Analisis Sistem Informasi Akuntansi Pada Siklus Pendapatan dan Penggajian RSUD Karangasem

YOGANTARI, NI LUH ROSINTA (2022) Analisis Sistem Informasi Akuntansi Pada Siklus Pendapatan dan Penggajian RSUD Karangasem. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Badan Layanan Umum Daerah menjalankan kegiatan operasionalnya dengan bertumpu pada sistem informasi akuntansi. Badan Layanan Umum Daerah dapat berbentuk rumah sakit yang siklus pendapatannya bersinggungan dengan siklus penggajian. Kedua siklus ini berjalan beriringan dan saling terpaut satu sama lain dalam pelaksanaannya. Kedua siklus ini dijalankan dengan berdasarkan atas standar ketentuan yang ditetapkan. Pelaksanaan siklus yang efisien dapat membantu proses bisnis berjalan dengan sukses. Tujuan dari penelitian ini ialah untuk mengemukakan analisis atas pelaksanaan siklus pendapatan dan siklus penggajian yang berlangsung di RSUD Karangasem. Penelitian ini disokong dengan metode pengumpulan data mulai dari studi kepustakaan, studi dokumentasi, dan berujung pada wawancara dengan pihak terkait. Hasil analisis atas perbandingan implementasi siklus pendapatan dan siklus penggajian di lapangan dengan teori yang mendasari kedua siklus tersebut menunjukkan bahwa pelaksanaan di lapangan sudah berjalan sesuai dengan sebagaimana mestinya. Dengan adanya penelitian ini, diharapkan dapat menambah wawasan dan inspirasi serta dapat berkontribusi pada peningkatan efektivitas sistem yang dijalankan./ The Regional Public Service Agency carries out its operational activities by relying on accounting information systems. The Regional Public Service Agency can take the form of a hospital which revenue cycle intersects with the payroll cycle. These two cycles go hand in hand and are intertwined with each other in their implementation. Both of these cycles are carried out based on the established standard provisions. Efficient cycle execution helps business processes run successfully. The aim of this research is to present an analysis of the implementation of the income cycle and payroll cycle that takes place at Karangasem Regional Hospital. This research is supported by data collection methods ranging from literature studies, documentation studies, and leads to interviews with related parties. The results of the analysis of the comparison of the implementation of the income cycle and the payroll cycle in the field with the theory underlying the two cycles show that the implementation in the field has proceeded accordingly. This research is expected to add both insight and inspiration that can contribute to improving the effectiveness of the system that being run.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: Regional Public Service Agency, hospitals, accounting information systems, revenue cycles, and payroll cycles, Badan Layanan Umum Daerah, rumah sakit, sistem informasi akuntansi, siklus pendapatan, dan siklus penggajian.
Subjects: 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting
PKN STAN Subject Area > Sistem Informasi Akuntansi
Divisions: 62401 Diploma III Akuntansi
Depositing User: Perpustakaan PKN STAN
Date Deposited: 12 Sep 2023 02:28
Last Modified: 12 Sep 2023 02:28
URI: http://eprints.pknstan.ac.id/id/eprint/1987

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