Waizul Qarni
Universitas Islam Negeri Sumatera Utara, Indonesia

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An Analysis of the Implementation of an Accounting Information System for Inpatient Services in Enhancing the Effectiveness of Hospital Revenue Internal Control: A Case Study of Setiabudi Hospital Dahyuni Lbs; Waizul Qarni; Yenni Samri Juliati Nasution
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2527

Abstract

This study aims to analyze the implementation of an Accounting Information System (AIS) in inpatient service operations to enhance the effectiveness of internal revenue control at Setiabudi Hospital Medan. This research employed a qualitative approach, with data collected through interviews, observations, and documentation. The findings indicate that the implementation of an integrated AIS through the Electronic Medical Record (EMR) system has improved operational efficiency, accuracy and reliability of transaction recording, and accelerated administrative and financial reporting processes. Furthermore, the system supports the effectiveness of internal control through segregation of duties, transaction authorization, and continuous monitoring. The study concludes that the implementation of the accounting information system at Setiabudi Hospital Medan has been effectively carried out and plays a significant role in enhancing the hospital's internal revenue control
Effectiveness of health services through the mobile-JKN application for the elderly: A case study at the Gunung Tua BPJS health office, North Sumatra Hikmah Siregar; Annio Indah Lestari Nasution; Waizul Qarni
Science Midwifery Vol 13 No 6 (2026): February: Health Sciences and related fields
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/midwifery.v13i6.2274

Abstract

This study aims to analyze the effectiveness of healthcare services delivered through the Mobile JKN application for elderly participants at the BPJS Kesehatan Gunung Tua Office, North Padang Lawas Regency. A descriptive qualitative approach was applied, with data collected through interviews, observations, and literature review. The findings indicate that the utilization of Mobile JKN among the elderly has not yet reached an optimal level due to low digital literacy, limited smartphone ownership, unstable internet access, and difficulties in using application features. Family support plays a crucial role in improving service effectiveness, particularly through assistance from children or grandchildren in accessing digital services. Based on the SERVQUAL dimensions, Mobile JKN shows adequate reliability and empathy but still requires improvement in interface simplicity, responsiveness, and accessibility for elderly users. Overall, Mobile JKN has strong potential to enhance healthcare service efficiency if supported by continuous socialization, digital literacy strengthening, improved infrastructure, and family-based assistance.