Analysis Of BPJS Management Accounting Information System at Uptd Puskesmas Tegalbuleud Case Study of Tegalbuleud Public Health Center, Sukabumi Regency
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Dec 29, 2022
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Abstract
This study aims to determine: 1. To understand how to implement the BPJS management accounting information system at the UPTD Puskesmas Tegal Buleud. 2. To understand the BPJS management system in the Tegalbuleud Health Center UPTD program. 3. To understand the implementation of the BPJS management accounting information system at the Tegalbuleud Health Center UPTD. These variables consist of the accounting information system as the independent variable, and management as the dependent variable. The method used in this research is a qualitative method, the type of data used in this study is secondary data, namely data that is generated from the interview process and direct observation of the informant. Secondary data is obtained through the process of observation and interviews as well as data evidence in the form of documentation and data from the archives of the company where the research is carried out with the consideration of previous research. In this study, the data of the BPJS management accounting information system at the Tegal Buleud Health Center has been running quite well, the procedures, effectiveness, and the BPJS management information system used by the Tegal Buleud Health Center can be said to be quite effective and running well.
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References
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Lindarwati. (2001). Electronic Data Processing-Based Accounting Information System. https://doi.org/10.21512/comtech.v3i1.2 Journal of Widya Management & Accounting, 1, 27–34.
N, Financial, Physical And Information Resources To Achieve Organizational Goals In An Efficient And Effective Manner.” 10–29.
Nanang Fattah 2016, Syihabuddin Qalyubi, 2018, Nugroho Purba 2018, Atmosudirjo 2008, Henry Fayol 2008, George R. Terry 2016 "Understanding and Definition of Management 4:15–22".
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Nurbatin, D., & Lestari, P. (2018). Making an Accounting Information System Model for BPJS Health Center participants as Income Information for BPJS Patient Services at the Muhammadiyah University Hospital Malang. Conference on Innovation and Application of Science and Technology, September, 41–50.
Nurjanah 2016 "the definition of social security administering agency (BPJS), Web-Based Information System for Employee Health BPJS Data Management at Pt Gajah Tunggal Tbk Tangerang. Evolution: Journal of Science and Management, 6(1), 18–21. ".
perlita. n . and 2016 "understanding of internal control system, https://doi.org/10. 21512/comtech.v6i1.2294".http://journal.unigres.ac.id/index.php/GemaEkonomi/article/view/735
Purba, D. (2018). Payroll and Wage Accounting Information System. Accounting Information Systems, 4, 15–22. http://ejournal. lmii field. net/index.php/jm/article/view/26/24
Saverina, R., & Nurjanah, Y. (2018). Sales Accounting Information System Analysis of Receivables Collection Process. Unitary Scientific Journal of Accounting, 5(1), 66–
Sugiyono 2016: 2 N. Id "How to Research the Scientific Method Used n.id. No Title." HTTPS:// Journal of Methods of Investigation doi.org/10 1.1109/TNS. 2007. 9134 8919–20 2016:2.40p"
Sugiyono 2017, N Id. http://journal.unigres.ac.id/index.php/GemaEkonomi/data analysis technique article/ view/735 at PT. XYZ. ComTech: Computer, Mathematics and Engineering Applications, 6(1), 96. https://doi.org/10.21512/comtech.v6i1.2294
Sugiyono 2017: 215 N.Id. “Data Source Sample.” ". http://journal Journal of the Faculty of Economics), 7(1), 94–109. http://journal.unigres. ac.id/index.php/ GemaEkonomi/ article/view/735
Sugiyono 2017: 216 http://journal.unigres. ac.id/index.php/ Gemma Ekonomi/ article /view/735 Research Conducts Observations And Interviews With People Who Believe They Are Aware Of Certain Social Situations In Qualitative Studies"
Sugiyono 2017: 231 "How to Collect Research Data, Observations, and Interviews https://doi.org/10.21512/comtech.v3i1.2 Journal of Widya Management & Accounting, 1, 27–34.
Sugiyono 2017: 240 Research Documentation Data" University of Muhammadiyah Lampung. Conference on Innovation and Application of Science and Technology, September, 41–50 https://doi.org/10.21557
Sugiyono 2017: 245 http://journal.unigres. ac.id/index.php/ Gemma Ekonomi/ Journal of Widya Management & Accounting, University of Muhammadiyah Malang 1, 27–34. / article/ view /735" Research on Data Analysis Techniques and Miles, Huberman Dalam
Sugiyono 2017: 270 N.Id." Test of Data Validity in Qualitative Research, Applications, 6(1), 96. https://doi.org/10.21512/comtech.v6i1. Journal of Widya Management & Accounting, 1, 27–34 .2294 10.1504/IJCA.2013.055482.
Sugiyono, Savira, Fitria, And Yudi Suharsono. 2017. “Research Methods.” Journal Of Chemical Information 0 Applications, 3(1), 118. https://doi.org/10. 21512/comtech. 1(01):1689–99.
Suharsimi Arikunto, 1993: 31. Griffin 1990: 6 N.D.) http://journal Journal of the Faculty of Economics), 7(1), 94–109. http://journal.unigres. ac.id/index.php/ Gemma Ekonomi/ article/view/735 Definition of Management and Definition of Management
Suparman, P., & Febriana, E. (2018). Evaluation of the Implementation of the Income Accounting Information System for Patient Health Services Social Security Administering Body (Bpjs) at Pt Petro Graha Medika Gresik. Echoes of Economics (Journal of the Faculty of Economics), 7(1), 94–109. http://journal.unigres. ac.id/index.php/ Gemma Ekonomi/ article/view/735
Syantoso, Arie, And Islamic University. 2014. “ttp://journal of the Faculty of Economics), http://journal.unigres. ac.id/index.php/ Gemma Ekonomi/ article/view/735 Financial Fiqh Analysis of the Social Security Administering Body ... Arie Santoso 41.” 41–47.
Wijaya And Tarigan 2015, Abdillah & Mulianingsih, Bagus Kusuma Ardi, 2017, Defining Accounting Information Systems Theoretical Basis. 2017. “No Title.” 7–36.
Wijaya, Efendi and Tarigan 2015, Bagus Kusuma Ardi, (Abdillah and Mulianingsih) defines http://journal.unigres. ac.id/index.php/Echo Economy/article /view /735
Wijaya, Sheleen, And Joshua Tarigan. 2015. "The Influence of Organizational Learning on Competitive Advantage Through Accounting Information Systems in Open Manufacturing Companies." Business Accounting Review 3(2):61–70.
Wilkison 2000. Warren Dab Fess 1996 Understanding of Accounting "The American Accounting Association: Issues In Governance And Internal Control The American Accounting Association: Issues In Governance And Internal Control." (March). Doi: 10.1504/IJCA.2013.055482.
Agus Tinus Mujilan 2015:1, Marshall B. Romney And Paull John Steinbart 2015, Azhar Susanto 2017: 38. "Understanding Information" Semarang University 10.1504/IJCA.2013.055482.
AMIK BSI Tangerang, E. W. F. (2018). Web-Based Information System for Employee Health BPJS Data Management at Pt Gajah Tunggal Tbk Tangerang. Evolution: Journal of Science And Management, 6(1), 18–21. https://doi.org /10.31294/evolution. v6i1 .3537
Asmawati, E., Absari, D. T., Herlambang, A., & Haryono, Y. (2017). Analysis and Design of Production Information Systems at SMEs Crackers Sidoarjo. Teknika, 6(1), 1–6. https://doi.org/10.34148/teknika.v6i1.64
Asnawati et al. 2017 "understanding the purpose of the accounting system, Analysis of Production Information Systems in SMEs Sidoarjo. Teknika, 6(1), 1–6.https://doi.org/10.34148/teknika. v6i1.64".
Azhar Susanto 2017. Journal of Business Computers 4(2):154.
Cristian, L., & Meutia, D. (2012). Raw Material Purchase Accounting Information System for Projects. ComTech: Computer, Mathematics and Engineering Applications, 3(1), 118. https://doi.org/10.21512/comtech.v3i1.2390
Dobson, M., Malik, U. A., & Elejabarrieta, H. G. (2008). Analysis of accounting information systems to improve internal control. Management of online processing farms in the ATLAS experiment. IEEE Transactions on Nuclear Science, 55(1), 411–416. https://doi.org/10.1109/TNS.2007.913489
George H. Bodnar And William S. Hopwood (2003) "Understanding Accounting Information Systems, Https://Doi.Org/10.31294/Evolusi.V6i1.3537 Journal of Business Computers 4(2):154.".
Juwitasari, H., Martani, M., & Putra, A. N. G. (2015). Purchasing and Inventory Accounting Information System Analysis at PT. XYZ. ComTech: Computer, Mathematics and Engineering Applications, 6(1), 96. https://doi.org/10.21512/comtech.v6i1.2294
Kieso, et al. 2016:2 Teguh Wahyono 2004, Suradi 2009:2, Romney and Steinbart 2006,P6 Diana and Setiawati 2011, Romney and Steinbart 2015 Definition, Objectives of Accounting Information System Components.
Koten, et al.n.d and Romey 2018 understanding of accounting information systems the https://doi.org/10.31294/ University of Muhammadiyah Malang. Conference on Innovation and Application of Science and Technology, September, 41–50.evolution.v6i1.3537".
Krismiaji 2002, Azhar Susanto Understanding Accounting Information Systems 2017: 52,64,72 Business Computer Journal 4(2): 10.1504/IJCA.2013.055482154.".
Lindarwati. (2001). Electronic Data Processing-Based Accounting Information System. https://doi.org/10.21512/comtech.v3i1.2 Journal of Widya Management & Accounting, 1, 27–34.
N, Financial, Physical And Information Resources To Achieve Organizational Goals In An Efficient And Effective Manner.” 10–29.
Nanang Fattah 2016, Syihabuddin Qalyubi, 2018, Nugroho Purba 2018, Atmosudirjo 2008, Henry Fayol 2008, George R. Terry 2016 "Understanding and Definition of Management 4:15–22".
Nasution, Sangkot. 2017. Sugiyono 2013: 38 N.Id. “Qualitative Research Variable Publisher.” Accounting Review 3(2):61–70 6(1), 1–6.https://doi. org/10.34148/ Teknika. v6i1.64".Raudhah 05(02):1–9
Nurbatin, D., & Lestari, P. (2018). Making an Accounting Information System Model for BPJS Health Center participants as Income Information for BPJS Patient Services at the Muhammadiyah University Hospital Malang. Conference on Innovation and Application of Science and Technology, September, 41–50.
Nurjanah 2016 "the definition of social security administering agency (BPJS), Web-Based Information System for Employee Health BPJS Data Management at Pt Gajah Tunggal Tbk Tangerang. Evolution: Journal of Science and Management, 6(1), 18–21. ".
perlita. n . and 2016 "understanding of internal control system, https://doi.org/10. 21512/comtech.v6i1.2294".http://journal.unigres.ac.id/index.php/GemaEkonomi/article/view/735
Purba, D. (2018). Payroll and Wage Accounting Information System. Accounting Information Systems, 4, 15–22. http://ejournal. lmii field. net/index.php/jm/article/view/26/24
Saverina, R., & Nurjanah, Y. (2018). Sales Accounting Information System Analysis of Receivables Collection Process. Unitary Scientific Journal of Accounting, 5(1), 66–
Sugiyono 2016: 2 N. Id "How to Research the Scientific Method Used n.id. No Title." HTTPS:// Journal of Methods of Investigation doi.org/10 1.1109/TNS. 2007. 9134 8919–20 2016:2.40p"
Sugiyono 2017, N Id. http://journal.unigres.ac.id/index.php/GemaEkonomi/data analysis technique article/ view/735 at PT. XYZ. ComTech: Computer, Mathematics and Engineering Applications, 6(1), 96. https://doi.org/10.21512/comtech.v6i1.2294
Sugiyono 2017: 215 N.Id. “Data Source Sample.” ". http://journal Journal of the Faculty of Economics), 7(1), 94–109. http://journal.unigres. ac.id/index.php/ GemaEkonomi/ article/view/735
Sugiyono 2017: 216 http://journal.unigres. ac.id/index.php/ Gemma Ekonomi/ article /view/735 Research Conducts Observations And Interviews With People Who Believe They Are Aware Of Certain Social Situations In Qualitative Studies"
Sugiyono 2017: 231 "How to Collect Research Data, Observations, and Interviews https://doi.org/10.21512/comtech.v3i1.2 Journal of Widya Management & Accounting, 1, 27–34.
Sugiyono 2017: 240 Research Documentation Data" University of Muhammadiyah Lampung. Conference on Innovation and Application of Science and Technology, September, 41–50 https://doi.org/10.21557
Sugiyono 2017: 245 http://journal.unigres. ac.id/index.php/ Gemma Ekonomi/ Journal of Widya Management & Accounting, University of Muhammadiyah Malang 1, 27–34. / article/ view /735" Research on Data Analysis Techniques and Miles, Huberman Dalam
Sugiyono 2017: 270 N.Id." Test of Data Validity in Qualitative Research, Applications, 6(1), 96. https://doi.org/10.21512/comtech.v6i1. Journal of Widya Management & Accounting, 1, 27–34 .2294 10.1504/IJCA.2013.055482.
Sugiyono, Savira, Fitria, And Yudi Suharsono. 2017. “Research Methods.” Journal Of Chemical Information 0 Applications, 3(1), 118. https://doi.org/10. 21512/comtech. 1(01):1689–99.
Suharsimi Arikunto, 1993: 31. Griffin 1990: 6 N.D.) http://journal Journal of the Faculty of Economics), 7(1), 94–109. http://journal.unigres. ac.id/index.php/ Gemma Ekonomi/ article/view/735 Definition of Management and Definition of Management
Suparman, P., & Febriana, E. (2018). Evaluation of the Implementation of the Income Accounting Information System for Patient Health Services Social Security Administering Body (Bpjs) at Pt Petro Graha Medika Gresik. Echoes of Economics (Journal of the Faculty of Economics), 7(1), 94–109. http://journal.unigres. ac.id/index.php/ Gemma Ekonomi/ article/view/735
Syantoso, Arie, And Islamic University. 2014. “ttp://journal of the Faculty of Economics), http://journal.unigres. ac.id/index.php/ Gemma Ekonomi/ article/view/735 Financial Fiqh Analysis of the Social Security Administering Body ... Arie Santoso 41.” 41–47.
Wijaya And Tarigan 2015, Abdillah & Mulianingsih, Bagus Kusuma Ardi, 2017, Defining Accounting Information Systems Theoretical Basis. 2017. “No Title.” 7–36.
Wijaya, Efendi and Tarigan 2015, Bagus Kusuma Ardi, (Abdillah and Mulianingsih) defines http://journal.unigres. ac.id/index.php/Echo Economy/article /view /735
Wijaya, Sheleen, And Joshua Tarigan. 2015. "The Influence of Organizational Learning on Competitive Advantage Through Accounting Information Systems in Open Manufacturing Companies." Business Accounting Review 3(2):61–70.
Wilkison 2000. Warren Dab Fess 1996 Understanding of Accounting "The American Accounting Association: Issues In Governance And Internal Control The American Accounting Association: Issues In Governance And Internal Control." (March). Doi: 10.1504/IJCA.2013.055482.