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All Journal AFEBI Accounting Review International Journal of Economics Development Research (IJEDR)
Machmudin Eka Prasetya
Universitas Indonesia
Economics, Econometrics & Finance Social Sciences

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Journal : AFEBI Accounting Review

 1 
BUDGETING INFORMATION SYSTEM DESIGN IN iFRAMES: CASE STUDY ON HEALTH SECTOR BLUD Budiman Linggo Santoso; Machmudin Eka Prasetya
AFEBI Accounting Review Vol 3, No 2 (2018)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.992 KB) | DOI: 10.47312/aar.v3i02.174

Abstract

At the moment, budgeting processes carried out in Regional Public Service Agency in health sector in DKI Jakarta had been done manually so changes between corrective Work Plan and Budget (RKA)s and updated RKA cannot be seen directly. It causes ineffectiveness and bad transparency in the budget preparation process as unconfirmed RKAs are not well documented. The purpose of this study is to create a design of integrated accounting information system between budgeting information system as a part of Integrated Financial Reporting and Management Information System (iFRAMES). Transparency Theory is used to analyze the needs of budgeting transparency in government organization. The method used in budgeting system design is Framework for the Application of Systems Thinking (FAST) as the method in planning system design and the study approach used is a case study with triangulation method with qualitative data in the form of data from interview and quantitative data in the form of document review. The unit of analysis examined in this study is multiple-embedded units, between DKI Jakarta Health Office and BLUD. This study resulted in an integrated planning system design for BLUD to support planning activities so planning activities could be carried out with high transparency and efficiency.Keywords: Accounting Information System, BLUD, Budgeting System, FAST, Puskesmas, RKA, Theory of Transparency.
iFRAMES DESIGN IN HEALTH SECTOR BLUD: ASSET AND INVENTORY SYSTEM Satrio Wicaksono Prakoso; Machmudin Eka Prasetya
AFEBI Accounting Review Vol 4, No 1 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.948 KB) | DOI: 10.47312/aar.v4i01.220

Abstract

This research aims to design an information system to record assets and inventories at DKI Jakarta Regional Public Service Agency (BLUD). This study is based on the findings from Examination Report (LHP) issued by the Indonesian Supreme Audit Institution (BPK RI) which states that there are quite a few problems about assets at BLUD (BPK RI, 2017). This research is expected to answer research questions about how to design the system of assets and inventories needed by BLUD to assist the process of internal control and asset management. This study uses the Framework for the Application of Systems Thinking (FAST) as a method for systems development popularized by Whitten and Bentley (2007). This study uses a case study approach with the triangulation method, where the qualitative data as primary data by conducting interviews and observations. Unit of analysis in this study is the BLUD responsible for asset management. Currently, the existing asset information systems only record fixed assets and not connected to the financial reporting system. Assets and inventories information need to move manually by re-inputting the value to prepare financial statements. The result of this research is a design of asset information system to enhance internal control.Keywords: Assets, Information Systems, Internal Control Systems
BUDGETING INFORMATION SYSTEM DESIGN IN iFRAMES: CASE STUDY ON HEALTH SECTOR BLUD Budiman Linggo Santoso; Machmudin Eka Prasetya
AFEBI Accounting Review Vol. 3 No. 2 (2018): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v3i02.174

Abstract

At the moment, budgeting processes carried out in Regional Public Service Agency in health sector in DKI Jakarta had been done manually so changes between corrective Work Plan and Budget (RKA)s and updated RKA cannot be seen directly. It causes ineffectiveness and bad transparency in the budget preparation process as unconfirmed RKAs are not well documented. The purpose of this study is to create a design of integrated accounting information system between budgeting information system as a part of Integrated Financial Reporting and Management Information System (iFRAMES). Transparency Theory is used to analyze the needs of budgeting transparency in government organization. The method used in budgeting system design is Framework for the Application of Systems Thinking (FAST) as the method in planning system design and the study approach used is a case study with triangulation method with qualitative data in the form of data from interview and quantitative data in the form of document review. The unit of analysis examined in this study is multiple-embedded units, between DKI Jakarta Health Office and BLUD. This study resulted in an integrated planning system design for BLUD to support planning activities so planning activities could be carried out with high transparency and efficiency.Keywords: Accounting Information System, BLUD, Budgeting System, FAST, Puskesmas, RKA, Theory of Transparency.
iFRAMES DESIGN IN HEALTH SECTOR BLUD: ASSET AND INVENTORY SYSTEM Satrio Wicaksono Prakoso; Machmudin Eka Prasetya
AFEBI Accounting Review Vol. 4 No. 1 (2019): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v4i01.220

Abstract

This research aims to design an information system to record assets and inventories at DKI Jakarta Regional Public Service Agency (BLUD). This study is based on the findings from Examination Report (LHP) issued by the Indonesian Supreme Audit Institution (BPK RI) which states that there are quite a few problems about assets at BLUD (BPK RI, 2017). This research is expected to answer research questions about how to design the system of assets and inventories needed by BLUD to assist the process of internal control and asset management. This study uses the Framework for the Application of Systems Thinking (FAST) as a method for systems development popularized by Whitten and Bentley (2007). This study uses a case study approach with the triangulation method, where the qualitative data as primary data by conducting interviews and observations. Unit of analysis in this study is the BLUD responsible for asset management. Currently, the existing asset information systems only record fixed assets and not connected to the financial reporting system. Assets and inventories information need to move manually by re-inputting the value to prepare financial statements. The result of this research is a design of asset information system to enhance internal control.Keywords: Assets, Information Systems, Internal Control Systems
Co-Authors Budiman Linggo Santoso Fiqi Fazriana Firdauzi Satrio Wicaksono Prakoso