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In the dynamic digital era, information and knowledge management becomes a crucial element in improving the effectiveness of organizational decision-making. Integration between Management Information Systems (MIS) and Knowledge Management (KM) is a strategic approach that can strengthen organizational capabilities in responding to internal and external challenges. Management Information Systems function as a tool in collecting, transmitting, and presenting relevant data, while Knowledge Management plays a role in collecting, storing, and distributing knowledge, both explicit and tacit, within the organization. This study aims to examine how the synergy between MIS and KM can improve the quality of managerial decisions, accelerate the flow of information, and support organizational innovation. The methodology used includes literature studies and descriptive analysis of the implementation of MIS-KM in various industrial sectors. The results of the analysis show that organizations that successfully integrate these two systems are able to create a collaborative, adaptive, and responsive knowledge-based work environment to change. In addition, this integration also encourages the alignment of business strategies with available knowledge, resulting in more appropriate and sustainable decisions. Thus, the development of MIS that is closely connected to the KM process is an important need for modern organizations.

In the era of digital transformation, organizations face the huge challenge of managing data that is constantly increasing in volume, variety, and speed. Metadata, as "data about data," plays an important role in providing context and structure to data, thus supporting the quality and effectiveness of its use. This article examines the role of metadata management in improving data quality and decision-making efficiency. Using a descriptive qualitative approach through literature analysis and case studies, the results of the study show that metadata management contributes to improving the accuracy, consistency, completeness, and timeliness of data. Good metadata implementation also speeds up data retrieval, minimizes misinterpretation, and supports the automation of the analytics process. In addition to the technical benefits, this article also discusses strategic aspects, such as the integration of metadata in data governance and the challenges of technology adoption. In the context of modern organizations, metadata management is not just a technical necessity, but part of an ongoing data governance strategy. Therefore, this article provides conceptual and practical insights for professionals and policymakers in building reliable and data-based information systems.

Data quality plays a crucial role in supporting effective decision-making processes within organizations. Inaccurate, incomplete, or inconsistent data can lead to analytical errors and misguided decisions. This study aims to analyze the dimensions of data quality and their influence on decision-making within organizations. The research employs a descriptive qualitative method using a literature review approach that includes scientific journals, e-books, and institutional reports. The findings indicate that data quality is influenced by six key dimensions: accuracy, completeness, consistency, reliability, timeliness, and uniqueness. Poor data quality can reduce organizational efficiency and undermine trust in information systems. The conclusion of this study highlights that a theoretical understanding of data quality dimensions is essential for building a reliable information system foundation. This study recommends that organizations prioritize data quality management as a strategic element to support more effective decision-making processes.

This study examines the role of management accounting in supporting strategic decision-making in manufacturing companies in Indonesia. With a literature study approach and Systematic Literature Review (SLR), this study analyzes various secondary sources from 2020 to 2025. The results of the study indicate that management accounting functions as the main tool in planning, cost control, performance evaluation, and strategic decision-making. The information generated such as cost data, budgets, and performance reports greatly assists management in choosing effective and responsive strategic alternatives to market dynamics. Case studies of several large manufacturing companies show that the implementation of a good management accounting system can improve operational efficiency, optimize resource allocation, and reduce the risk of failure in decision-making. Management accounting also plays a role in supporting investment and product development to maintain competitiveness in the global market. In conclusion, management accounting is a crucial element that strengthens strategic decision-making, so that manufacturing companies can grow and be sustainable in a competitive business environment.

This study aims to investigate the role of SWOT analysis in the strategic decision-making process at Warcaf, Warcaf is a business operating in the culinary sector. In the context of increasingly tight business competition today, it is very important for a company to have a good strategy in order to remain competitive in the market. SWOT analysis, including the recognition of strengths, weaknesses, opportunities, and threats, serves as a fairly efficient instrument in designing strategies that are in accordance with the company's internal and external situations. The method applied in this study is a qualitative approach, where information is obtained through in-depth interviews with Warcaf management. This study shows that SWOT analysis not only plays a role in the strategic decision-making process, but also as a basis for long-term planning. It is expected that this study can provide contributions such as information and strategies in the culinary industry.

The advancement of digital technology has driven the education sector to transform its information management and decision-making processes to become more effective. This study aims to examine the role of innovation in Management Information Systems (MIS) as a key support in the decision-making process within educational institutions. The research uses a qualitative descriptive approach, with data collection techniques including in-depth interviews, participatory observations, and documentation in several schools that have implemented MIS. Data analysis is conducted thematically to explore the effectiveness of MIS in supporting educational policy and operational management. The findings reveal that MIS has been implemented across various aspects of school management such as academic administration, finance, and reporting, significantly enhancing efficiency and transparency; it supports data-driven decision-making, enabling school principals and policymakers to make more accurate, measurable, and objective decisions; and although challenges such as limited digital infrastructure and human resource competencies exist, these can be addressed through training, mentoring, and the development of a technology-based work culture. Therefore, MIS proves to be an essential tool in establishing a modern, efficient, and sustainable education governance system.

The development of digital technology has driven fundamental changes in management accounting practices, which no longer serve merely as internal recording tools but have transformed into strategic support systems for business decision-making. This article aims to systematically examine the role of technology-based management accounting in supporting decisions at the strategic, operational, and tactical levels. This study employs a Systematic Literature Review (SLR) method on 20 relevant scientific articles published between 2021 and 2025. The findings indicate that the integration of technologies such as ERP, cloud accounting, artificial intelligence (AI), and big data can enhance the accuracy, speed, and efficiency of managerial decision-making. Additionally, it was found that the implementation of technology significantly impacts operational efficiency and a company's competitiveness. However, the success of implementing technology-based management accounting systems heavily depends on organizational readiness, human resource competencies, as well as supportive work structures and cultures. This article also identifies gaps in the literature, particularly in the context of SMEs, which present important opportunities for future research.

Penelitian ini bertujuan untuk menganalisis implementasi dan efektivitas penggunaan HPAI Sales Integrated Sistem (HSIS) dalam pencatatan transaksi sederhana pada Business Center (BC) Halalmart HNI Sidoarjo 2. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, mengumpulkan data melalui observasi langsung, wawancara semi-terstruktur dengan pengelola dan staf, serta analisis dokumen terkait penggunaan HSIS. Hasil penelitian menunjukkan bahwa implementasi HSIS memberikan dampak positif signifikan dalam meningkatkan efisiensi operasional, akurasi data, dan transparansi proses bisnis. Sistem ini terbukti user-friendly dan mudah diadaptasi oleh pengguna, dengan fitur-fitur terintegrasi yang mencakup pencatatan transaksi, manajemen inventaris, dan pelaporan real-time. HSIS berhasil mengotomatisasi proses pencatatan transaksi, mengurangi human error, dan memberikan dukungan yang kuat untuk pengambilan keputusan manajemen melalui fitur analytics dan reporting. Namun, penelitian juga mengidentifikasi beberapa tantangan, terutama ketergantungan tinggi pada konektivitas internet, kebutuhan pelatihan pengguna untuk fitur-fitur advance, dan perlunya adaptasi proses bisnis dari sistem manual ke digital. Kesimpulan penelitian menunjukkan bahwa HSIS efektif meningkatkan efisiensi waktu operasional dan kepuasan pelanggan, namun memerlukan langkah mitigasi untuk mengatasi tantangan teknis guna memastikan kontinuitas operasional yang optimal.

Penelitian ini bertujuan untuk mengevaluasi peran sumber daya dalam proses pengambilan keputusan ekonomi manajerial, khususnya pada sektor Usaha Mikro, Kecil, dan Menengah (UMKM). Dalam menghadapi dinamika pasar dan keterbatasan sumber daya, UMKM dituntut untuk melakukan evaluasi yang tepat agar keputusan manajerial yang diambil dapat meningkatkan efisiensi dan keberlanjutan usaha. Studi ini menggunakan pendekatan kualitatif dengan teknik studi pustaka dan wawancara mendalam terhadap pelaku UMKM untuk menganalisis bagaimana sumber daya baik finansial, manusia, maupun material dimanfaatkan dalam proses pengambilan keputusan strategis. Hasil penelitian menunjukkan bahwa pemahaman dan evaluasi sumber daya yang akurat berkontribusi signifikan terhadap kualitas keputusan ekonomi manajerial, serta mampu meningkatkan daya saing UMKM di tengah persaingan yang semakin ketat.

Dalam Keputusan Penggunaan, Turbo Marketing  menjadi sebuah alasan utama dalam menetukan keputusan untuk menggunakan suatu layananan, Tujuan penelitian ini untuk mengetahui pengaruh Turbo Marketing  terhadap keputusan Penggunaan Grab food di kota bima, Jenis penelitian yaitu Asosiatif, Instrumen penelitian menggunakan kuesioner dengan skala likert. Populasi yang digunakan dalam penelitian ini yaitu seluruh konsumen yang pernah mengunakan layanan grab food  yang jumlahnya tidak diketahui pasti (Unknown Population) jumlah sampel yang digunakan dalam penelitian ini sebanyak 50 responden dengan teknik pengambilan sampel yaitu purposive sampling. Teknik pengumpulan data dengan observasi, kuesioner, dan study pustaka. Teknik Analisa data dengan melakukan uji validitas, uji reliabilitas, uji regresi linear sederhana, koefisien korelasi, uji determinasi,dan uji t Hasil penelitian ini menunjukan bahwa Turbo Marketing berpengaruh secara signifikan terhadap keputusan penggunaan Grab food di kota bima

Penelitian ini bertujuan mendeskripsikan upaya pengembangan sumber daya manusia dalam meningkatkan kualitas pelayanan publik di Dinas Perpustakaan dan Kearsipan Provinsi Kalimantan Timur menggunakan metode kualitatif deskriptif melalui pengumpulan data, observasi, wawancara, dan dokumentasi. Narasumber meliputi Kepala Bagian Dinas dan staf terkait. Penelitian yang dilaksanakan di Samarinda ini menerapkan teknik analisis data interaktif meliputi reduksi data, display data, dan verifikasi. Hasil penelitian menunjukkan bahwa kebijakan pengembangan sumber daya manusia di Dinas Perpustakaan dan Kearsipan belum memenuhi standar yang diharapkan, dengan kekurangan dalam pengambilan keputusan kebijakan, pembinaan, pengembangan, promosi, dan optimalisasi pengembangan koleksi. Motivasi dari pimpinan kepada staf perpustakaan serta pelatihan, pendidikan, dan pengalaman kerja yang memadai sangat diperlukan untuk mengembangkan pustakawan berkualitas. Penelitian ini menyarankan agar kebijakan pengembangan sumber daya manusia lebih memperhatikan aspek-aspek yang mendukung kesuksesan, seperti melengkapi perpustakaan dengan teknologi yang dapat meningkatkan kinerja pustakawan dan menghasilkan karya-karya terbaik.

This study aims to analyze consumer behavior in purchasing decision-making at traditional markets in Surakarta City. The focus of this research is to identify the factors that influence consumer purchasing decisions, such as price, product quality, location, service, and shopping habits. The method used is a quantitative approach with a survey method. Data were collected through the distribution of questionnaires to 100 respondents who are active consumers at several traditional markets in Surakarta, such as Pasar Gede, Pasar Klewer, and Pasar Legi. The data analysis technique used is multiple linear regression to examine the influence of independent variables on the dependent variable. The results show that price, product quality, and service have a significant influence on purchasing decisions, while location and shopping habits do not show a significant influence. These findings indicate that consumers in traditional markets in Surakarta tend to prioritize economic value and service interaction in their purchasing decisions. This research is expected to provide input for traditional market managers in improving competitiveness amidst the growth of modern markets.

Making decisions is a crucial part of educational administration in order to successfully accomplish organizational objectives. Examining the idea and phases of decision-making in the management of teachers and other education staff is the goal of this study. A literature study is the approach taken, gathering information from books, journals, and related sources. According to the study's findings, making wise decisions requires a methodical process that includes problem identification, alternative analysis, choosing the best solution, execution, and evaluation. For decisions to be successful and responsible, ethics, dangers, and the interests of different parties must also be taken into account.

In a school, the most crucial decision-maker is the principal. The principal as the main leader has the responsibility to direct, improve and manage the quality of education of the school he leads in accordance with the vision and mission of the school. Many cases that occur in schools discuss the role of the principal as the highest leader in the school in making decisions for mutual progress. The purpose of this study is to identify cases that are ethical dilemmas at SDN 004 Teluk Durian to find out the methods/steps/procedures carried out by the principal of SDN 004 Teluk Durian in making decisions, to find out the challenges faced in decision-making in cases of ethical and disciplinary dilemmas, to find out the factors that facilitate or help the principal of SDN 004 Teluk Durian in making decisions. This study uses literature study research, by conducting an analysis by comparing the results of previous research through journals that are relevant to the study of the problem being studied. The subject of this research is the principal at SDN 004 Teluk Durian, Anambas Islands Regency, Riau Islands Province. From the results of the research that has been carried out, it was found that Mr. Muhammad Rauf, S.Pd.SD as the principal of SDN 004 Teluk Durian, the methods/procedures/steps carried out in decision-making consist of several ways, namely (1) Identifying problems, (2) classifying problems, and (3) Practice decision-making. The principal also makes decisions that are in line with the knowledge of 4 paradigms, 3 principles and 9 steps of testing and has a paternalistic type of democratic leadership style. Several efforts made by Mr. Muhammad Rauf, S.Pd.SD as the principal at SDN 004 Teluk Durian in implementing the code of ethics at school for the problem of late attendance at school, students were sanctioned and in line with the violations that had been committed. The challenge faced by the principal of SDN 004 Teluk Durian is that the local culture of the school is still very thick, such as the use of Indonesian language is very minimal in school and the use of technology in accordance with the development of the times is still relatively low so that it is not able to compete with schools in urban areas. The conclusion of this study is that Mr. Muhammad Rauf, S.Pd.SD as the principal of SDN 004 Teluk Durian, the methods/procedures/steps carried out in decision-making are in line with the knowledge of 4 paradigms, 3 principles and 9 testing steps and have a paternalistic type of democratic leadership style.

In a school, the most crucial decision-maker is the principal. The principal as the main leader has the responsibility to direct, improve and manage the quality of education of the school he leads in accordance with the vision and mission of the school. Many cases that occur in schools discuss the role of the principal as the highest leader in the school in making decisions for mutual progress. The purpose of this study is to identify cases that are ethical dilemmas at SDN 004 Teluk Durian to find out the methods/steps/procedures carried out by the principal of SDN 004 Teluk Durian in making decisions, to find out the challenges faced in decision-making in cases of ethical and disciplinary dilemmas, to find out the factors that facilitate or help the principal of SDN 004 Teluk Durian in making decisions. This study uses literature study research, by conducting an analysis by comparing the results of previous research through journals that are relevant to the study of the problem being studied. The subject of this research is the principal at SDN 004 Teluk Durian, Anambas Islands Regency, Riau Islands Province. From the results of the research that has been carried out, it was found that Mr. Muhammad Rauf, S.Pd.SD as the principal of SDN 004 Teluk Durian, the methods/procedures/steps carried out in decision-making consist of several ways, namely (1) Identifying problems, (2) classifying problems, and (3) Practice decision-making. The principal also makes decisions that are in line with the knowledge of 4 paradigms, 3 principles and 9 steps of testing and has a paternalistic type of democratic leadership style. Several efforts made by Mr. Muhammad Rauf, S.Pd.SD as the principal at SDN 004 Teluk Durian in implementing the code of ethics at school for the problem of late attendance at school, students were sanctioned and in line with the violations that had been committed. The challenge faced by the principal of SDN 004 Teluk Durian is that the local culture of the school is still very thick, such as the use of Indonesian language is very minimal in school and the use of technology in accordance with the development of the times is still relatively low so that it is not able to compete with schools in urban areas. The conclusion of this study is that Mr. Muhammad Rauf, S.Pd.SD as the principal of SDN 004 Teluk Durian, the methods/procedures/steps carried out in decision-making are in line with the knowledge of 4 paradigms, 3 principles and 9 testing steps and have a paternalistic type of democratic leadership style.

This study aims to analyze the theory and implementation of decision-making in public administration and to examine its relation to Rational Choice Theory. In the context of public administration, decision-making is influenced not only by norms and bureaucratic structures but also by the rationality of the actors involved. Rational Choice Theory views individuals as rational agents who make decisions based on cost-benefit calculations to maximize personal interest. This study adopts a qualitative approach using literature review and content analysis methods on public policies and relevant case studies. The findings reveal that the implementation of decision-making in the public sector is often not entirely rational due to the influence of political, social, and cultural factors. Nevertheless, elements of Rational Choice Theory remain an important framework for understanding the motivations of bureaucratic actors in formulating and executing policies. This study recommends integrating rational approaches with normative and contextual perspectives in public administration practices to produce more effective and responsive decisions.

This study aims to analyze the relationship between decision making and management psychology, especially in the context of organizations and education. The research method used is a systematic literature study with a qualitative approach, collecting and analyzing data from sources such as books, journals, and previous research. The results of the study indicate that optimal decision making is influenced by the leader's ability to manage emotions, adaptive leadership style, and understanding of the psychological dynamics of individuals and groups. In the context of education, the integration of management psychology through the application of motivational principles, psychological test-based selection, and curriculum development has been shown to increase the effectiveness of decision making. The discussion underlines the importance of a holistic approach that combines technical aspects of management with psychological understanding to create an efficient and results-oriented organizational and educational environment.    

In today's competitive and dynamic business world, budgeting is no longer viewed solely as an administrative tool but has evolved into a crucial strategic instrument for organizational planning and decision-making. This study aims to explore the strategic role of budgeting in supporting the achievement of organizational goals, particularly through the alignment of short-term and long-term strategies. The method used is a literature study by examining various financial management theories and budgeting practices in several industrial sectors. The results of the study indicate that strategic budgeting can provide clear direction in resource allocation, organizational priority setting, and performance evaluation. In addition to being a control tool, the budget also functions to strengthen coordination between work units and support data-based decision-making. The participation of various stakeholders in the budgeting process plays a crucial role in increasing accountability, transparency, and a sense of ownership in achieving organizational goals. The integration of budget and strategy enables organizations to be more adaptive and responsive to the dynamics of the external environment. Thus, a flexible and participatory budgeting approach is essential so that the budget is not merely a static document but also a dynamic tool in supporting sustainable competitive advantage. This research concludes that strategically oriented budgeting significantly contributes to organizational effectiveness and success in achieving long-term goals.

Artificial Intelligence (AI) is increasingly used in financial accounting to improve decision-making effectiveness. This research analyzes the role of AI in supporting data-driven decision making and identifies challenges in its implementation. Using a qualitative approach with the Systematic Literature Review (SLR) method, this study reviewed 41 relevant articles from national and international journals. The results showed that 28 studies supported the effectiveness of AI in improving financial decision-making by automating transaction recording, enabling algorithm-based predictive analysis, and detecting financial anomalies. AI enables companies to respond faster to market changes, increase transparency of financial reports, and reduce human errors in accounting processes.However, 13 studies highlighted challenges such as technological complexity, limited transparency in decision-making, algorithmic bias, and organizational readiness. In addition, evolving regulations are an obstacle to ensuring optimal use of AI while minimizing ethical and legal risks. The success of AI in financial decision-making depends on infrastructure readiness, regulatory support, and human resource competencies. Without a well-planned strategy, AI may pose new challenges that hinder its effectiveness. Therefore, this study provides insights into the optimal AI implementation strategy to ensure that this technology improves the accuracy and transparency of decision making while maintaining financial accounting accountability.

Penelitian ini bertujuan untuk mengeksplorasi perilaku investor wanita dalam pengambilan keputusan investasi. Investor wanita di Makassar adalah informan penelitian tesis ini serta menggunakan kualitatif dengan pendekatan deskriptif. Paradigmanya interpretif dengan metode fenomenologi. Analisis datanya interpretative phenomenological analysis (IPA). Teori dalam penelitian ini menggunakan teori perilaku keuangan (behaviour finance) dengan konsep utamanya teori prospek. Hasilnya yaitu pemahaman investor wanita dalam keamanan berinvestasi, penggalian data, ketepatan waktu, kemudahan transasksi, dorongan menanti, pemaknaan berita, dorongan kejelian, dan imbal hasil. Implikasinya dari hasil dari pemahaman investor wanita dalam berinvestasi akan memicu pemahaman investor wanita dalam penggalian data, ketepatan waktu dan pemaknaan berita akan memuculkan perilaku keamanan. Pemahaman investor wanita dalam kemudahan transaksi, dan  dorongan kejelian akan memunculkan perilaku kenyamanan. Untuk pemahaman investor wanita dalam penggalian data, ketepatan waktu, dorongan kejelian dan imbal hasil akan memunculkan perilaku keuntungan. Dari ketiga perilaku yang ada yaitu keamanan, kenyamanan dan keuntungan akan menghasilkan sebuah perilaku investor wanita.