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Akuntasi Keuangan pada Dana Desa di Desa Grinting Brebes Roni Roni
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 4 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i4.3119

Abstract

This study aims to conduct an in-depth analysis of the implementation of financial accounting principles for village funds in the management of funds in Grinting Village, Bulakamba District, Brebes Regency. The research focuses on all stages of village fund management, including planning, implementation, administration, reporting, and accountability, which are essential elements of sound financial governance. A descriptive qualitative approach was employed to provide a comprehensive understanding of the observed phenomenon. Data were collected through in-depth interviews with village officials, direct observations of the fund management process, and document analysis, encompassing both primary and secondary data. The findings reveal that the application of financial accounting principles for village funds in Grinting Village generally complies with the provisions stipulated in the Minister of Home Affairs Regulation (Permendagri) Number 113 of 2014 concerning Village Financial Management. Furthermore, the principles of transparency, accountability, participation, orderliness, and budget discipline were applied in managing the 2024 fiscal year village funds. However, the study also identified several challenges, such as limited human resources with adequate accounting knowledge and the suboptimal use of technology in the reporting process. These constraints may affect the effectiveness and efficiency of village fund management. Therefore, improvement efforts are necessary, including capacity building for village officials, continuous training, and the utilization of information technology to support more transparent, accountable, and regulation-compliant financial management practices.  
Evaluating Determinants of Electronic Medical Record Implementation Effectiveness in a Regional Indonesian Hospital Tahir, Muhammad; Sunadar Ali; Muhammad Farras Salim; Roni Roni; Kassaming Kassaming; Ibrahim Ibrahim; Ishak Kenre; Meriem Meisyaroh Syamson; Arsyad Arsyad; Asmah Sukarta
Media Publikasi Promosi Kesehatan Indonesia (MPPKI) Vol. 8 No. 12: DESEMBER 2025 - Media Publikasi Promosi Kesehatan Indonesia (MPPKI)
Publisher : Fakultas Kesehatan Masyarakat, Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/mppki.v8i12.8566

Abstract

Introduction: Electronic Medical Record (EMR) implementation is a key component of digital transformation in healthcare. This study evaluated the perceived effectiveness of EMR implementation in a regional Indonesian hospital by examining three empirically measured determinants, namely efficiency, accuracy, and system quality. The objective was narrowed to provide evidence on how these factors predict perceived EMR effectiveness within a single-site, low-resource setting without extending to unmeasured constructs such as health literacy or health promotion. Methods: A cross-sectional survey was conducted among 100 healthcare professionals using a structured, validated questionnaire. Data were analyzed using descriptive statistics, chi-square tests with effect sizes, and logistic regression with odds ratios and confidence intervals. Analyses examined how perceptions of efficiency, accuracy, and system quality predicted perceived EMR implementation effectiveness. Results: Respondents reported high perceptions of efficiency (96%), accuracy (94%), and system quality (95%). All three determinants were significantly associated with perceived EMR effectiveness (p < 0.001), with effect sizes indicating strong relationships. Logistic regression showed that system quality had the largest effect size (OR=7.02; 95% CI 2.04–24.10), followed by efficiency (OR=5.83; 95% CI 1.85–18.41) and accuracy (OR=4.26; 95% CI 1.24–14.68). These results indicate that usability and reliability are central predictors of perceived implementation effectiveness in this context. Conclusion: This single-site study provides empirical evidence on the determinants of perceived EMR implementation effectiveness in a regional Indonesian hospital. System quality emerged as the strongest predictor, emphasizing the need for user-friendly, reliable systems supported by training and governance. Because the study did not directly measure health literacy or health promotion outcomes, such impacts are identified as areas for future research rather than conclusions. The results offer practical guidance for improving EMR adoption and inform ongoing work in technology acceptance frameworks.
Advanced Education Based on Effective Learning Book Guide Motivative to Improve Ability to Write Short Storie Erlita Erlita; Sam Hermansyah; Roni Roni
Edumaspul: Jurnal Pendidikan Vol 8 No 1 (2024): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research focused on entrepreneurship education-based learning within motivation guidebook. The purpose of the research was to determine the effectiveness of the entrepreneurship education-based learning within motivation guidebook on students ' short stories writing skills. This research was a quantitative type of research. It was conducted to students of grade XI in SMA Negeri 6 Sidrap. Data collection method was a short stories writing test. Data analysis was conducted by t-test formula to determine whether there was an improvement before and after the treatment. The results of the research indicated that value of t count was 6.62 and on 5% significance, n = 30, t table = 1.68. The t count was higher than t table , meaning that Ha was acceptable. Thus, the learning of entrepreneurship education-based short story writing within motivation guidebook was effective to develop short story writing skills.