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ISLAMIC ACCOUNTING INFORMATION SYSTEM IN HOSPITAL, AN URGENT DESIRE

Marina, Anna and Wahjono,, Sentot Imam and Sya’ban, Maruf and Zeni, Zeni ISLAMIC ACCOUNTING INFORMATION SYSTEM IN HOSPITAL, AN URGENT DESIRE. Humanities & Social Sciences Reviews. ISSN 2395-6518

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        Abstract

        Purpose of Study: The purpose of this paper is to report research findings of the urgency of the application of AIS Islam in hospitals. Key informants in this study were employees, supervisors, patient families and top executives as many as 80 people. Expert informant consists of Muhammadiyah leaders who understand the health problems of 4 people. This study focuses on seeking answers to "Why hospitals need to practice Islamic AIS", and "How to practice Islamic AIS". By using Content Analysis, the research found evidence that the majority of key informants at RSML and RSUAP answered the "Why" question with the criteria of "Regulation Compliance", while the majority of key informants in RSMS were under the "Marketing purposes" criteria, while the majority of expert informants answered "Effectiveness of Goals". Overall the three Muhammadiyah hospitals based the reason for implementing Islamic AIS is "Marketing purposes". Methodology: This research was conducted with a qualitative approach using phenomenology technique. Data were collected through Focus Group Discussion, In-depth Interview, and Outside Observation. Research location in three hospitals owned by Muhammadiyah. Results: The implementation of Islamic AIS at the Muhammadiyah hospital in East Java, Indonesia is a necessity no longer a desire. The research found evidence that the overall reason for the implementation of Islamic AIS in all three hospitals studied was marketing purposes for business continuity. This means that if the hospital does not implement Islamic AIS it will have an impact on the continuity of the hospital business because it is not friendly to consumer and market considerations. Implications/Applications: Implications for this finding are to show different orientations in each hospital. For urban hospitals, the orientation is marketing, while the district hospital's orientation is regulatory compliance.

        Item Type: Article
        Uncontrolled Keywords: Islamic Accounting Information System, Focus Group Discussion, Hospital, Muhammadiyah
        Subjects: H Social Sciences > H Social Sciences (General)
        H Social Sciences > HC Economic History and Conditions
        Divisions: Jurnal > Fakultas Ekonomi dan Bisnis
        Depositing User: MA RUF SYA BAN SYA BAN
        Date Deposited: 26 Jan 2021 07:54
        Last Modified: 26 Jan 2021 07:54
        URI: http://repository.um-surabaya.ac.id/id/eprint/5029

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