The Influence of Accounting Information Systems and Service Systems on Organizational Performance at Hospital in Makassar City

Authors

  • Asmaul Husna Universitas Hasanuddin
  • Grace T Pontoh Universitas Hasanuddin
  • Aini Indrijawati Universitas Hasanuddin

DOI:

https://doi.org/10.24002/kinerja.v27i1.6353

Keywords:

accounting information system, service system, organizational performance

Abstract

This study aims to analyze the accounting information system in hospitals. This study uses primary data sources by distributing questionnaires to 63 respondents with research samples, namely the head of service, head of support, and head of financial administration at type A and type B hospitals in Makassar City. The returned questionnaire was 57 respondents, processed using multiple linear analysis with the help of the SmartPLS computer program. The results showed that the accounting information system and service system have a role in improving organizational performance at hospitals in Makassar City.

References

Aditama, P. B., dan Widowati, N., 2017. Analisis kinerja organisasi. Journal of Public Policy and Management Review, 6(2), 283-295. Available at https://ejournal3.undip.ac.id/index.php/jppmr/article/view/15994.

Adrianto, M. A., Setyowati, E., dan Trisnawati., 2015. Pengaruh kinerja pegawai dan sistem pelayanan terhadap tingkat kualitas pelayanan transportasi udara (Studi pada maskapai Garuda Indonesia di Bandara Abdul Rachman Saleh, Malang). Jurnal Administrasi Publik Mahasiswa Universitas Brawijaya, 3(12), 2014-2020.

AICPA (American Institue of Chartered Public Accounting), 2004. Accounting Information System. Jakarta: Rineka Cipta.

Ardiansyah., Bahri, S., Santi, I.N., 2017. Kualitas pelayanan terhadap kepuasan pasien di RSUD Morowali Kecamatan Bengkulu Tengah. Jurnal Ilmu Manajemen Universitas Tadulako, 3(2). 135-144.

Awosejo, O.J., 2013. The role of accounting information system in accounting firm. International Journal of Computer Science Applications & Information Technologies, 1(2): 45-60.

Budiarti, I., 2005. Balanced Scorecard sebagai alat ukur kinerja dan alat pengendali sistem manajemen strategis. Majalah Ilmiah Unikom, 6(3), pp.51-59.

Churiyah, M., 2007. Peranan kualitas pelayanan terhadap kinerja rumah sakit. Jurnal Ekonomi Modernisasi, 3(2), 103-114

Dalimunthe, R.R., Tiara, S. and Lubis, R.H., 2019. Pengaruh Kualitas Sistem Informasi Akuntansi Terhadap Kinerja Perusahaan Pada Pt Bni Syariah Cabang Medan. In Prosiding Seminar Nasional Hasil Penelitian (Vol. 2, No. 2, pp. 1355-1360).

Diana, A., 2011. Sistem Informasi Akuntansi, Perancangan, Proses dan Penerapan. 1st edition. Yogyakarta: Andi.

Febriansyah, A., 2018. The influence of accounting information system on employees’ performance at Gapensi Jabar. Jurnal Riset Akuntansi, X(1), 89-102. https://ojs.unikom.ac.id/index.php/jira/article/v

Fiedler, F.E., 1976. A Theory of Leadership Effectiviness. New York: McGraw-Hill.

Hanafi, K., Pontoh, G. T., Novitasari, E., 2022. Spritualitas Dan Kepuasan Kinerja Dalam Meningkatkan Kinerja Rumah Sakit. Yogyakarta: K-Media.

Iman, A.T., Suryani, D.L., 2017. Manajemen Mutu Informasi Kesehatan I: Quality Assurance. 1st edition. Jakarta: Iman.

Kaplan, R.S., 1992. The balanced scorecard as a strategic management system. Harvard Bussines Review, 1992, pp.61-66.

Mauliansyah, T. I. R., dan Saputra, M., 2019. Pengaruh penerapan Sistem Informasi Akuntansi (SIA) terhadap kinerja perusahaan (studi empiris pada UMKM di Kota Banda Aceh). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 4(4), 602-612. https://doi.org/10.24815/jimeka.v4i4.15321.

Moenir, H. A. S., 2000. Manajemen Pelayanan Umum di Indonesia. Jakarta: Bumi Aksara.

Mulyanti, K., 2020. Pengaruh accounting information system terhadap kinerja karyawan pada PT Iron Bird Logistics. Land Journal, 1(2), 187-194. https://doi.org/10.47491/landjournal.v1i2.711.

Paranoan, N., Tandirerung, C.J., dan Paranoan, A., 2019. Pengaruh pemanfaatan teknologi informasi dan kompetensi sumber daya manusia terhadap efektivitas accounting information system. Jurnal Akuntansi, 2(1), 181-196.

Parjanti, E., Hendra, K., dan Nurlela, S., 2014. Pengaruh accounting information system, gaya kepemimpinan dan kompleksitas tugas terhadap kinerja karyawan. Jurnal Paradigma Universitas Islam Batik Surakarta, 12(01), 57-70.

Rizaldi, F., 2015. Pengaruh sistem informasi akuntansi terhadap kinerja karyawan CV Teguh Karya Utama Surabaya. Jurnal Ilmu & Riset Akuntansi, 4(10), 1-18.

Romney dan Steibart, P. J., 2016. Accounting Information System. Jakarta: Salemba Empat.

Soudani, 2012. The usefulness of an accounting information system for effective organizational performance. International Journal of Economics and Finance, 4(5), 135-143.

Published

2023-03-20

Issue

Section

Articles