The Effect of His-Based Accounting Information System on the Effectiveness of Inpatient Revenue Collection at Bandung Regional General Hospital

Authors

  • Indri Gustirani Universitas Sangga Buana, Jawa Barat, Indonesia
  • Mariana Rachmawati Universitas Widyatama, Jawa Barat, Indonesia

DOI:

https://doi.org/10.38035/dar.v3i3.3448

Keywords:

Accounting Information System, Hospital Information System, Revenue

Abstract

High public expectations regarding the quality of healthcare services require hospitals to optimize human resource performance and effectively integrate operational systems. This study aims to empirically examine the impact of implementing an Accounting Information System on inpatient revenue. Field observations indicate that the management of financial data that is not ye integrated has the potential to lead to operational inefficiencies and revenue leakage. The research method used is quantitative descriptive with an empirical causal analysis approach. The population in this study consists of employees in the accounting, finance, and functional departments at the Bandung City General Hospital. The sample was selected using purposive sampling, comprising 15 respondents. Primary data was collected via a questionnaire and analyzed using simple linear regression, correlation coefficients, the coefficient of determination (R²), and hypothesis testing (t-test). The results of the statistical analysis indicate that the Accounting Information System has a positive and significant effect on inpatient revenue at the Bandung City General Hospital. The Accounting Information System’s ability to present accurate and timely financial data has proven effective in minimizing errors in recording inpatient transactions, thereby directly optimizing revenue for the region or institution. This study recommends a systematic enhancement of operational system capacity to maintain the efficiency of financial services.

References

Abdan, M. (2022). The Effect of Accounting Information System Implementation on Regional Ta Revenue Accountability at the Medan City Ta and Retribution Management Agency. Multiparadigma Accounting Research Journal (JRAM), 9(1). [Year adjusted to 2022 edition volume]

Aniati, Wiguna & Diyansah 2024, 'Characteristics of Hospital Services in Indonesia', Journal of Health Service Management, vol. 10, no. 1, pp. 15–25.

Arikunto, S. (2022). Research Procedures: A Practical Approach (Revised Ed.). Rineka Cipta.

Baridwan, Z. (2023). Accounting Systems: Developing Procedures and Methods (5th Ed., Latest Edition). BPFE Yogyakarta.

Bodnar, G. H., & Hopwood, W. S. (2022). Accounting Information Systems (16th Ed.).

Indonesian Institute of Accountants (IAI). (2024). Private Entity Financial Accounting Standards (Private SAK). IAI Financial Accounting Standards Board. [Note: SAK ETAP was officially replaced by Private SAK, effective January 1, 2025/2026].

Indonesian Institute of Accountants (IAI). (2025). Public Accountant Professional Standards. Salemba Empat.

Jogiyanto, H. M. (2023). Information Systems Analysis & Design: A Structured Approach to Business Application Theory and Practice. Andi Offset.

Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2023). Intermediate Accounting (IFRS Edition, 5th ed.). John Wiley & Sons.

Maria, D. I. (2022). Analysis of the accounting information system for VIP room inpatient revenue at Kota Lawang Regional Hospital. Journal of Accounting Student Research (JRMA), 10(2). [Year adjusted to the 2022 updated edition]

Martani, D., Tanujaya, T., & Wahyuni, T. (2024). Intermediate financial accounting based on PSAK (Book 1, Revised 2nd Ed.). Salemba Empat.

Mulyadi. (2023). Accounting system (4th Ed.). Salemba Empat.

Nugroho, A. (2022). Effective strategies for selecting statistical research methods with SPSS. Andi Yogyakarta.

Oetomo, B. S. D. (2023). Information Systems Planning and Development (2nd Ed.). Andi Yogyakarta.

Pearson. Ghozali, I. (2023). Multivariate analysis application with IBM SPSS 26 (10th ed.). Diponegoro University Publishing House.

Romney, MB & Steinbart, PJ 2020, Accounting information systems, 15th edn, Pearson, New York.

Sudjana, N. (2022). Statistical Methods (Latest Ed.). Tarsito.

Sugiyono. (2022). Quantitative, Qualitative, and R&D Research Methods (3rd Ed.). Alfabeta.

Susanto, A. (2022). Accounting Information Systems: Structure, Control, and Development. Lingga Jaya.

Suwardjono. (2023). Accounting Theory: Financial Reporting Engineering (3rd Ed.). BPFE Yogyakarta.

Downloads

Published

2026-07-09

How to Cite

Gustirani, I., & Rachmawati, M. (2026). The Effect of His-Based Accounting Information System on the Effectiveness of Inpatient Revenue Collection at Bandung Regional General Hospital. Dinasti Accounting Review, 3(3), 90–96. https://doi.org/10.38035/dar.v3i3.3448

Issue

Vol. 3 No. 3 (2026): Dinasti Accounting Review (January - March 2026)

Section

Articles

License

Copyright (c) 2026 Indri Gustirani, Mariana Rachmawati

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Copyright :

Authors who publish their manuscripts in this journal agree to the following conditions:

  1. Copyright in each article belongs to the author.
  2. The author acknowledges that the DAR has the right to be the first to publish under a Creative Commons Attribution 4.0 International license (Attribution 4.0 International CC BY 4.0).
  3. Authors can submit articles separately, arrange the non-exclusive distribution of manuscripts that have been published in this journal to other versions (for example, sent to the author's institutional repository, publication in a book, etc.), by acknowledging that the manuscript has been published for the first time at DAR.