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Analisis Efektivitas Penggunaan Aplikasi Hospital Information System Atas Penerimaan Kas Pada Rumah Sakit Islam Ibnu Sina Dinda Mustika Triwardani; R. Septian Armel
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2601

Abstract

In the era of business digitization and globalization, the role of accounting information systems has become a key pillar in managing the financial operations of a company. One critical aspect that requires close monitoring is cash receipts, an essential element in measuring the financial health of an organization. The process of recording, managing, and reporting cash receipts through the accounting information system reflects the readiness level of a company in facing financial challenges. This research aims to assess the level of adoption and utilization of information technology at Ibnu Sina Islamic Hospital by using the Hospital Information System application for cash receipts as a key factor in enhancing its effectiveness. The study employs a qualitative descriptive approach to analyze the effectiveness of the Hospital Information System (HIS) application on cash receipts at Ibnu Sina Islamic Hospital in Pekanbaru. Primary data is obtained through in-depth interviews with the accounting staff at Ibnu Sina Islamic Hospital. The research findings indicate that the Hospital Information System application for cash receipts at Ibnu Sina Islamic Hospital plays a significant role in improving cash receipts. The strategies employed to overcome challenges reflect Ibnu Sina Islamic Hospital's commitment to providing more efficient healthcare services focused on patients. By involving all relevant parties, the hospital has successfully faced obstacles and laid a solid foundation for a more digital future in the healthcare industry.
Analisis Bibliometrik dengan VOSviewer: Penelitian dalam Audit Manajemen Lingkungan Bunga Puji Lestari; Vania Adisty Hasibuan; Dinda Mustika Triwardani; Sri Wulan Saputri; Siti Rodiah
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2025): Februari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i2.3831

Abstract

Environmental management audits are an important element in managing the company's sustainability and performance. The main objective is to analyze the development of research on environmental management audits using a bibliometric approach with the VOSviewer tool. The study identifies key trends, collaboration patterns, and evolving themes in the environmental audit-related literature. Publication data was obtained from Google Scholar using the keyword "environmental audit," which was then analyzed using the Publish or Perish and VOSviewer tools. The study identified a total of 989 papers from 1922 to 2024. The results of the analysis showed that keywords such as "audit," "environmental," and "company" dominated the research network, with clusters reflecting the relationship between audit, sustainability, and company performance. The study also shows an increased focus on corporate transparency and social responsibility. Despite challenges such as differences in regulations and organizational capacity, environmental audits have great potential to improve sustainability practices. This research opens up opportunities to explore the role of auditors and audit committees in improving the transparency of sustainability reports.
Penerapan Laporan Keuangan Berdasarkan SAK EMKM Pada Usaha Sate Ayam Barokah Annisa Puteri Ilham; Dinda Mustika Triwardani; Putri Adilla; Siti Rodiah
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1440

Abstract

One of the financial standards applied by DSAK IAI is the Financial Accounting Standard for Micro, Small and Medium Entities (MSMEs) which aims to change it become easy for MSE’s entrepreneurs to serve and compile it more simple about understanding the financial statement for investors and creditors, so that they can help provide financing to them. This condition occurs in MSMEs Sate Ayam Barokah, a culinary business located on Jl. Kaharuddin Nst, Simpang Tiga, Bukit Raya District, Pekanbaru City, Riau 28288, while the branch is located on Jl. Cipta Karya Panam, West Sidomulyo, Handsome District, Pekanbaru City, Riau 28293. This Sate Ayam Barokah MSME has long been established but until now it has not carried out accounting records and calculations in accordance with SAK EMKM. Therefore, this research’s goal is about to explore the financial statement’s preparation of SAK EMKM in the Sate Ayam Barokah Business. In conducting this study, a qualitative method is implemented here and the author collecting The conclusion here found that MSMEs of Sate Ayam Barokah do not apply accounting records at all according to SAK EMKM. The owner only calculates by subtracting the total income from the total working capital that has been spent in accordance with the owner's understanding.