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Nurfauziah Nurfauziah
Universitas Islam Indonesia, Yogyakarta, Indonesia
Economics, Econometrics & Finance

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Cost-Benefit Analysis of Implementing a Paperless Accounting System Using the Evizia Application at JIH Yogyakarta Irwan Fadli Jailani Hasibuan; Nurfauziah Nurfauziah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9652

Abstract

Digital transformation encourages healthcare institutions to adopt more efficient accounting systems, including paperless accounting. JIH Yogyakarta Hospital implemented the Evizia application to address inefficiencies caused by paper-based accounting processes. This study aims to analyze the benefits and compare the costs and benefits of implementing a paperless accounting system using Evizia with the conventional system. A descriptive qualitative method with a cost-benefit analysis (CBA) approach was employed through interviews, observations, and documentation. The results indicate that Evizia improves administrative efficiency, accelerates financial reporting, enhances data accuracy and internal control, and reduces paper usage by approximately 30%, despite additional costs related to system leasing and maintenance. Overall, the implementation of the Evizia paperless accounting system is considered feasible and provides long-term strategic benefits for operational efficiency, financial governance, and environmental sustainability at JIH Yogyakarta Hospital.
Analysis of Budget Distribution and Accountability at the Financial Affairs Work Unit (Bidkeu) of the Central Java Regional Police for Fiscal Year 2024 Salsabilla Devana Putri; Nurfauziah Nurfauziah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9964

Abstract

This study analyzes the distribution and accountability of the budget at the Financial Division Work Unit (Bidkeu) of the Central Java Regional Police (Polda Jateng) for Fiscal Year 2024. Budget management plays an important role in ensuring transparency, accountability, and effective public financial governance. However, its implementation may face administrative and technical challenges that affect reporting quality. This research uses a qualitative descriptive approach. Data were obtained through interviews, observation, and documentation review, including Budget Implementation Documents (DIPA) and financial reports. The analysis focuses on budget distribution mechanisms, accountability processes, and factors influencing reporting effectiveness. The findings show that budget distribution and accountability have been implemented in accordance with regulations. Budget absorption reached 100 percent, and the Budget Implementation Performance Indicator (IKPA) achieved a very good category. Nevertheless, challenges such as administrative delays, limited understanding of digital financial systems like SAKTI, and system disruptions were identified. Strengthening human resource competencies and optimizing technology are recommended to improve future budget management.
ANALYSIS OF THE EFFECT OF THE CASHIER CLOSING SYSTEM ON THE ACCURACY OF CASH BILLING CROSCHECK AT JIH HOSPITAL, YOGYAKARTA Kristin Kristin; Nurfauziah Nurfauziah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9966

Abstract

This research investigates the influence of the cashier system closing process on the accuracy of cash billing cross-checks at PT Unisia Medika Farma (RS JIH) in Yogyakarta. Employing a mixed-methods approach, the study combines quantitative analysis of cash billing records from July, August, and December 2024 with qualitative insights from in-depth interviews with accounting staff. The findings reveal persistent inaccuracies in recording journal dates, with error rates ranging from 7.70% to 8.40% across the three months, indicating a systemic issue within the closing procedures. Qualitative analysis identified four main themes: human error as the primary constraining factor, established policies and procedures that face implementation gaps, significant impacts on financial stability including receivables backlogs and disrupted cash flow, and potential strategies for improvement. These strategies include implementing continuous training programs, stricter monitoring of outstanding receivables, enhancing inter-unit communication, and exploring automation technologies. The research contributes practically by providing data-driven recommendations for strengthening financial controls at RS JIH, and theoretically by extending the study of cashier system accuracy into the complex healthcare environment. The study concludes that improving the cashier system closing process is essential for enhancing financial reporting accuracy, strengthening internal controls, and ultimately supporting the hospital's capacity to deliver quality patient care through sound financial management.
Co-Authors Irwan Fadli Jailani Hasibuan Kristin Kristin Salsabilla Devana Putri