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The Impact of Government Accounting Standards Implementation, Internal Control Systems, and Accounting Information Systems Utilization on Financial Report Quality at the Investment and Integrated One-Stop Services Office of West Java Province Hadi, Norman; Windiarti, Sofia
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5463

Abstract

This research examines the impact of three elements - Government Accounting Standards (GAS), Internal Control Systems (ICS), and the utilization of Accounting Information Systems (AIS) on the accuracy of financial reporting at the Investment and Integrated One-Stop Services Office (DPMPTSP) in West Java Province. The researchers employed a quantitative methodology, selecting 30 participants from 194 total staff members through purposive sampling. The researchers analyzed the data using a technique known as Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. The outcomes indicate that out of the three factors examined, only the use of Accounting Information Systems has a significant influence on the quality of financial reports (with statistical significance at p-value < 0.05). Government Accounting Standards implementation and Internal Control Systems did not show any significant impacts. The R² value of 0.906 in the research indicates that 90.6% of the variation in financial report quality is explained by these three variables working together. The results suggest that enhancing accounting information system usage is the primary driver for improving financial reporting quality within government organizations. The implementation of government accounting standards and internal control systems need to be reviewed and strengthened so that their contribution to the quality of financial reporting becomes more significant.
The Use of Oral Antibiotics to Prevent Surgical Site Infection on Postoperative Modified Radical Mastectomy Patients in Dr. Soetomo General Hospital, Surabaya Hadi, Norman; Ishardyanto, Hantoro
Folia Medica Indonesiana Vol. 56, No. 1
Publisher : Folia Medica Indonesiana

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Abstract

Surgical operations on modified radical mastectomy are considered clean procedures by the Centers for Disease Control and Prevention (CDC) wound classification system. Despite this, higher than expected Surgical Site Infection (SSI) rates are reported, varying from 1 % to 26 % across the literature. Some surgeons also prescribe postoperative prophylaxis for postoperative modified radical mastectomy patients to prevent infection despite its lack of proven efficacy. The aim of this study is to analyze the use of oral antibiotics to prevent Surgical Site Infection (SSI) on postoperative modified radical mastectomy patients in Dr. Soetomo General Hospital. This study was double-blinded randomized control trial of 60 postoperative modified radical mastectomy patients (2 groups) during the period of December 2017 to March 2018. Samples were prospectively divided into two groups (random sampling), in group A (n=30) patients received single dose prophylactic antibiotics and continued with oral antibiotics postoperative (Cefadroxil 2 x 500 mg) during 7 days and in group B (n=30) patients received single dose prophylactic antibiotics and continued without postoperative antibiotics (placebo). Both groups were evaluated clinically for surgical site infection up to 30 days. There was no statistically significant difference in both groups {p=1 (p>0.05)}. There was no incidence of surgical site infection in both groups during the 30-day follow-up period (days 3, 7, 14 and 30). There was no difference in the surgical site infection rate among those who received oral postoperative antibiotics prophylactic and without antibiotics (placebo) on postoperative modified radical mastectomy patients in Dr. Soetomo General Hospital. Because of the potential adverse events associated with antibiotic use, further evaluation of this practice is required.