JSIKTI: Journal of Information Systems and Applied Computer Technology Indonesia, Volume 8 Number 3 (March 2026) presents a collection of applied research in information systems, accounting technology, predictive analytics, and computational modeling contributed by researchers from the Institut Bisnis dan Teknologi Indonesia (INSTIKI), Sekolah Tinggi Bisnis Runata, Politeknik Pertanian Negeri Samarinda, Okayama University (Japan), and Universitas Musamus Merauke. This issue demonstrates collaborative scientific contributions that address practical challenges in finance, agriculture, and economic forecasting through modern computational approaches.

The published studies include several developments in accrual-based accounting information systems, covering financial analysis through the Break Even Point (BEP) approach, full costing methods, and financial planning models designed to improve organizational decision-making and accounting efficiency. In addition, this issue presents a Random Forest-based crop yield prediction model that integrates soil, climate, and agronomic variables to support agricultural productivity, as well as a study on forecasting the Jakarta Composite Index (IHSG) using the Moving Average method to analyze financial market trends.

This issue reflects a multidisciplinary integration of information systems, financial technology, machine learning, and predictive analysis. It reinforces JSIKTI’s commitment to publishing impactful, solution-oriented, and data-driven research that contributes to technological advancement, academic collaboration, and practical innovation in Indonesia and the international research community.