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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 Riset Rumpun Ilmu Ekonomi (JURRIE) International Journal of Economic Research and Financial Accounting
Ansyarif Khalid
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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.
Co-Authors A. Tenri Syahriani Abdul Salam Amril Arif Awal Asnita Deswita Dilla Amelia Putri Hardiansyah - Hesty Juniar Rukmin Idrawahyuni Idrawahyuni Ismail Badollahi Ismail Badollahi kisrawati asjudalastri M A Chozin Mira - Muttiarni Nurhidayah Nurhidayah Ramliady Ramliady Salam Sitti Zulaeha Supirman Syarthini Indrayani Yusril Ihzamaihendra