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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Ilmiah Akuntansi Peradaban JCA (Jurnal Cendekia Akuntansi) INVOICE : JURNAL ILMU AKUNTANSI Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) International Journal of Economic Research and Financial Accounting
Ansyarif Khalid
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences Other

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IMPLEMENTASI SISTEM INFORMASI AKUNTANSI MANAJEMEN UNTUK MENINGKATKAN RESPONSIBILITY ACCOUNTING PADA RSUD LABUANG BAJI SULAWESI SELATAN Supirman; Ansyarif Khalid; Ismail Badollahi
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48425

Abstract

This study aims to analyze the implementation of Management Accounting Information Systems (MAIS) in enhancing responsibility accounting at the Labuang Baji Regional General Hospital (RSUD), South Sulawesi. The research employs a qualitative approach with a case study design. Data were collected through in-depth interviews with the Hospital Director, Finance Manager, and Finance Staff, supplemented by observation of the accounting system and relevant documents. Data analysis was performed descriptively to identify how MAIS is implemented, what information is generated, and how it is utilized in responsibility accounting practices. The results show that the Hospital Management Information System (SIMRS), as the main MAIS platform, plays a significant role in supporting responsibility accounting. SIMRS successfully integrates operational and financial data from various units in real-time, enabling the identification and tracking of revenues and costs per responsibility center. The system facilitates participatory budgeting, generates automated performance reports comparing actual results with budgets, simplifies variance analysis, and strengthens the accountability of unit heads through a transparent reporting system. Despite these benefits, several challenges were identified, including uneven digital literacy among staff, technical network disruptions, limited managerial understanding of financial responsibility concepts, and a reward and punishment system not yet fully based on objective financial performance data. These findings confirm that SIMRS is a strategic infrastructure supporting the effectiveness of responsibility accounting and fostering a culture of performance and accountability in hospital financial management.
Pengaruh Penggunaan E-Wallet Dan Gaya Hidup Terhadap Perilaku Konsumtif Mahasiswa Melalui Financial Behavior Sebagai Variabel Mediasi Andi Dina Fadlia Mattoreang; Mira Mira; Abdul Salam; Ansyarif Khalid
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 19 No 1 (2026): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v19i1.432

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan e-wallet dan gaya hidup terhadap perilaku konsumtif mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar dengan financial behavior sebagai variabel mediasi. Menggunakan pendekatan kuantitatif dengan metode SEM-PLS terhadap 96 responden, hasil penelitian menunjukkan bahwa gaya hidup berpengaruh signifikan dan dominan dalam meningkatkan perilaku konsumtif, sementara financial behavior berpengaruh negatif signifikan yang berarti perilaku keuangan yang baik dapat menekan sifat konsumtif. Namun, penggunaan e-wallet tidak ditemukan berpengaruh signifikan terhadap perilaku konsumtif maupun financial behavior, dan financial behavior tidak terbukti mampu memediasi hubungan antar variabel. Implikasi penelitian ini menekankan pentingnya penguatan kontrol diri dan literasi keuangan bagi mahasiswa agar mampu mengelola gaya hidup di era digital guna menghindari perilaku konsumsi yang berlebihan.
Co-Authors A. Tenri Syahriani Abdul Salam Amril Andi Dina Fadlia Mattoreang Arif Awal Asnita Badollahi, Ismail Deswita Dilla Amelia Putri Hardiansyah - Hesty Juniar Rukmin Idrawahyuni Idrawahyuni kisrawati asjudalastri M A Chozin Mira - Mira Mira Muttiarni Nurhidayah Nurhidayah Ramliady Ramliady Salam Sitti Zulaeha Supirman Syarthini Indrayani Yusril Ihzamaihendra