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Journal : IIJSE

Cost-Benefit Analysis of Implementing a Paperless Accounting System Using the Evizia Application at JIH Yogyakarta Hasibuan, Irwan Fadli Jailani; Nurfauziah, Nurfauziah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9652

Abstract

Digital transformation encourages healthcare institutions to adopt more efficient accounting systems, including paperless accounting. JIH Yogyakarta Hospital implemented the Evizia application to address inefficiencies caused by paper-based accounting processes. This study aims to analyze the benefits and compare the costs and benefits of implementing a paperless accounting system using Evizia with the conventional system. A descriptive qualitative method with a cost-benefit analysis (CBA) approach was employed through interviews, observations, and documentation. The results indicate that Evizia improves administrative efficiency, accelerates financial reporting, enhances data accuracy and internal control, and reduces paper usage by approximately 30%, despite additional costs related to system leasing and maintenance. Overall, the implementation of the Evizia paperless accounting system is considered feasible and provides long-term strategic benefits for operational efficiency, financial governance, and environmental sustainability at JIH Yogyakarta Hospital.
ANALYSIS OF THE EFFECT OF THE CASHIER CLOSING SYSTEM ON THE ACCURACY OF CASH BILLING CROSCHECK AT JIH HOSPITAL, YOGYAKARTA Kristin, Kristin; Nurfauziah, Nurfauziah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9966

Abstract

This research investigates the influence of the cashier system closing process on the accuracy of cash billing cross-checks at PT Unisia Medika Farma (RS JIH) in Yogyakarta. Employing a mixed-methods approach, the study combines quantitative analysis of cash billing records from July, August, and December 2024 with qualitative insights from in-depth interviews with accounting staff. The findings reveal persistent inaccuracies in recording journal dates, with error rates ranging from 7.70% to 8.40% across the three months, indicating a systemic issue within the closing procedures. Qualitative analysis identified four main themes: human error as the primary constraining factor, established policies and procedures that face implementation gaps, significant impacts on financial stability including receivables backlogs and disrupted cash flow, and potential strategies for improvement. These strategies include implementing continuous training programs, stricter monitoring of outstanding receivables, enhancing inter-unit communication, and exploring automation technologies. The research contributes practically by providing data-driven recommendations for strengthening financial controls at RS JIH, and theoretically by extending the study of cashier system accuracy into the complex healthcare environment. The study concludes that improving the cashier system closing process is essential for enhancing financial reporting accuracy, strengthening internal controls, and ultimately supporting the hospital's capacity to deliver quality patient care through sound financial management.