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All Journal Account : Jurnal Akuntansi, Keuangan dan Perbankan BALANCE: Economic, Business, Management and Accounting Journal BASKARA: Journal of Business and Entrepreneurship Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan International Journal Software Engineering and Computer Science (IJSECS) Sustainable : Jurnal Akuntansi Sustainability Science and Resources Jurnal Manajemen Sistem Informasi
Anna Marina
University of Muhammadiyah Surabaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Efficiency and Effectiveness: Enterprise Architecture Strategies for Healthcare Service Alwi, Muchamad Nurdin; Hindarto, Djarot; Marina, Anna; Yudhakusuma, Dudi
International Journal Software Engineering and Computer Science (IJSECS) Vol. 3 No. 3 (2023): DECEMBER 2023
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijsecs.v3i3.1813

Abstract

In a globally evolving health landscape, attaining maximum efficiency and efficacy is of the utmost importance. The present study investigates the utilization of Enterprise Architecture tactics to enhance healthcare services, specifically by streamlining operations and boosting overall effectiveness. Through an examination of organizational processes, patient care, information management, and healthcare delivery, this study sheds light on the transformative potential of EA as a framework. This research investigates the strategic alignment of health systems through the application of EA principles to establish an infrastructure that is both harmonious and interoperable. The present study investigates the significance of digital transformation within the healthcare sector, with a particular focus on the ways in which EA strategies can enable the smooth incorporation of technological advancements to enhance patient outcomes. This study emphasizes the need for patient-specific health systems. It highlights the significance of a patient-centered approach in the context of EA. By conducting an exhaustive examination of the implementation of EA in the healthcare sector, this study intends to provide organizations with direction on how to enhance their service provision. Empirical evidence indicates that by utilizing EA to harmonize business objectives, technological progress, and patient-centric methodologies, significant enhancements in efficiency and efficacy can be achieved, thereby culminating in elevated benchmarks of healthcare provision. In conclusion, the study urges the extensive implementation of EA strategies within health systems, acknowledging its capacity to transform service frameworks and foster a health ecosystem that is more attentive to patients and proactive.
Research on the Success of the Crowdfunding Platform Performance in the Funder Dana Project Indonesia Facebook Community Wahjono, Sentot Imam; Marina, Anna; Fen, Fam Soo; Oktaviani, Marista; Alamin, Muhammad Salman Bintang Rahmat
BASKARA : Journal of Business and Entrepreneurship Vol 6, No 1 (2023): BASKARA: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.v6i1.18343

Abstract

This research aims to determine the influence of fundraising, product testing, relationship reliability, and increasing awareness on crowdfunding platform performance. The performance of crowdfunding is necessary for research because it involves raising funds from the wider community which needs to be kept safe. This research uses a quantitative approach using regression analysis. The population in this research consists of start-up business actors, MSMEs, investors and other supporters who are members of the Funder Dana Project Indonesia, a Facebook social media group with 1,504 members. This research sample is based on the Krejcie-Morgan Table with an error rate of 5%, consisting of 289 respondents. The research results show that fundraising, product testing, relationship reliability, and increasing awareness simultaneously have a positive and significant effect on crowdfunding platform performance. The recommendation of this research is that crowdfunding stakeholders including the government (OJK) should join social media communities such as Funder Dana Project Indonesia as a medium to build long-term connections and interactions between start-up business actors, MSMEs, investors and other supporters, and continue . to create products that are unique, creative and have selling power so that they get a good response from the public and investors. Recommendations for the government (OJK) to always encourage all crowdfunding platform providers to be in good and healthy condition.
EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERNAL PETTY CASH PADA PT. SINERGI INTEGRA PERSADA Firdiana, Rizka Farah; Marina, Anna; Sa'diyah, Halimatus
SUSTAINABLE JURNAL AKUNTANSI Vol 3 No 2 (2023): Volume 3, No.2 November 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.20221

Abstract

Penelitian ini dilaksanakan dengan tujuan gunamengevaluasi penerapan sistem pengendalian internal petty cash PT. Sinergi Integra Persada apakah sudah berjalan secara optimal sesuai dengan sistem pengendalian internal COSO. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Teknik pengumpulan data menggunakan observasi, wawancara dan dokumentasi.Uji keabsahan data menggunakan triangulasi sumber. Hasil evaluasi menunjukkan bahwa (1) komponen lingkungan pengendalian sudah berjalan dengan baik, (2) komponen penilaian resiko belum diterapkan dengan baik pada prinsip mengidentifikasi dan menganalisis resiko, (3) komponen aktivitas pengendalian belum diterapkan dengan baik pada prinsip pengembangan kegiatan pengendalian, (4) komponen komunikasi dan informasi belum diterapkan dengan baik pada prinsip komunikasi internal yang efektif, dan (5) komponen aktivitas pemantauan belum diterapkan dengan baik pada prinsip evaluasi berkelanjutan atau terpisah. Hasil penelitian dapat disimpulkan bahwa penerapan sistem pengendalian internal petty cash PT. Sinergi Integra Persada belum berjalan secara optimal hal ini terlihat adanya beberapa komponen dan prinsip sistem pengendalian internal COSO pada saat pelaksanaannya belum sepenuhnya dijalankan.
DETERMINE THE UNIT COST OF SECTION CAESAREA DELIVERY AT KENDANGSARI MERR MOTHER AND CHILD HOSPITAL SURABAYA Ratnasari, Yuni; Marina, Anna; Desipradani, Gita
SUSTAINABLE JURNAL AKUNTANSI Vol 3 No 2 (2023): Volume 3, No.2 November 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.20756

Abstract

ABSTRACT This study aims to determine the unit cost of cesarean section delivery at Kendangsari Merr Mother and Child Hospital Surabaya using the activity-based costing system method. Researchers use a qualitative research approach. The results showed that the calculation of the unit cost of cesarean section delivery can detail several fees of one particular action service by tracing the activity activities that occur during the service process so that it is very minimal if there are unexpected costs that arise for the needs of the action. Keywords:: cesarean section delivery, unit cost
Strategi BUMDes Sidomapan untuk Meningkatkan Akuntabilitas Laporan Keuangan Sabiluddin, M.; Marina, Anna; Desipradani, Gita
BALANCE: Economic, Business, Management and Accounting Journal Vol 20 No 2 (2023): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v20i2.17802

Abstract

 ABSTRACTThis qualitative research was used to determine efforts to increase financial reporting accountability through the Accounting Information System at BUMdes Sidomapan. Data collection using interviews, observations and documentation is carried out by extracting information from various sources about legislation, regulations, governance, and also various other supporting documents. The results of the research explain the accountability of financial statements at BUMDes Sidomapan has regenerated by considering several aspects such as work experience, educational background, choosing human resources who are willing to learn, good work ethic and collaborating with other parties in preparing financial statements.ABSTRAKPenelitian kualitatif ini digunakan untuk mengetahui upaya peningkatan akuntabilitas pelaporan keuangan melalui Sistem Informasi Akuntansi pada BUMdes Sidomapan. Pengumpulan data menggunakan wawancara, observasi dan dokumentasi yang dilakukan dengan menggali informasi dari berbagai sumber tentang perundangan, peraturan, tata laksana, dan juga berbagai dokumen lain yang mendukung. Hasil penelitan menjelaskan akuntabilitas laporan keuangan pada BUMDes Sidomapan telah melakukan regenerasi dengan mempertimbangakan beberapa aspek seperti pengalaman kerja, latar belakang pendidikan, memilih SDM yang mau belajar, etos kerja yang baik dan melakukan kerjasama dengan pihak lain dalam menyusun laporan keuangan
Analisis Kinerja Keuangan Terhadap Pengelolaan Anggaran Pemerintah Kabupaten Lamongan Tahun 2019-2023 Dengan Metode Value For Money Azimah, Nanda Rif’atul; Fatihah, Jihan Qurratul ‘Aini; Marina, Anna
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 15 No. 10 (2025): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/xp258z59

Abstract

Tujuan dari penelitian ini adalah untuk mengevaluasi seberapa baik Kinerja Keuangan terhadap Pengelolaan Anggaran Pemerintah Kabupaten Lamongan pada Tahun 2019-2023. Variabel yang digunakan dalam penelitian ini adalah kualitatif sebagai data yang dikumpulkan, dideskripsikan, atau digambarkan, dengan menggunakan pendekatan Value for Money (VfM), tiga komponen utama Value For Money yaitu keekonomian, efisiensi, dan efektivitas yang digunakan dalam penilaian kinerja keuangan. Penelitian ini menggunakan data realisasi anggaran lima tahun terakhir dari informasi laporan keuangan Pemerintah Kabupaten Lamongan. Sumber data sekunder yang digunakan adalah Laporan Realisasi Anggaran (LRA) Pemerintah Kabupaten Lamongan tahun 2019-2023 yang dapat dilihat pada situs resmi Pemerintah Kabupaten Lamongan. Berdasarkan hasil pemeriksaan rata-rata perhitungan rasio ekonomi selama 5 tahun mencapai 93,52%. Hasil penelitian ini menunjukkan bahwa penggunaan rasio ekonomi barbarslot untuk menghitung keberhasilan finansial merupakan kriteria yang dikatakan ekonomis. Mengingat rata-rata perhitungan rasio efisiensi menghasilkan 100,71% maka dapat dikatakan rasio tersebut tidak efisien. Maka, rasio tersebut dinilai sangat efektif berdasarkan rasio efektivitas, dengan hasil rata-rata sama seperti rasio efisiensi sebesar 100,71%. Dengan penerapan prinsip Value for Money yang lebih baik, Pemerintah Kabupaten Lamongan diharapkan dapat memaksimalkan pemanfaatan anggaran untuk kesejahteraan masyarakat dan pembangunan daerah yang berkelanjutan
Crowdfunding to Finance SMEs: New Model After Pandemic Disease Marina, Anna; Imam Wahjono, Sentot; Fam, Soo-Fen; Rasulong, Ismail
Sustainability Science and Resources Vol. 5 (2023): Sustainability Science and Resources
Publisher : The Indonesian Forestry Certification Cooperation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55168/ssr2809-6029.2023.5001

Abstract

The purpose of this paper is to find out the success of crowdfunding in finance SMEs (Small and Medium Enterprises) and business startups during and after the Corona Virus Pandemic (Covid19) in Indonesia and Malaysia. Methodology - This research uses a quantitative approach. The questionnaire was distributed to SMEs owners or operators who already knew about crowdfunding domiciled in Indonesia and Malaysia, each country as many as 100 respondents. To find out the influence and significance of Crowdfunding perception, Social norms, Regulation, Entrepreneurship and Technology, and Capital Market on the success of Crowdfunding by using multiple linear regression analysis. Finding – in Indonesia, of the 5 variables studied all showed positive and significant influences with levels of influence varying from weak to medium correlations, except perception variables that showed weak and insignificant influences. In Malaysia, all variables have a positive and significant influence on the level of influence from weak to moderate correlation. Limitation – this study was conducted in Indonesia and Malaysia during the pandemic period with policies on social distancing, physical distancing, and work from home. Originality – This is the first paper to report research on the impact of Corona virus on crowdfunding in Indonesia and Malaysia.
Analisis Implementasi Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan PT Unilever Indonesia Tbk. Athabarani, Imazizah; Febriyanti, Nor Maulidiya; Marina, Anna
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i1.7545

Abstract

The purpose of this study is to determine how PT Unilever Indonesia Tbk's financial statement quality is affected by the internal control system's implementation, which is based on the COSO framework. To guarantee the accuracy of financial data and stop fraud or mistakes in reporting, a strong internal control system is essential. This study was carried out utilizing the literature study method and a qualitative methodology. The findings demonstrated that PT Unilever Indonesia Tbk has fully implemented the five components of COSO internal control: information and communication, control operations, risk assessment, monitoring, and the control environment. The company's financial statements are of higher quality as a result of this deployment, according to all fair audit views. This study demonstrates that the secret to producing transparent and reliable financial accounts is methodical and consistent internal control. Keywords: Implementation of COSO-Based Control System; Five Components of COSO; Quality of Company Financial Statements
Desain Penerapan Sistem Informasi Akuntansi Syariah di Rumah Sakit Islam Jawa Timur Marina, Anna; Imam wahdjono, Sentot; Hiyatul Mubarokah, Fiky
Jurnal Manajemen Sistem Informasi (JMASIF) Vol. 1 No. 2 (2022): Oktober 2022
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (134.994 KB) | DOI: 10.35870/jmasif.v1i2.119

Abstract

Hospital is an organization or a non-profit oriented institution or commonly called a non-profit institution. The emergence of the need for hospital finansial reports that are in accordance with sharia principles has an important role in decision making, especially for hospital belonging to islamic organizations that are heading toward sharia are felt by several islamic hospital in East Java. The information system development methode use in this study is an iterative methode. In this study the research team made the application process using template Java, Admin Lite, Php 7x, CSS, dan juga MySql. Data collection through interviews with the team PLJSIAS and also through documentation by reading relate, journal and books. This study resulted in a sharia accounting information system that manages and reports hospital finances according to WEB-based sharia principles called SI AISYAH 2.0. In the implementation stage, an initial introduction to SI AISYAH application is needed to receive responses from hospital participant who take part in the training.
Co-Authors Alamin, Muhammad Salman Bintang Rahmat Alwi, Muchamad Nurdin Athabarani, Imazizah Azimah, Nanda Rif’atul Desipradani, Gita Fam, Soo-Fen Fatihah, Jihan Qurratul ‘Aini Febriyanti, Nor Maulidiya Fen, Fam Soo Firdiana, Rizka Farah Hindarto, Djarot Hiyatul Mubarokah, Fiky Imam wahdjono, Sentot Oktaviani, Marista Rasulong, Ismail Sa'diyah, Halimatus Sabiluddin, M. Sentot Imam Wahjono Sentot Imam Wahjono Yudhakusuma, Dudi Yuni Ratnasari