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All Journal Professional : Jurnal Komunikasi dan Administrasi Publik Jurnal Ilmiah Akuntansi Manajemen Journal La Bisecoman Journal of Economic, Business, and Administration JEBA Jurnal Ilmu Manajemen dan Bisnis Journal of Hulonthalo Service Society The Es Accounting and Finance Madani: Multidisciplinary Scientific Journal West Science Interdisciplinary Studies West Science Interdisciplinary Studies West Science Social and Humanities Studies Journal of Innovative and Creativity
Abdullah, Amnatia R
Universitas Bina Mandiri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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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.
ANALISIS STRATEGI MANAJEMEN PELAYANAN PUBLIK BERBASIS DIGITAL PADA PENGADILAN AGAMA KABUPATEN BONE BOLANGO Pary, Nova Iftitah F; Syamsinah; Abdullah, Amnatia R
Jurnal Ilmu Manajemen dan Bisnis Vol. 14 No. 1 (2026): Jurnal Ilmu Manajemen dan Bisnis (JIMB)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/kphaa191

Abstract

Penelitian ini bertujuan untuk menganalisis sistem manajemen pelayanan publik di Pengadilan Agama Kabupaten Bone Bolango, mengidentifikasi faktor pendukung dan penghambat, serta merumuskan strategi peningkatan kualitas layanan. Menggunakan pendekatan kualitatif deskriptif-analitis, data dikumpulkan melalui wawancara mendalam, observasi partisipatif pada Pelayanan Terpadu Satu Pintu (PTSP), dan dokumentasi. Temuan penelitian menunjukkan bahwa: (1) Manajemen pelayanan yudisial telah diimplementasikan secara sistematis melalui Pejabat Pengelola Informasi dan Dokumentasi (PPID) dan PTSP dengan mengacu pada Standar Operasional Prosedur (SOP) Mahkamah Agung. (2) Faktor pendukung utama meliputi infrastruktur fisik yang memadai, kemitraan strategis dengan institusi perbankan dan pos, serta komitmen pimpinan yang kuat. Sebaliknya, faktor penghambat meliputi keterbatasan kapasitas SDM yang memicu beban kerja ganda (double-jobbing) serta rendahnya literasi digital masyarakat lokal. (3) Strategi optimalisasi berfokus pada pemanfaatan Survei Kepuasan Masyarakat (SKM) elektronik untuk evaluasi real-time, penguatan budaya profesional melalui morning briefing, dan pengembangan fasilitas inklusif bagi kelompok disabilitas. Penelitian ini menyimpulkan bahwa transformasi digital (e-court) telah meningkatkan responsivitas, namun efektivitasnya tetap bergantung pada pengembangan modal manusia secara berkelanjutan dan program literasi digital yang terlokalisasi.
IMPLEMENTASI STRATEGI PEMASARAN PRODUK GADAI EMAS PADA BANK SYARIAH INDONESIA KC GORONTALO Anali, Ainun Wanda Febriani; Dunggio, Titin; Abdullah, Amnatia R
Jurnal Ilmu Manajemen dan Bisnis Vol. 14 No. 2 (2026): Jurnal Ilmu Manajemen dan Bisnis (JIMB)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/jimb.v14i2.2339

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi strategi pemasaran produk Gadai Emas di Bank Syariah Indonesia (BSI) KC Gorontalo serta mengidentifikasi hambatan teknis dan sosial yang memengaruhi efektivitasnya. Pendekatan penelitian yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui observasi partisipatif, dokumentasi, dan wawancara mendalam terhadap lima informan kunci. Analisis data mengikuti model interaktif Miles dan Huberman yang divalidasi melalui triangulasi sumber dan teknik. Hasil penelitian menunjukkan bahwa BSI KC Gorontalo telah mengintegrasikan bauran pemasaran 4P (Product, Price, Place, Promotion) dengan inovasi digital seperti aplikasi BYOND dan fitur marketing automation. Strategi produk berfokus pada kepatuhan syariah dan likuiditas cepat, sementara strategi promosi mengandalkan sinergi media digital dan teknik word-of-mouth. Namun, implementasi strategi ini belum optimal akibat hambatan teknis berupa gangguan infrastruktur TI dan kendala sosial berupa rendahnya literasi serta adanya stigma masyarakat terhadap produk gadai. Penelitian ini merekomendasikan perlunya edukasi masif dan rekayasa sosial untuk mengubah persepsi publik terhadap instrumen keuangan syariah.
Co-Authors Abdulrival Hartoyo Abdulrival Hartoyo Abdulrival Hartoyo Anali, Ainun Wanda Febriani Aryati Hamzah DARMAN Deanita Sari Desi Rahmiyanti Djamila Podungge Dunggio, Titin Ely Ibrahim Ely Ibrahim Hartoyo, Abdulrival Ibrahim, Ely Nurhayati A. Ayuba Pary, Nova Iftitah F Podungge, Djamila Rahmat Nasila Reza Afrizal Unusa Sanaba, Risna Sitti Husna Noviana Djou Sudarsono . Syamsinah Titi Umi Kalsum Hulopi Titi Umi Kalsum Hulopi William Indra S. Mooduto