scholarly journals iFRAMES DESIGN IN HEALTH SECTOR BLUD: ASSET AND INVENTORY SYSTEM

2019 ◽  
Vol 4 (01) ◽  
pp. 19
Author(s):  
Satrio Wicaksono Prakoso ◽  
Machmudin Eka Prasetya
Keyword(s):  
Information System ◽  
Information Systems ◽  
Financial Reporting ◽  
Internal Control ◽  
Asset Management ◽  
Health Sector ◽  
Primary Data ◽  
Service Agency ◽  
Information Need ◽  
Study Approach

<p class="Default"><em>This research aims to design an information system to record assets and inventories at DKI Jakarta Regional Public Service Agency (BLUD). This study is based on the findings from Examination Report (LHP) issued by the Indonesian Supreme Audit Institution (BPK RI) which states that there are quite a few problems about assets at BLUD (BPK RI, 2017). This research is expected to answer research questions about how to design the system of assets and inventories needed by BLUD to assist the process of internal control and asset management. This study uses the Framework for the Application of Systems Thinking (FAST) as a method for systems development popularized by Whitten and Bentley (2007). This study uses a case study approach with the triangulation method, where the qualitative data as primary data by conducting interviews and observations. Unit of analysis in this study is the BLUD responsible for asset management. Currently, the existing asset information systems only record fixed assets and not connected to the financial reporting system. Assets and inventories information need to move manually by re-inputting the value to prepare financial statements. The result of this research is a design of asset information system to enhance internal control.</em><em></em></p><p class="Default"><strong><em>Keywords:</em></strong><em> </em><em>Assets, Information Systems, Internal Control Systems</em><em></em></p>

scholarly journals BUDGETING INFORMATION SYSTEM DESIGN IN iFRAMES: CASE STUDY ON HEALTH SECTOR BLUD

2019 ◽  
Vol 3 (02) ◽  
pp. 67
Author(s):  
Budiman Linggo Santoso ◽  
Machmudin Eka Prasetya
Keyword(s):  
Information System ◽  
System Design ◽  
Financial Reporting ◽  
Accounting Information ◽  
Health Sector ◽  
Planning System ◽  
Service Agency ◽  
Accounting Information System ◽  
Study Approach

<p><em>At the moment, budgeting processes carried out in Regional Public Service Agency in health sector in DKI Jakarta had been done manually so changes between corrective Work Plan and Budget (RKA)s and updated RKA cannot be seen directly. It causes ineffectiveness and bad transparency in the budget preparation process as unconfirmed RKAs are not well documented. The purpose of this study is to create a design of integrated accounting information system between budgeting information system as a part of Integrated Financial Reporting and Management Information System (iFRAMES). Transparency Theory is used to analyze the needs of budgeting transparency in government organization. The method used in budgeting system design is Framework for the Application of Systems Thinking (FAST) as the method in planning system design and the study approach used is a case study with triangulation method with qualitative data in the form of data from interview and quantitative data in the form of document review. The unit of analysis examined in this study is multiple-embedded units, between DKI Jakarta Health Office and BLUD. This study resulted in an integrated planning system design for BLUD to support planning activities so planning activities could be carried out with high transparency and efficiency.</em></p><strong><em>Keywords:</em></strong><em> Accounting Information System, BLUD, Budgeting System, FAST, Puskesmas, RKA, Theory of Transparency.</em>

scholarly journals Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor

2017 ◽  
Vol 8 (2) ◽  
pp. 84
Author(s):  
Dyah Purwanti ◽  
Ghulbudin Isham Natser
Keyword(s):  
Information System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
The Government ◽  
The Impact

<p>This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.</p>

scholarly journals Accounting Information System Design in iFrames : Case Study on Health Sector Blud of Jakarta Province

2020 ◽  
Vol 4 (02) ◽  
pp. 63
Author(s):  
Bramadhani Tribuana
Keyword(s):  
Information System ◽  
Financial Reporting ◽  
Accounting Information ◽  
Health Sector ◽  
Provincial Government ◽  
System Thinking ◽  
Service Agency ◽  
Accounting Information System ◽  
Budget Planning

<p><em>This research was conducted based on the absence of an adequate accounting information system (AIS) that can be applied to the Regional Public Service Agency (BLUD) on Jakarta Provincial Government and integrated with budget planning, asset, and inventory information system. This fact is supported by the Indonesian Supreme Audit Institution (BPK) report (2016) that states the existing AIS does not provide complete reporting features, and as a consequence, the stages of preparing financial statements are still done manually.</em></p><p><em>This research is expected to help identify information system needs, as well as provide logical model designs of AIS as a part of Integrated Financial Reporting and Management Information System (iFRAMES) that are graphically described in data flow diagrams.</em></p><em>This research use case study with data triangulation approach, including interviews and document review. Contingency Theory and PIECES Framework are used in analyzing organizational needs for AIS and using the Framework for the Application of System Thinking (FAST) developed by Whitten and Bentley (2007) as a basis for systems development method theory. This study found that the absence of an adequate AIS has the potential to cause various things, including incomplete accounting cycle, increasing the risk of error in recording and classifying account.</em>

Effectivness of Health Information System Applications: Clinical Information and Diagnosis-Treatment Systems in Turkey

2017 ◽  
Vol 5 (1) ◽  
pp. 122
Author(s):  
Assist. Prof. Dr. Demokaan DEMİREL
Keyword(s):  
Decision Making ◽  
Information System ◽  
Information Systems ◽  
Management Information System ◽  
Health Sector ◽  
Health Information System ◽  
Clinical Information ◽  
Clinical Decision ◽  
Clinical Information Systems ◽  
Management Information

The distinctive quality of the new social structure is that information becomes the only factor of production. In today's organizations, public administrators are directly responsible for applying information to administrative processes. In addition to his managerial responsibilities, a knowledge based organization requires every employee to take responsibility for achieving efficiency. This has increased the importance of information systems in the decision-making process. Information systems consist of computer and communication technology, data base management and model management and include activity processing system, management information system, decision support systems, senior management information system, expert systems and office automation systems. Information systems in the health sector aim at the management and provision of preventive and curative health services. The use of information systems in healthcare has the benefits of increasing service quality, shortening treatment processes, maximizing efficiency of the time, labour and medical devices. The use of information systems for clinical decision making and reducing medical errors in the healthcare industry dates back to the 1960s. Clinical information systems involve processing, storing and re-accessing information that supports patient care in a hospital. Clinical information systems are systems that are directly or indirectly related to patient care. These systems include electronic health/patient records, clinical decision support systems, nurse information systems, patient tracking systems, tele-medicine, case mix and smart card applications. Diagnosis-treatment systems are information-based systems used in the diagnosis and treatment of diseases. It consists of laboratory information systems, picture archiving and communication system, pharmacy information system, radiology information system, nuclear medicine information system. This study aims to evaluate the effectiveness of health information system applications in Turkey. The first part of the study focuses on the concept of information systems and the types of information systems in organization structures. In the second part, clinical information systems and applications for diagnosis-treatment systems in Turkey are examined. Finally, the study evaluates applications in the health sector qualitatively from the new organizational structure, which is formed by information systems.

PENGARUH KOMPETENSI APARATUR DESA, KETAATAN PELAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP PENCEGAHAN FRAUD DENGAN MORAL SENSITIVITY SEBAGAI VARIABEL MODERASI

2018 ◽  
Vol 1 (2) ◽  
pp. 63-89
Author(s):  
Klara Wonar ◽  
Syaikhul Falah ◽  
Bill J. C. Pangayow
Keyword(s):  
Control Systems ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Quantitative Research ◽  
Primary Data ◽  
Survey Method ◽  
Moral Sensitivity ◽  
Fraud Prevention ◽  
Study Results

This study aims to examine the effect of fraud prevention on village / village financial management as the dependent variable and the competency of village apparatuses, compliance of government financial reporting, internal control systems as independent variables while moral sensitivity as amoderating variable. This research is a quantitative research or hypothetic - deductive method that aims to answer such questions that are related to exploratory, descriptive, explanatory and predictive studies. Primary data is mainly used in this research. Data collection is conducted using a survey method in the form of a questionnaire that lists the statements, which were given to the respondents to be filled in order to get information, and then the data analyzing was conducted using the Warp-PLS 5.0 Application software. The study results show that the competence of village officials influences fraud prevention, financial reporting adherence affects fraud prevention, and meanwhile the internal control system does not affect fraud prevention. Furthermore, moral sensitivity does not moderate the competence of village officials, adherence to financial reporting and internal control systems.

scholarly journals PENGARUH IMPLEMENTASI MANAJEMEN ASET TETAP DAN IMPLEMENTASI PENGENDALIAN INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN (Pada Pemkab/Pemkot Di Wilayah Pemerintahan Provinsi Jabar)

2018 ◽  
Vol 4 (2) ◽  
pp. 72-82
Author(s):  
Yani Kurniasih
Keyword(s):  
Control System ◽  
Local Government ◽  
Financial Reporting ◽  
Internal Control ◽  
Asset Management ◽  
Partial Least Square ◽  
Equation Modeling ◽  
Survey Method ◽  
Internal Control System

This research was conducted with the background of the phenomena that occur under audit results by the audit Board of the Republic of Indonesia that the poor quality of financial reporting, especially in local government both provincial and city/district. This research was conducted based on theories that already exist which later develoved into a research model in which the model in this study was designed to eximine the quality of financial reporting ands its relevance to the implementation of the asset management and implementation of the internal control.             This study aims to test and obtain empirical evidense of research in oder to obtain answers to the problems of research on how much influense of Implementation of the Asset Management and Implementation of the Internal control on the quality of financial Reporting. The benefits of research is to provide a scientific contribution to the science of public sector accounting and solve problems for local goverments in the implementations of task related to improving the quality of local government financial reporting.             This study used survey method with descriptive verification approach and type of causal research conducted at 28 local government both provincial and city/district.in west java. The unit of observation is the Departement of local Asset and finance management (DPKAD) Respondents in this study is the Head of departement, Secretary of departement, Head of Accounting and Head of Assets, Auditor of Inspektorat and Auditor of BPK RI representatives of western java . The data obtained through the questionnaiers were analyzed using the technique of component-Based Structural Equation Modeling (CBSEM) and processed using program Partial Least Square-Path Modeling (PLS-PM) The result showed that : the Implementation of the asset management have a significant affect on the quality of financial reporting; the implementation of the internal control system have a significant effect on the quality of financial reporting;   Keywords : the Implementation of the Asset Management and The Implementation of the Internal Control system.

scholarly journals The Role of Accounting Information System Afflication In Reliability Financial Reporting

2021 ◽  
Vol 2 (1) ◽  
pp. 97-112
Author(s):  
Lesi Hertati ◽  
Otniel Safkaur ◽  
Dwi Yanti ◽  
Irlan Fery ◽  
Peny Cahaya Azwardi
Keyword(s):  
Information System ◽  
Information Systems ◽  
Financial Reporting ◽  
Central Government ◽  
Accounting Information ◽  
Sampling Technique ◽  
City Governments ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Verification Methods

The manifestation of regional financial autonomy can be seen in the regional financial accounting information system as a good government system characterized by increasingly low problems so that the information generated by the central government and regional governments in Indonesia is a form of quality financial reporting and effective application of accounting systems by various government agencies in Indonesia. Indonesia. This study aims to find out how the successful application of accounting information systems on financial reporting performance was produced. This study uses causality and population verification methods in this study are the district and city governments in the provinces of Papua and West Papua. The sampling technique uses a census so that all members of the population become research samples. The results of this study show empirical evidence that the successful application of accounting information systems and financial reporting performance is transparent and accountable.

Internal Control Considerations for Information System Changes and Patches

2014 ◽  
pp. 161-179 ◽  
Author(s):  
Jeffrey S. Zanzig ◽  
Guillermo A. Francia III ◽  
Xavier P. Francia
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internal Control ◽  
Security Requirements ◽  
Information Technology Professionals ◽  
Organization Management ◽  
Internal Auditors ◽  
Security Issues ◽  
System Changes ◽  
Current Change

The dependence of businesses on properly functioning information systems to allow organizational personnel and outside investors to make important decisions has never been more pronounced. Information systems are constantly evolving due to operational and security requirements. These changes to information systems involve a risk that they could occur in a way that results in improper processing of information and/or security issues. The purpose of this chapter is to consider related guidance provided in a Global Technology Audit Guide (GTAG) from The Institute of Internal Auditors in conjunction with current change and patch management literature in order to assist internal auditors and organizational personnel in better understanding a process that leads to efficient and effective information system changes. The authors describe how internal auditors and information technology professionals can work together with organization management to form a mature approach in addressing both major information system changes and patches.

scholarly journals CONTROL AND ACCOUNTING INFORMATION SYSTEM USING COSO ERM IN PT. EMII

2018 ◽  
Vol 5 (1) ◽  
pp. 49-63
Author(s):  
Faiz Syahputra ◽  
Imelda Suardi
Keyword(s):  
Information System ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Accounting Information System ◽  
Control Framework ◽  
Information And Communication ◽  
Almost All ◽  
New Procedures

The use of accounting information system effects the implementation of internal control. COSO ERM method is now the most widely accepted internal control framework in the world and used as the basis for this research. The case study was conducted in a medical equipment distributor that has implemented accounting information system for their financial reporting. The focus is on its process, threats, and controls using interview and questionnaire to the employess. This research proposed new procedures for both revenue and expenditure cycles and suggested activites for better internal control. The result showed that the company has implemented good internal control in almost all COSO ERM measurement, except for information and communication aspect.

scholarly journals Tekanan Eksternal, Faktor Politik, Pengendalian Internal Dan Gaya Kepemimpinan Dalam Meningkatkan Transparansi Pelaporan Keuangan Pemerintah Daerah

2021 ◽  
Vol 22 (1) ◽  
pp. 88-108
Author(s):  
Yesi Mutia Basri ◽  
Vini Zenita ◽  
Rofika Rofika
Keyword(s):  
Leadership Styles ◽  
Financial Reporting ◽  
Internal Control ◽  
Work Experience ◽  
Local Governments ◽  
External Pressure ◽  
Primary Data ◽  
Political Factors ◽  
External Pressures ◽  
The Government

This study aims to test and prove whether external pressures, political factors, internal control and leadership styles have an influence on financial reporting of local government transparency. This research was conducted in OPD Siak district. The total population was 33 DPOs, all DPOs were sampled. The data used are primary data with a questionnaire as an instrument. Purposive sampling as a sampling method. The number of samples is 99 respondents. Respondents in this study were selected with several criteria, namely: (1) echelon II, III, IV officials who work in the Siak Regency government, (2) have a minimum work experience of 1 year, (3) financial employees who have worked for at least 1 year , because it is considered that they have experience and already know the developments in the OPD in Siak Regency. Multiple linear regression as a data analysis technique and assisted by SPSS ver.20.0 for windows. The results prove that the political factors, internal control and leadership style variables have a positive effect on financial reporting transparency. The external pressure variable has a negative effect on financial reporting transparency. The results of this study are useful for developing insights and providing in-depth understanding relating to financial reporting transparency influenced by external pressures, political factors, internal control, and leadership styles. It is also hoped that it can become a reference material for comparison information for other studies that wish to discuss this issue, and it is hoped that it will become an alternative for the government in evaluating the transparency of financial reporting, especially local governments in Siak Regency. 

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