Institutional Accounting System Research Articles

Spending Analysis of Machine Learning-Based Communication Nudges in Oncology.

Serious illness conversations (SICs) in the outpatient setting may improve mood and quality of life among patients with cancer and decrease aggressive end-of-life care. Interventions informed by behavioral economics may increase rates of SICs between oncology clinicians and patients, but the impact of these interventions on end-of-life spending is unknown. This study is a secondary analysis of a stepped-wedge cluster randomized, controlled trial that involved nine medical oncology practices and their high-risk patients at a large academic institution between June 2019 and April 2020. The study included 1187 patients who were identified by a machine-learning algorithm as high risk of 180-day mortality and who died by December 2020. The patients were randomly assigned to standard of care (controls) or to a behavioral intervention designed to increase clinician-initiated SICs. We abstracted spending - defined as inflation-adjusted costs for acute care (inpatient plus emergency room), office/outpatient care, intravenous systemic therapy, other therapy (e.g., radiation), long-term care, and hospice - from the institution's accounting system, and we captured spending at inpatient, outpatient, and pharmacy settings. To evaluate intervention impacts on spending, we used a two-part model, first using logistic regression to model zero versus nonzero spending and second using generalized linear mixed models with gamma distribution and log-link function to model daily mean spending in the last 180days of life. Models were adjusted for clinic and wedge fixed effects, and they were clustered at the oncologist level. For all patients with at least one SIC within 6 months of death, we also calculated their mean daily spending before and after SIC. Median age at death was 68years (interquartile range, 15.5), 317 patients (27%) were Black or of ethnicities other than white, and 448 patients (38%) had an SIC. The intervention was associated with lower unadjusted mean daily spending in the last 6 months of life for the intervention group versus controls ($377.96 vs. $449.92; adjusted mean difference, -$75.33; 95% confidence interval, -$136.42 to -$14.23; P=0.02), translating to $13,747 total adjusted savings per decedent and $13 million in cumulative savings across all decedents in the intervention group. Compared with controls, patients in the intervention group incurred lower mean daily spending for systemic therapy (adjusted difference, -$44.59; P=0.001), office/outpatient care (-$9.62; P=0.001), and other therapy (-$8.65; P=0.04). The intervention was not associated with differences in end-of-life spending for acute care, long-term care, or hospice. Results were consistent for spending in the last 1 and 3 months of life and after adjusting for age, race, and ethnicity. For patients with SICs, mean daily spending decreased by $37.92 following the first SIC ($329.87 vs. $291.95). A machine learning-based, behaviorally informed intervention to prompt SICs led to end-of-life savings among patients with cancer, driven by decreased systemic therapy and outpatient spending. (Funded by the Penn Center for Precision Medicine and the National Institutes of Health; ClinicalTrials.gov number, NCT03984773.).

PENERAPAN SISTEM AKUNTANSI INSTANSI PADA DINAS SOSIAL DAN PEMBERDAYAAN MASYARAKAT KOTA GOTONTALO

This research aims to determine how the implementation of institutional accounting systems in the Department of Social Affairs and Community empowerment of Gorontalo City. Meanwhile, data are collected through documentation, observatioan, and interviews involving two key informants. This research employs the qualitative descriptive research method, which describes the research variables in a qualitative understanding.The result indicate that the Department of Social Affairs and Community Empowerment of Gorontalo City has implemented the Institutional Accounting System (SAI) using the computerized SIPD and ETMIS applications that are running smoothly. As a result, the financial reports produced can provide better benefits for stakeholders, both users and financial report examiners, such as providing more comprehensive information. Not only does it show the achievement of budget realization, but the data produced is also more valid, making it easier to make decisions. The work can be completed well with supporting factors such as adequate human resources, technology, and facilities and equipment. In the meantime, the networkand input errors in implementing this institutional accounting system are inhibiting factors which can hinder work at the Department of Social Affairs and Communty Empowerment of Gorontalo City. However, these problems were promptly corrected at the time.

KUALITAS LAPORAN KEUANGAN INSTANSI PEMERINTAH

This study aims to determine the effect of human resource competence, the effects of human resources competency, the implementation of the institution accounting system and the internal control system on the quality of financial statements in the Directorate General of Civil Aviation. The number of samples used in this study were 185 respondents with the method of determining the sample is the purposive sampling method. Data collection is carried out by distributing questionnaires to financial officers who are in 173 work units under the Directorate General of Civil Aviation. The results of this study indicate that the effect of human resource competence, the effects of human resources competency, the implementation of the institution accounting system and the internal control system have a positive and significant effect on the quality of financial reports. Tujuan penelitian ini adalah mengungkap peran kompetensi sumber daya manusia, sistem akuntansi instansi dan sistem pengendalian internal terhadap kualitas laporan keuangan Instansi pemerintah. Data penelitian diperoleh dari 185 orang responden yang bertugas pada bagian keuangan. Semua responden berasal dari 173 satuan kerja dibawah Direktorat Jenderal Perhubungan Udara. Hasil penelitian membuktikan secara empiris ketiga variabel tersebut berpengaruh positif terhadap kualitas laporan keuangan instansinya.

Determinan Keberhasilan Penerapan Sistem Akuntansi Instansi Berbasis Akrual Dalam Penyusunan Laporan Keuangan Pemerintah

The manifestation of the application of government accounting standards is the WTP opinion from BPK. This study aims to examine the effect of financial staff education, accounting training, the use of the SAIBA application, and organizational commitment to the successful application of an accrual-based accounting system. This research was conducted at the Land Office work unit within the scope of the NTB Province BPN Regional Office. Respondents numbered 63 people. Data analysis techniques used multiple linear regression analysis. The results showed that organizational commitment had a positive effect, the use of the SAIBA application had a negative effect, but financial staff education and accounting training had no effect on the successful application of the accrual-based agency accounting system.
 Keywords: Financial Staff Education; Accounting Training; SAIBA; Organizational Commitment; Accrual Based Institution Accounting System.

Penyusunan Laporan Keuangan Menggunakan Sistem Akuntansi Instansi (Studi Kasus Pada Sekolah Menengah Kimia Analis Bogor)

Law No. 17/ 2003 on State Finance requires form and content of accountability report of APBN/ APBD implementation must be arranged and presented in accordance with governmental accounting standard set by government regulation. Law No. 17/ 2003 is on State Finance and law No. 1/ 2004 on Government Treasury. Accounting Institution System is a series of manual and computerized procedures starting from data collection, recording, abstracting, financial position reporting and financial operations at the ministry/ institution. Institution Accounting System (SAI) consists of Financial Accounting System (SAK) and Management Accounting System of State-owned Assets (SIMAK-BMN).
 Analyzing the procedures of Institution Accounting System (SAI) is important in the process of composing financial statements for the purpose of financial accountability comprising Budget Realization Report, Balance Sheet, Note of Financial Statement and Management of State-owned Assets (BMN). Institution Accounting System (SAI) plays an important role in composing financial reports at Bogor Chemistry Analyst High School (SMAKBO) located in Jalan Binamarga I Ciheuleut, Baranangsing, Bogor Timur. It’s very influential in composing financial statements as well because each report received always use Institution Accounting System (SAI) from the beginning of expenditure process untill the data is entered into the Institution Accounting System (SAI).
 The purpose of this analysis is to determine how is the human resources that run the Institution Accounting System and to find out the implementation procedure of the Accounting System of Budget Users Authorization Unit and also the integration procedures of the accounting system of Budget Users Authorization Unit to Institution Accounting System (SAI). The result of the analysis of financial statement is that the procedure implemented by SMAKBO has been in accordance with the existing regulations, so that producing good and accountable financial reports.
 After the definition of each component of Institution Accounting System and Financial Statement has been known, It can be concluded that in carrying out procedure and financialstatement reporting it should be in accordance with the prevailing regulation and should be on time in order to yield good financial statement. And in fact, the Institution Accounting System (SAI) at Bogor Chemistry Analyst High School (SMAKBO) has been applied well, and it needs to be maintained.

The Effect of Human Resource Competence, Organizational Commitment, and Systems Quality on Individual Use of Accrual Based Accounting System Application At Statistics Indonesia (BPS)

Minister Regulation No. 71/2015, all government institutions must use an accrual-based system in the financial report in 2015. Therefore, Indonesian government institutions need some adequate human resource competence, high organizational commitment and qualified information systems regarding reliable, accurate, comprehensive and relevant to decision-making of financial statement. This study examines the effect of human resource competencies, organizational commitment and quality of the system to the accrual based accounting system application usability at Statistics Indonesia (BPS). The population of this study were 513 government agencies at BPS. Using paper-based survey, data was gathered from 129 respondent based accrual institutional accounting system application services. The data analysis technique was the multiple linear regression analysis. Results showed that human resource competence and organizational commitment has a positive effect on individual use of the accrual-based accounting system application. The implication for stakeholders and further research are discussed. Keywords: Human Resource Competence, Information Systems, Organizational Commitment, Systems Quality

The Effect of Human Resource Competence, Organizational Commitment, and Systems Quality on Individual Use of Accrual Based Accounting System Application At Statistics Indonesia (BPS)

<p>Minister Regulation No. 71/2015, all government institutions must use an accrual-based system in the financial report in 2015. Therefore, Indonesian government institutions need some adequate human resource competence, high organizational commitment and qualified information systems regarding reliable, accurate, comprehensive and relevant to decision-making of financial statement. This study examines the effect of human resource competencies, organizational commitment and quality of the system to the accrual based accounting system application usability at Statistics Indonesia (BPS). The population of this study were 513 government agencies at BPS. Using paper-based survey, data was gathered from 129 respondent based accrual institutional accounting system application services. The data analysis technique was the multiple linear regression analysis. Results showed that human resource competence and organizational commitment has a positive effect on individual use of the accrual-based accounting system application. The implication for stakeholders and further research are discussed.</p><p><br />Keywords: Human Resource Competence, Information Systems, Organizational Commitment, Systems Quality</p>

MENGUKUR KESUKSESAN SISTEM AKUNTANSI INSTANSI BASIS AKRUAL (SAIBA) MENGGUNAKAN MODEL DeLONE & McLEAN

This study aims to determine the user's perception of the Accrual Basis Institution Accounting System (SAIBA) in the ministry/agency in the first year of implementation of the accrual-based government's financial statements. Updated D & M IS Success Model is used to assess the success of SAIBA as a mandatory system in Indonesian Government Accounting. Respondents are operators of Institution Accounting System (SAI) in the ministries/agencies, who are joining the Workshop on Preparation and Study of Financial Statements at Pusdiklat Anggaran dan Perbendaharaan Bogor in November 2015 and selected using a purposive sampling method. The Primary data were obtained through questionnaires that were collected from 204 respondents, which were then analyzed using structural equation modeling. This study found that SAIBA can be categorized as successful information for each dimension of success in the Updated D&M IS Success Model. Respondents assessed the system quality, the information quality and service quality of SAIBA tend to be good. However, respondents indicated the use of SAIBA has no significant effect on user satisfaction, in contrast to the other constructs relationships, the system quality, the information quality, and the service quality of SAIBA with net benefit and it's reciprocal proved to be a significant impact.

EFEKTIVITAS SISTEM INFORMASI MANAJEMEN DAN AKUNTANSI BARANG MILIK NEGARA (SIMAK-BMN) TERHADAP PENGELOLAAN ASET NEGARA

Information Systems and Management of State Assets (SIMAK-BMN) is a series of data collection procedures of state property were obtained from the state budget funds to a government entity (satuan kerja) to be processed into information administration of state assets in the balance sheet in Financial Report. This system can meet the managerial and accountability at once. In practice, this system has been formulated in the form of computer-based applications that have been implemented since 2005. Although during this application has gone well, the writing of this paper aims to look at the effectiveness of the system by analyzing the application of SIMAK-BMN application field by scientific literatur related to it. Not only in term of its application tools but also on the user side application, because data collection is done manually by the user application SIMAK-BMN. Effectiveness of Information SIMAK-BMN measure of the level achievement of the objectives the system, namely the administration of state property is good and the high level of accountability in the report of state property and financial report. Because SIMAK-BMN is a subsystem of Institution Accounting System to produce financial statements. The higher the quality of financial statement, meaning the effective implementation of SIMAK-BMN.

Penerapan Sistem Akuntansi Instansi Berbasis Akrual Sebagai Implementasi PP No. 71 Tahun 2010 pada Politeknik Negeri Pontianak

The government regulation (PP) number 71 year 2010 is a new regulation standard of accounting in the public sector. The new regulation standard that inspiring the writers to the research title: Penerapan Sistem Akuntansi Instansi Berbasis Akrual sebagai Implementasi PP nomor 71 tahun 2010 pada Politeknik Negeri Pontianak. The Problems are formulated as (1) The changes of institutional accounting system (SAI) PP 24 year 2005 into PP 71 year 2010 or cash toward accrual into accrual basis? (2) How preparation and the application transition accrual basis institutional accounting system (SAI) or implementation PP 71 year 2010 of the Politeknik Negeri Pontianak? It’s concern to disclosure and measurement of Asset, Liabilities, Earned, and Expense. This the exploratory research method which is narrative and descriptive approach with the Politeknik Negeri Pontianak is an object. The results, as form of adjustment in order to change cash toward accrual into accrual basis, accrual accounting recognizes revenues by treasurer expenditure with adding income that still must be accepted in the accounting period during which the service is performed and/or adding unearned revenue. Politeknik Negeri Pontianak almost meets the six conditions that must have preparation and the application transition cash toward accrual into accrual basis of institutional accounting system as implementation PP 71 year 2010 be general conclusion of this research. Writers suggested all parties related in an accounting system institutional of Politeknik Negeri Pontianak commitment to keeping together in the process of financial reporting with accrual basis.

Cost‐effectiveness of influenza vaccination in working‐age cancer patients

Despite recommendations to immunize all patients at an increased risk of influenza complications, the vaccine utilization among high-risk nonelderly adults remains low and its cost-effectiveness is unclear. In the current study, the authors analyzed the cost-effectiveness of influenza vaccination in working-age (ages 20-64 years) cancer patients. The authors developed a decision-analytic model, from the societal perspective, using epidemiologic, vaccine effectiveness, resource utilization, cost, survival, and utility data from published sources, supplemented with data collected from the authors' own institutional accounting system. Two strategies were compared: influenza vaccination of working-age cancer patients and no vaccination. The base-case patient was assumed to be a 51-year-old cancer patient (the mean age for the National Cancer Institute's Surveillance, Epidemiology, and End Results [SEER] population of working-age patients within 5 years of cancer diagnosis). The effectiveness of the influenza vaccine was 6.02 quality-adjusted life-years (QALYs) at a cost of $30.10. The effectiveness of the no vaccination strategy was 6.01 QALYs at a cost of $27.86. Compared with the no vaccination strategy, the incremental cost-effectiveness ratio of vaccinating working-age cancer patients would be $224.00 per QALY gained. Using the benchmark of $50,000 per QALY, the model was only sensitive to changes in cancer survival (threshold of 2.8 months). The influenza vaccine is cost-effective for working-age cancer patients with a life expectancy of >or=3 months. All working-age cancer patients who are within 5 years of cancer diagnosis and have a life expectancy of at least 3 months should be vaccinated against influenza.

Cost-effectiveness of influenza vaccination of adult cancer patients

6079 Background: Despite recommendations to immunize all patients at increased risk from underlying immunosuppressive disease against influenza, many insurance plans do not cover the vaccine. We analyzed the cost-effectiveness of vaccinating adult cancer patients against influenza from the perspective of a third-party payer. Methods: We developed a decision-analytic model using epidemiological, vaccine effectiveness, resource utilization, cost, and utility data from published sources, supplemented with data collected from our institutional accounting system. Two strategies were compared: vaccination of adult cancer patients against influenza, and no vaccination. The cost-effectiveness analysis included charges (inflated to 2005 US$) for vaccination, influenza-related hospitalizations, physician and emergency visits, and the average wholesale price for prescription drugs and influenza vaccine. The base-case patient for the model was assumed to be a 67-year-old cancer patient (the median age at initial cancer diagnosis - all sites - for the 1998–2002 SEER population) with active disease. Results: The effectiveness of the no vaccination strategy was 4.665 QALYs at a cost of $95.23. The effectiveness of the influenza vaccine was 4.672 QALYs at a cost of $70.73. Thus, the vaccination strategy provided an incremental effectiveness of 0.007 QALYs over the no vaccination strategy at a reduction in cost of $24.50. Based on these gains, we estimate that vaccination of all adult cancer patients could potentially save third-party payers over $87 million in addition to gains in clinical benefits. The model was not sensitive to plausible changes in cancer survival, incidence of influenza, vaccine effectiveness, vaccine price, and risk of influenza-related hospitalization. Conclusions: Influenza vaccine is cost-effective for adult cancer patients. Health plans should expand their coverage to include the vaccine for adult patients with cancer. No significant financial relationships to disclose.

Institutional ties: developing an interface between a library acquisitions system and a parent institution accounting system

Automating the financial interface between a library acquisitions system and a parent institution accounting system is beneficial for both the library and the institution. This article highlights how automated interfaces have evolved in the past decade and discusses the many issues related to planning and implementing such an interface. Those issues include: securing institutional approval, programming, library system setup, file management, and other local decisions. The need for standards and the impact of Internet commerce are evolving issues for a paperless interface.

Institutional ties: developing an interface between a library acquisitions system and a parent institution accounting system

Institutional ties: developing an interface between a library acquisitions system and a parent institution accounting system