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All Journal Ekomen Digital Innovation : International Journal Of Management Jurnal Actual Organization Of Economic ( Jago-e)
Siti Zuhroh
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Aspek Keperilakuan, Komitmen Organisasi dan Etika terhadap Kualitas Laporan Keuangan dengan Sistem Informasi Akuntansi sebagai Variabel Oderating (Studi pada Dealer Mobil di Kota Palu) Abdul Rahman Taher; Siti Zuhroh; Chaeranty M. Dewi
Ekomen Vol 22, No 1 (2022): Jurnal EkoMen Vol 22 No 1 2022
Publisher : Fakultas Ekonomi Universitas Sintuwu Maroso

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh aspek keperilakuan, komitmen organisasi dan etika terhadap kualitas laporan keuangan dengan sistem informasi akuntansi sebagai variabel moderating. Berdasarkan hasil penelitian ini menunjukkan bahwa aspek keperilakuan berpengaruh signifikan terhadap kualitas laporan keuangan, komitmen organisasi berpengaruh signifikan terhadap kualitas laporan keuangan, etika berpengaruh signifikan terhadap kualitas laporan keuangan , sistem informasi akuntansi mampu menjadi variabel moderating aspek keperilakuan terhadap kualitas laporan keuangan ditolak, sistem informasi akuntansi mampu menjadi variabel moderating komitmen organisasi terhadap kualitas laporan keuangan ditolak dan sistem informasi akuntansi mampu menjadi variabel moderating etika terhadap kualitas laporan keuangan ditolak.
Sistem Dan Prosedur Pencairan Uang Persediaan (UP) Pada Kantor Balai Karantina Pertanian Kelas II Palu: System and Procedure for Disclosing Inventory Money (up) at Class II Agricultural Quarantine Office, Palu Siti Zuhroh; Irma
Jurnal Actual Organization Of Economic Vol. 3 No. 02 (2022): Jurnal Actual Organization Of Economy (JAGO-E)
Publisher : LPPM STIE Mujahidin

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Penelitian ini bertujuan mengetahui dan menganalisis Sistem Pencairan Dana Uang Persediaan (UP) Pada Kantor Balai Karantina Pertanian Kelas II Palu sudah sesuai dengan Peraturan Menteri Keuangan No. 178/PMK.05/2018. Penelitian ini dilaksanakan pada Kantor Balai Karantina Pertanian Kelas II Palu Provinsi Sulawesi Tengah. Proses analisis data dilakukan dengan menyusun secara sistematis informasi/data yang diperoleh dari hasil wawancara, catatan lapangan, dan dokumentasi dengan cara mengkoordinasikan kedalam kategori, menjabarkan ke dalam unit-unit, melakukan sintesa, menyusun ke dalam pola, memilih mana yang penting dan yang akan dipelajari, dan membuat kesimpulan. Hasil penelitian ini menunjukkan bahwa Sistem dan Prosedur pengelolaan dana Uang Persediaan (UP) yang ada pada Balai Karantina Pertanian Kelas II Palu tidak berjalan secara optimal dan membutuhkan perbaikan dan masih membutuhkan perbaikan serta sudah sesuai dengan Peraturan Menteri Keuangan No. 178/PMK.05/2018.
Infrastructure, clinical leadership, and organizational culture enhancing KRIS implementation readiness in hospitals Siti Zuhroh; Ellya Niken Prastiwi; Intan Silviana Mustikawati
Digital Innovation : International Journal of Management Vol. 3 No. 1 (2026): January: Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v3i1.631

Abstract

The implementation of the Standard Inpatient Class (KRIS) policy presents challenges for hospitals in ensuring equitable service delivery. Organizational readiness depends not only on adequate physical infrastructure but also on an adaptive organizational culture and strong clinical leadership to guide change. As a referral hospital, RS BM must ensure alignment across organizational components to meet KRIS standards sustainably. This study analyzes the influence of infrastructure quality and clinical leadership on organizational readiness for KRIS implementation, with organizational culture as an intervening variable. A quantitative cross-sectional design was used, involving 136 healthcare and medical personnel working in the inpatient units of RS Bhakti Mulia. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS) to examine relationships among variables. Infrastructure quality and organizational culture significantly and positively affect organizational readiness. Clinical leadership, while not directly influencing readiness, has a significant positive effect on organizational culture. KRIS readiness at RS BM is shaped by infrastructure quality, clinical leadership, and organizational culture, with culture acting as the main mediator. The hospital shows strong readiness but still faces gaps in progress monitoring, inpatient room layout and privacy, leadership direction, and team participation. Strengthening monitoring mechanisms, improving room design according to KRIS standards, enhancing clinical leadership capacity, and fostering a collaborative organizational culture are essential to support comprehensive and sustainable KRIS implementation
Co-Authors Abdul Rahman Taher Chaeranty M. Dewi Ellya Niken Prastiwi Intan Silviana Mustikawati Irma