E-Jurnal Akuntansi
Vol. 36 No. 4 (2026)

Evaluation of the e-BLUD-based Accounting System for Preparation of Financial Statements using the HOT-Fit Model Framework

Alya Ardianti Lahfah (Unknown)
Melati, Indah (Unknown)



Article Info

Publish Date
30 Apr 2026

Abstract

This study aims to evaluate the effectiveness of the e-BLUD (Electronic Regional Public Service Agency) system in preparing financial reports at Ahmad Ripin Regional General Hospital in Muaro Jambi Regency, based on the HOT-Fit model. This research is important because the implementation of BLUD financial digitization still faces challenges in systems, human resources, and technology integration to support accountability. The study used a qualitative case study approach. Data were collected through semi-structured interviews, observations, and documentation analysis, then analyzed thematically. The results indicate that e-BLUD improves work efficiency, reduces manual errors, and supports data-driven decision-making. Users demonstrated high acceptance, supported by an adequate organizational structure, although infrastructure constraints remain. This study contributes by providing a holistic HOT-Fit-based evaluation and recommendations for strengthening system and infrastructure integration to enhance the effectiveness of e-BLUD implementation.

Copyrights © 2026






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the ...