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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Review: Journal of Multidisciplinary in Social Sciences
Mega Nurannisa Hippy
Universitas Negeri Gorontalo
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Exploring the Role of Accounting Information Systems in Improving Operational Efficiency and Financial Reporting Accuracy: A Qualitative Study of Beauty MSMEs in Gorontalo Zumran Ibrahim; Savira Ramadhani Mokodongan; Natalia Isabel Wantah; Frety Arta Melia Botutihe; Inayah Helingo; Mega Nurannisa Hippy
Review: Journal of Multidisciplinary in Social Sciences Vol. 3 No. 01 (2026): January 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/rjmss.v3i01.1132

Abstract

This study aims to analyze the implementation of Accounting Information Systems (AIS) in two MSMEs, namely Ggehijaband SASHOP, and evaluate their impact on operational efficiency and financial statement accuracy. Both SMEs have transitioned from manual recording to using AIS applications, such as Qasir, which helps improve transaction processes and inventory management. The results show that AIS can reduce service time from an estimated 10-20 minutes to 2-5 minutes, decrease the workload of cashiers, and improve inventory management consistency. Additionally, SIA has been proven to improve the accuracy of financial reports by reducing pricing errors, COGS calculation errors, and errors in manual transaction recapitulation. Overall, the implementation of AIS has made a positive contribution to business sustainability by improving the effectiveness of internal controls and the quality of information used in decision-making and contributes academically by providing empirical evidence on AIS adoption in MSMEs within a developing economy context.
Pengaruh Rasio Kemandirian Keuangan Terhadap Likuiditas dan Solvabilitas Pada Rumah Sakit Aloe Saboe Ronal Idrus; Julie Abdullah; Onong Junus; Saprudin Saprudin; Mohamad Abdul Radjak Masjhur; Mega Nurannisa Hippy
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 2 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i2.2511

Abstract

This study aims to analyze the effect of the financial independence ratio on liquidity and solvency at Aloe Saboe Hospital (RSAS) in Gorontalo City. As an institution implementing the Regional Public Service Agency Financial Management Pattern (PPK-BLUD), RSAS is required to improve financial performance and independence to provide top-notch public services without heavily relying on government funds. The research method used is a quantitative approach with secondary data analysis in the form of quarterly financial reports. Data analysis techniques include descriptive statistics, classical assumption tests, and hypothesis testing (t-test) using SPSS software. The results show that the independence ratio has a positive and significant effect on liquidity. This indicates that the higher the hospital's ability to generate independent revenue, The stronger the capacity to meet short-term obligations and routine operational costs, the better. Besides that, financial independence also positively affects solvency. These findings show that improving financial independence strengthens the hospital’s ability to cover all its obligations through its assets. In conclusion, financial independence is a crucial factor that determines the financial health of RSAS. Management is advised to keep optimizing BLUD’s own revenue to maintain liquidity and solvency stability for the continued delivery of healthcare services to the community.
INOVASI DAKORI: BUBUK TABUR DAUN UBI SEBAGAI PROGRAM PENCEGAHAN STUNTING DI DESA BONGOIME PROVINSI GORONTALO Melan Angriani Asnawi; Mega Nurannisa Hippy; Azmir H.
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 9, No 2 (2026): JIMB - VOLUME 9 NOMOR 2 SEPTEMBER 2026
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v9i2.41730

Abstract

Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus yang dilaksanakan di Universitas Negeri Gorontalo. Informan penelitian terdiri dari tenaga kependidikan dan pimpinan unit kerja yang terlibat secara langsung dalam penggunaan sistem informasi organisasi. Data penelitian dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi, kemudian dianalisis menggunakan teknik analisis tematik. Hasil penelitian menunjukkan bahwa pemanfaatan sistem informasi manajemen dimaknai oleh pengguna sebagai sumber informasi strategis yang mendukung pengambilan keputusan berbasis data, instrumen yang meningkatkan efisiensi kerja organisasi, sarana yang memperkuat transparansi dan akuntabilitas organisasi, serta media yang mendukung koordinasi antar unit kerja. Temuan penelitian ini menunjukkan bahwa pemanfaatan sistem informasi manajemen tidak hanya dipengaruhi oleh aspek teknologi, tetapi juga oleh pengalaman, interpretasi, serta praktik kerja pengguna dalam organisasi. Oleh karena itu, sistem informasi manajemen perlu dipahami sebagai fenomena sosio-teknis yang melibatkan interaksi antara teknologi, manusia, dan konteks organisasi. Penelitian ini memberikan kontribusi teoritis dalam pengembangan kajian sistem informasi manajemen serta memberikan implikasi praktis bagi organisasi dalam mengoptimalkan pemanfaatan sistem informasi dalam proses pengambilan keputusan.
Co-Authors ., Saprudin Abdullah, Julie Asnawi, Melan Angriani Azmir H. Frety Arta Melia Botutihe Inayah Helingo Junus, Onong Mohamad Abdul Radjak Masjhur Natalia Isabel Wantah Ronal Idrus Savira Ramadhani Mokodongan Zumran Ibrahim