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All Journal YUME : Journal of Management JURNAL ECONOMINA AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Journal of Accounting, Economics, and Business Education Babakti : Journal of Community Engangement Financial and Accounting Indonesian Research International Journal of Business Accounting Management Social Science
Syah, Sri Rahayu
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Sistem Akuntansi Pemberian Kredit Pemilikan Rumah (KPR) pada PT Bank Central Asia Tbk Cabang Pettarani Makassar Gafur, Abd; Syah, Sri Rahayu; Julkifli, Julkifli; Irmawati, Ika
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 10 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/mb53q797

Abstract

This study aims to understand the home ownership credit accounting system at PT Bank Central Asia Tbk Pettarani Makassar Branch, with a focus on simple requirements and a fast credit application process. Based on research conducted at PT Bank Central Asia Tbk Pettarani Makassar Branch, the use of the MyCore application in providing home ownership credit can facilitate the input of prospective debtor files in an effective and efficient manner, thereby speeding up the process. The author applies a qualitative research method, which produces descriptive data in the form of written notes and oral information from individuals observed during data collection in the field. The results of the study show that the process of applying for a home ownership loan at PT Bank Central Asia Tbk Pettarani Makassar Branch has become easier and faster because the requirements applied are general requirements that are already owned by customers. This allows the collection of files to be done more quickly.
Implementation of Public Sector Accounting to Enhance Performance Accountability and Prevent Fraud: A Case Study at Minasa Upa Community Health Center Syah, Sri Rahayu; Halmi, Halmi; Asikin, Nurul
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 2 (2025): August
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i2.19

Abstract

This study analyzes the implementation of public sector accounting in enhancing performance accountability and its role in preventing fraud at Minasa Upa Community Health Center, one of the 12 health centers in Makassar City with BLUD (Regional Public Service Agency) status. The findings indicate that accrual-based financial statements including the Budget Realization Report, Balance Sheet, Operational Report, Cash Flow Statement, Statement of Changes in Equity, and Notes to Financial Statements have been prepared in accordance with applicable standards. This practice strengthens transparency and accountability, as emphasized in Accountability Theory, which asserts that public entities are obligated to account for the management of resources to both society and higher authorities. In terms of fraud prevention, Minasa Upa Health Center implements Government Regulation No. 60/2008 on Internal Control Systems (SPIP) and supports Presidential Regulation No. 54/2018 on the National Strategy for Corruption Prevention. Internal supervision mechanisms, periodic audits, and segregation of financial functions have proven effective in reducing fraud risks, in line with Fraud Triangle Theory, which highlights the roles of pressure, opportunity, and rationalization. Practical Implications: The findings underline the importance of accrual-based accounting as a foundation for strategic decision-making and the strengthening of SPIP through internal audits, tiered supervision, and staff integrity. Academic Implications: This study enriches the literature on public sector accounting and governance by emphasizing the role of accounting standards, accountability theory, and internal control systems in enhancing performance accountability and preventing fraud in Indonesia’s public healthcare sector
Co-Authors Abdul Wahab Agriani, Futri Alacoque, Margaretha Fajriana, Nur Gafur, Abd Halmi, Halmi Harun, Salmah Hasim, Fiviyanti Irmawati, Ika Jaya, Wiwik Nur Julkifli, Julkifli Julkifli, Stephanie Fabianto, Julkifli Merdekawaty, Etha Gustin Musriani, Musriani Nabila Nasir Nasir Nasir Neni Marlina Nirmawati, Nirmawati Nurhaedar Nurul Asikin Pratama, Ghalif Sudirman Sudirman Sudirman Sufardi Sufardi Syafrimasyah, Syafrimasyah Syahrier, Nabila tawakkal, ujianti Yunianto, Rian