Influence of accounting information systems and budget towards service quality (case study on BPJS patients at Sidamulya Health Center, Brebes)
Keywords:
Budget, Service Quality, Accounting Information SystemAbstract
This study aims to analyze the effect of accounting information systems and budgets on the quality of service at the Sidamulya Brebes Health Center. The author uses a descriptive research method using a qualitative research approach. Data collection techniques consist of interviews, observations and literature studies. Research data in the form of primary data with questionnaire instruments. The population of this study was 4,598 patients participating in registered active health insurance users. The study sample was determined 98 people, with the Slovin formula, the margin of error is 10%. Data analysis techniques with multiple linear regression assisted by SPSS. Instruments are tested with validity and reliability. Some of the data analysis tests in this study are classical assumption tests including normality tests, multicollinearity tests, heterokedasticity tests, and descriptive static tests. Hypothesis tests include statistical tests t, statistical tests F, and coefficient of determination (R2) tests. The results of this study show that the accounting information system has a positive and significant effect on service quality with t table 4.306 > t calculate 1.98525 and Sig. value 0.000, budget expenditure has a positive and significant effect on service quality with t table 2.055 > t calculate 1.98525 and Sig. value 0.043, and accounting information systems and budgets simultaneously have an influence on the quality of service for BPJS Puskesmas Sidamulya Brebes patients by 32.1%.
References
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Alfiani, S., Ernitawati, Y., Sholeha, A., Nasiruddin, & Kharisma, AS (2020). The Effect of Regional Original Revenue Allocation on Changes in the Direct Expenditure Budget of the Brebes Regency Government during the Covid-19 Pandemic. Journal of Accounting and Finance (jacfin), 2 (1), 69–77.
Anthony Along. (2020). Quality of Academic Administration Services at Pontianak State Polytechnic. Scientific Journal of Public Administration, 006 (01), 94–99.
Asmaul Husna. (2022). The Effect of Accounting Information Systems and Service Systems on Organizational Performance at Hospitals in Makassar City .
Atikah Dwi Fadhillah. (2022). The Effect of Application of Accounting Information Systems, Leadership Style, and Work Motivation on Employee Performance (Survey at the City of Sungaipuh Culture and Tourism Office). In Braz Dent J. (Vol. 33, Issue 1).
Destiani, T., & Hendriyani, RM (2021). Financial Ratio Analysis to Assess Company Financial Performance. Al-Kharaj: Journal of Sharia Economics, Finance & Business, 4 (1), 33–51.
Dewi, L., Kharisma, AS, & Asy'ari, AN (2020). Evaluation of the Acceptance Rate of E-Learning in Social and Engineering Students with the Technology Acceptance Model (TAM). Journal of Indonesian Accounting Education, 18 (1), 1–11.
Dumadi. (2019). Advertising Analysis, Brand Image, Price, Service Quality, Customer Satisfaction Increases Occupancy Rate (Case Study of Hotel Grand Dian Brebes). Syntax Idea, 1 (7), 27–39.
Dumadi. (2023). Effect of Production Costs, and Distribution Costs On Turnover Sales (Case Study at PT Sandana Istana Multigas). Journal of Economics, 12 (Volume 12, No 01, 2023), 806–811.
Dwi Harini. (2020). Analysis of the Regional Financial Accounting System at the Regional Financial and Asset Management Agency for Brebes Regency. 2 (3), 18–25.
Fitralisma, G. (2021). Service Quality of Village Officials During the Covid-19 Pandemic Situation on the Level of Community Satisfaction in Maker Distribution: Journal of Management, 7, 168–175.
Gt. Indriani Puspitasari. (2021). Budget Efficiency and Effectiveness, Optimization and Financial Performance. Angewandte Chemie International Edition, 6(11), 951–952. , 2013–2015.
Hery Haerudin, & Na Apart, L. (2018). Analysis of the Influence of Accounting Information Systems on Service Quality Improvement (Study at Mitra Sehati Clinic, Cibiru, Bandung). Journal of Accounting and Business Research, 4 (2), 1–11.
Indonesia, R. (2009). Law of the Republic of Indonesia Number 25 of 2009 Concerning Public Services. Bphn.Go.Id, 2003 (1), 3.
Health, M. (2014). Regulation of the Minister of Health of the Republic of Indonesia Number 75 of 2014 concerning Community Health Centers (Puskesmas). Regulation of the Minister of Health of the Republic of Indonesia , 171 (6), 727–735.
Kharisma, USA (2021). Intention to Use Financial Technology in Islamic Banking for Financial Inclusion of Micro, Small and Medium Enterprises (MSMEs) in Central Java. General Soedirman University.
Khumaeroh, SA (2022). Effect of Income, Special Allocation Fund (DAK) and Budget Calculation Surplus (SiLPA) on Capital Expenditure (Empirical Study on BLUD UPTD Tanjung Health Center in 2018-2020). Journal of Citizenship, 6 (3), 5781–5791.
Marietza, F., & Wijayanti, IO (2021). The Influence of Institutional Investors' Investment Views on Corporate Credit Ratings. Nominal: Accounting and Management Research Barometer, 10 (2), 293–303.
Noviai, P., Dumadi, & Harini, D. (2022). The Influence of Service Quality, Price, and Product Quality on Customer Satisfaction in MS Glow Skincare Users at the Rofa Losari Brebes Store. Journal of Citizenship , 6 (2), 4776–4788.
Putu Ayu Yohana Putri, IDME (2020). Internal Control of Company Performance. 11 (2), 179–189.
Resa sage Agustin. (2019). The Influence of Application of Computer-Based Accounting Information Systems, Organizational Behavior, Organizational Management on Decision Making. In The Effectiveness of Nutrition Counseling to a Group of 1000 HPK in Increasing Nutrition Awareness Knowledge and Attitudes (Vol. 3, Issue 3).
Sugiyono. (2017). Quantitative Research Methods, Qualitative, R & D . CV Alphabet.
Sunanti, S., & Rahmawati, T. (2022). Accounting System and Internal Control of the Success of MSMEs in Losari District. Journal of Citizenship , 6 (2), 5314–5328.
Vitanto, BR (2019). The Influence of APBD and APBN Direct Expenditures on Community Satisfaction Index (IKM) with Intervening Variables for Main Performance Indicator Achievements (IKU): Study at the Madiun District Health Center. Publication Manuscript - Faculty of Economics and Business, University of Brawijaya Malang , 1 (1), 1–21.
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Published
2023-10-24
How to Cite
Riono, S. B. ., Solikhin, Dumadi, & Anisa Sains Kharisma. (2023). Influence of accounting information systems and budget towards service quality (case study on BPJS patients at Sidamulya Health Center, Brebes). Journal of Management Science (JMAS), 6(4), 659–672. Retrieved from https://www.exsys.iocspublisher.org/index.php/JMAS/article/view/326
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