https://penerbitgoodwood.com/index.php/Jusiam <p style="text-align: justify;">Jurnal Sistem Informasi Akuntansi dan Manajemen (Journal of Accounting and Management Information Systems) is a peer-reviewed scholarly journal that publishes original and high-quality research articles in the fields of accounting and management information systems. The journal serves as a platform for academics, researchers, and practitioners to disseminate research that contributes to the development and application of information technology in accounting and management practices.</p> Penerbit Goodwood en-US Jurnal Sistem Informasi Akuntansi dan Manajemen <p>Authors who publish with this journal agree to the following terms:</p> <ol> <li class="show">Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a&nbsp;<a href="http://creativecommons.org/licenses/by-sa/4.0/" target="_blank" rel="noopener">Creative Commons Attribution License (CC BY-SA 4.0)</a>&nbsp;that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.</li> <li class="show">Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.</li> <li class="show">Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.</li> </ol> https://penerbitgoodwood.com/index.php/Jusiam/article/view/6825 <p><strong>Purpose:</strong> This study examines the adoption and effectiveness of a mobile-based budgeting application implemented during the UCIC Festival 2023, organized by the student organization JUSIAM at Universitas Cikal Harapan Indonesia. The primary purpose is to evaluate how digital budgeting tools improve financial transparency, accuracy, and management efficiency within student organizations operating large-scale events. <br /><strong>Methodology:</strong> A mixed-methods approach was employed, combining quantitative survey data collected from 47 committee members using a structured questionnaire, semi-structured interviews with five finance division leaders, document analysis of 12 financial reports, and direct observation of budget approval meetings. Data were analyzed using descriptive statistics, thematic analysis, and comparative evaluation of pre- and post-implementation financial records.<br /><strong>Results:</strong> The application significantly improved financial transparency (mean = 4.47), user satisfaction (mean = 4.38), and intention to continue using (mean = 4.52) on a five-point Likert scale. Budget accuracy errors were reduced by 38% compared to the previous manual system.<br /><strong>Conclusions:</strong> The budgeting application effectively supported financial governance within student organizations and demonstrated strong potential for scalable adoption.<br /><strong>Limitations:</strong> The study is limited to a single event context within one institution, constraining generalizability.<br /><strong>Contributions:</strong> This research contributes empirical evidence on digital financial tool adoption in non-profit student organization contexts, offering a practical framework for event-based budgeting management.</p> Muhammad Ullul Albab Copyright (c) 2026 Muhammad Ullul Albab https://creativecommons.org/licenses/by-sa/4.0 2026-06-23 2026-06-23 1 2 1 11 10.35912/jusiam.v1i2.6825 https://penerbitgoodwood.com/index.php/Jusiam/article/view/6842 <p><strong>Purpose:</strong> This study examines how price and product quality shape customer satisfaction at Fashion Outlet Rantauprapat (FOR), a Small and Medium Enterprise (SME) fashion retailer in Aek Tapa, North Sumatra, Indonesia.<br /><strong>Methodology:</strong> A qualitative descriptive case study was conducted using unstructured interviews with six purposively selected informants (the owner, two employees, and three regular customers), direct observation between 20 and 25 October 2023, and documentary review of monthly sales for the 2023 calendar year. Data were analyzed through the Miles and Huberman interactive model of data reduction, data display, and verification, supported by source triangulation.<br /><strong>Results:</strong> Both determinants positively influenced satisfaction. Value aligned, multi-tier pricing made prices feel commensurate with quality, while consistent quality and trend aligned stock curation drove repeat purchases and loyalty. Sales rose continuously from IDR 10,500,000 in January to IDR 18,250,000 in December, totaling IDR 176,409,000, a 73.8% annual increase. <strong>Conclusions:</strong> Competitive pricing and consistent product quality jointly generate satisfaction, loyalty, and steady revenue growth at FOR, with quality emerging as the dominant retention driver. Limitations: The single store purposive design with six informants limits statistical generalization and reflects interpretive judgement without quantitative validation. <br /><strong>Contributions:</strong> The study supplies contextual, informant grounded evidence on price and quality as satisfaction determinants for Indonesian SME fashion retailers in secondary cities and enriches the SME marketing management literature.</p> Dewi Hermawati Miftahul Jannah Copyright (c) 2026 Dewi Hermawati, Miftahul Jannah https://creativecommons.org/licenses/by-sa/4.0 2026-06-23 2026-06-23 1 2 13 24 10.35912/jusiam.v1i2.6842 https://penerbitgoodwood.com/index.php/Jusiam/article/view/6892 <p><strong>Purpose:</strong> This study examines the implementation of the Authorized Economic Operator (AEO) programme at Tanjung Perak Customs and Excise Service (KPPBC TMP Tanjung Perak), Indonesia’s principal eastern maritime customs administration. T<br /><strong>Methodology:</strong> A qualitative descriptive case study design was adopted, combining semi-structured interviews with a key informant from the Public Services and Counselling Section of KPPBC TMP Tanjung Perak, systematic documentary analysis of Indonesian AEO regulatory instruments spanning 2010 to 2023, and thematic analysis benchmarked against WCO SAFE Framework standards.<br /><strong>Results:</strong> The findings indicate that Tanjung Perak Customs administers 51 AEO-certified companies, representing approximately 37% of Indonesia’s national AEO portfolio, through a centralized certification system coordinated by the Directorate General of Customs and Excise. AEO operators contributed around IDR 78 trillion in export foreign exchange and IDR 20 trillion in import foreign exchange in 2020. However, implementation faces capacity constraints in systematic monitoring, resulting in a predominantly reactive oversight approach.<br /><strong>Conclusions: I</strong>ndonesia’s AEO implementation reflects a hybrid governance model combining centralized certification with decentralized monitoring, generating both trade facilitation benefits and governance challenges related to supervision effectiveness.<br /><strong>Limitations:</strong> The study is confined to a single customs jurisdiction and the 2010–2023 period, limiting broader generalization.<br /><strong>Contributions:</strong> This research advances AEO literature in emerging economies through a port-level analysis of governance tensions in customs administration.</p> Muchamad Syaika Gilang Fanani M. Syaprin Zahidi Copyright (c) 2026 Muchamad Syaika Gilang Fanani, M. Syaprin Zahidi https://creativecommons.org/licenses/by-sa/4.0 2026-06-26 2026-06-26 1 2 25 36 10.35912/jusiam.v1i2.6892