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Strategi Pengelolaan Modal Kerja untuk Meningkatkan Kualitas Laporan Keuangan pada Rumah Sakit Umum Daerah (Studi Kasus pada RSUD BLUD di Wilayah Purwasuka Jawa Barat) Lusiana Badriah Hartono; Azhar Affandi; Dadang Suwanda
Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i2.1543

Abstract

The management of working capital in the functional budget of RSUD BLUD deals with current assets and current debt of the hospital, one of the most important aspects of spending on hospital operational costs. The purpose of this study was to determine how the management of working capital on the functional budget at RSUD BLUD, starting from planning and budgeting, implementation of budget realization of revenue, expenditure realization and administration as well as reporting and accountability, which has an impact on financial statements. The research approach used is qualitative analysis and the nature of the research is a single case study, with the locus of research at the BLUD RSUD in the Purwasuka Region of West Java, at Bayu Asih Hospital Purwakarta Regency, Subang Regional Hospital and Karawang Regional Hospital. The results showed that working capital management was not optimal due to various obstacles faced by RSUD BLUD in planning and budgeting, revenue and expenditure, regulation, competence of financial human resources, availability of data and financial systems/applications and financial quality achievements. Therefore, a working capital management strategy is needed so that the quality of hospital financial reports is getting better with strategies in planning BLUD RSUD budgeting; Optimizing BLUD RSUD revenue; Effective and efficient spending; Strengthening the latest BLUD RSUD regulations; Financial HR competencies; Data and implementation of financial systems/applications. So that the financial statements of RSUD BLUD can be maintained in good quality and accountable.
The Influence of System Quality, Information Quality, and Service Quality on User Satisfaction with the Follow-up Monitoring Information System (SIPTL) in East Java Province Ahiroh, Ahiroh; Dadang Suwanda; Marja Sinurat
INFOKUM Vol. 13 No. 04 (2025): Infokum
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In accordance with technological developments, the BPK has developed a Follow-up Monitoring Information System (SIPTL) application that is utilized by audited entities (auditees) to submit supporting evidence documents for follow-up on BPK audit recommendations more quickly, well documented and produce more up-to-date, accurate and informative TLRHP data. This study aims to determine and analyze the effect of system quality, information quality and service quality on SIPTL user satisfaction in East Java Province. The method used is a quantitative method, data collection using purposive sampling techniques through questionnaires. Data analysis using SEM-PLS with the help of Smart-PLS software. With the test resultsβsystem quality=0.382,βinformation quality=0.229 andβservice quality = 0.318. The value of R = 0.791, R2 = 0.626, f2 information quality = 0.065, f2 service quality = 0.174 and f2 system quality = 0.201, t-test system quality = 4.371, t-test information quality = 2.723 and t-test service quality = 4.245 and Q2 Predictive Relevance = 0.592. Based on the test results, H1 is accepted that there is a significant influence of system quality on user satisfaction of 38.2%, there is a significant influence of information quality on user satisfaction of 22.9% and there is a significant influence of service quality on user satisfaction of 31.8%. Efforts that can be made to increase the influence of system quality, information quality and service quality on SIPTL user satisfaction in East Java Province are improving compatibility on mobile devices, optimizing system performance, increasing the responsibility of the SIPTL support team, periodic evaluation and monitoring and developing interactive features for users.
ANALYSIS OF GOVERNMENT INTERNAL CONTROL SYSTEM ON PROCUREMENT OF HEALTH GOODS DURING THE COVID-19 PANDEMIC AT THE HEALTH OFFICE OF NORTH SUMATERA PROVINCE Sungkunen Purba; Dadang Suwanda; Basuki Rachmat; Eljawati
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 3 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i3.2014

Abstract

The COVID-19 pandemic in 2020 has had an impact on the health of the Indonesian people. The spread of the COVID-19 pandemic is increasing day by day and attacking the health of the Indonesian people, causing more casualties and material losses and affecting social, economic, and community welfare aspects. The central government has also issued many policies to deal with the handling of the COVID-19 pandemic, one of which is the procurement mechanism for goods in the context of the COVID-19 pandemic. The Financial and Development Supervisory Agency asked the Regional Government to pay attention to the procurement of health materials and medical devices. Procurement of Goods is a critical area for misappropriation of state funds so that it can cause the Indonesian Government's hopes for handling the COVID-19 pandemic to fail. Through refocusing activities, the total budget of the North Sumatra Provincial Government for handling the COVID-19 pandemic is 1.5 trillion with a 3-stage process. For this reason, a Government Internal Control System is needed in the Procurement of Goods, especially in the Health sector, in the hope of preventing misappropriation of state funds in the Procurement of Goods. This study uses a mix method that combines quantitative descriptive followed by qualitative methods with an inductive approach and is completed with data triangulation. The sample in this study was the Expenditure Treasurer and the Goods and Services Procurement Unit at the North Sumatra Provincial Health Office. The data collection instrument was a questionnaire with a grand theory, namely the Government Internal Control System using the Likert Scale and Interview measurement scale. Furthermore, data analysis was carried out through data reduction by understanding and analyzing the existing data, then presenting the data and finally drawing conclusions and recommendations. Based on the results of the study, respondents gave an average SPIP score of 4.26 (Government Internal Control System) with the results of the analysis showing that it had been carried out according to theory and legalistic Government Internal Control System. However, there are still shortcomings, namely certified human resources for procurement of goods and services so that control over procurement activities is in accordance with the budget for handling the COVID-19 pandemic and the need for significant action on information technology. This is done to answer the challenge of clean Procurement of Goods from misappropriation of state funds