INSTITUTIONALISASI POLA PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH (BLUD): Studi Fenomenologi Pada Puskesmas Di Kabupaten Sleman

2016 ◽  
Vol 26 (1) ◽  
pp. 50
Author(s):  
Tri Agustiningsih
Keyword(s):  
Public Health ◽  
Quality Of Service ◽  
Financial Management ◽  
Phenomenological Study ◽  
Health Centers ◽  
Accounting System ◽  
Process Of Change ◽  
Accounting Systems ◽  
Interpretive Paradigm

Public Health Centers (PHC) in Sleman implement a mechanism of Financial Management Regional PublicService Board (PPK-BLUD) to acquire flexibility in financial management. This decision had an impact onchanges in the budget system of the traditional budget into performance-based budgeting and accountingsystem changes from a cash-based accounting into accrual-based accounting. By using the theoreticalframework of the new institutionalism, this research seeks to understand the process of institutionalization ofbudgetary and accounting system for the implementing BLUD in PHC.This study is a phenomenological study were included in the interpretive paradigm because more emphasis on aperson's meaning or interpretation of the phenomenon of change in the budget and accounting system.PHC's efforts in implementing the budget and accounting systems can be attributed to the institutionalisomorphism. Symptoms of normative isomorphism, coercive isomorphism, and decoupling in the process ofchange. Changes to the system have not been fully institutionalized in the understanding of the actors executingBLUD. To assist the process of change, requires the professional to provide guidance and consultation so thatchanges implemented in accordance with the ultimate goal of improving quality of service to the community.

scholarly journals PENGARUH KOMPETENSI SDM DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH

2021 ◽  
Vol 3 (1) ◽  
pp. 14-22
Author(s):  
Abdul Rahman ◽  
Ayudhini Azzahra Permatasari
Keyword(s):  
Human Resource ◽  
Financial Management ◽  
Quantitative Methods ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting System ◽  
Financial Systems ◽  
Accounting Systems ◽  
The Impact

The purpose of this article is to determine the impact of human resource skills and financial accounting systems on the quality of regional financial statements. Using quantitative methods for accounting or financial personnel management at government offices in Buleleng regional, this study shows that human resource literacy and the financial system have a positive and significant impact on the quality of regional financial systems reported. Thus, the results of this study indicate the need to increase human resources for financial management in the regions and the financial accounting system in accordance with established standards.

scholarly journals Pengaruh Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi

2021 ◽  
Vol 4 (2) ◽  
pp. 419-433
Author(s):  
Ria Herlina ◽  
Taufeni Taufik ◽  
Azwir Nasir
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Financial Accounting ◽  
Accounting System ◽  
Analysis Method ◽  
Accounting Systems ◽  
Finance Management ◽  
Internal Control System ◽  
The Government

This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software. The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management. Keywords: Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System

Learning Analytics Tool for Bulgarian School Education

2021 ◽  
Vol LXIV (4) ◽  
pp. 410-424
Author(s):  
Silvia Gaftandzhieva ◽  
◽  
Rositsa Doneva ◽  
George Pashev ◽  
Mariya Docheva ◽  
...  
Keyword(s):  
Financial Management ◽  
Learning Analytics ◽  
School Education ◽  
Accounting Systems ◽  
Learning And Teaching ◽  
Digital Repositories ◽  
Stakeholder Groups ◽  
Data Driven Decisions ◽  
Learning Data

Nowadays, schools use many information systems to automate their activities for different stakeholders’ groups – learning management systems, student diary, library systems, digital repositories, financial management and accounting systems, document processing systems, etc. The huge amount of data generated by the users of these systems, led to increased interest in the collection and analysis of data to encourage students to achieve higher results, teachers to provide personalized support and school managers to make data-driven decisions at all levels of school, and stimulates research into the application of Learning Analytics (LA) in schools. The paper presents a LA model and a software prototype of the LA tool designed for the needs of Bulgarian school education from the perspective of different stakeholder groups (students, teachers, class teachers, parents, school managers, inspectors from evaluation agencies), aiming to improve school methods of approaching and analyzing learning data. The tool allows stakeholders to track data for students’ learning or training for different purposes, e.g. monitoring, analysis, forecast, intervention, recommendations, etc., but finally to improve the quality of learning and teaching processes. Research and experiments with the model and the LA tool under consideration are conducted based on the information infrastructure of a typical Bulgarian school.

The Reality of Accessibility in the Public Health Systems

2013 ◽  
pp. 691-719
Author(s):  
Guillermo López Cala ◽  
Yolanda María de la Fuente Robles ◽  
Rosa María Fernández Alcalá
Keyword(s):  
Public Health ◽  
Quality Of Life ◽  
Empirical Study ◽  
Health Centers ◽  
The Public ◽  
Basic Health ◽  
Important Concept ◽  
Use Of Technology ◽  
Information And Communication

This chapter deals with accessibility, a relevant and important concept for every citizen in the improvement of their quality of life in any environment or daily situation. Specifically, an empirical study about accessibility in the public health centers of a Basic Health Area (BHA) of Jaén is carried out. From this study, accessibility deficiencies in health buildings are revealed, and explicit proposals are provided with the aim of improving accessibility in different scopes such as information and communications. The improvement plans based on the use of Technology, Information, and Communication (TIC) tools help sensory disabled users that attend to the Health Center.

scholarly journals Double entry bookkeeping vs single entry bookkeeping

2016 ◽  
Vol 73 (2) ◽  
pp. 282
Author(s):  
Ileana Andreica
Keyword(s):  
Financial Management ◽  
Comparison Method ◽  
Accounting System ◽  
Accounting Systems ◽  
Legal Personality ◽  
Advantages And Disadvantages ◽  
Family Enterprises ◽  
Hypothetical Data ◽  
Single Entry ◽  
Double Entry

Abstract: A financial management eficiently begin, primarily, with an accounting record kept in the best possible conditions, this being conditioned on the adoption of a uniform forms, rational, clear and simple accounting. Throughout history, there have been known two forms of accounting: the simple and double entry. Romanian society after 1990 underwent a substantial change in social structure, the sector on which put a great emphasis being private, that of small manufacturers, peddler, freelance, who work independently and authorized or as associative form (family enterprises, various associations (owners, tenants, etc.), liberal professions, etc.). They are obliged to keep a simple bookkeeping, because they have no juridical personality. Companies with legal personality are required to keep double entry bookkeeping; therefore, knowledge and border demarcation between the two forms of organisation of accounting is an essential. The material used for this work is mainly represented by the financial and accounting documents, by the analysis of the economic, by legislative updated sources, and as the method was used the comparison method, using hypothetical data, in case of an authorized individual and a legal entity. Based on the chosen material, an authorized individual (who perform single entry accounting system) and a juridical entity (who perform double entry accounting system) were selected comparative case studies, using hypothetical data, were analysed advantages and disadvantages in term of fiscal, if using two accounting systems, then were highlighted some conclusion that result.

scholarly journals EFFECT OF UNDERSTANDING FINANCIAL MANAGEMENT, REGIONAL FINANCIAL ACCOUNTING SYSTEMS, EFFECTIVENESS OF INTERNAL CONTROL, AND COMMITMENT TOWARDS FINANCIAL PERFORMANCE OF NORTH SULAWESI PROVINCE

2019 ◽  
Vol 8 (01) ◽  
pp. 51
Author(s):  
David Paul Elia Saerang ◽  
Heince R. N Wokas ◽  
Robby J. Kumaat ◽  
Christian Datu
Keyword(s):  
Organizational Commitment ◽  
Financial Performance ◽  
Internal Control ◽  
Financial Management ◽  
Financial Accounting ◽  
Accounting System ◽  
City Governments ◽  
Accounting Systems ◽  
North Sulawesi ◽  
Systems Effectiveness

This study aims to determine, the effect of understanding financial management, regional financial accounting system, effectiveness of internal control and organizational commitment towards financial performance of region and city governments in the province of North Sulawesi. The type of this research is quantitative. The population are all Regional Work Unit (SKPD) government financial managers of North Sulawesi, the respondents are 125 respondents as financial managers namely PPK-SKPD, Head of Finance and Financial Staffs. The Data method is using questionnaires and the analysis is using multiple regression analysis. The result shows that the understanding of financial management and effectiveness of internal control have a significant effect to the financial performance, while the regional financial accounting system and organizational commitment are not significant.Keywords : Understanding Regional Financial Management, Regional Financial Accounting Systems, Effectiveness of Internal control, Organizational Commitment, Local Government Financial Performance

scholarly journals Fair value and stakeholder-oriented accounting systems. Some evidence from Italy

2006 ◽  
Vol 4 (1) ◽  
pp. 127-138 ◽  
Author(s):  
Giovanni Melis ◽  
Andrea Melis ◽  
Alessandro Pili
Keyword(s):  
Fair Value ◽  
Accounting System ◽  
Cultural Issues ◽  
Accounting Systems ◽  
Income Statement ◽  
Wide Range ◽  
Key Issues ◽  
Gains And Losses ◽  
Prudence Principle

This paper examined the key issues related to the effects of introduction of fair value in a stakeholder oriented accounting system. In particular, it discussed how the decision of the Italian policymaker to limit the distribution to shareholders of fair value gains is rooted on the importance of prudence in the Italian legal and GAAP framework. The paper seek to explore how the importance of the ‘prudence’ principle in the Italian legal and GAAP framework seems mainly due to the influence of broadly defined corporate governance issues, such as the ownership, control and capital structures that characterise Italian listed companies, the concept of the corporation as generally accepted in Italy, and cultural issues, in relation to prudence, risk-taking and uncertainty avoidance. This paper argued that the Italian regulator decision seems able to safeguard the interests of a wide range of corporate stakeholders, without lowering the quality of information to investors, and provided an example of income statement section (named comprehensive income statement) in which fair value gains and losses may be disclosed

scholarly journals EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH: PERAN MODERASI SISTEM PENGENDALIAN INTERN PEMERINTAH

2021 ◽  
Vol 2 (2) ◽  
pp. 319-338
Author(s):  
Nana Santika ◽  
Taufeni Taufik ◽  
Devi Savitri
Keyword(s):  
Control System ◽  
Human Resource ◽  
Internal Control ◽  
Financial Management ◽  
Employee Performance ◽  
Financial Accounting ◽  
Primary Data ◽  
Accounting System ◽  
Accounting Systems ◽  
Internal Control System

This study aims to determine the effect of employee performance, regional financial accounting systems, and human resource competencies on the effectiveness of regional financial management which is moderated by the government's internal control system. This research was conducted at Pelalawan District OPD. The data used in this study are primary data that is a questionnaire. The population in this study were employees who worked at the Regional Apparatus Organization in Pelalawan Regency. This study uses purposive sampling. Of 81respondent who participated indicate that: Employee performance and the regional financial accounting system influence the effectiveness of regional financial management but Human resource competence does not affect the effectiveness of regional financial management. The government's internal control system can moderate the effect of employee performance, the regional financial accounting system, and human resources on the effectiveness of regional financial management.

scholarly journals Final Products: a regional integrated output assessment in Public Health services, 2017-19 Italy

2019 ◽  
Vol 29 (Supplement_4) ◽  
Author(s):  
C Smaniotto ◽  
F Del Bianco ◽  
E Giardinelli ◽  
G Bravo ◽  
C Oppi ◽  
...  
Keyword(s):  
Public Health ◽  
Health Services ◽  
Accounting System ◽  
Public Health Services ◽  
Exact Test ◽  
Managerial Skills ◽  
Public Health Professionals ◽  
June July

Abstract Issue/problem The classification of Public Health services (PHS) and related healthcare information systems (HIS) in Friuli Venezia Giulia, Italy, are complex and non-homogeneous. Since 2017 the Region has been realigning HIS according to the new Final Products (FP) System to classify PHS. The aim is to implement an integrated FP-based HIS, easing data transmission and improving the quality of planning, scheduling and expense reporting activities. Description of the problem From June 2017 to October 2018 68 Public Health professionals (PHP) from 10 Public Health areas outlined 102 PF from HIS through flowcharts and technical dossiers. Afterwards (10/5th-10/29th 2018) they assessed HIS through a questionnaire of 24 items. Statistical analysis was performed with Fisher’s Exact Test, stratifying 4 categories (physician, veterinarian, prevention technician, other professional). In June-July 2019, through a matrix-based assessment, PHP of regional PHS were invited to weight each FP activity on the basis of involved personnel and possible required transfer (valorisation phase). Results The questionnaire got 45/68 responses (66%). Among responders, 27% reported a HIS for their PHS not being available at all; 65% of responders agreed on the usefulness of an integrated regional HIS for PHS. Fisher’s Test showed significant differences in HIS features according to profession, as interoperability with national/regional databases (p = 0.0144), mobile usability for external activities (p = 0.0302), real correspondence between monitored data and performed activities (p = 0.0215). Valorisation was performed by 445/557 PHP (80%). Lessons PHS currently often deal with functional flaws or inappropriateness of HIS when compared to real activities. Valorisation data will be submitted to the attention of policymakers in October 2019 in order to apply an integrated classification of PHS considering both effectiveness and generation of value of activities performed in Public Health. Key messages Healthcare is a multilayered product and measuring healthcare outputs requires managerial skills and tools, to assess need of resources and to plan activities. The regional Final Products project defines a uniform classification of Public Health services and implements a standardised accounting system for activities performed in Public Health.

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