Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal ABIS: Accounting and Business Information Systems Journal
Surya, Rio Ageng
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Lack of Integration in E-Blud Implementation: A Critical Hot-Fit Framework Approach Surya, Rio Ageng
ABIS: Accounting and Business Information Systems Journal Vol 12, No 4 (2024): November
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v12i4.97581

Abstract

This research examines the implementation of the Electronic Public Service Agency Financial Management System (E-BLUD) in health centers (Puskesmas) in Wonogiri Regency. Over the past two years since its implementation, there has been no external evaluation of financial reporting changes. Using the HOT-Fit Framework, this study employs a qualitative approach to understand the impact of the integration between human, organization, and technology on the net benefits derived from the implementation of E-BLUD. The findings reveal that despite the good information quality and fast response from vendor services, the system's quality has not been optimal. Moreover, there are significant challenges in system integration, comprehension of Government Accounting Standards, and the lack of professional accountants in each Puskesmas. While E-BLUD has been developed to enhance financial reporting processes within Puskesmas, the existence of normative user satisfaction and intentions to use, alongside the lack of full organizational support, high dependence on external factors, and the net benefits produced, indicate substantial room for further development.Keywords: E-BLUD, Puskesmas, HOT-Fit Framework, System Integration.
Co-Authors