https://www.jurnal.masoemuniversity.ac.id/index.php/aims/issue/feed 2026-09-27T21:17:21-04:00 Nur'aeni lppm.masoemuniversity@gmail.com Open Journal Systems <div class="intro"> <ul> <li>Print ISSN : <a title="P-ISSN" href="https://issn.brin.go.id/terbit/detail/1520317446" target="_blank" rel="noopener">2615-7381</a></li> <li>Online ISSN : <a title="E-ISSN" href="https://issn.brin.go.id/terbit/detail/1527663366" target="_blank" rel="noopener">2621-7279</a></li> <li>URL : <a title="AIMS" href="https://jurnal.masoemuniversity.ac.id/index.php/aims" target="_blank" rel="noopener">https://jurnal.masoemuniversity.ac.id/index.php/aims</a></li> </ul> <div> </div> <div> <p><strong>Jurnal Accounting Information System (AIMS)</strong> is a scientific journal published by the Accounting Information Systems Study Program, Ma'soem University, Bandung. This journal is a forum for publication of scientific works in the form of writings by academics, researchers and practitioners on pure and applied research in the field of accounting and accounting information systems and information systems. AIMS is published twice a year, namely in March and September. This journal has been accredited by <a title="AIMS Sinta 4" href="https://sinta.kemdikbud.go.id/journals/profile/6462" target="_blank" rel="noopener">SINTA 4</a>.</p> <p>In 2021, AIMS (Accounting Information System Journal) will be merged and recorded in the Ma'soem University journal. In addition, DOI Prefix 10.32627 which was originally used by STKOM Al Ma'soem was later changed by the DOI's affiliation to become Ma'soem University. The journal at STKOM Al Ma'soem has changed its form to a journal at Ma'soem University.</p> <p>Changes to the journal template starting from volume 4, issue 1, March 2021. Changes to 8 papers per publication starting from volume 5, issue 1, March 2022. Changes to 12 papers per publication (Indonesian version) starting from volume 8, issue 2, September 2025. Changes to 12 papers per publication (English version) starting from volume 9, issue 1, March 2026.</p> </div> </div> https://www.jurnal.masoemuniversity.ac.id/index.php/aims/article/view/2248 2026-09-11T00:02:17-04:00 Gita Cahyani Lestari gitacahyani@uinsgd.ac.id Aldy Rialdy Atmadja aldyrialdy@uinsgd.ac.id Widya Puteri Aulia gitacahyani@uinsgd.ac.id Lina Alfaridah. ZH gitacahyani@uinsgd.ac.id

<p>Public information disclosure and web accessibility are important aspects of Electronic-Based Government Systems (SPBE). This study aims to evaluate and compare the accessibility of six regency-level Information and Documentation Management Officer (PPID) websites in West Java based on their 2025 Public Information Disclosure Monitoring and Evaluation (Monev KIP) scores. Using extreme group sampling, the websites were divided into high-performer (Sumedang, Karawang, and Bandung) and low-performer (Cianjur, Indramayu, and Sukabumi) groups. The websites were automatically tested based on the Web Content Accessibility Guidelines (WCAG) 2.2 using PowerMapper and AudioEye. The results showed 114 findings from AudioEye and 28 findings from PowerMapper, consisting of 22 WCAG issues and 6 ARIA warnings. The high-performer group had more findings than the low-performer group, with 62 AudioEye findings and 18 PowerMapper findings, compared with 52 and 10 findings, respectively. Common accessibility problems included missing accessible names for links and images, low color contrast, and unclear focus indicators. These results indicate that high public information disclosure scores do not always indicate better web accessibility. The findings also highlight the need to combine automated and manual testing for a more complete accessibility evaluation.</p>

2026-09-27T00:00:00-04:00 Copyright (c) 2026 Gita Cahyani Lestari, Aldy Rialdy Atmadja, Widya Puteri Aulia, Lina Alfaridah. ZH