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ANALISIS PENERAPAN AKUNTANSI KEUANGAN BADAN LAYANAN UMUM DAERAH (BLUD) PADA RUMAH SAKIT UMUM DAERAH (RSUD) ANUNTALOKO KABUPATEN PARIGI MOUTONG Asfiah, Asfiah
Katalogis Vol 5, No 5 (2017)
Publisher : Katalogis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.994 KB)

Abstract

The aims of this study are : 1) to determine and analyze the accounting system of public services agency at Anuntaloko Public Hospital in Parigi Moutong; 2) to determine and analyze financial statement of public services agency at Anuntaloko Public Hospital in Parigi Moutong; 3) to determine inhibing and enabling factors ot accounting system of public services agency at Anuntaloko Public Hospital in Parigi Moutong. Type of this study is descriptive qualitative. The result concludes that : 1) the accounting system of public services agency at Anuntaloko Public Hospital in Parigi Moutong is not based on the accounting cycle; 2) financial reporting in Anuntaloko Hospitel has been prepared on the accrual basis in accordance with Government Regulation No. 71 of 2010 while report o9n the financial statements based on SAK still need to be addressed based on the acconting policies of BLUD; 3) enabling factors include supporting facilities and work environment, guidelines or rules on working procedures governing the financial management mechanism of BLUDs, funding programs, as well as the development of technology and information to inprove employee performance, While inhibiting factors include the quality of human resources that is not optimal, lack of commitment and leaders’ direction on the importance of accounting data, inadequate financial operating system (software), and the performance of internal auditor unit has not yet optimal.
Perencanaan Strategis Sistem Informasi pada Toko Hijab Q-Ya menggunakan Metode Ward And Peppard Asfiah, Asfiah; Indriyanti, Aries Dwi
Journal of Emerging Information Systems and Business Intelligence Vol. 3 No. 3 (2022)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jeisbi.v3i3.46734

Abstract

Perencanaan strategis sistem informasi yang dilakukan pada Toko Hijab Q-Ya menghasilkan portofolio usulan aplikasi berjumlah 13 aplikasi diantaranya ialah Sistem Informasi Manajemen Layanan Pelanggan, Sistem Informasi Perencanaan Produksi, Sistem Informasi Manajemen Rantai Pasok, Sistem Informasi Manajemen Pegawai, Sistem Informasi Pemasaran & Penjualan, Sistem Informasi Ekspedisi, Sistem Informasi Akuntansi, Sistem Informasi Eksekutif, serta Sistem Informasi Manajemen Aset. Usulan portofolio aplikasi tersebut dapat diimplementasikan dengan jangka waktu 3 tahun (2022-2025), sehingga dapat meningkatkan performa operasional proses bisnis yang berlangsung. Selain itu, pemanfaatan SI/TI juga sangat diperlukan untuk mendapat keunggulan bersaing dengan kompetitor dan mencapai tujuan bisnisnya. Portofolio usulan aplikasi yang dihasilkan disusun menggunakan metode Ward and Peppard yang memiliki 2 tahapan yaitu tahapan input dan output yang didapat dari beberapa analisis yaitu analisis Value Chain & analisis SWOT untuk mengidentifikasi faktor mikro, sedangkan analisis Five Forces Model & analisis PEST diperlukan untuk identifikasi faktor makro serta Critical Success Factors dengan perspektif IT Balanced Scorecard untuk mengetahui faktor kesuksesan kebutuhan SI/TI yang dikelompokkan pada 4 kuadran Strategic Grid McFarlan.