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Journal : Ulil Albab

Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kota Yogyakarta Evi Mulyati; Muhamad Rifandi; Choirul Anam
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 7: Juni 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i7.1733

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh penerapan standar akuntansi pemerintah, pengendalian internal, kompetensi sumber daya manusia, pemanfaatan teknologi terhadap kualitas laporan keuangan pemerintah daerah Kota Yogyakarta yang telah mendapatkan perolehan opini wajar tanpa pengecualian sebanyak 13 kali berturut-turut dari BPK. Akan tetapi masih ada beberapa catatan pada Laporan Keuangan Pemerintah Kota Yogyakarta yang harus diperhatikan dan ditindaklanjuti yaitu Piutang retribusi dan pajak reklame, pengelolaan tenaga kerja BPJS dan beberapa catatan mengenai pembangunan. Jenis penelitian kuantitatif dan metode purposive sampling, dengan teknik pengumpulan data menggunakan kuesioner. Populasi dalam penelitian ini pegawai bagian pengelola keuangan, bendahara atau staf pembantu bagian keuangan di OPD Kota yogyakarta berjumlah 27 instansi dengan responden sebanyak 101. Teknik analisis data pada penelitian ini menggunakan analisis statistika deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik, dan uji hipotesis, analisis regresi linear berganda dengan menggunakan SPSS. Hasil penelitian menunjukan bahwa penerapan standar akuntansi pemerintah, pengendalian internal berpengaruh, kompetensi sumber daya manusia, dan pemanfaatan teknologi informasi berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah.
Penerapan Sistem Informasi Manajemen Rumah Sakit (SIMRS) dan Pemahaman Sumber Daya Manusia (SDM) Terhadap Kualitas Laporan Keuangan Rumah Sakit: Studi Kasus Pada RSKIA SADEWA Adhitya Tri Wibowo; Muhamad Rifandi
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 8: Juli 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i8.1979

Abstract

Hospitals are required to carry out their operational activities in a professional manner, starting from systematic data management, preparing financial reports according to standards, making and implementing policies so that they must be able to carry out their operational activities effectively and efficiently. The application of the hospital management information system is expected to help management, especially in making decisions that are fast, precise and accurate based on the information generated by the system. This study aims to determine the effect ofthe application of hospital management information systems and understanding of human resources (HR) on the quality of hospital financial reports (a case study at RSKIA Sadewa). This research is a quantitative study using a descriptive approach. The data used in this study were primary data and secondary data. Data collection methods in this study used questionnaires, observation and documentation. The sampling technique used non-probability sampling technique. The validity test used the Pearson Product Moment correlation test, while the reliability test used Cronbach Alpha. The data analysis technique used multiple regression analysis techniques using the SPSS 22 program. Based on the results of this study it can be concluded that the Implementation of Hospital Management Information Systems and Understanding of Human Resources (HR) both simultaneously and partially have a positive and significant effect on quality of hospital financial reports. This research is expected to be used as a reference for future researchers with the same research object.
Analisis Penerapan Sistem Informasi Akuntansi Persediaan Obat-Obatan dan Alat Kesehatan Pada RSU PKU Muhammadiyah Jatinom Siti Sulistyowati; Muhamad Rifandi
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 8: Juli 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i8.2006

Abstract

A hospital is a type of healthcare facility that arranges all of the inpatient, outpatient, emergency, and other types of healthcare services that patients may require. The provision of medications and medical devices for health support is one type of health service offered. This study aims to determine the implementation of the Accounting Information System for Medicines and Medical Devices at PKU Muhammadiyah Jatinom Hospital. The research employed descriptive research method with a qualitative approach which aimed to describe the object of the research by collecting data. Data collection techniques were carried out by means of direct observation, interviews, as well as documentation. Sources of data used were primary data and secondary data. Based on the results of the study it can be concluded that PKU Muhammadiyah Jatinom Hospital has implemented an Accounting Information System for Medicines and Medical Devices Supplies starting from planning the procurement of medicines and medical devices, storing medicines and medical devices, distributing medicines and medical devices, and destroying expired medicines. However, there were still weaknesses in the Accounting Information System for Medicines Supplies and Medical Devices at PKU Muhammadiyah Jatinom Hospital that have not been fully computerized. This is due to the fact that the employed SIMRS was not developed by the hospital itself, which means that many functions are still completed manually.
Kinerja Aparatur Pemerintah Desa Dalam Pengelolaan Dan Pemanfaatan Dana Desa Sebagai Desa Wisata di Desa Lerep Kabupaten Semarang Pradita Kusumadewi; Muhamad Rifandi
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 9: Agustus 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i9.2099

Abstract

Penelitian ini bertujuan untuk melihat peran kinerja aparatur pemerintah desa dalam pengelolaan dana desa untuk desa wisata di desa Lerep dan kinerja Aparatur pemerintah desa lerep dalam memanfaatkan dana desa untuk pengembangan desa wisata di desa lerep kabupaten semarang. Metode penelitian yang diambil penulis menggunakan data kualitatif, maka data – data yang dikumpulkan melalui wawancara, observasi, dan dokumentasi akan di evaluasi dan dipaparkan secara deskriptif. Hasil dan pembahasan dalam penelitian ini menunjukan bahwa kinerja aparatur pemerintah desa lerep dalam mengelola dana desa telah sesuai dengan ketentuan dan kebijakan yang telah ditetapkan oleh pemerintah pusat.