One of the technologies that can optimize the data management system in Higher Education is the Enterprise Resource Planning (ERP) information system. However, in its implementation, failures often occur. This research was conducted to formulate the key factors for the successful implementation of ERP systems in universities. The research method used is descriptive qualitative through case studies on 4 campuses in West Java. The 20 key factors taken are the result of iterations of 32 works of literature in the 2016-2019 timeframe. The results of the study provide an overview of the key success factors that have emerged at each college and university.

Purpose The purpose of this paper is to examine the context of cognitive load and the role of in-app controls that serve as visual aids to promote business process understanding and the use of accounting information system (AIS) for small business users. Design/methodology/approach In total, 164 participants from small- and medium-sized enterprises were invited to participate in an experiment with between-subjects 2×2 factorial design. Researchers provided two sets of manipulations in the form of in-app control aids, namely Navigation and Guidance. Groups of individuals either received both navigation and guidance, only navigation or only guidance, or no treatment at all. These four different groups were then tested by a range of tasks to measure user understanding on small business domain knowledge and accounting business process provided by the system. Findings The findings indicate that although several early indications were visually observed wherein Navigation and Guidance may help reduce individual cognitive load and hence provide potential value for a better understanding of business process, the statistical analysis has not yet been able to substantiate the differences. Despite visually supporting the hypotheses, neither Navigation nor Guidance proved significant on accuracy (scores), efficiency (time) and individual cognitive difficulties. It appears that a systematic training on the accounting process is arguably imperative in order to reduce the extraneous cognitive load due to a relative gap of accounting logic and users’ knowledge of their business process. Ultimately, it would promote the germane knowledge where the integration of user’s own business process and accounting process can manifest effectively. Research limitations/implications Aligned with the findings of the research and its correlation with learning, apparently the learning process is not merely determined not only by the application control features being embedded, but also by the domain knowledge of individuals who interact with the system. Training related to the discussion of the accounting process should be conducted more intensively to minimize the gap between the knowledge upon the problems on individual business process and the mechanism of the accounting process. Originality/value This research takes a new approach in examining user acceptance toward an AIS by comparing task performance with and without the assistive devices, to assess how these visual aids may overcome the cognitive load of the individual.

<p>This study aims to examine the factors influencing the changes of mudharabah deposit in Islamic banks in Indonesian during the period of 2014-2018. The dependent variable used in this research is mudharabah deposit in the Islamic bank. The independent variable in this research is financing to deposit ratio (FDR), nonperforming financing (NPF), bank size, interest rate, and rate of return is moderating variable. The sample used in this study is all Islamic Commercial Banks in Indonesia in 2014-2018. The data analysis method used in this study is panel data regression analysis and moderated regression analysis. The results showed that simultaneously financing to deposit ratio, nonperforming financing, bank size, interest rate, and rate of return is moderating variable influenced mudharabah deposit. The results showed that partially financing to deposit ratio and bank size have a significant positive effect on mudharabah deposits. Nonperforming financing variable and interest rates have no significant effect on mudharabah deposits. The rate of return variable as a moderating variable has no significant effect relationship between the interest rate and mudharabah deposits.</p>

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The practice of data analytics in management accounting has grown with the increasing business complexity, necessitating new strategies for data processing and analysis that support better decision-making. Although studies on this subject are scarce, Self-Service Business Intelligence (SSBI) system is an intriguing topic of discussion. Therefore, this study aimed to explore success factors of implementation of the SSBI systems in management accounting. To accomplish this, a Systematic Literature Review (SLR) was conducted, examining the latest related publications. Furthermore, it adopted a search procedure as well as inclusion and exclusion criteria to select 28 sample articles. The results showed that success factors were classified into users, organizational, and technology perspectives. From the perspective of users, most citations emphasized the importance of capabilities in implementation of the SSBI, in order to make them self-reliant towards the IT division. Most citations from organizational perspective focused on the significance of collaboration across divisions, emphasizing the involvement of various parties in the SSBI implementation. Additionally, most citations from a technology perspective were data management and governance, which supported data growth and organizational paradigm changes.   Received: 24 February 2023 / Accepted: 21 April 2023 / Published: 5 May 2023