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Peran Sistem Informasi Akuntansi dalam Tata Kelola Keuangan di Sektor Publik Khairani, Suci; Yulanda, Kiki; Sari, Eka Nurmala
Jurnal Riset AKuntansi dan Bisnis Vol 25, No 2 (2025): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/25962

Abstract

The role of accounting information systems (AIS) in public sector financial governance has been a key focus in numerous studies. This research aims to examine the contribution of AIS to transparency, accountability, efficiency, and integrity in public financial management. The method employed is a literature review of relevant empirical studies published between 2021 and 2024. The findings indicate that the consistent implementation of AIS positively impacts the quality of financial governance in government institutions. AIS has been proven to accelerate budget preparation, enhance internal control, and provide digital, audit-ready financial reports. These findings affirm that integrating AIS into public financial systems not only improves administrative efficiency but also strengthens public trust in government financial performance. It is recommended that public institutions expand AIS implementation and enhance human resource capacity to maximize its overall benefits. Keyword : accounting information system,  accountability, efficiency, transparency
Design of a Virtual Based English Learning Application System Reality and Augmented Reality Hasibuan, Ahmad Riady; Syafrayani, Putri Rizki; Khairani, Suci
InfoTekJar : Jurnal Nasional Informatika dan Teknologi Jaringan Vol 8, No 2 (2024): InfoTekJar Maret
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/infotekjar.v8i2.9894

Abstract

Textbook-based learning media makes the learning atmosphere less attractive for students, especially for elementary school students. This causes the transfer of knowledge to be hampered. Advances in information technology have penetrated the world of education which applies information technology as a tool in teaching and learning activities such as visual animations including augmented reality technology. The augmented reality of technology in English learning applications is a solution to attract the interest of elementary school children. This application has two main features, namely learning and quizzes. First, students are given an introduction to objects around the house in English, then asked to work on questions in an augmented reality and virtual reality technology environment. This application carries out several processes which include reading marker symbols using a camera, then carrying out a pre-processing stage, namely the segmentation process for comparing marker symbols. If the marker symbol is an image that is similar to the reference data, the recognition image will be used to display the 3 dimensions of the object. The trial results show that the features of this application work well, and students perceive it as helpful to have this application for learning English.
IMPLEMENTATION OF HEALTH POLICY IN LAW NUMBER 36 OF 2009 REGARDING HEALTH SERVICES: A STUDY OF BPJS MATARAM CITY Hidayat, Ramhat; Agustina, Nurillah; khairani, Suci; har, Ad; atunn, Ismi; Lestari, Aprilia Eka
Jurnal Paradigma Vol 14, No 2 (2025): JURNAL PARADIGMA
Publisher : Magister Administrasi Publik FISIP Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jp.v14i2.19173

Abstract

The purpose of the BPJS Kesehatan program study on the implementation of health service policies in Mataram City based on Law Number 36 of 2009 is to evaluate the quality of services and identify success factors and challenges that arise. And using the theory of Van meter and Van Horn to measure the implementation of HEALTH POLICY IN LAW NUMBER 36 OF 2009 REGARDING HEALTH SERVICES: A STUDY OF BPJS MATARAM CITY. Collecting comprehensive information about the success of the services provided, this study uses qualitative techniques such as document analysis, key staff interviews, and field observations. With a high participation rate of 99%, the results of the study show how well BPJS, local governments, and health facilities collaborate to provide equitable health services to all levels of society. However, problems with service capacity and efficiency remain, therefore collaboration and periodic evaluation are needed. The conclusion of this study emphasizes the importance of resource allocation and community participation as well as stakeholders to improve service delivery and advance larger goals, namely health equity and social welfare in Mataram City. Periodic evaluations need to be carried out to produce results from BPJS.