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All Journal Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Mubeza ANWARUL: Jurnal Pendidikan dan Dakwah MASALIQ: Jurnal Pendidikan dan Sains
Ikhwan Noviardi
IAIN Takengon
Religion Economics, Econometrics & Finance Education Social Sciences Other

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PERAN AKUNTANSI DI RUMAH SAKIT PEMERINTAH PASCA BADAN LAYANAN UMUM (BLU) DAN ADOPSI INDONESIAN CASE BASED GROUPS (INA-CBGS) (STUDI KASUS PADA RSUD DATU BERU TAKENGON) Ikhwan Noviardi
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 4 No 2 (2020): JESKaPe Vol. 4 No. 2 July-December 2020
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v4i2.800

Abstract

Abstract This study aims to discuss the role of accounting in the Datu Beru Takengon Regional Hospital after BLUD status and the adoption of INA-CBGs. The role of accounting in hospitals is reflected in accounting innovations and strategies in responding to INA-CBGs. For this reason, the focus of this study is to look at accounting innovation efforts and strategies to respond to INA-CBGs carried out by the management of Datu Beru Takengon Regional Hospital. The method used in this research is a qualitative method with a case study approach. Sources of data come from informants who are selected based on certain criteria (purposive sampling). The data collection technique in this study was an interview instrument. The type of interview is a semi-structured interview. The results of this study reveal that the role of accounting in the Datu Beru Takengon Regional Hospital has increased, especially after changes to the hospital payment system, namely, INA-CBGs. Meanwhile, the change in status to BLUD did not have a direct impact on changing the role of accounting. The change in the role of accounting at the Datu Beru Takengon Regional Hospital is reflected in the accounting innovation efforts undertaken by management by involving medical personnel, especially specialist doctors in accounting practice. These specialist doctors have been asked to calculate the unit cost of each medical service using the Activity Based Costing (ABC) method. In addition, doctors have also been asked to be more concerned about controlling the cost of medical services so that they do not exceed the INA-CBGs rate. Keywords: Accounting Role, BLUD Status, INA-CBG Adoption. Abstrak Penelitian ini bertujuan untuk mendiskusikan peran akuntansi di RSUD Datu Beru Takengon pasca status BLUD dan adopsi INA-CBGs. Peran akuntansi di rumah sakit tercermin dari inovasi akuntansi dan strategi dalam merespon INA-CBGs. Untuk itu, fokus penelitian ini adalah melihat upaya inovasi akuntansi dan strategi merespon INA-CBGs yang dilakukan manajemen RSUD Datu Beru Takengon. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan studi kasus. Sumber data berasal dari narasumber (informan) yang dipilih berdasarkan kriteria tertentu (purposive sampling). Teknik pengumpulan data dalam penelitian ini adalah dengan instrument wawancara. Jenis wawancaranya adalah wawancara semi terstruktur. Hasil penelitian ini mengungkap bahwa peran akuntansi di RSUD Datu Beru Takengon telah mengalami peningkatan terutama setelah perubahan sistem pembayaran rumah sakit yaitu, INA-CBGs. Sementara itu, perubahan status menjadi BLUD justru tidak berdampak langsung pada perubahan peran akuntansi. Perubahan peran akuntansi di RSUD Datu Beru Takengon tercermin dari adanya upaya inovasi akuntansi yang dilakukan oleh manajemen dengan melibatkan tenaga medis terutama para dokter spesialis dalam praktek akuntansi. Para dokter spesialis tersebut telah diminta untuk menghitung unit cost setiap jasa pelayanan medis dengan menggunakan metode Activity Based Costing (ABC). Selain itu, para dokter juga telah diminta untuk lebih peduli terhadap pengendalian biaya pelayanan medis agar tidak melebihi tarif INA-CBGs. Kata kunci: Peran Akuntansi, Status BLUD, Adopsi INA-CBGs
Analisis Cash Flow Dana Umrah: Indonesia Ikhwan Noviardi; Muhammad Syauqi
Mubeza Vol. 12 No. 2 (2022): September 2022
Publisher : IAIN Takengon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54604/mbz.v12i2.197

Abstract

Selama beberapa bulan terakir, minat masyarakat untuk melaksanakan umrah semakin meningkat. Hal ini disebabkan selama pandemi Pemerintah Arab Saudi menerapkan kebijakan pembatasan kuota dalam melaksanakan Ibadah umrah dan haji. Disisi lain, masyarakat akhir-akhir ini kembali dihebohkan dengan kasus terkait kegagalan keberangkatan para calon jamaah umrah karena kesalahan pengelolaan dana umrah oleh salah satu travel penyelenggara ibadah umrah yang beroperasi di Aceh Tengah. Untuk itu, peneliti tertarik untuk menggali informasi tentang laporan keuangan travel penyelenggara ibadah umrah, khususnya laporan arus kas (cash flow)nya. Selain itu, penelitian ini juga bertujuan menggali informasi tentang pendistribusian dana umrah yang disetorkan oleh jamaah. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan deskriptif kualitatif dengan menggambarkan dan menggali fenomena yang sedang terjadi secara alami. Yang menjadi subjek penelitian adalah salah satu travel penyelenggara ibadah umrah di Kabupaten Aceh Tengah yaitu AZ Tour & Travel. Hasil penelitian yang dilakukan menunjukkan bahwa laporan keuangan khususnya laporan arus kas (cash flow) travel AZ telah disusun sesuai standar akuntansi keuangan. Selain itu, dari sejumlah dana yang disetorkan oleh calon jamaah umrah sebanyak 40 % digunakan untuk transportasi, 30 % untuk keperluan administrasi pembuatan paspor, visa dan biaya vaksin. 15 % untuk akomodasi jamaah berupa penginapan dan konsumsi, 5 % untuk kegiatan manasik, honor pemandu dan mutawif, 10 % untuk keperluan perlengkapan jamaah seperti koper, tas, kain ihram, mukena, baju seragam dll,
Self Assessment System : Upaya Edukatif Badan Pengelola Keuangan dalam Meningkatkan Penerimaan Pajak Perhotelan di Aceh Tengah Ikhwan Noviardi; Sri Jannati
MASALIQ Vol 1 No 3 (2021): NOVEMBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/masaliq.v1i3.787

Abstract

Hotel tax is a promising source of Regional Original Revenue (PAD) for Central Aceh district. Central Aceh as a tourist destination area that is always crowded with tourists makes hotels always full, especially during the holiday season. Until now, the hotel and lodging business in Central Aceh is growing and continuing to grow. If managed properly, this opportunity can certainly be utilized by the Central Aceh district government in increasing hotel tax revenue. However, based on the initial data collected, there are obstacles in hotel tax collection and there are significant fluctuations in hotel tax revenue. The purpose of this study was to find out how the efforts of the Central Aceh District Financial Management Agency increased hotel tax revenue and how hotel taxes contributed to Central Aceh District PAD. This research is a qualitative research with descriptive method. Source of data in this research is primary and secondary data. This research was conducted at the Central Aceh Regency Financial Management Board, Bunda hotel and Jeddah hotel. The results of this study indicate that the "self assessment system" tax collection system implemented by the Central Aceh District Financial Management Agency is not optimal in increasing hotel tax revenues. The facts found actually hotel tax revenue fluctuated and did not reach the target. The amount of tax deposited by the taxpayer is not in accordance with what it should be. This has an impact on the contribution of hotel taxes to Central Aceh district PAD for the past five years, which is included in the very low criteria. For this reason, the Central Aceh District Financial Management Agency continues to educate taxpayers by building awareness of paying taxes according to actual conditions. In addition, the financial management agency also made improvements to the hotel tax revenue management system, improved monitoring systems and improved law enforcement for non-compliant taxpayers.
Pengaruh Pembiayaan dan Nisbah Bagi Hasil terhadap Pendapatan para Anggota Koperasi Ikhwan Noviardi; Paramitha Setiawani
ANWARUL Vol 2 No 2 (2022): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/anwarul.v2i2.795

Abstract

Cooperative financing with a profit-sharing system that is not burdensome on one side has a role and contribution in increasing income, but the problem faced is that the success in increasing income has not been effective. . The formulation of the problem in this study is whether financing affects the income of cooperative members and whether profit sharing ratios affect the income of cooperative members and whether financing and profit sharing ratios simultaneously affect the income of cooperative members at KSU Baitul Qiradh An-Nahl Central Aceh District . This study aims to explain the Effect of Financing and Profit Sharing Ratios on the Income of Cooperative Members (Studies at KSU Baitul Qiradh An-Nahl, Central Aceh District). This research is categorized in quantitative research with an associative approach. The population in this study amounted to 33 respondents with a sampling technique using saturated sampling, that is, all populations were used as samples. Sources of data in this study are primary data and secondary data with research instruments in the form of questionnaires and documentation. The data analysis technique used is multiple linear regression test. The results of the research based on the t test show that partially the financing variable has a positive and significant effect on income and for the profit sharing ratio variable it shows that the profit sharing ratio has a positive and significant effect on income. Meanwhile, based on the results of the f test, it shows that financing and profit sharing ratios have a positive and significant simultaneous effect on the income of cooperative members at KSU Baitul Qiradh An-Nahl, Central Aceh District.
Co-Authors Muhammad Syauqi Paramitha Setiawani Sri Jannati