ATPIKA is a furniture and interior vocational higher education institution in Semarang. In its business activities, especially in recording transactions related to academics, ATPIKA uses accurate Accounting 5 desktop-based applications produced by PT. Cipta Piranti Sejahtera to assist ATPIKA in processing financial data accurately and quickly generating financial statements. Based on interviews with staff and directors, several problems were found. Another fact is ATPIKA has never conducted monitoring and evaluation of the system used. From all the problems that exist in ATPIKA, researchers are motivated to audit using the COBIT 5.0 framework using the MEA domain, which the domain focuses on monitoring, evaluation, and assessment of control. The results of this study after analyzing the level of capability in AEC are at level 3, namely the established process. The conclusion of this study is that ATPIKA has implemented every information technology governance process according to standards, but the understanding of the monitoring and control process on the use of information technology in the staff ranks is still lacking.
The laundry business is one of the businesses that continues to grow over time. This business provides laundry services and clothing and other textile care for customers, with the aim of providing convenience, comfort, and quality in maintaining the cleanliness and appearance of their clothes. However, in the era of increasingly rapid digitalization, technological transformation has changed the way various industries operate, including service businesses such as the laundry industry. However, the laundry business still faces challenges in manual operational management, which can hinder efficiency and service quality.This study aims to design and build a web-based cashier application to improve efficiency using the Waterfall method. This application automates order recording, service scheduling, payments, and reporting. Black box testing shows that the application functions according to specifications, while user evaluations show satisfaction with the features and ease of use. With this system, the laundry business can be more efficient, competitive, and integrated with digital innovation.
The motorbike and car wash company is one of the SMEs in the service sector. The company needs recording their transactions better. Previously, the company used a recording system that is less efficient in manually written on paper, so that they have difficulty in calculating revenue and transaction amounts. Their system also has a risk of losing transaction records and less secure. Therefore, this system was created using the RAD (Rapid Application Development) method. This system was built using Laravel and Filament to further shorten production time. The research results a cashier information system. With this system, the company can record the necessary data and transactions. The transactions recorded in the system are automatically stored in the database. This system was tested by company owner and their admin using interview model. The interview results stated that the admin and owner felt a positive impact after implementing this cashier information system. Admins feel safety when record customer data including transactions because the data is stored safely in the database. The company owner can also analyze revenue through the number of transactions so that he can determine a more accurate business strategy.
Sales Information System "Roujee Bag Studio" is an application designed to facilitate the management and monitoring of the sales process at the Roujee Bag Studio company. This application aims to improve operational efficiency, increase the accuracy of information, and strengthen control over the entire value of purchases and sales. The method used in system development is the waterfall method and the black box testing method and interviews. The results of application development show that continuity between data and integrated systems can facilitate company performance. And the existence of a strong authentication system ensures that only authorized parties can access sensitive information. with the implementation of this Sales Information System Roujee Bag Studio is expected to improve operational efficiency and more precise and accurate decision making.
The management of fixed assets at The Holy Family Parish Church Atmodirono is still carried out manually using Microsoft Excel, which causes various problems such as limited multi-user access, the risk of data duplication, recording errors, and difficulties in asset tracking and reporting. This study aims to design and build an integrated web-based fixed asset inventory system. The system development method used is the Waterfall method, which includes the stages of requirements analysis, system design, implementation, and testing. The system is built using the Laravel framework and MySQL database. The results of the study show that the developed system is able to improve the efficiency of asset management through centralized recording, asset tracking using QR Codes, and automatic reporting features.
Global competition drives businesses to innovate and leverage technology. This research focuses on CV. Cahaya Terang Metalindo, which still uses a manual system in its operations. The accounting information system developed using the RAD method aims to record sales transactions, purchases, cash disbursements, and generate financial reports. This web-based system is developed with the PHP programming language and the Laravel framework, and applies the FIFO inventory valuation method. After using this system, the owner acknowledges an increase in business effectiveness and efficiency, as well as the accuracy of financial reports.
The main means of communication for the deaf is sign language, although communication hurdles are frequently caused by a lack of public comprehension. The goal of this project is to use the OpenCV library and MobileNetV2 architecture to create a real-time American Sign Language (ASL) recognition system. The ASL Alphabet from Kaggle, which has over 87,000 photos in 29 classes, is the dataset that was used. Convolutional Neural Networks (CNNs) based on MobileNetV2 with picture preprocessing and data augmentation were used to train the model. OpenCV was then used to combine the CNN with a camera for real-time implementation. The evaluation results indicate an average F1-score of 83.6, recall of 83.8, and precision of 83.5. The system is responsive for direct interaction because it can operate at 18–22 frames per second (FPS) on a typical laptop. The system still has issues with complicated backdrops, low light levels, and gesture similarities between some letters. Overall, this study demonstrates the efficacy of MobileNetV2 and OpenCV in developing a lightweight, efficient real-time sign language recognition system that facilitates inclusive communication for individuals with hearing impairments.
Lasem, known as "Little China," has a rich cultural heritage, including Batik Lasem, which features distinctive motifs and a complex production process. However, interest among younger generations in the art of batik-making is declining. This study aims to develop a Batik Lasem simulation game as an interactive learning medium for beginners. The game was developed using the Waterfall method with Unity as the primary platform. Testing was conducted using the Unified Theory of Acceptance and Use of Technology (UTAUT) model to analyze user acceptance. This research follows a quantitative approach, collecting data through an online questionnaire with 70 respondents and literature studies. The developed game features two gameplay modes, three difficulty levels, and a simple interface with comfortable audio support. The interactive gameplay allows players to understand each stage of the batik-making process through an intuitive mechanism. The analysis results indicate that usefulness and ease of use play a significant role in increasing user interest in Batik Lasem.
UD Niko is still using an outdated operating system which hampers daily operations and increases the error rate. This kind of system is not efficient, as it creates an opportunity for errors and makes it hard to follow the stock. The research problem focuses on the kind of information system to be designed for UD Niko and the features to incorporate, as well as how effective it would be. The study seeks to develop a web-based management information system that supports stock and account receivables management and invoice recording and integrates with Midtrans to facilitate digital payments. The way the system was built is called the waterfall model. The resulting system includes features such as internal stock management, supplier, sales and freelance roles, accounts receivable and payable modules, invoice history and reporting functions, while integrating digital payment via Midtrans. The system testing used the blackbox method and interviews with the owner and employees of UD Niko. The system adequately meets the company’s needs because it enables faster transactions, simplifies record keeping and efficiently manages inventory and reports. Overall, the system improves business management and operational efficiency at UD Niko.
Being a powerful player in this era, television advertisements have been positioned as an outstanding influencer in Sri Lanka spreading its coverage to all people. Today, people concern more on their health shifting towards the consumption of herbal products not only in Sri Lanka but also in all over the world. This aims to determine the impact of television advertisements on consumer purchase intention of herbal products in the Western province of Sri Lanka. Attitude towards television advertising and perceived behavioral control on consumer purchase intention of television advertisements of herbal products had a strong correlation on each other. The correlation between subjective norm and consumer purchase intention of television advertised herbal products was moderate. Multiple Linear Regression results concluded that attitude towards television advertising, subjective norm and perceived behavioral control of the study had a positive impact on consumer purchase intention of television advertised herbal products. Herbal products purchase intention is driven mainly by attitude towards television advertising, subjective norm and perceived behavioral control. Herbal products manufacturers and advertisers would be better to revise their existing advertising strategies as per those variables while forming new advertising methods.
This study explores the impact of ethical leadership on employees’ ethical behavior through ethical climate with special reference to the garment factories in the Katunayake free trade zone. The study employed a quantitative approach, and primary data was collected from 242 supervisory-level employees in the garment factories using a questionnaire. Structural equation modeling (SEM) was used to test the model and data analysis was carried out using structural equation modelling-partial least square technique (SEM-PLS). The results revealed a significant positive relationship between ethical leadership and the ethical behavior of employees. Further, the study found that ethical climate partially mediates between ethical leadership and employees’ ethical behavior. Overall, this study concludes the crucial role of ethical leadership in fostering ethical behavior among employees and highlights the importance of nurturing an ethical climate within organizations. Moreover, this study responds to recent calls for more research to identify factors that may strengthen or mitigate the influence of ethical behavior in the workplace.
The digital era has heralded changes in the business environment that consequently transformed the understanding of leadership because technological advancement and digitalization place extra demands on organizational leaders. In exploring the concept of leadership in the digital age, this study employed an integrative literature review method. The article establishes that successful digital leadership depends on the transformational leadership approach. Successful digital leadership is contingent on the leader’s ability to inspire, motivate, build relationships, collaborate, generate ideas, and model requisite behaviours toward the attainment of organization goals. The findings from this review indicate that digital leadership is crucial to the outcomes of an organization such as innovation, problem-solving, digital transformation, organizational performance, growth, and sustainability. At the same time, the effectiveness of digital leadership depends on the success of digital transformation, innovation, organizational performance, and growth. Achieving effective digital leadership necessitates that leaders employ a combination of approaches, which this article described under the concept of the digital leadership system. This article proposes the digital leadership system (DLS) which encompasses the ideas that successfully leading digital enterprises, digital transformation, and digital or technological innovations require a future-oriented approach and timely positioning of the business, navigating self and people, tracking performance, and mapping data, and driving growth and innovation to achieve the three-dimensional sustainability outcomes. The article highlights the critical expectations for leadership under each approach and broadened the knowledge about leadership in the digital era by presenting the definitions of digital leadership. In addition, valuable ideas are discussed for supporting successful real-world practice of digital leadership and areas of further research useful in advancing knowledge about digital leadership are outlined.
This study explores the critical factors influencing user acceptance of mobile payment channels in Sri Lanka, with a special focus on mobile wallets backed by commercial banks. Leveraging the Technology Acceptance Model (TAM) and related theoretical frameworks, the research investigates the impact of perceived ease of use, perceived usefulness, perceived trust, and perceived mobility on the adoption of mobile wallets. Primary data were collected via a structured questionnaire from 128 active mobile wallet users representing diverse demographic characteristics. Quantitative analysis using multiple regression revealed that all four factors positively and significantly influence user acceptance, with perceived usefulness identified as the strongest predictor. The findings emphasize the importance of intuitive user interfaces, robust security measures, reliable network accessibility, and credible institutional backing in fostering greater acceptance of mobile payments in Sri Lanka. The study fills a notable gap in the literature by providing context-specific insights relevant to emerging economies. Practical recommendations are offered for mobile wallet providers and policymakers to enhance system usability, build consumer trust, and expand digital payment ecosystems, thereby supporting the broader transition toward a cashless economy and digital financial inclusion.
The stock market serves as a crucial indicator of a country's economic health, driving growth through investment and efficient capital allocation. This study explores the causal relationship between macroeconomic variables, trading volumes, and stock returns in the Colombo Stock Exchange (CSE). Using Granger causality analysis, the study examines variables such as exchange rate, money supply, and inflation. While extensive research exists in developed markets, studies in frontier markets, particularly Sri Lanka, remain limited. Previous research, largely based on data from 1985-2001, fails to reflect significant economic shifts caused by the financial crisis, the Covid-19 pandemic, and 2019 terror attacks. This raises questions about the relevance of past findings in the current context. The study utilizes quantitative data from reputable sources, including the Central Bank of Sri Lanka and the CSE, and employs EViews statistical software for analysis. Findings reveal a causal relationship between stock returns and exchange rates (reverse causality) as well as trading volumes, while no significant link is found with inflation and money supply. This study contributes by providing updated empirical evidence for a frontier market during a period of economic turbulence, identifying a novel reversal in the exchange rate–stock return relationship, and highlighting the enduring predictive value of market microstructure variables over conventional macroeconomic measures. These insights can help policymakers and investors focus on market liquidity and stock returns as key indicators for economic forecasting, rather than traditional macroeconomic variables.
There is a propensity of growing financial frauds and to uncover such frauds, the attention grown towards the forensic accounting concepts. Thus, this study examines the impact of forensic accounting practices on fraud detection in Sri Lanka with the moderating effect of the internal control system. Investigative and litigation practices were analyzed as independent variables, with fraud detection as the dependent variable and the internal control system as the moderator. The study utilized quantitative method, gathering data from 384 auditors through an online survey using simple random sampling technique. Hypotheses were evaluated using structural equation modeling (SEM) with partial least squares (PLS). Key findings indicate that investigative and litigation practices significantly impact fraud detection. Further, the internal control system moderates these relationships, enhancing fraud detection outcomes. This study underscores the relevance of forensic accounting in protecting organizational assets, stakeholder interests, and reputation. Moreover, this study expands the theoretical knowledge regarding investigative and litigation practices along with their importance. It further calls for government measures to train undergraduates and professionals in forensic accounting to elevate its practical application and effectiveness.
The concept of boundaryless careers has gained increasing attention in career literature, yet empirical findings on its impact on career success remain inconsistent. This study examines the impact of boundaryless career attitudes on career success within business consulting firms in Sri Lanka. Adopting a quantitative approach, data were collected through a structured questionnaire from 100 employees using a simple random sampling method. The data were analyzed using the regression analysis. The findings indicate a positive impact of boundaryless career attitudes on career success. Specifically, both a boundaryless mindset and a preference for organizational mobility significantly contribute to career success. These results highlight the importance of fostering career adaptability and mobility opportunities within organizations. The study provides valuable insights for firms seeking to enhance career management practices, ensuring employee growth, satisfaction, and long-term professional success.
The introduction of sustainability practices into sustainable business growth model remains a pressing concern, despite the emergence of sustainability disclosure being a critical tool for communicating firm’s commitment to sustainable practices. More so, sustainability disclosures vary significantly across developing economies like Nigeria where economic challenges and regulatory frameworks often lag behind global standards. This study therefore examined the impact of sustainability disclosure on sustainable business growth among listed companies in Nigeria. The study covers 94 sampled listed companies on the Nigerian Exchange Group (NGX) spanning across all sectors.The study relies on secondary data drawn from the audited annual reports and sustainability reports of the sampled companies between 2016 to 2022. Using robust regression techniques, including Panel-Corrected Standard Errors (PCSE), Feasible Generalized Least Squares (FGLS), and Simultaneous Quantile Regression (QR), the findings revealed that sustainability disclosures significantly enhance sustainable business growth. Environmental, social, and economic disclosures contribute positively to sustainable business growth, with the strongest impact observed among firms at higher levels of sustainable growth. The study concluded that sustainability disclosures, and its individual pillars significantly enhance sustainable business growth. Regulatory authorities are advised to encourage comprehensive sustainability disclosures for companies in order to maximize the benefits of sustainability practices.
This study aims to implement an integrated Accounting Information System (AIS) with Midtrans payment gateway at Toko Sahabat, a sports equipment store in Semarang, Indonesia. Through primary and secondary data collection, including interviews, direct observation, and documentation analysis, this study aims to analyze the accounting challenges faced by Toko Sahabat and design solutions accordingly. The results show that AIS implementation brings significant benefits in inventory management, transaction recording, and financial statement preparation, giving stores a competitive advantage in an increasingly competitive business environment.
With the development of the times, many companies now use technological assistance to help with a job. But there are not many who still use manual methods such as in recording inventory which takes a lot of time and is ineffective, therefore the role of information systems is needed to deal with this problem. Building an information system in a company requires a good understanding of the system that will be used in the company both in the process of inputting goods, outputting goods, therefore by designing a Web-based inventory application that is easy to develop and user-friendly and pays attention to the User Interface (UI) and User Experience (UX) according to user needs, then making the right application can help improve company performance, up to the application implementation stage whether the application is running properly. The system implementation method uses the Waterfall method, which is done in stages to reduce the risk of revisions at the past stages and data collection by conducting interviews in order to get the user's needs precisely and get valid data. In the E-Stock application, there is a history for incoming and outgoing goods and there are access rights which make it possible for fraud in business to be smaller, because all transactions in and out of goods are recorded by parties who have their own authority
A web-based information system is crucial for efficiently communicating church activities, services, and programs to parishioners and the public. This research aims to solve the problems in St. Michael's Church, namely the dissemination of information that is not in accordance with the times, and the information can be channelled effectively and efficiently. The System manages service schedules, events, and announcements and leverages interactive features to foster active engagement among congregation members. By integrating web technology, churches can enhance communication, streamline operations, and strengthen relationships with parishioners. The St. Michael website was designed by interviewing the church administrator to find parishioners’ needs in channelling church information. Website design is the first step, followed by system design submission, website development, and installation at St. Michael church. The study results in the website being perceived as useful and easy for parishioners to use to get information about church activity.
