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All Journal BJRA (Bongaya Journal of Research in Accounting)
Mursalim Mursalim
PascaSarjana Unversitas Muslim Indonesia
Economics, Econometrics & Finance

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PENERAPAN ELEKTRONIK MONITORING PELAKSANAAN ANGGARAN (E-MPA) DALAM MENINGKATKAN AKUNTABILITAS PELAPORAN KEUANGAN PADA KEMENTERIAN AGAMA PROVINSI SULAWESI SELATAN Andi Cahaya Laela Basri; Mursalim Mursalim; Hamzah Ahmad
Bongaya Journal for Research in Accounting (BJRA) Vol 3 No 1 (2020): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.521 KB) | DOI: 10.37888/bjra.v3i1.212

Abstract

Implementation of Electronic Budget Implementation Monitoring (e-MPA) in Improving Financial Reporting Accountability at the Ministry of Religion of South Sulawesi Province. This study aims to determine the role of the application of e-MPA in increasing accountability at the Office of the Ministry of Religion of South Sulawesi Province.This type of research is this type of research is a qualitative research in the interpretive paradigm with an empirical phenomenological approach. The research subjects were 3 informants namely PPK, e-MPA operators and accounting staff. Data collection techniques namely from interviews, documentation and data analysis.The results of this study indicate that the role of e-MPA as an accounting information system that integrates the process of data collection, planning, implementation, monitoring, controlling and evaluating the implementation of website-based programs and budgets has been applied in the Ministry of Religion of South Sulawesi Province in accordance with the provisions of PMA No. 74 of 2014 and the e-MPA system are also able to increase accountability because the e-MPA is very helpful in providing financial information in a timely, complete, accurate and reliable manner.
ANALISIS EFEKTIFITAS SISTEM PENGENDALIAN INTERNAL PIUTANG PADA RSUP DR. WAHIDIN SUDIROHUSODO Nursuriyawati Nursuriyawati; Mursalim Mursalim; Muhammad Su'un
Bongaya Journal for Research in Accounting (BJRA) Vol 3 No 1 (2020): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (939.143 KB) | DOI: 10.37888/bjra.v3i1.213

Abstract

This Research aims to determine the effectiveness of the internal control system against receivables on RSUP Dr Wahidin Sudirohusodo based on operational standards and procedures as well as the rules for managing BLU receivables. This type of research is qualitative research with a descriptive approach. The type of data in this study are primary data. While the data source of this research is a questionnaire. The population in this study were 7 fields related to the management of accounts receivable at RSUP Dr Wahidin Sudirohusodo. The technique used in sampling was judgment technique with a total of 42 people. The results of research indicate that the internal control system of receivables at RSUP Dr. Wahidin Sudirohusodo has been carried out in accordance with Operational Standards and Procedures but not yet in accordance with the rules for managing receivables BLU because the risk assessment component still has weaknesses in the internal control system of receivables due to inconsistencies found in the classification of the settlement of receivables. . The internal control system is a component of the controlling environment; risk assessment; control activities; information and communication; and supervision and monitoring fall into the quite effective category. The results of this study indicate that the internal control system of receivables at RSUP Dr. Wahidin Sudirohusodo has been carried out in accordance with Operational Standards and Procedures but not yet in accordance with the rules for managing receivables BLU because the risk assessment component still has weaknesses in the internal control system of receivables due to inconsistencies found in the classification of the settlement of receivables. The internal control system is a component of the controlling environment; risk assessment; control activities; information and communication; and supervision and monitoring fall into the quite effective category.
Co-Authors Andi Cahaya Laela Basri Hamzah Ahmad Muhammad Su'un Nursuriyawati Nursuriyawati