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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

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

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

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

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

Evaluation of Accounting Information System’s Implementation on Revenue Cycle Fiqi Fazriana Firdauzi; Machmudin Eka Prasetya
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 2 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.5364

Technology adaptation carried out by the Company needs to be accompanied by an adequate internal control process so that the objectives of implementing the technology can be met. Weaknesses in the identified system need to be assessed by analyzing the risks that need to be prioritized in the implementation of the accounting information system used, so that the Company can determine the mitigating response that should be carried out by the Company. The evaluation method in this research is qualitative in the form of a case study with a descriptive approach using the COSO ERM Framework. The research results state that the Company already has good capabilities in implementing the Company's internal controls. However, there were 13 risks identified in four departments related to the revenue cycle system. The mitigation response given was 12 reductions and one sharing. This research paper hopes that the Company can maximize the use of its IT team in the internal control process, so that it can create a system that meets the needs of both customers and employees.

Implementation of Risk Management for the Management of Third-Party Infrastructure, Facilities, and Public Utilities (PSU) Obligations Mikhael Sakharov Simarmataa; Machmudin Eka Prasetya
Eduvest - Journal of Universal Studies Vol. 5 No. 4 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i4.50138

Third-party Infrastructure, Facilities and Public Utilities (PSU) liabilities arise from Space Utilisation Permits received by third parties to utilise land they own. Many liabilities for Space Utilization Permits have not been submitted, even though the Space Utilization Permit has expired, and the land is being utilized by third parties, who should be using public facilities. Risk management is made so that the risks in managing these liabilities can be reduced to an acceptable level, and the objectives in managing third-party PSU liabilities can be achieved. In implementing risk management, this study uses the ISO 31000: 2018 framework to guide the risk management process. The process starts from identification, analysis, evaluation, and risk treatment. The method used in risk evaluation is assessing the likelihood and impact. Based on the results of the research, 24 risk events were obtained, which were then analysed and evaluated, showing three risk events in the very high category, four risk events in the high category, 8 risk events in the medium category, and nine risk events in the low and very low categories. For risk events with medium to very high categories, this research provides suggestions for risk mitigation actions that the DKI Jakarta Provincial Government can take to reduce the occurrence of these risks.

Examining E-Payment Adoption Intention Among Indonesian Users: An Extended Technology Acceptance Model Incorporating Risk, Trust, and Religiosity Siti Nadiatul Istiqomah; Machmudin Eka Prasetya
Journal of Business, Social and Technology Vol. 7 No. 3 (2026): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v7i3.668

Background: Despite the rapid growth of e-payment transactions in Indonesia, adoption remains uneven due to concerns regarding perceived risk, trust, and religious considerations. Existing Technology Acceptance Model (TAM) studies rarely integrate these socio-cultural factors simultaneously. Objective: The purpose of this study is to examine how users’ intentions to adopt e-payment technology are influenced by perceived usefulness (PU), ease of use (PEOU), risk, trust, and religiosity. Methods: This study employed 193 samples and Partial Least Squares Structural Equation Modeling (PLS-SEM). Results: The study’s findings show that users’ intentions to adopt e-payments are significantly influenced by risk, trust, and religiosity factors. On the other hand, users’ intentions do not appear to be significantly impacted by perceived usefulness (PU) or ease of use (PEOU). According to these results, users’ decisions to adopt e-payment technology are dominated by non-technical factors such as perceived risk, degree of system trust, and the influence of religion, even though technical factors such as usefulness and ease of use are generally assumed to influence adoption. Conclusion: The study’s implications highlight the significance of risk management, enhancing confidence in electronic payment systems, and incorporating religious values into the development of marketing strategies. By integrating risk, trust, and religiosity into examining users’ intentions, this study contributes to the development of a modified Technology Acceptance Model. It also helps developers and e-payment service providers better understand the factors affecting users’ adoption of this technology.

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