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Rianto Timu Tirinna

Jurnal Pendidikan Agama dan Teologi 2026 International Forum of Researchers and Lecturers

This study aims to examine relevant and effective Christian Religious Education (CRE) learning methods in the digital era. The rapid development of information and communication technology has brought significant changes in education, including CRE instruction. The research method employed is a literature study with a descriptive-analytical approach to various academic sources and technology-based CRE learning practices. The results indicate that integrating digital media such as online learning platforms, Bible-based interactive applications, and social media creatively can enhance students' engagement and understanding of Christian faith values. Furthermore, the use of digital technology opens wider opportunities for contextual and meaningful faith formation across diverse learning environments. The study also identifies key challenges faced by CRE teachers, namely digital readiness, infrastructure limitations, and maintaining relational and spiritual dimensions in virtual learning environments. Teachers must therefore be equipped not only technologically but also theologically to navigate these complexities. The research concludes that the transformation of CRE methods in the digital era is not merely a technology adoption but a holistic theological integration of faith, technology, and pedagogy.

Arsyadana, Gemilang Mutsaqqofa; Prijambodo, Tjatur

Jurnal Sains dan Kesehatan (JUSIKA) 2026 Universitas Muhamadiyah Manado

In order to raise the standard of healthcare services in the contemporary period, digital transformation in hospital management has become a phenomena. The purpose of this study is to investigate the adoption, advantages, difficulties, and success aspects of digital transformation in healthcare facilities. A literature review employing a narrative review system was the methodology. 14 papers that met the inclusion requirements were found using data sources from Google Scholar, PubMed, and ScienceDirect databases with publication years ranging from 2020 to 2025. To determine the primary study themes, data analysis was carried out utilising a thematic synthesis approach. According to the study's findings, digital transformation can enhance operational effectiveness, service quality, and patient safety by using technology including electronic health records (EHR), telemedicine, and hospital management information systems. However, there are still a number of obstacles to its adoption, such as inadequate infrastructure, inadequate human resource competency, expensive investment costs, and data security threats. Significant barriers also include a lack of system integration and opposition to change. Government policies and regulatory assistance have an impact on the success of digital transformation in hospital administration.

Rendi Maulana Akbar; Sopi Afrilia; Tika Wulandari; Tika Wulandari; Sri Mulyeni

Jurnal Bintang Manajemen (JUBIMA) 2026 Pusat Riset dan Inovasi Nasional

The development of technology in the digital era has significantly altered consumer behavior, particularly for Generation Z, who are known as digital natives. This group possesses unique characteristics, highly relying on social media to seek product information before making purchasing decisions. This study aims to analyze digital marketing management strategies through social media in enhancing brand engagement and loyalty among Generation Z consumers, as well as to identify the key determinants of its success. The research method employed is descriptive qualitative, utilizing literature review as the data collection technique across prior scientific sources. The analysis reveals that the implementation of digital marketing strategies based on visual content and short-form videos on platforms such as TikTok and Instagram is proven to be highly effective in capturing the audience's attention rapidly. In addition to content format, collaboration with highly credible influencers and the application of authentic, responsive two-way communication serve as the main pillars in building emotional proximity and trust among young consumers. Operationally, this strategy offers cost efficiency and a broader market reach. The conclusion of this study emphasizes that the optimal integration between management information systems and interactive, adaptive communication approaches toward digital trends is the main key to winning the market and sustaining the long-term loyalty of Generation Z.

Melisya Ubwarin; Yeremia Hia

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

The paradigmatic transformation of Christian Religious Education (CRE) in the digital era has become a crucial issue to be examined because the development of information technology, virtual culture, and globalization has brought significant changes to adolescents’ mindsets, behaviors, and character formation. These conditions have created various moral and spiritual challenges, such as identity crises, declining ethical sensitivity, and the increasing influence of individualistic and hedonistic values among young people. This study aims to analyze the paradigm transformation of Christian Religious Education in shaping adolescent character through a theological-pedagogical perspective that is relevant to the context of the digital era. The research employs a qualitative method using a library research approach and descriptive analysis of various scientific, theological, and pedagogical sources related to Christian education, teacher spirituality, and adolescent character development in the digital age. The findings indicate that the transformation of the CRE paradigm should be directed toward contextual, participatory, and transformative learning by positioning teachers as spiritual role models and facilitators of character formation. Furthermore, the integration of Christian values, the ethical use of technology, and collaboration among schools, families, and churches are important factors in shaping adolescents who possess strong character, integrity, and spiritual maturity amid increasingly complex digital challenges.

Nofanolo Buulolo; Tony Salurante

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

Digital technology has significantly transformed adolescents’ lives, including the process of character formation. While the digital era provides broad opportunities for accessing information and developing personal potential, it also presents challenges such as identity crises, individualism, instant culture, cyberbullying, moral relativism, and declining spiritual engagement. These conditions create unique challenges for Christian adolescents in maintaining values and character grounded in biblical teachings. This study aims to examine the challenges of Christian adolescent character formation in the digital era, analyze the perspectives of the Christian worldview and educational psychology on character development, and explain the relevance of integrating these perspectives in addressing contemporary challenges. The research employed a qualitative approach using a library research method. Data were collected from books, scholarly journals, and other relevant academic sources and analyzed through content analysis. The findings indicate that the Christian worldview provides a theological foundation for shaping identity, values, and character based on biblical truth, while educational psychology offers scientific insights into adolescent development and effective character-building strategies. The integration of these perspectives creates a holistic approach that addresses spiritual, moral, social, emotional, and cognitive dimensions. Therefore, this integration is essential for helping Christian adolescents navigate the challenges of the digital era wisely, responsibly, and in accordance with Christian values.

Yulianti Taib; Asna Aneta; Sri Yulianty Mozin

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study examines the performance of student administrative services in the Society 5.0 era at the Bureau of Academic Affairs, Student Affairs, and Planning of Gorontalo State University, focusing on scholarship services. It addresses the need for accessible, responsive, transparent, inclusive, and student-centered administrative services in higher education. A descriptive qualitative approach was employed through in-depth interviews, participatory observation, and document analysis. Informants included bureau leaders, scholarship and financial aid administrators, operational officers, and students receiving various scholarship schemes. Thematic analysis was conducted through data reduction, data display, and conclusion drawing, while validity was ensured through source triangulation, method triangulation, and member checking. The findings show that accessibility has improved through service counters, websites, social media, WhatsApp, online forms, SIMPEL BAKP, and coordination with faculties and study programs. However, information remains fragmented, digital standard operating procedures are not uniform, and disability-inclusive access is limited. Responsiveness is supported by direct and digital communication, but it lacks a dedicated complaint system, automatic notifications, selection-status dashboards, and real-time disbursement tracking. Service quality is perceived as fairly good because students experience professional, friendly, and fair treatment. Nevertheless, service documentation, procedural standardization, staff training, and humanistic technology integration need strengthening. The study concludes that scholarship administration should be transformed into a centralized, inclusive, responsive, transparent, and student-centered digital-humanistic service model.

Nasir Nasir

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

The development of information technology has encouraged the transformation of government administration toward digital-based governance, including correspondence management systems. Digital correspondence governance plays an important role in improving administrative effectiveness, bureaucratic efficiency, and the quality of public services. However, the implementation of digital correspondence systems in local government institutions still faces several challenges, including limited system integration, inadequate human resource capacity, and unstandardized electronic archive management. This study aims to analyze and construct a digital correspondence governance model in realizing administrative effectiveness at Dinas Komunikasi, Informatika, Statistik dan Persandian Kabupaten Gowa. This study employed a qualitative approach with a descriptive research type. Data collection techniques were conducted through observation, in-depth interviews, and documentation. Research informants were selected using purposive sampling techniques, while data analysis employed the interactive model of Miles, Huberman, and Saldaña through data condensation, data display, and conclusion drawing. The results indicate that the implementation of digital correspondence governance has improved the speed of document disposition, administrative efficiency, accessibility of documents, and organizational work coordination. However, the implementation has not been fully optimal due to constraints in system integration, human resource capacity, and digital archive management. This study produced a digital correspondence governance model emphasizing the strengthening of information technology, enhancement of employee competence, integration of administrative systems, and development of a digital work culture. It is recommended that government institutions strengthen the integration of digital correspondence systems, improve employee competencies, and establish sustainable electronic archive management standards.

Fira Fausila; Muhammad Akhir; Anzar Anzar

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

The development of digital technology has driven significant changes in learning practices, including Indonesian language learning, which increasingly utilizes online platforms such as YouTube. In this context, digital literacy is not only related to the technical ability to access information but also encompasses ethical, critical, and character-building aspects of students. This study aims to analyze the integration of digital literacy and character education values in online learning through Indonesian language educational videos on YouTube. The research employed a qualitative approach using content analysis methods. The research data consisted of Indonesian language learning videos selected purposively based on the relevance of the material, channel popularity, and consistency of educational content. The findings reveal that Indonesian language learning videos on YouTube contain various character education values, such as responsibility, academic honesty, hard work, independence, tolerance, and communicative attitudes. These values are integrated through the presentation of materials, the use of polite language, contextual examples, and reflective invitations that encourage students to think critically. In addition, aspects of digital literacy are reflected in the ability of video content to guide students toward the wise, selective, and responsible use of digital media. However, the study also identified several limitations, particularly the lack of systematic explicitness of character values and the suboptimal two-way interaction between educators and students.

Arthur Jonathan Purba; Siti Hazzah Nur. R

Lembaga Pengembangan Kinerja Dosen 2026 Lembaga Pengembangan Kinerja Dosen

Government procurement plays a strategic role in supporting effective, efficient, transparent, and accountable public administration. To promote procurement reform, the government has implemented an electronic procurement system through the Electronic Procurement Service (LPSE). The implementation of the Electronic Procurement System (SPSE) in Pematang Siantar City aims to improve procurement quality, reduce irregularities, and accelerate the delivery of goods and services. However, several challenges persist, including limited human resources capable of operating the system, technical disruptions, lack of outreach to local vendors, and weak coordination between the Procurement Unit (UKPBJ) and related agencies. This study aims to analyze the effectiveness of SPSE implementation in Pematang Siantar City. The research uses a descriptive qualitative approach. Data were collected through interviews with UKPBJ officials and procurement officers from several local government units, direct observation of procurement activities via SPSE, and documentation review. Data analysis employed Duncan’s effectiveness indicators: goal attainment, integration, and adaptation. The results show that SPSE implementation has not been fully effective. In terms of goal attainment, procurement processes follow established procedures, but delays still occur due to system disruptions and limited user competence. In terms of integration, coordination between UKPBJ and technical units remains suboptimal, affecting communication and oversight. Regarding adaptation, although the information technology infrastructure is adequate, human resource capacity is still limited. Therefore, improving human resources, strengthening coordination, and enhancing system reliability are necessary to achieve optimal effectiveness.

Tesar Librian Priyo Susilo; I Gusti Ngurah Agung Aditya Pramana

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

The development of digital technology and internet penetration are driving changes in consumer behavior and demanding that MSMEs not only adapt but also understand the operational motives and marketing channel integration strategies to face competition in the digital era. This study aims to examine the operational motives and technical adaptation processes of Micro, Small, and Medium Enterprises (MSMEs) in Bali in integrating online and offline marketing channels through an omnichannel strategy to respond to intense market competition in the digital era. This descriptive qualitative research uses a multiple case study approach in three different MSME sectors: goods maintenance services, creative services, and fashion retail. Data collection was conducted through direct observation, in-depth interviews, and a review of digital activities, then analyzed through single-case and cross-case stages. The results show that MSMEs optimize digital channels as instruments to expand reach and trigger consumer emotional engagement through a visual storytelling approach, while physical stores are crucially maintained as points of sensory validation. Functional integration has been proven to accommodate the shift in consumer behavior towards a hybrid decision-making pattern. In this pattern, consumers conduct information searches and initial evaluations online, but tend to shift to offline interactions to validate quality and finalize transactions to minimize purchase risk. In conclusion, cross-channel operational synergy has proven essential in boosting the competitive advantage of MSMEs.

Sancoko, Heru; Salamah, Umi; Saputro, Bambang Eko

This research aims to examine the potential adaptation of Naval military logistics strategies to optimize humanitarian logistics distribution in remote archipelagic regions. Utilizing a descriptive qualitative method with a Systematic Literature Review (SLR) approach of literature from the 2020-2026 period, this study dissects the concept of Sea-Based Logistics through domain, taxonomic, and componential analyses. The findings indicate that military advantages in floating infrastructure and integrated command chains can effectively bypass distribution barriers in areas lacking port facilities. The study concludes by recommending a military-civilian logistics integration model as a strategic solution for national logistics resilience in coastal areas. The effectiveness of this strategic adaptation relies not only on physical operational aspects but also on the synchronization of budgetary policies and the integration of information technology within the supply chain. From a logistics economics perspective, utilizing naval assets as floating bases mitigates the risk of high costs resulting from post-disaster land infrastructure damage. This synergy necessitates the establishment of collaborative Standard Operating Procedures (SOPs) between military and civilian authorities to create a humanitarian logistics ecosystem that is more resilient, transparent, and capable of responding to crisis dynamics in outlying regions in real-time

Irfan Swanto Yusni; M. Rizky Kurniawan; Mukhlisin Nata Hudin; Syarifuddin Syarifuddin; Ferralia Eka Putri

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

The development of digital technology in the Society 5.0 era presents both challenges and opportunities in history teaching, particularly regarding teachers’ ability to integrate technology and adapt to changes in students’ learning styles. This study aims to analyse the challenges faced by teachers and the strategies employed in digital-based history teaching. The method used is a Systematic Literature Review (SLR) employing the PRISMA approach, involving the stages of identification, screening, eligibility assessment, and inclusion of scientific articles published between 2020 and 2025. From the selection process, 25 relevant articles were identified for qualitative descriptive analysis. The findings indicate that teachers’ digital literacy levels remain at a moderate level and are unevenly distributed, thereby affecting the sub-optimal integration of technology into teaching. Furthermore, changes in students’ learning styles which are increasingly technology-oriented require more interactive and contextual pedagogical innovations. On the other hand, the use of digital media has proven capable of enhancing student motivation and learning outcomes, although this is still hindered by limitations in infrastructure and teachers’ technical competencies. The abundance of historical information on the internet also poses challenges regarding the validity of sources, thus necessitating the strengthening of digital literacy and critical thinking. The implications of this research underscore the importance of the ongoing development of teachers’ digital skills, the improvement of educational facilities, and the implementation of innovative teaching models to ensure that history teaching becomes more relevant and effective, and is capable of fostering critical thinking skills in pupils in the digital age.

Kunarso Kunarso; Dicky Hartono; Rena Fandani; Michael Fredson Soselisa

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The development of digital technology has transformed trading patterns through the emergence of live shopping, a phenomenon that enables real-time interaction between sellers and consumers. Although it offers marketing efficiency, this model poses significant legal risks, including misleading information, promotional manipulation, and product non-conformity. This study aims to analyze legal certainty in consumer protection within live shopping transactions, examine the forms of business actors’ liability for consumer losses, and identify obstacles to regulatory implementation along with efforts to strengthen supervision.The research method employed is normative legal research using both a statute approach and a conceptual approach. The results indicate that legal certainty in consumer protection within this ecosystem is grounded in the integration of Law No. 8 of 1999 (Consumer Protection Law) as the lex generalis and Government Regulation No. 80 of 2019 (Electronic Commerce/PMSE) as the lex specialis, which recognizes the validity of real-time electronic contracts. The legal liability of business actors is strict liability in nature, in accordance with Article 19 of the Consumer Protection Law, and may also be construed as a tort (Article 1365 of the Civil Code) in cases involving distortion of visual information.However, the effectiveness of these regulations is hindered by the ephemeral nature of transactions and low levels of digital literacy. This study recommends the implementation of technology-based supervisory systems (suptech), strengthening the oversight function of platforms (PPMSE), and policy synchronization between the Ministry of Trade and the Ministry of Communication and Informatics in standardizing business actor verification to ensure the security of the digital commerce ecosystem.

Rahmat Fajar Ramdani

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Mergers and acquisitions have served as a primary strategy for global banking consolidation over the past three decades, including in Indonesia, which is currently undergoing one of its most massive consolidation waves—one notable example being the emergence of Bank Syariah Indonesia. This article aims to provide a narrative review of the literature on the operational impacts of mergers on bank performance, with a particular focus on implications for the Indonesian context. Based on a systematic search of the Scopus database, 52 peer-reviewed articles published between 2000 and 2025 were analyzed using a narrative thematic synthesis approach. Five main themes were identified: cost efficiency, service quality, risk management, human resource and cultural integration, and information systems and technology integration. The key findings indicate that although 73.1% of studies report post-merger improvements in cost efficiency, these benefits are highly contingent upon the quality of post-merger integration especially in the areas of human resources, organizational culture, and information technology with IT integration failure rates reaching as high as 75%. Domestic mergers consistently achieve efficiency gains more rapidly than cross-border mergers, whereas risk implications depend heavily on the type of merger and the quality of integration. Policy implications include the need for the Financial Services Authority (Otoritas Jasa Keuangan) to monitor post-merger integration quality, provide integration guidelines for smaller banks, take into account the specific characteristics of Islamic banks, and ensure a streamlined, non-burdensome licensing process. Further research particularly empirical studies on banking mergers in Indonesia—is urgently needed to test the generalizability of global findings to the local context.

Ahmad Muhamad Mustain Nasoha; Citra Nurhasanah; Faiza Chaya Syadifa; Anisa Nur Anjarwati

Jurnal Pendidikan Pancasila dan Kewarganegaraan 2026 Asosiasi Periset Bahasa Sastra Indonesia

Digital transformation has brought significant changes to human life, including in the realms of law and the protection of human rights. The rapid development of information technology has introduced new challenges in the form of human rights violations in the digital space, such as privacy breaches, the spread of misinformation, hate speech, and the increasing prevalence of cybercrime. This phenomenon indicates that the digital sphere not only offers benefits but also poses serious risks to the protection of individual rights. This study aims to analyze the reconstruction of legal awareness in addressing these challenges through a human rights approach and the Islamic Sociological Jurisprudence Theory. The research employs a normative legal method with conceptual and sociological approaches, emphasizing the analysis of literature and applicable legal norms. The findings reveal that conventional legal approaches have not been fully capable of addressing the complexity of evolving digital issues. Therefore, an integration of human rights principles and a contextual Islamic legal approach through Islamic Sociological Jurisprudence is required. This approach highlights the importance of maqāṣid al-sharī‘ah, substantive justice, and legal awareness that is adaptive to social change. Thus, the reconstruction of legal awareness becomes a key element in establishing effective, just, and sustainable human rights protection in the digital era.

Humaira Humaira; Mauliza Mauliza; Noviana Zara

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

The increasing complexity of competition in the healthcare industry requires hospitals to adopt adaptive and strategic management practices to enhance organizational competitiveness. This study aims to analyze the role of strategic management in improving hospital competitiveness through a Systematic Literature Review (SLR) approach. A total of 41 national and international scientific articles published between 2014 and 2025 were reviewed, sourced from Scopus, Web of Science, Google Scholar, and Sinta databases, following the PRISMA guidelines for literature selection. The synthesis of findings indicates that strategic management plays a significant role in strengthening hospital competitiveness through clear strategy formulation, consistent implementation, and continuous performance evaluation. Key factors contributing to competitive advantage include strategic leadership, adaptive organizational culture, effective human resource management, utilization of information technology, and integration between strategic planning and operational processes. The results emphasize that hospitals implementing strategic management comprehensively are better equipped to respond to environmental dynamics, improve service quality, and sustain competitive advantage in the long term. This study highlights the importance of strategic management as a foundational element in modern hospital governance and provides a conceptual basis for future empirical research in healthcare management.

Humaira Humaira; Mauliza Mauliza; Noviana Zara

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

The increasing complexity of competition in the healthcare industry requires hospitals to adopt adaptive and strategic management practices to enhance organizational competitiveness. This study aims to analyze the role of strategic management in improving hospital competitiveness through a Systematic Literature Review (SLR) approach. A total of 41 national and international scientific articles published between 2014 and 2025 were reviewed, sourced from Scopus, Web of Science, Google Scholar, and Sinta databases, following the PRISMA guidelines for literature selection. The synthesis of findings indicates that strategic management plays a significant role in strengthening hospital competitiveness through clear strategy formulation, consistent implementation, and continuous performance evaluation. Key factors contributing to competitive advantage include strategic leadership, adaptive organizational culture, effective human resource management, utilization of information technology, and integration between strategic planning and operational processes. The results emphasize that hospitals implementing strategic management comprehensively are better equipped to respond to environmental dynamics, improve service quality, and sustain competitive advantage in the long term. This study highlights the importance of strategic management as a foundational element in modern hospital governance and provides a conceptual basis for future empirical research in healthcare management.

Hendra Haipi; Dewa Oka Suparwata; Merita Ayu Indrianti; Aditya Djaini

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

. The Agropolitan Program based on corn commodities in Gorontalo Province aims to enhance agricultural productivity, improve farmers’ welfare, and strengthen the competitiveness of corn. This study examines the progress of program implementation and its impact on production, quality, export volume, and competitiveness. A quantitative approach was employed, utilizing SWOT analysis and the Revealed Comparative Advantage (RCA) method. Data were obtained from the Central Bureau of Statistics, relevant institutions, as well as limited observations and interviews.The results indicate that the Agropolitan Program has contributed positively to the expansion of harvested areas and increased corn production, particularly during the 2020–2024 period. This increase is not only evident in terms of quantity but has also begun to show improvements in the quality of yields, although these improvements are not yet evenly distributed across regions. However, export performance remains fluctuating, with unstable RCA values, indicating that the competitiveness of corn in the international market still faces various challenges.This condition is influenced by limitations in logistics infrastructure, weak farmer institutions, dependence on middlemen, and the suboptimal integration of the value chain from upstream to downstream. In addition, access to technology, financing, and market information remains a significant constraint that needs to be addressed. It is concluded that the success of the program requires strengthening institutional capacity, improving distribution efficiency, and implementing sustainable and integrated export policies to support the stability and long-term competitiveness of corn.

Fajar Muttaqin; Nurul Wulandari Putri

Epsilon : Journal of Management (EJoM) 2026 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

. This study aims to analyze the role of field surveys in the verification process of mustahik as an effort to enhance accountability in zakat management at BAZNAS Kabupaten Tegal. Zakat management in modern institutions requires accurate targeting to ensure that distribution aligns with Islamic principles and effectively addresses social welfare issues. This research employs a descriptive qualitative approach, utilizing observation, in-depth interviews, documentation, and literature study as data collection techniques. The findings reveal that field surveys serve as a primary instrument in validating administrative data by directly observing the socio-economic conditions of prospective beneficiaries. This process enables more accurate and objective decision-making in determining mustahik eligibility. Furthermore, field surveys contribute significantly to improving transparency, accountability, and the precision of zakat distribution. However, the implementation of field surveys faces several challenges, including limited human resources, time constraints, and the potential for subjective assessment. Despite these limitations, field surveys remain a crucial operational mechanism in ensuring accountable zakat management. This study highlights the importance of strengthening survey implementation through capacity building and the integration of information technology to improve efficiency and data accuracy.

Willy Cahya Sundara; Budi Al Amin; Afriani Pravitasari; Rina Oktiyani

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

This study aims to analyze the effect of Digital Accounting Systems on Financial Decision Quality through Accounting Information Quality in modern companies. This research employed a quantitative explanatory approach using a survey design. Primary data were collected from 100 employees working in finance, accounting, and financial administration departments through purposive sampling and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS. The findings reveal that Digital Accounting Systems have a positive and significant effect on Accounting Information Quality, Accounting Information Quality has a positive and significant effect on Financial Decision Quality, and Digital Accounting Systems also directly improve Financial Decision Quality. The mediation test confirms that Accounting Information Quality partially mediates the relationship between Digital Accounting Systems and Financial Decision Quality. These results imply that companies should not only adopt digital accounting technology but also strengthen system integration, data validation, transaction standardization, and user competence to ensure that digital accounting systems produce accurate, timely, relevant, and useful information for effective financial decision-making.