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The The Influence of Accounting Information Systems Cash Flow Control in Hospital in The City Medan
Corresponding Author(s) : Avininda Dewi Nindiasari
Proceedings Universitas Muhammadiyah Yogyakarta Undergraduate Conference,
Vol. 3 No. 1 (2023): Crafting Innovation for Global Benefit
Abstract
The corona virus pandemic has significantly impacted the cash flow of companies in Indonesia. In this study aims to be able to analyze accounting information systems on cash flow control in 15 hospitals in Medan, North Sumatera. Efforts to maintain the strategic and how to control cash flow in the Medan city hospital, the factors that influence the cash flow. The company in order to maintain or increasing more attention to accounting information systems because it has very important role in the company so that the growth or development of the company in line with its vision and mission. This study aims to determine whether there is a significant influence between accounting information systems on cash flow control at hospitals in the city of Medan. This research was conducted using quantitative methods, and data collection was carried out using primery data obtained from the company's accounting information system and cash flow reports. The population of this study was 47 financial employees out of 150 financial employees spread over 15 hospitals in the city of Medan. The results of this study used a purposive sampling test which showed that there was that accounting information systems have significant influence on cash flow control in 15 hospitals in the city of Medan. This paper is a pioneering initiative in assessing the influence of the accounting system information on cash flow report in 15 hospitals in the city of Medan after the Covid-19 pandemic.
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- Gozali Faith, 2009, Econometrics, Concept Theory and Application with SPSS 17, Publisher: Diponegoro University, Semarang.
- Huda, P, A., Ekawati, R, K., Pratiwi, Raisa. 2016. Effect of Application of Accounting Information Systems on Internal Control (Empirical Study of BUMN Companies in Palembang City). Accounting journal. https://eprints.mdp.ac.id. [Accessed April 10, 2023]
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- Marina, Anna, Wahjono, S, I., Syaban, Ma'ruf, and Suarni, Agusdiwana. 2018. Textbook of Theoretical and Practical Accounting Information Systems. Surabaya: UM Surabaya Publishing.
- Noor, Juliansyah. 2017. Research Methodology: Thesis research methodology, Theses, Dissertations, and Scientific Work. First edition, fourth printing. Kencana Prenadamedia Group. Jakarta
- Rahmawati, Ridha, and Zulkarnaini. 2018. The Effect of Accounting Information Systems on the Effectiveness of Internal Control Systems (Case Study at PT Pln (Persero) Tbk, Lhokseumawe City). Journal of Accounting and Development. Volume 4, Number 1. https//e-journallhokseumawe.com
- Mahmudah, Z. N., Hafni, D. A., & Yogyakarta, U. A. (2022). Penerapan standar rumah sakit syariah di bidang akuntansi dan keuangan pada RS . Muhammadiyah Lamongan. 4(2019), 536–542. https://doi.org/10.20885/ncaf.vol4.art67
- Nindiasari, A. D. (2021). Good corporate governance practices and voluntary disclosure in companies listed in the Indonesia Sharia Stock Index (ISSI). Asian Journal of Islamic Management (AJIM), 3(1 SE-Articles), 45–55. https://doi.org/10.20885/ajim.vol3.iss1.art5
- Rifandi, R. N. R. & M. (2023). Accounting Information System Performance in Hospital: A Case Study. Journal of Contemporary Accounting, 5(1).
References
Gozali Faith, 2009, Econometrics, Concept Theory and Application with SPSS 17, Publisher: Diponegoro University, Semarang.
Huda, P, A., Ekawati, R, K., Pratiwi, Raisa. 2016. Effect of Application of Accounting Information Systems on Internal Control (Empirical Study of BUMN Companies in Palembang City). Accounting journal. https://eprints.mdp.ac.id. [Accessed April 10, 2023]
Indrani, Etty. 2018. Management Accounting. Printing 1. Yogyakarta: Andi Offset.
Cashmere. 2017. Introduction to Financial Management. Second Edition. Prenada Media. Jakarta.
Lestari, K, C., and Amri, A, M. 2020. Accounting Information Systems and Application Examples. First Print. Yogyakarta: Deepublish.
Marina, Anna, Wahjono, S, I., Syaban, Ma'ruf, and Suarni, Agusdiwana. 2018. Textbook of Theoretical and Practical Accounting Information Systems. Surabaya: UM Surabaya Publishing.
Noor, Juliansyah. 2017. Research Methodology: Thesis research methodology, Theses, Dissertations, and Scientific Work. First edition, fourth printing. Kencana Prenadamedia Group. Jakarta
Rahmawati, Ridha, and Zulkarnaini. 2018. The Effect of Accounting Information Systems on the Effectiveness of Internal Control Systems (Case Study at PT Pln (Persero) Tbk, Lhokseumawe City). Journal of Accounting and Development. Volume 4, Number 1. https//e-journallhokseumawe.com
Mahmudah, Z. N., Hafni, D. A., & Yogyakarta, U. A. (2022). Penerapan standar rumah sakit syariah di bidang akuntansi dan keuangan pada RS . Muhammadiyah Lamongan. 4(2019), 536–542. https://doi.org/10.20885/ncaf.vol4.art67
Nindiasari, A. D. (2021). Good corporate governance practices and voluntary disclosure in companies listed in the Indonesia Sharia Stock Index (ISSI). Asian Journal of Islamic Management (AJIM), 3(1 SE-Articles), 45–55. https://doi.org/10.20885/ajim.vol3.iss1.art5
Rifandi, R. N. R. & M. (2023). Accounting Information System Performance in Hospital: A Case Study. Journal of Contemporary Accounting, 5(1).