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All Journal Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Gemilang: Jurnal Manajemen dan Akuntansi
Syarifah Massuki Fitri
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Humanities Economics, Econometrics & Finance

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SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS PADA PENDAPATAN JASA RAWAT INAP PADA RUMAH SAKIT UMUM DAERAH: (Studi Kasus RS. Awet Muda Narmada) Syarifah Massuki Fitri; Suandi, Suandi; Saepul Pahmi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 1 No. 2 (2021): April : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (66.178 KB) | DOI: 10.56910/gemilang.v1i2.88

Abstract

This study aims to determine the accounting information system for cash receipts for inpatient service income at the regional general hospital at Narmada Awet Muda Hospital, West Lombok Regency. This type of research is descriptive qualitative. Processed data is data obtained from unstructured interviews and observations that will be analyzed qualitatively and described in descriptive form. Based on the results of the study, the accounting system for cash receipts for inpatient installations at the regional general hospital at Narmada Awet Muda Hospital is very good. This can be seen from the existence of patient admission procedures starting from inpatient registration until the patient is discharged. Likewise with cash receipts procedures that are in accordance with the existing system, namely the separation of operational functions and revenue functions as well as recording and reporting functions with supporting documents. However, the cash receipt system for inpatient installations still has several weaknesses, namely in the registration section which still needs to improve services to patients, the flow/procedure for patient payments is unclear, so it is necessary to make data flow diagrams or flowcharts in order to facilitate users of accounting information.  
PERANAN GREEN ACCOUNTING DAN PENCATATANNYA TERHADAP KEBERLANJUTAN UMKM REBONG ANTIQ Syukri, Muhammad; Syarifah Massuki Fitri; Suandi
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 8 No. 1 (2025): Jurnal Akuntansi dan Keuangan Syariah - ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v8i1.378

Abstract

Penelitian ini bertujuan untuk menganalisis peranan green accounting dan pencatatannya terhadap keberlanjutan UMKM pengrajin bambu di Desa Taman Sari, Kecamatan Gunungsari, Kabupaten Lombok Barat, dengan fokus pada pengrajin bambu Rebong Antiq. Metode penelitian yang digunakan adalah kualitatif deskriptif, dengan pengumpulan data melalui wawancara, observasi, dan analisis dokumen. Hasil penelitian menunjukkan bahwa Rebong Antiq telah menerapkan beberapa praktik green accounting, meskipun pencatatan biaya terkait lingkungan masih minim. Tantangan yang dihadapi meliputi kurangnya pengetahuan, keterbatasan sumber daya, dan dukungan pemerintah yang belum optimal. Dukungan dari stakeholder, termasuk konsumen, berperan penting dalam mendorong pengrajin untuk mengadopsi praktik ramah lingkungan. Penelitian ini merekomendasikan perlunya peningkatan dukungan dari pemerintah dan lembaga terkait dalam bentuk pelatihan dan insentif untuk membantu UMKM dalam menerapkan green accounting, sehingga dapat meningkatkan keberlanjutan usaha dan pelestarian lingkungan.
Co-Authors Muhammad Syukri Saepul Pahmi Suandi Suandi Suandi