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Application of Accounting Information Systems in Cash Receipt and Expenditure Procedures: A Case Study of Medan Health Midwifery Academy Nabila, Fatya; Nasution, Yenni Samri Juliati; Lubis, Armida Wahyuni
Journal of Social Work and Science Education Vol. 6 No. 1 (2025): Journal of Social Work and Science Education
Publisher : Yayasan Sembilan Pemuda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52690/jswse.v6i1.1073

Abstract

This research aims to analyze the implementation of the accounting information system (AIS) in the cash receipt and expenditure procedures at the Medan Health Midwifery Academy. Cash management is a crucial aspect of maintaining the financial stability of educational institutions, thus an effective, efficient, and reliable system is needed. The research method used is a case study with a qualitative approach. Data was collected through interviews, observations, and documentation of the accounting processes occurring at the academy. The research results indicate that the accounting information system being applied is not yet fully integrated digitally, but it already includes standard procedures for recording cash transactions. There are weaknesses in internal control, especially in transaction verification and documentation that have not been fully digitized. Nevertheless, the finance management has been systematically and consistently recording in accordance with the fundamental principles of accounting. This study recommends the development of an integrated computer-based accounting information system to enhance efficiency, transparency, and accountability in cash management. The proper implementation of AIS is expected to assist academic parties in making faster and more accurate financial decisions.
Insidensi dan Mortalitas Cedera Otak Traumatik di Rsud Prof. Dr. Margono Soekarjo Purwokerto Tahun 2021-2022 Nabila, Fatya; Setiawan, Agus Budi; Nafiisah
Journal of Health Science and Prevention Vol. 8 No. 2 (2024): JHSP Vol 8 No 2 – 2024
Publisher : State Islamic University of Sunan Ampel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jhsp.v8i2.1200

Abstract

Traumatic brain injury is a serious health and socioeconomic problem worldwide, including Indonesia. The percentage of traumatic brain injury cases in Indonesia reached 11.9%. The severity of traumatic brain injury is assessed based on the Glassgow Coma Scale (GCS) and classified into mild, moderate and severe degrees. This study aims to determine the incidence and mortality of traumatic brain injury at Prof. Dr. Margono Soekarjo Hospital in 2021-2022. This research method is descriptive observational research uses secondary data with total sampling techniques and is presented in the form of percentage and frequency distribution tables. The number of samples obtained was 624 patients. The majority of cases were male patients (70.35%), age range 18-35 years (32.53%), elementary school education level (41.83%), with mild severity (63.94%), diagnosed with cerebral contusion (40.87%), no surgery (70.19%), and patient outcome did not die or improved (92.31%). The percentage of mortality or patients who died was 7.69%.