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Penelitian dan Pengembangan Sistem Mutu Akuntansi Keuangan Pada Usaha Ternak Ayam Potong Blitar Defia Nurbatin; Hendy Hermawan
Akuntansi dan Teknologi Informasi Vol. 12 No. 1 (2018): Volume 12, No. 1, 2018
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (621.583 KB) | DOI: 10.24123/jati.v11i2.697

Abstract

Abstract The purpose of this research is to arrange guidance of recording to financial reporting as model of development of financial accounting quality system at Cak Wanto chicken farm in Blitar. The method used in this research is the research & development model of DBR (Design Based Research) from Purwiyanto (2014) which is modified. Research phase starts from problem identification, data collection, product preparation, product test (expert validation) and final product refinement. Data collection techniques are Focus Group Discussion, observation, interview, and questionnaire (questionnaire). Questionnaire as an expert validation instrument consists of 4 aspects of the assessment of aspects of usability, convenience, completeness, and legibility. Techniques used to analyze data validation scoring results is to use a percentage technique with the category of interval Before-After technique. This study produces a quality system in the form of three SOPs that show the application of SOP can run effectively to be implemented with evidence of the average percentage results near perfect and in accordance with user needs. Keywords: Quality Accounting System, Standard Operating Procedures
PENGEMBANGAN MODEL SISTEM INFORMASI AKUNTANSI RUMAH SAKIT SEBAGAI INFORMASI PENDAPATAN ATAS PELAYANAN PASIEN PESERTA BPJS DI RSU UNIVERSITAS MUHAMADIYAH MALANG Defia Nurbatin; Pudji Lestari
Conference on Innovation and Application of Science and Technology (CIASTECH) CIASTECH 2018 "Inovasi IPTEKS untuk mendukung Pembangunan Berkelanjutan"
Publisher : Universitas Widyagama Malang

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Abstract

Tujuan penelitian menghasilkan model sistem informasi akuntansi rumah sakit dalam bentuk Standar Operasional Prosedur (SOP) dan Bagan Alir sebagai panduan informasi pendapatan atas jasa layanan pasien BPJS dan pasien umum untuk perbaikan pengolahan data terpadu bagi RSU. Universitas Muhamadiyah Malang, rumah sakit swasta yang ikut serta dalam program Jaminan Kesehatan Nasional yang diselenggarakan BPJS Kesehatan. Permasalahannya pada akuntansi rumah sakit belum akuratnya pencatatan penerimaan kas dari layanan pasien BPJS yang selama ini masih tergabung dengan pasien umum. Perlu dikembangkan kembali SOP lama dan dirancangnya siklus penerimaan kas dari tiga layanan instalasi utama bagi pasien umum maupun pasien BPJS. Jenis penelitian ini model penelitian pengembangan berbasis sistem mutu dengan metode Desain Based Research (Purwiyanto, 2014). Metode pengumpulan data yaitu observasi, wawancara dan angket. Tehnik yang digunakan untuk menganalisis data hasil skoring validasi adalah Tehnik prosentase dari respon pengguna beserta tim ahli terkait kelayakan desain produk. Penelitian menghasilkan produk 10 SOP dan 5 bagan alir penerimaan kas yang menunjukkan penerapan SOP dan bagan alir efektif untuk diimplementasikan, terbukti hasil prosentase rata-rata kelayakan mendekati sempurna dan sesuai dengan kebutuhan pengguna.
Pengelolaan Piutang untuk Profitabilitas Bisnis Jasa Hotel Muhammad Rofiudin; Nurtjahja Juniarsa; Defia Nurbatin; Reza Adytia Dwiputra
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 1 (2019)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (633.007 KB)

Abstract

This study aims to explore the management of accounts receivable which has an impact on the profitability of hotel room rental services at Royal Orchid Garden Batu. This study uses an explanatory research approach by reviewing the data of accounts receivable from PT Royal Orchid Garden Hotel in 2013 to 2017. Supervision of the level of accounts receivable turnover through a strict credit policy has an impact on increasing business profitability of the Hotel. The novelty of this research lies in the review of accounts receivable turnover in the hospitality service business.
Pengembangan Sistem Mutu untuk Informasi Akuntansi Rumah Sakit Defia Nurbatin; Pudji Lestari
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 3, No 3 (2019)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

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Abstract

 The purpose of research to produce hospital accounting information system based on quality system form Standard Operational Procedure (SOP) and Flow Chart as guide of income information on service of patient BPJS to separate with general patient at RSU.Universitas Muhamadiyah Malang. The type of research is research development with approach model of Design Based Research (Purwiyanto, 2014). Methods of data collection are observation, interview and Questionnaire. Technique of data analysis used is Technique percentage result of validation score from user response and expert validation team related to product design feasibility. This study produces 10 SOPs and 5 cash flow cash flow charts that demonstrate the application of SOP and effective flow chart to be implemented, proved the result of the average percentage of feasibility is very effective and according to user needs.Keywords: Hospital Accounting, Quality System  
Pengembangan Sistem Mutu untuk Informasi Akuntansi Rumah Sakit Defia Nurbatin; Pudji Lestari
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 3 No. 3 (2019): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

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Abstract

Abstract This study aims to produce Standard Operating Procedure (SOP) and Flowchart at Muhammadiyah University Hospital Malang. The research begin with problem identification, data collection, product planning and preparation to expert validation tests. The technique of collecting data consists of observations, interviews, questionnaires. The percentage of validation scoring results from user responses and expert validation teams related to product design feasibility is used as analysis technique. This research produced 10 SOP products and 5 cash receipts flow charts. SOPs produce quality information systems that can be used to improve hospital quality. Abstrak Penelitian ini bertujuan menghasilkan Standar Prosedur Operasional (SPO) dan Bagan alir di RSU Universitas Muhamadiyah Malang. Tahap penelitian dimulai dari identifikasi masalah, pengumpulan data, perencanaan dan penyusunan produk hingga uji validasi ahli. Tehnik pengumpulan data terdiri dari observasi, wawancara, angket. Tehnik analisis data pada penelitian ini adalah prosentase hasil skoring validasi dari respon pengguna dan tim validasi ahli terkait kelayakan desain produk. Penelitian ini menghasilkan produk 10 SPO dan 5 bagan alir penerimaan kas. Hasil menunjukkan SOP menghasilkan sistem informasi bermutu yang dapat digunakan untuk meningkatkan kualitas rumah sakit.
MODEL SISTEM MUTU UNTUK INFORMASI AKUNTANSI KLINIK KESEHATAN Defia Nurbatin; Mohammad Syafriel; Dwi Martiasasi
INSPIRASI : JURNAL ILMU-ILMU SOSIAL Vol 20, No 1 (2023): 2 Juni 2023
Publisher : UNIVERSITAS PGRI TULUNGAGUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29100/insp.v20i1.4366

Abstract

Penenlitian ini bertujuan menghasilkan Standard Operating Procedures (SOP) dan bagan alir di Klinik Cakra Husada Malang. Tahap penelitian dimulai dari identifikasi masalah, pengumpulan data, perencanaan dan penyusunan produk hingga uji validasi ahli. Tehnik pengumpulan data terdiri dari observasi, wawancara, angket. Tehnik analisis data pada penelitian ini yaitu hasil prosentasi skoring berdasarkan uji validasi responden pengguna dan tim validasi ahli terkait pengujian kelayakan desain produk. Penelitian ini menghasilkan produk 10 SOP akuntansi dan 5 bagan alir penerimaan kas klinik. Hasil menunjukkan SOP menghasilkan sistem informasi bermutu yang dapat digunakan untuk meningkatkan kualitas layanan klinik. 
PELATIHAN PENGELOLAAN PENGELUARAN PRODUKTIF TERHADAP LABA AKUNTANSI PADA UMKM Novy Karmelita Indrawati; Defia Nurbatin; Pudji Lestari
Jurnal Edukasi Pengabdian Masyarakat Vol 2 No 1 (2023): JANUARI 2023
Publisher : FIP UNIRA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/eduabdimas.v2i1.2096

Abstract

MSMEs, as small-scale household businesses, often do not have an adequate level of financial management knowledge. The business profit generated, of which the largest portion is usually used to meet family consumption needs, is neglected in favor of business development. with the method of introducing productive finance to their business profits and continuing with management assistance so that MSMEs can make decisions to allocate some of their business profits to productive financial expenditures. Productive expenditure itself can be in the form of business development, investment, or the purchase of productive assets, which can provide additional benefits beyond the business profits that have been realized by MSMEs so far. The program for the importance of productive financial management for MSMEs says that the operating profit generated can support business finances. Implementation of programs and strategies is carried out by providing socialization on productive expenditure to MSMEs actors and providing assistance in choosing productive expenditure according to the resources they have. Financial management assistance allows for consistent monitoring and control of expenditures, particularly productive expenditures. Assistance is expected to improve financial management knowledge of accounting profit and assist SME businesses in making strategic decisions on productive expenditure. Keywords: MSMEs, Financial management, productive expenditure, business development
PELATIHAN AKUNTANSI KEUANGAN PADA UMKM DESA KALISONGO KECAMATAN DAU KABUPATEN MALANG Pudji Lestari; Novy Karmelita Indrawati; Defia Nurbatin
Jurnal Edukasi Pengabdian Masyarakat Vol 2 No 1 (2023): JANUARI 2023
Publisher : FIP UNIRA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/eduabdimas.v2i1.2098

Abstract

Permasalahan yang kerapkali dihadapi oleh UMKM adalah pencatatan keuangan yang benar. Pencatatan keuangan akan menghasilkan laporan keuangan yang dapat digunakan oleh pengusaha dalam pengambilan keputusan strategis, sehingga dibutuhkan pelatihan bagi UMKM. Pelatihan Pencatatan Akuntansi bagi UMKM merupakan program pelatihan yang dirancang untuk membantu pengusaha UMKM meningkatkan keterampilan mereka dalam mencatat dan mengelola transaksi keuangan. Pelatihan ini menjelaskan berbagai konsep dasar akuntansi mulai dari pengumpulan bukti transaksi sampai dengan membuat laporan keuangan secara sederhana. Pelatihan juga mencakup keterampilan praktis yang dipandu dengan menggunakan standar operasional prosedur agar memudahkan peserta untuk menjalankan langkah-langkah dalam melakukan pencatatan akuntansi. Pelatihan ini juga menyediakan banyak contoh dari situasi bisnis yang berbeda, sehingga peserta dapat menyesuaikan konsep pelatihan dengan kondisi bisnis mereka sendiri. Tujuan akhir dari pelatihan ini adalah untuk membantu pengusaha UMKM membuat keputusan bisnis berbasis data yang akurat dan up-to-date.
Model Pengembangan Sistem Akutansi Sebagai Kelola Informasi Akuntansi Pada Taman Pendidikan Al-Qur’an (TPQ) Nurul Huda Sukun Malang Muhammad Budi Alifianto; Defia Nurbatin
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to produce an Accounting System model in the form of Standard Operating Procedure (SOP) as a guide to the accuracy of Accounting Information at TPQ Nurul Huda Malang. This type of research is a modified research and development model from Fitriana (2016). The research phase starts from problem identification, data collection, product preparation, product testing (expert validation) and final product refinement. Data collection techniques are Focus Group Discussion, Observation, Interview and questionnaire (questionnaire). The questionnaire as an expert validation instrument consists of 4 aspects of assessment, namely aspects of usability, convenience, completeness and readability. The technique used to analyze the data from the validation scoring results is to use the average test value. This study resulted in a quality system in the form of 10 SOP for Financial Recording Information Flow and 8 SOP for Financial Management Information Flows which showed that the implementation of SOP had value feasibility to be implemented and in accordance with user needs.