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Analysis of the Application of Accounting Information Systems for Cash Receipts and Disbursements in Hospitals: Literature Review Abdullah, Amnatia R
West Science Social and Humanities Studies Vol. 2 No. 05 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i05.903

Abstract

The crucial role of hospitals in health care and the need for professional management as well as the emphasis on advances in information technology and the urgency of accounting information systems were identified. The purpose of this research is to evaluate literature studies to determine the application of accounting information systems for cash receipts and disbursements in various hospitals. The research method used a literature review of several national articles that were searched using google scholar set aside 10 articles with the keywords hospital cash receipts and disbursements. The review results from 10 articles showed a variety of impacts and benefits, including implementation challenges in some hospitals. Findings included technological constraints, calculation errors, and potential operational efficiencies. Nonetheless, certain hospitals managed to implement accounting information systems well, minimize the risk of errors, and improve efficiency. Conclusion: Accounting information system implementation contributes to operational efficiency, internal control, and financial statement accuracy, with a focus on resource optimization and reputation enhancement. Continuous efforts and technology integration are the keys to optimal system implementation in hospitals.
Local Government Financial Performance: Challenges and Opportunities Abdullah, Amnatia R; Hulopi, Titi Umi Kalsum; Hartoyo, Abdulrival; Ibrahim, Ely; Sanaba, Risna
West Science Interdisciplinary Studies Vol. 2 No. 12 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i12.1526

Abstract

The financial performance of local governments is an important indicator in assessing the efficiency and effectiveness of public resource management. This article discusses the challenges faced by local governments in improving financial performance, including issues of transparency, accountability, and suboptimal budget management. In addition, this study also identifies opportunities that can be utilized, such as the application of information technology in financial reporting systems and increasing human resource capacity. Using descriptive analysis and literature studies, the results of the study indicate that despite many challenges, there are a number of strategies that can be implemented to improve the financial performance of local governments, which in turn can support sustainable development and community welfare. This study is expected to provide insight for policy makers and stakeholders in formulating more effective policies.