Analysis of Factors Influencing SIA-BLUD Usage in Regional Public Hospital

Abstract

This research aims to analyze the variables that give a dominant factors that influencing the accounting information system usage in the hospitals that have applied the financial management pattern of BLUD (PPK-BLUD). This research was conducted at regional public hospitals that have used the SIA BLUD application as one of the implementing elements of local government. The research methodology used in this study is literature study method by collecting data and studying various literature sources in the form of scientific books, papers, modules, journals and other references that are related to the issues and also by field research. The necessity of an accounting reporting system is an responsibility of Rumah Sakit Umum Daerah that implements the Financial Management of the Badan Layanan Umum Daerah (BLUD). The development of macro and micro environments will affect an entity. RSUD that have applied the BLUD Financial Management are required to prepare two versions of the financial statements that are based on Government Accounting Standards (SAP) as government reporting entities and based on Financial Accounting Standards (SAK) as entities that apply the BLUD Financial. Because of these two standards require a reliable Human Resources have Accounting background. in fact, most of the hospital human resources have health education background. Few hospitals have pure Human Resources from accounting. Even if the RSUD recruits honorary staff to fill this accounting position, most of them are fresh graduates who still need to learn a lot of two accounting standards. Therefore it is necessary to anticipate it, by mapping the factors that influence of utilizing information systems in support Reporting of RSUD accounting. The decentralization of the health sector is one of the strategies to achieve the vision of Healthy Indonesia. To achieve it required planning that is expected to accommodate various aspects of interests, both stakeholders, management and society. The results of this study indicate that factors such as educational background, competence and quality of human resources, personal characteristics of users, system changes and introduction/training of information systems are important things to note in the process of diffusion of innovation in order to direct the user's perception in using of information technology such as SIA BLUD to be optimally used.