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Prototype of EMR Information System for Primary Clinics According to Health Big Data Needs Astuti, Nina Dwi; Wijayanta, Setya; Fahyudi, Asharul; Naryanti, Indah
Jurnal Rekam Medis dan Informasi Kesehatan Vol 7, No 2 (2024): OKTOBER 2024
Publisher : Poltekkes Kemenkes Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31983/jrmik.v7i2.12115

Abstract

Digital Health Transformation requires health facilities to develop Electronic Medical Records (EMR) according to predetermined data standards. This research aims to develop a prototype of the Semarang Ministry of Health Polytechnic Primary Clinic RME which can be integrated with the SATUSEHAT portal. The EMR Primary Clinic prototype is prepared by analyzing system needs and designing prototypes to build a prototype. The subjects of the study were doctors, dentists, and administrative officers. The object of the study was the EMR Primary Clinic of Health Polytechnic of Semarang. The prototype results are compiled simple design but can include standard interoperability of data.  Registration data includes all data standards in KMK 1423 of 2022. The EMR prototype can record all the clinical data and administrative data needed in the EMR. The test results show that this EMR prototype can accommodate the needs of primary care clinics and meet the data standards set by "SATUSEHAT". The implementation of this system is expected to facilitate the improvement of the quality of health services in primary clinics, as well as support efforts to integrate national health data more effectively and efficiently. This research also provides recommendations for further development to improve the functionality and interoperability of the system in the future
Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Job Relevant Information (JRI) Dan Komitmen Organisasi Sebagai Variabel Intervening Primadi Prasetio
JAS (Jurnal Akuntansi Syariah) Vol 1 No 1 (2017): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dalam pencapaian target kinerja manajerial perlu mempertimbangkan faktor-faktor yang dapat mempengaruhi masalah pencapaian kinerja tersebut, antara lain, partisipasi anggaran. Partisipasi anggaran tidak bisa berjalan sendiri dalam mempengaruhi kinerja manajerial, tetapi ada faktor lain yang bersinergi, termasuk komitmen organisasi dan job relevant information (JRI). Penelitian mengenai faktor-faktor yang mempengaruhi kinerja manajerial seperti partisipasi anggaran, komitmen organisasi, dan job relevant information telah dilakukan oleh beberapa penelitian, tetapi sebagian besar bukti empiris bervariasi dan tidak konsisten, yang menyimpulkan bahwa tidak ada hubungan langsung yang sederhana antara partisipasi dan kinerja, termasuk di industri perbankan di mana partisipasi anggaran variabel dan kinerja manajerial merupakan faktor penentu berkembang atau tidaknya perusahaan tersebut sehingga dari artikel ini, peneliti tertarik untuk melakukan penelitian berjudul "Pengaruh partisipasi anggaran terhadap kinerja manajerial dengan job relevant information dan komitmen Organisasi sebagai variabel intervening "(survei pada perusahaan perbankan di kota Jambi)".
Implementation Of Accounting Information Systems By Small And Medium Enterprises In Banyumas Negina Kencono Putri; Siti Maghfiroh
JAS (Jurnal Akuntansi Syariah) Vol 6 No 1 (2022): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v6i1.566

Abstract

The purpose of this study is to identify a map of the SME sector in the region and the understanding/appreciation of the owner or manager of SMEs towards accounting information systems. Then identify the needs of the SMEs sector in the regions related to the financial information system. Furthermore, identify all activities related to SME financing in each regional sector. This study is a survey research data collection via questionnaires. The sample study was 25 SMEs sector in the regions that are already exporting or potentially exporting in the region of Indonesia. The data were analyzed using the descriptive analysis method. The results of this study indicate that the SME sector in the regions does not yet utilize the accounting information system well; even some SMEs have not done the appropriate financial reporting standards requiring comprehensive financial information system development. With comprehensive financial information systems, SME management can generate financial statements following applicable regulations and standards and disseminate such statements more easily.
THE EFFECT OF INTERNAL CONTROL SYSTEM, INFORMATION ASYMMETRY, SUITABILITY OF COMPENSATION AND ORGANIZATION'S ETHICAL CULTURE ON ACCOUNTING FRAUD Halimatusyadiah Halimatusyadiah; Muhammad Hafizh Robani
Jurnal Akuntansi Vol. 11 No. 2 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.2.175-188

Abstract

This research aims to the examine the the effect of the internal control system, information asymmetry, suitability of compensation and organization's ethical culture on accounting fraud. This research was conducted at an insurance company in Bengkulu City using sampling techniques that is purposive sampling. This research uses a quantitative approach. The method to collection this data in research using primary data obtained from the result of the distribution questionnaire to accounting and finance employees at insurance companies in Bengkulu. The data were using the analyze of multiple regression with using analysisSPSS Statistic 24 program. The result from this research showing (1) the internal control system has no influence on accounting fraud. (2) information asymmetry has no influence on accounting fraud. (3) suitability of compensation has a negative influence and significant on accounting fraud. (4) organization’s ethical culture has a negative influence and significant on accounting fraud.
The Effect Of Information Asymmetry, Accounting Conservatism, And Firm Size Against Earning Management With Good Corporate Governance As Moderating Variables Syahputri, Dwi Indri; Nawirah
Jurnal Akuntansi Vol. 13 No. 2 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.2.163-176

Abstract

This study aims to investigate the impact of information asymmetry, accounting conservatism, and firm size on earning management with the moderation of good corporate governance. The population in this study is companies in the primary consumer goods industry sector listed on the IDX in 2018-2021, and samples were selected using purposive sampling techniques and obtained from as many as 18 companies that meet the research criteria. The total data becomes 72 observational data. The data was analyzed using a panel data regression test with the help of the Eviews 12 application. The results of this study show that information asymmetry and firm size do not have a significant effect on earning management, accounting conservatism has a negative and significant impact on earning management, GCG is unable to moderate or weaken the relationship between information asymmetry, accounting conservatism and firm Size on earning management
Digital Accounting Information System Implementation at BPKAD SAMOSIR District Kuras Purba; Rimky Mandala Putra Simanjuntak; Sahala Purba
Jurnal Akuntansi Vol. 14 No. 1 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.1.43-59

Abstract

Problems at BPKAD Samosir Regency evolved over time with the changing landscape of information technology. Initially, BPKAD relied on Microsoft Office Excel software. However, with technological advancements, Microsoft Office Excel was superseded by e-finance applications. The e-finance application played a crucial role in supporting financial activities, particularly accounting, and was in use from 2019 until the conclusion of 2020. In early 2021, a further enhancement occurred as the SIPKD application (Regional Financial Management Information System) took over the role from the previous e-finance application. The aim of this research is to identify and analyze the factors that influence, either partially or simultaneously, the implementation of the Computer-Assisted Accounting System in the management of assets and finances of Samosir Regency. To conduct this research, researchers used quantitative methods with primary data, by distributing questionnaires to Samosir Regency BPKAD employees. Research participants are public service employees and honorary BPKAD Samosir Regency employees who have worked for at least two years and have made a direct contribution to the implementation of the Informal system. The research was conducted between March and April 2023. The results showed that the application of personal technical skills, user involvement, accounting expertise, and superior assistance had a positive and significant impact on the implementation of computerized accounting information systems, while training and education did not have a positive or significant impact on the implementation of information systems. computerized accounting. Human Resources Management plays a crucial role in the successful implementation and operation of Computerized Accounting Information Systems (CAIS) within an organization. This paper examines the key factors that influence the effective utilization of CAIS, including Personal Technical Ability, User Involvement, Training and Education, Accounting Knowledge, Leadership Support, and the Application of CAIS. The recommendation from this research is to add other variables outside the variables that have been researched, such as Good Government Governance, Use of Information Technology, and others. and conducting in-depth interviews regarding the advantages and disadvantages of implementing a computerized accounting information system. As well as adding references and expanding research objects such as all SKPD in Samosir Regency.
Development of the Latest Technology Based Accounting Information System to Increase Company Efficiency RUM Hendarmin; Rafika Sari
Jurnal Akuntansi Vol. 14 No. 1 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.1.1-8

Abstract

This research explores the impact of developing Accounting Information Systems (AIS) based on cutting-edge technology on company efficiency. We gathered data from questionnaires distributed to companies that have adopted state-of-the-art technology in their AIS. The research results indicate that the use of artificial intelligence (AI) significantly enhances operational efficiency in companies. Companies adopting blockchain technology also achieve higher levels of user satisfaction. User training and company size also have a positive impact on efficiency and better decision-making.In the discussion, we highlight the importance of investing in user training and maintaining state-of-the-art technology. We also acknowledge that implementation costs can be a constraint, particularly for smaller companies. This research has certain limitations, including a sample that may not cover the entire spectrum of industries and company sizes. However, further research can delve deeper through case studies. In the continually evolving business world, the development of AIS based on cutting-edge technology is a key factor in achieving efficiency, better decision-making, and user satisfaction. Companies must understand and address these challenges to attain a competitive edge and long-term success.
INVESTING IN INFORMATION TECHNOLOGY AND ITS IMPACT ON FINANCIAL PERFORMANCE Lafta, Salam Tariq; Al-Azma, Shadi
Journal of Economic and Economic Policy Vol. 1 No. 4 (2024): Journal of Economics and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i4.46

Abstract

Objective: This study investigates the impact of investment in information technology (IT) on the financial performance of private sector banks in Mosul, addressing the strategic importance of IT in organizational development. Method: Employing a descriptive-analytical approach, data were collected through an electronic questionnaire distributed to employees in three private banks, covering the period from August 1 to October 18, 2024. The study relied on statistical analysis, including correlation and regression techniques, to test the hypothesized relationships between IT investment and financial performance. Results: The findings reveal a statistically significant impact of IT investment on financial performance, with a computed F-value of 8.648 exceeding the tabular value of 4.089 at a significance level of 0.05. The correlation coefficient (0.431) indicates a strong positive relationship between IT adoption and financial outcomes, emphasizing IT’s critical role in enhancing bank performance. Novelty: This research contributes to the ongoing discourse on IT and productivity by providing empirical evidence from a developing economy, specifically in the banking sector. It underscores the necessity of creating robust IT infrastructure and optimizing IT resources to improve financial performance, offering valuable insights for both practitioners and policymakers in leveraging technology for competitive advantage in dynamic financial environments.
The Effect of Government Accounting Standards, Utilization of Information Technology, and Accounting Internal Control on the Quality of Financial Reports with Organizational Commitments as Moderating Variables Indriyani, Dewi; Mappanyukki, Ratna
JURNAL AKUNTANSI DAN AUDITING Volume 18, Nomor 2, Tahun 2021
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.18.2.180-198

Abstract

Research aims: This study identifies the effect of applying government accounting standards; implement the information technology; and internal control system of accounting on the quality of financial reports with the moderating variable is organizational commitment.Design/Methodology/Approach: The study implemented a quantitative approach with a purposive sampling technique on 100 respondents of the State Civil Apparatus within the Ministry of Religion that comprises 53 central employees and 47 provincial employees. Collecting primary data was conducted by filling out a questionnaire. Hypothesis testing utilized bootstrapping procedure.Research findings: The results showed that the application of government accounting standards is accrual based; Utilization of Information Technology; and Accounting Internal Control have positive and significant influences on the Quality of Financial Reports. Then, organizational commitment does not act as moderation to the influence between the application of government accounting standards and the quality of financial reports. However, organizational commitment can moderate the influence between the use of information technology and the quality of financial reports, internal control and the quality of financial reports significantly
IMPACT OF INFORMATION TECHNOLOGY AND MANAGEMENT SYSTEMS ON EMPLOYEE PERFORMANCE AT PT DAYA ADICIPTA Gustaf Leonandri, Dino; Erpurini, Wala; Lesmana, Asep
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 13 No 1 (2024): Volume 13 Nomor 1 Tahun 2024
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v13i1.9442

Abstract

This study aims to explore how Information Technology (IT) and Management Information Systems (MIS) influence employee performance. The research involves 115 respondents who are employees of PT. Daya Adicipta Motora Honda Dealer Baros in Cimahi City, using a stratified random sampling technique, which divides the population into strata to select samples. Data was collected through questionnaires and analyzed using multiple regression analysis. The processing of the questionnaire data using IBM SPSS Statistics 22 software shows that the Information Technology variable is valid based on the validity test, and the reliability test results for this variable are also deemed acceptable. Based on calculations using SPSS, the F-table value is 13.4. The SPSS output indicates the F-calculated value is 58.449, with a significance level of 0.000. Since the F-calculated value is greater than the F-table value and the significance level is less than 0.05, it can be concluded that Information Technology (X1) and Management Information Systems (X2) have a simultaneous and significant impact on Employee Performance (Y). This supports Hypothesis 3 (H3) of this study.    

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