Shamilatus Zakia
STIE Mahardhika Surabaya

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Problematika Gender di Suatu Perusahaan Dalam Lingkup Profesi Akuntansi Destika Naya; Ucik Hidayati; Wella Putri Dea Rahmadani; Shamilatus Zakia; Nabila Rosidah; Mohammad Ali
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 1 No. 3 (2023): MARCH 2023
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v1i3.29

Abstract

When preparing and reviewing a company's annual financial statements, it is crucial to engage an accountant who considers materiality and the risk of inaccuracy. The decision-making process is influenced by various factors, including performance expectations, task complexity, and gender-related aspects of masculinity and femininity. The pressure to adhere to regulations impacts accountants' work, involving inappropriate directives from supervisors and the intricate nature of their tasks, leading to potential dysfunction. Feminine qualities come into play when navigating the pressure to comply and the complexity of the auditing task. Women may exhibit qualities such as order-taking, precision, and emotional control, resulting in a more cautious and risk-averse approach to the review process. This article aims to elucidate how accountants can enhance their consideration of their professional roles.
Sistem Informasi Akuntansi Pelayanan Jasa Rawat Jalan Dan Rawat Inap Pasien Umum Pada Rumah Sakit X Surabaya Shamilatus Zakia; Rika Yuliastuti
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1271

Abstract

Hospitals need an integrated accounting information system to manage complex financial transactions in outpatient and inpatient services. This study aims to analyze the implementation of the accounting information system at Hospital X Surabaya and identify obstacles and solutions to improve its effectiveness. The research method uses a qualitative descriptive approach through case studies with data collection techniques in the form of interviews, direct observation, and document analysis. The results of the study show that the Hospital Management Information System implemented since 2019 has succeeded in increasing operational efficiency by reducing billing time from 15 minutes to 3 minutes and reducing recording errors from 5% to 0.5%. However, there are obstacles in the form of limited server capacity during peak hours, limited customization features, and dependence on internet connections. The study recommends improving server infrastructure, developing customization features, implementing an automatic backup system, and ongoing training to improve system effectiveness.