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All Journal Madinah: Jurnal Studi Islam DIDAKTIKA : Jurnal Kependidikan Jurnal Pajak dan Keuangan Negara (PKN) International Journal of Community Service Islamic Accounting and Finance Review Asian Journal of Community Services (AJCS) Jurnal Guru Pencerah Semesta (JGPS) Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Journal of Business Management and Economic Development Indonesian Journal of Taxation and Accounting JICS : Journal Of International Community Service Phinisi Applied Accounting Journal Journal of Accounting, Economics, and Business Education Islamic Financial And Accounting Review Study of Scientific and Behavioral Management (SSBM)
Jannah, Raodahtul
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Journal : Phinisi Applied Accounting Journal

 1 
Financial Management Based on Justice in Achieving Accountability at Nene' Mallomo Hospital, Sidrap Regency Rahyuni, Gusty; Majid, Jamaluddin; Jannah, Raodahtul
Phinisi Applied Accounting Journal Vol 2, No 2 (2024): October
Publisher : Universitas Negeri Makassar

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Abstract

The purpose of this study was to determine the financial management and accountability at Nene' Mallomo Hospital, Sidrap Regency based on the concept of justice. Financial management is defined as a series of activities that include planning, budgeting, implementation, administration, reporting, accountability, and supervision of financial management. This study was conducted at Nene' Mallomo Hospital located in Pangkajene, Sidrap Regency, South Sulawesi. The sample in this study were the head of the hospital UPT, head of the financial sub-section, nurses, hospital staff, patients, and the related community. Data collection methods were through observation, interviews, documentation, literature studies and internet searching. The results of this study indicate that Nene' Mallomo Hospital, Sidrap Regency has fulfilled the principles of accountability and good governance in its financial management, in accordance with the objectives and applicable laws and regulations. Accountability and transparency in financial management or financial reports are important because they are a form of information conveyed to the government or the community regarding the funds managed whether they are in accordance with the allocation and place. Nene' Mallomo Hospital instills the values of justice in its service to the community and its financial management. Providing several payment programs for patients and providing good performance to all groups of patients. The implications of this study are to inform what insurance programs are accepted at Nene' Mallomo Hospital and also to provide tools or tests to evaluate public satisfaction. Tujuan dari penelitian ini adalah untuk mengetahui pengelolaan keuangan dan akuntabilitas di Rumah Sakit Nene' Mallomo, Kabupaten Sidrap berdasarkan konsep keadilan. Pengelolaan keuangan didefinisikan sebagai serangkaian aktivitas yang meliputi perencanaan, penganggaran, pelaksanaan, administrasi, pelaporan, akuntabilitas, dan pengawasan terhadap pengelolaan keuangan. Penelitian ini dilakukan di Rumah Sakit Nene' Mallomo yang terletak di Pangkajene, Kabupaten Sidrap, Sulawesi Selatan. Sampel dalam penelitian ini adalah kepala UPT rumah sakit, kepala sub-bagian keuangan, perawat, staf rumah sakit, pasien, dan masyarakat terkait. Metode pengumpulan data dilakukan melalui observasi, wawancara, dokumentasi, studi pustaka, dan pencarian internet. Hasil penelitian ini menunjukkan bahwa Rumah Sakit Nene' Mallomo, Kabupaten Sidrap telah memenuhi prinsip akuntabilitas dan tata kelola yang baik dalam pengelolaan keuangannya, sesuai dengan tujuan dan peraturan perundang-undangan yang berlaku. Akuntabilitas dan transparansi dalam pengelolaan keuangan atau laporan keuangan sangat penting karena merupakan bentuk informasi yang disampaikan kepada pemerintah atau masyarakat terkait dana yang dikelola, apakah sesuai dengan alokasi dan tempatnya. Rumah Sakit Nene' Mallomo menanamkan nilai-nilai keadilan dalam pelayanannya kepada masyarakat dan dalam pengelolaan keuangannya. Menyediakan beberapa program pembayaran bagi pasien dan memberikan kinerja yang baik kepada semua kelompok pasien. Implikasi dari penelitian ini adalah untuk memberi informasi mengenai program asuransi yang diterima di Rumah Sakit Nene' Mallomo dan juga memberikan alat atau uji untuk mengevaluasi kepuasan masyarakat.
Determinants of Accountability in Village Financial Management with Internal Control System as a Moderating Variable (A Study of Villages in Towuti Subdistrict, East Luwu Regency) Agustina, Irnarezky; Sumarlin, Sumarlin; Jannah, Raodahtul
Phinisi Applied Accounting Journal Vol 2, No 2 (2024): October
Publisher : Universitas Negeri Makassar

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Abstract

This study aims to examine the effect of village apparatus competence, financial report presentation, and financial report accessibility on the accountability of village financial management with the internal control system as a moderating variable in villages in Towuti Subdistrict, East Luwu Regency. This research is quantitative in nature. The sampling technique used is purposive sampling, with data collection through questionnaires. The questionnaires were distributed to 18 villages, with a total sample size of 149 respondents. The data analysis was performed using multiple regression analysis and Moderated Regression Analysis (MRA) with SPSS version 26. The results of the study indicate that village apparatus competence and the presentation of financial reports have a positive and significant impact on the accountability of village financial management, while financial report accessibility does not have an impact on the accountability of village financial management. The moderating regression analysis shows that the internal control system is able to moderate the relationship between financial report presentation and the accountability of village financial management, while the internal control system does not moderate the relationship between village apparatus competence and financial report accessibility on the accountability of village financial management. Based on the findings, the implications of this study suggest the need for efforts to improve the transparency and accountability of village financial management by the village apparatus.Penelitian ini bertujuan untuk menguji pengaruh kompetensi aparat desa, penyajian laporan keuangan dan aksesibilitas laporan keuangan terhadap akuntabilitas pengelolaan keuangan desa dengan sistem pengendalian internal sebagai variabel moderasi pada desa se-Kecamatan Towuti Kabupaten Luwu Timur. Penelitian ini merupakan penelitian kuantitatif. Teknik pengambilan sampel dengan menggunakan metode purposive sampling dengan teknik pengumpulan data menggunakan angket / kuesioner. Kuesioner disebar ke 18 desa. Total sampel pada penelitian ini sebanyak 149. Data analisis dengan menggunakan teknik analisis regresi berganda dan analisis regresi moderasi atau Moderate Regression Analisis (MRA) dengan menggunakan aplikasi SPSS versi 26. Hasil dari penelitian ini menunjukkan bahwa kompetensi aparat desa dan penyajian laporan keuangan memilik pengaruh positif dan signifikan terhadap akuntabilitas pengelolaan keuangan desa sedangkan aksesibilitas laporan keuangan tidak berpengaruh terhadap akuntabilitas pengelolaan keuangan desa. Analisis regresi moderasi menunjukkan bahwa sistem pengendalian internal mampu memoderasi hubungan antara penyajian laporan keuangan terhadap akuntabilitas pengelolaan keuangan desa sedangkan sistem pengendalian internal tidak mampu memoderasi hubungan antara kompetensi aparat desa dan aksesibilitas laporan keuangan terhadap akuntabilitas pengelolaan keuangan desa. Berdasarkan hasil penelitian maka implikasi dari penelitian ini diperlukan upaya peningkatan transparansi dan akuntabilitas pengelolaan keuangan desa yang dilakukan oleh aparat desa.
Co-Authors Abdullah, Muhammad Wahyuddin Adam Nursya Ban, Muh. Aditya, Roby Agustina, Irnarezky ahmad habibi Ahmad, Angriani Ali, Nur Amalia Amalia, Nurhidayah Ainun Aminuyati Andi Wawo Anwar, Puspita Hardianti Astridani, Andi Dinda Agus Putri, Dinda Elfa Syariati, Namla Fadhilatunnisa, Della Fajrin, Farid Fikra, Raosdatul Hajra Hasbiullah, Hasbiullah Iffah, Nur Iwang, Baso Jamaluddin Majid Jayawarsa, A.A. Ketut karmila karmila Lince Bulutoding Lutfi, Mufti Marsanda, Marsanda marzuka, syafika Masrawati, Masrawati Muchlis, Mustakim Musdalifa Musdalifa Muslimah, Firanti Nadiah, Khaerun Nasir nengsih, sriwahyuni Nur Azizah Latif Nur Rahmah Sari Puspita, Silvia Rahmah Sari, Nur Rahman Ambo Masse Rahyuni, Gusty Reski Ananda Putri, Andi Reza Pahlevi, Ashraf Sahban, Azizah Saiful Muchlis, Saiful Saifullah, Fu’ad Sari, Nur Rahma Sirajuddin Sirajuddin Sumarlin Suwandi, Memen Syariati, Namla Elfa Wardan. AH, Luthfia Zainal, Ghaliah Jalwaa Insyrah