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All Journal Jurnal Akuntansi Multiparadigma Promotif: Jurnal Kesehatan Masyarakat Owner : Riset dan Jurnal Akuntansi Jurnal Kolaboratif Sains Jurnal Ilmiah Ecosystem UNM Environmental Journals JASF (Journal of Accounting and Strategic Finance) Jurnal Abdidas Jurnal Pengabdian kepada Masyarakat Nusantara Economics and Digital Business Review Quantitative Economics and Management Studies SIGANUS: Journal of Fisheries and Marine Science Oryza : Jurnal Pendidikan Biologi JURNAL ILMIAH GLOBAL EDUCATION Al Khidma: Jurnal Pengabdian Masyarakat Apssai Accounting Review (ApAR) Balance : Jurnal Akuntansi dan Manajemen Journal of Governance, Taxation, and Auditing Educalitra: English Education, Linguistics, and Literature Journal Economics, Business, Accounting & Society Review Journal of Applied Accounting NALAR: Journal Of Law and Sharia JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Accounting Studies and Tax Journal Adpebi Science Series AGROTEKBIS: Jurnal Ilmu Pertanian Bomba: Jurnal Pembangunan Daerah
Muhammad Ansar, Muhammad
Unknown Affiliation
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Journal : Journal of Applied Accounting

 1 
Implementation Of Accounting Information System For Inventory Of Medicines At Anuntaloko Parigi Regional General Hospital Carolina, Si Putu Kezya; Ansar, Muhammad
Journal of Applied Accounting Vol 4 No 1 (2025): JUNI
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i1.1201

Abstract

This study aims to explore the application of accounting information systems in the management of medicine inventory at Anuntaloko Parigi Hospital. The transformation from a manual Excel-based system to an integrated system using the Mirsa application is an important point in an effort to improve the efficiency and accuracy of recording and reporting. This research uses a qualitative method with a phenomenological approach to explore the direct experiences of hospital employees, such as the pharmacy and finance departments. The results showed that the implementation of the accounting information system has improved recording efficiency, structured the procurement process, and provided a correction mechanism for recording errors. Technical constraints such as network disruptions and initial adaptation processes were overcome through training and infrastructure improvements. In addition, internal and external audits have strengthened accountability and system sustainability. This study confirms that the successful implementation of accounting information systems is not only determined by technology, but also by the readiness of human resources and coordination between work units in the hospital.
Management Audit To Assess The Human Resource Function Of The Finance Department At RSUD Anuntaloko Parigi Ulla, Safiatul; Ansar, Muhammad
Journal of Applied Accounting Vol 4 No 1 (2025): JUNI
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i1.1203

Abstract

This study aims to assess the effectiveness of managing the human resources (HR) function in the finance department of Anuntaloko Parigi Hospital through a management audit approach. Management audit is used as an evaluation tool to measure the extent to which the HR function is carried out effectively in accordance with applicable standards. This research uses descriptive qualitative methods with data collection techniques in the form of interviews and documentation. The audit object includes seven aspects of the HR function, namely planning, recruitment, selection and placement, training and development, performance appraisal, compensation, occupational health and safety, and termination of employment (PHK). The audit results show that most HR functions have run effectively and in accordance with applicable standards. However, weaknesses were found in the aspects of long-term HR planning and recruitment processes that were not fully transparent. This study recommends the need for improvements in job and workload analysis on a regular basis and strengthening the competency-based recruitment system. Management audit is proven to be a strategic tool in identifying weaknesses and encouraging improved HR performance in the hospital environment.
Co-Authors Abdullah, M Ikbal Abdullah, Muhammad Ikbal Agil, Moh Al Hijazi, Alif Fachrur Andi Bungawati, Andi Anggriani, Catherine Sofia Anugra, Novia Aqsha, Muhammad Arwan Arwan Azhami, Ahmad Bahrudin Bahrudin Bawias, Hizkia Hazael Bezaliel Carolina, Si Putu Kezya Darmiani DIAN LESTARI Dirawan, Gufran Darma Edi Darmawan, I Putu Eka Siskawati Fajriyani, Fajriyani Fikry Karim Firdaus Hi Jahja Kunoli Firmiaty, Sri Fitriah, Reski Gunarsa, Arif Halwi, Muh. Darma Hartanti, Firli Adelia Haryati Haryati Haryono Pasang Kamase Herawaty Kurnia, Yusriyani Hidayatul, Asrul Hikmah IBN Udayana, IBN Indriani Ismail Ismail Jainuddin H. Tajudin Jamaluddin Jamaluddin Khairun Nisa Kiki, Kiki Sanjaya latasad, alfira rahmatia r. Latifah Sukmawati Yuniar M. Ikbal, M. Maharani, Bernadetta Diansepti Mahfud, Chairul Rusyd Majid, Asmarani Mallongi, Syahrir Masruddin Miswan Miswan Muhammad Idrus Muhammad Nur Muliati Mustamin Mustamin Muwahhidin, Muwahhidin Nasrullah Nasrullah Ni Made Suwitri PARWATI Nina Yusnita Yamin Nofita, Resti Novriansyah, Muhammad Nurdin, Jurana Pitriani, Pitriani Prastyawan, Dwi Puja, Avrilia Rafik, Muhamad Rahayu Indriasari Ridwan, Ridwan RUMIMPUNU, Mohammad Rio Saeed, Aqsa Saharuddin Sakia, Nur Salim, Andi Randi Samir, Yulia Gita Saputra, Akbar Sari, Anik Indah Sarmila, Sarmila Selmita Paranoan Shanabilla, Shanabilla Siti Aisyah Suprianto, Rizky Fajar Tahir, Arief Rahmattullah Takril Tanra, Andi Ainil Mufidah Tenripada, Tenripada Trimulfiana, Trimulfiana Ulla, Safiatul wahyuni wahyuni Widyakusuma, Annastry Winda Winda Wiwik Andriani Yulfani Yusuf, Rolland M Zaenal Arifin Zulhaerini, Adilah