a more balanced distribution of power and resources. This research employs a qualitative descriptive approach based on secondary data, which is analyzed narratively to highlight the evolving dynamics of BRICS within the global economy. The findings indicate that BRICS has significant potential to challenge Western economic hegemony, enhance economic solidarity among emerging markets, and provide developing countries with greater opportunities for growth and cooperation. Ultimately, BRICS emerges not only as a counterweight to established global institutions but also as a transformative actor capable of reshaping the trajectory of international economic governance in the future.

This study aims to identify and analyze the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the Mebel Kerajinan Jepara business. A descriptive qualitative approach was employed using primary data obtained directly from business owners. Data collection techniques included in-depth interviews, observation of accounting records, and documentation of transaction evidence and records used in preparing financial statements. The data were analyzed descriptively to present systematic, factual, and accurate information about the actual accounting practices in the field. The findings reveal that the preparation of financial statements at Mebel Kerajinan Jepara has not yet fully complied with SAK EMKM. The business only keeps simple records of income and expenses in a notebook without producing complete financial statements such as the statement of financial position, income statement, and notes to the financial statements. The main constraints identified are the limited understanding of the business owners regarding the importance of accounting and the absence of human resources with accounting expertise. These findings highlight the need for assistance, training, and capacity building for business owners in the field of accounting to produce standardized financial reports, enhance business credibility, and support decision-making as well as access to financing. Thus, this study is expected to serve as a reference for local governments, educational institutions, and other related parties in providing accounting guidance to micro and small business actors.

The development of information technology has accelerated digitization in various sectors, including in the decision-making process. In the DayTrans Shuttle service, the selection of the best route is still done manually using Microsoft Excel. This process is time-consuming, inefficient, and has the potential to cause errors and subjectivity. The purpose of this study is to design and develop a web-based decision support system by applying the Weighted Product (WP) method to determine the most optimal shuttle route objectively and efficiently. The research data was obtained through interviews, observations, and literature studies, then analyzed according to system requirements. The development was carried out through the stages of requirements analysis, database and interface design, implementation, and testing. The developed system is equipped with features for managing criteria data, alternative routes, weight calculations, and real-time presentation of recommendation results. The research results show that the system functions well, is able to speed up the route selection process, and produces accurate and transparent recommendations. Thus, this system is expected to improve DayTrans' operational efficiency while supporting the quality of inter-city transportation services.

The reliability of power distribution systems is a crucial factor in ensuring stable electricity supply for industrial, commercial, and household users. Conventional protection systems often face limitations in terms of real-time monitoring, remote control, and adaptive responses to fault conditions, which can result in longer outage durations and higher operational costs. This research aims to develop a smart protection system for power distribution using Internet of Things (IoT) technology to enhance system reliability. The proposed method integrates IoT-enabled sensors, microcontrollers, and communication modules to monitor critical parameters such as voltage, current, and frequency in real time. Data are transmitted to a cloud-based platform for analysis and decision-making, enabling rapid detection of abnormalities and remote tripping of circuit breakers. The prototype was tested under various fault scenarios, including short circuits and overloads, and demonstrated faster response times compared to conventional systems. Results show that the IoT-based protection system improved fault detection accuracy, reduced downtime, and provided predictive maintenance insights through data analytics. The synthesis of these findings highlights that integrating IoT into protection mechanisms not only increases operational reliability but also supports the transition toward smart grids. In conclusion, the developed system proves effective in addressing the limitations of traditional protection systems by offering real-time monitoring, automation, and enhanced decision-making for modern power distribution networks.

This study aims to analyze the integration of administration, state property management, human resources, and finance in supporting a facilitative immigration system. These four aspects are essential pillars for maintaining efficiency, effectiveness, and transparency in public service delivery within immigration institutions. However, their implementation often operates separately, causing inefficiency and delays in administrative decision-making. Using a descriptive-analytical approach based on literature review and regulatory analysis, this study finds that structured collaboration among administrative units strengthens internal coordination and improves service quality for the public. Administration functions as the foundation for documentation and record management, state property supports operational infrastructure, human resources drive organizational performance, and finance ensures program continuity and budget accountability. The integration of these components creates a more adaptive, transparent, and accountable work system to face global challenges, especially in the era of digital public services. The study recommends implementing an integrated information system, enhancing personnel competencies, and optimizing budget planning and supervision to achieve professional and competitive immigration governance.

The verification and validation process for land application data at the Southwest Sumba Regency Land Office has been carried out manually, which often results in delays, data inconsistencies, and the potential for errors in decision-making. These problems impact the low efficiency of public services and the accuracy of managed data. Therefore, this study aims to develop a Decision Support Sistem (DSS) that can assist the verification and validation process for land application data sistematically, quickly, and objectively. This sistem is built using the Simple Additive Weighting (SAW) method, which functions to determine the level of eligibility of an application based on several criteria, namely completeness of documents, land status, legality of ownership, suitability of applicant data, and dispute history. The sistem design process is carried out through several stages, including needs analysis, design, implementation, testing, and evaluation. The results show that the implementation of a SAW-based DSS can increase the efficiency of the verification process by up to 65%, and increase the accuracy of validation results by up to 90% compared to manual methods. This sistem provides automatic decision recommendations, thus assisting officers in assessing the eligibility of land applications in a transparent and consistent manner. Thus, this sistem has the potential to be an effective solution to support the digitalization of public services in the land sector in Southwest Sumba Regency.

This study aims to examine the effect of financial inclusion, accounting information systems, and e-commerce on the financial performance of Micro, Small, and Medium Enterprises (MSMEs). MSMEs play a crucial role in supporting regional economic growth, thus enhancing financial performance is a crucial aspect. The study sample comprised 84 MSME owners in Sleman Regency, drawn using the snowball sampling technique. Data collection was conducted through online questionnaires using a Google Form link to facilitate respondents' completion and to broaden the reach of respondents. The data were analyzed using multiple linear regression with SPSS software to determine the extent of the interplay between the variables studied. The results indicate that financial inclusion has a positive effect on MSME financial performance. This indicates that the easier access for MSMEs to formal financial services, the better their financial performance. Similarly, accounting information systems have also been shown to have a positive effect, where the implementation of a good accounting system can improve the quality of transaction recording and financial decision-making. Conversely, e-commerce has not been shown to have a significant effect on MSME financial performance. This finding indicates that the use of e-commerce by MSMEs in Sleman is not optimal in supporting improved financial performance.

The Family Hope Program (PKH) is a conditional social assistance program provided by the government to improve the quality of life of underprivileged families through support in the education, health, and social welfare sectors. In its implementation, the process of determining PKH candidate recipients at the West Sumba Regency Social Service often experiences obstacles, especially with regard to objectivity, accuracy of targets, and limitations in complex data management. Thus, a decision support system (SPK) is needed that can assist the agency in selecting prospective recipients more effectively, efficiently, and on target. This study proposes the application of the Naive Bayes method in the development of SPK to determine PKH recipients. The Naive Bayes method was chosen because of its ability to classify data based on probability, and it can handle large volumes of data with a good degree of accuracy. The criteria applied in the classification include the level of household income, the number of members covered, the state of residence, the education of children, and the health of family members. The research process includes needs analysis, system design, data collection, application of Naive Bayes algorithms, and system testing. The findings of the study show that SPK based on Naive Bayes can provide recommendations for PKH recipients with better accuracy compared to manual methods. In addition, the system is able to improve transparency, fairness, and speed in the recipient selection procedure. With this system, it is hoped that the distribution of PKH in West Sumba Regency can be more orderly, balanced, and on target in accordance with the goals of government programs.

The internship program is designed to introduce students to the practical application of the theories and knowledge they have acquired during their studies in a real work environment. This activity was conducted at SMP Swasta Galih Agung, an educational institution under the Darularafah Raya Islamic Boarding School Foundation, which aims to develop pious, skilled, and technologically literate students with strong physical and intellectual abilities. At the beginning of the odd semester of the 2023–2024 academic year, the number of female students enrolled was 470, but by the end of the semester, it had decreased to 455, representing a 0.96% decline. The purpose of this study is to perform a ranking analysis for selecting the best teacher based on expertise and teaching performance. The research employs the SMARTER (Simple Multi-Attribute Rating Technique Exploiting Ranks) method, combined with ROC (Rank Order Centroid) weighting and sensitivity analysis to measure the accuracy of ranking results. The findings show that the teacher with code T10 achieved the highest score of 0.521, followed by T7, T1, T2, T5, T11, T12, T8, T4, T9, T6, and T3, with the lowest score being 0.310. The lowest sensitivity value of 0 indicates the most optimal weighting result. The decision support system designed using questionnaires and Excel simplifies data input and assists the principal in making objective and efficient decisions.