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All Journal Distribusi Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi
Bayu Suryantara, Adhitya
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Other

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BALANCED SCORECARD DESIGN AS A MODEL FOR MEASUREMENT OF PUSKESMAS PERFORMANCE IN EAST LOMBOK DISTRICT Saputraji, Erwin; Arni Muhsyaf, Saipul; Bayu Suryantara, Adhitya
Distribusi - Journal of Management and Business Vol. 12 No. 2 (2024): Distribusi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v12i2.562

Abstract

The objective of this study is to develop a performance measuring model based on the balanced scorecard framework at the UPT Puskesmas Suela in East Lombok Regency, using the Analytic Hierarchy Process (AHP) technique. This research employed qualitative approaches. Data were gathered with a paired comparison questionnaire employing the Analytic Hierarchy Process (AHP) scale. The performance evaluation of community health centers is conducted using four reference standards, including the financial perspective, community perspective, internal business process perspective, and development and learning perspective. Utilizing this technique for data processing is beneficial in making judgments based on many factors. The research findings indicate that the primary criterion of utmost importance for community health centers is finance, with a weight of 0.465450. The subsequent prioritization criterion is society, assigned a weight of 0.214555. Additionally, both the internal business process criteria and development and learning criteria hold equal significance, each with a weight of 0.112321. Related indicates that Puskesmas as a public sector agency focuses on improving performance on financial perspectives.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI ADOPSI CLOUD ACCOUNTING PADA UMKM DI KOTA MATARAM Olvi Syawila, Bintang; Bayu Suryantara, Adhitya
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i2.9325

Abstract

This study aims to analyze the factors influencing cloud accounting adoption among Micro, Small, and Medium Enterprises (MSMEs) in Mataram City using the Technology–Organization–Environment (TOE) framework, specifically the factors of relative advantage, compatibility, competitor pressure, and business control. The research method used is a descriptive quantitative method with data collection through questionnaires to 85 MSMEs in Mataram City who have used cloud accounting applications for at least one year, using a purposive sampling technique. The results show that cloud accounting adoption among MSMEs in Mataram City has a positive impact on technological, organizational, and environmental aspects, where relative advantage and compatibility are the most dominant factors in driving adoption, characterized by increased efficiency, productivity, ease of financial management, and suitability of features to business needs. In addition, business control and competitor pressure also have a positive contribution in improving internal control, financial data quality, and MSME competitiveness, although their influence is not as strong as technological factors. The conclusion of this study is that the adoption of cloud accounting in MSMEs in Mataram City is significantly influenced by the perception of benefits and suitability of technology, so that increasing digital literacy and providing cloud accounting solutions that suit the characteristics of MSMEs are important factors in encouraging wider adoption. Keywords: Cloud Accounting, Relative Advantage, Compatibility, Competitor Pressure, Business Control, TOE Framewor
Co-Authors Olvi Syawila, Bintang Saipul Arni Muhsyaf Saputraji, Erwin