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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.
Akuntansi Dan Artificial Intelligence: Tinjauan Literatur Yang Komprehensif Amnatia R Abdullah; William Indra S. Mooduto; Abdulrival Hartoyo; Titi Umi Kalsum Hulopi
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1271

Abstract

Penelitian ini menganalisis dampak penerapan Articial Intelligence (AI) dalam bidang akuntansi. Perkembangan pesat kecerdasan buatan (AI) telah mendorong transformasi signifikan dalam praktik dan sistem akuntansi. Studi ini menganalisis tren penerapan AI dalam bidang akuntansi selama periode 2021–2025, berdasarkan berbagai publikasi lintas disiplin. Hasil menunjukkan bahwa AI berperan penting dalam tiga aspek utama: pengambilan keputusan strategis, kolaborasi antara AI dan akuntan, serta integrasi dalam sistem informasi akuntansi. AI terbukti mampu meningkatkan efisiensi dan kualitas analisis data, mendukung pelaporan keberlanjutan, serta mempercepat proses audit dan akuntansi manajemen. Meskipun AI menggantikan sebagian tugas rutin, peran akuntan manusia tetap esensial dalam memberikan penilaian etis dan strategis. Integrasi AI yang efektif membutuhkan kesiapan organisasi dan peningkatan kompetensi SDM agar mampu memanfaatkan potensi teknologi ini secara optimal. Studi ini memberikan kontribusi bagi pengembangan kebijakan dan strategi implementasi AI dalam akuntansi yang lebih adaptif dan berkelanjutan.
Transformation of Traditional Msme Business Models in Gorontalo City Due to Digitalization: Analysis of Adaptation and Challenges in the Digital Economy Era: JEL Classification: L26, M21, O33, D22, R11 Djou, Sitti Husna Noviana; Abdullah, Amnatia R
Journal La Bisecoman Vol. 6 No. 6 (2025): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v6i6.2904

Abstract

The business environment has undergone significant changes due to global digitalization, and MSMEs in the city of Gorontalo are no exception. The difficulties faced by MSMEs in surviving and maintaining sustainability have become a significant issue requiring attention from various stakeholders. However, digitalization also provides opportunities for MSMEs to increase their market share and enhance their competitiveness. Therefore, the aim of this research is to understand how digitalization has transformed the conventional business models of MSMEs, identify strategies for adaptation, and comprehend the challenges that arise during this process. This study examines MSMEs in the city of Gorontalo using a case study methodology and a qualitative approach. Data analysis will be conducted using the Digital Transformation Framework to examine the factors that drive and hinder the digitalization of SMEs, the Dynamic Capabilities Framework to assess how easily SMEs adapt to digital changes, and the Business Model Innovation theoretical approach to understand the changes in business model elements of SMEs. The research results show that (1) Digitalization has brought significant changes to the business models of traditional MSMEs. The use of BMI suggests that digitalization impacts not only marketing and distribution aspects but also product innovation, operational efficiency, and customer relationships. (2) The main factors influencing the level of adaptation include the desire to expand markets, improve efficiency, and keep up with the times. (3) The main challenges faced by traditional MSMEs in the process of business transformation towards digital are production capacity, logistics costs, technology management, customer response, and promotion costs.