ANALISA IMPLEMENTASI SISTEM INFORMASI AKUNTANSI KAS DENGAN MENGGUNAKAN BRANCH DELIVERY SYSTEM PADA PT BANK RAKYAT INDONESIA (Persero) Tbk. KANTOR CABANG MOJOKERTO

The industry of Banking is one of the industry that information of technology has important function to optimalize the function of information for make the appropiate decision in planning, implementation of accounting system, and controlling. PT BRI Mojokerto branch is using some of application of core banking system for based operational in banking. New core banking system BRINETS (BRI Integrated Net-work and Information System) has been established by BRI to change the prevous system, and move from the distributed system become centralized system. Branch Delivery System (BDS) was established as the inovation of BRINETS system that have function in processing data of activity operational cash that consist of input, process, and output to increase internal control in BRI. To knowing how the implementation accounting information system of cash with using Branch Delivery System (BDS) can increase the internal control in PT BRI Mojokerto branch, so, the analysing is done based on the five elements of the internal control by ISA 315. Firstly, The analysing in control environtment has showed by separating job description in organization structure. Secondly, Risk assessment has showed by assessment of human fraud risk, processing data risk, and financial report risk. Thirdly, Information system has showed by controlling system by BDS. Forthly, Control activities has showed by Standar Operasional Procedure of bank. And Fifthly, monitoring has done by The leader of branch, Operational Manager and Supervisor. The control system is designed to give conviction that the assets of bank was kept safety and financial report available accurately. Keyword : Accounting information system, BDS, Internal control

Using abm in managing territorial health services: the “home-care”.

In recent years in Italy, as in other European countries, profound changes have been introduced in health care at both the central and the regional levels. Most of them were oriented towards a shift from “hospital-centred” healthcare to healthcare based more on territorial services. This transition pursues two objectives: giving more effective responses to citizens’ needs and reducing public health expenditure. Changes that involve organizational structure must also be carried out with the introduction of measurement tools that can help in planning and can control the changes. Starting from the experiences of the healthcare system of the Tuscan Region of Italy, the paper aims to provide an experience of the ABM approach to measure both output and efficiency of territorial health services. Activity Based Management provides an appropriate method to examine territorial activities and to meet the fact-finding needs of national and regional policy, by considering the issues indicated by the territorial managers of the Tuscan healthcare system and the regional and national experiences in recent years. ABM focuses on managing activities as the route to improving value for users and for the local healthcare unit; this is accomplished by the measurement of activities and resources that determine the costs and performance of territorial services. This approach requires organization and integration of sets of data belonging to different systems such as financial and operational systems. The ABM model is complex but it can be used by policy makers for strategic perspective and for continuous improvement. Moreover, ABM meets managers’ demands, as the Tuscan territorial managers have confirmed in interviews. On the basis of experience obtained in territorial long term homecare , the paper underscores the principal issues arising from the process of conducting an ABM project in territorial health services through strong involvement of healthcare workers. The paper also presents the main outputs achieved.Home care, performance measurement, ABM.

Principles of forming a modern accounting and analytical model of commercial organization in digital economy

Purpose: The article presents basic methodological approaches to the creation of a new model of forming and functioning of the accounting and analytical system to meet the information needs of internal and external stakeholders of organizations. Design/Approach/Methodology: Substantiation of the principles of building a system for accounting and analytical information management that meets current conditions for the business functioning using modern hardware and software. Findings: The developed model of cascade functioning of organization’s information support system optimizes the structure and content of accounting and analytical modules, contributes to the effective implementation of management functions, timely control and rapid response to the impact of negative factors. Practical implications: The principles of information flow management system constructing formulated in the article contribute to optimization of expenses for organization of accounting and analytical functions, improvement of quality of financial and non-financial reporting, realistic assessment and forecasting of business efficiency. Originality/Value: The proposed new model for constructing an accounting and analytical information base allows to improve the procedures of collection, processing, storage and disclosure of financial and non-financial information, to create a balanced structure of the database on the basis of cascade digitization of primary and derived data.peer-reviewe

An analysis for more equitable revenue and expenditure allocations within Lingnan College

From the triennial 1995-98, the funds allocated from University Grants Committee to universities have decreased. In order to use the limited resources effectively, and to manage their revenue and costs efficiently, universities have to set up a better budgeting system. Therefore, the eight universities in Hong Kong are proposing the Revenue Center Management (RCM) instead of the current budgeting system. The purposes of this project focuses on the analyses of the current budgeting system adopted at Lingnan College, and the proposed RCM budgeting system

A content and comparative analysis of strategic management research in the Baltic area

Purpose – The purpose of this paper is to provide a research agenda for qualitative studies in the field of strategic management (SM) in the Baltic area. Design/methodology/approach – A total of 167 SM-related articles in this area between 2000 and 2013 were found. The content within title, abstract and authors’ keywords was analysed by means of a multiple correspondence analysis based on the HOMALS technique. Findings – The intellectual structure of SM in the Baltic area is to some extent similar to the global structure of the field. Hence research on this topic in the Baltic area is well integrated in the field. Three topics of interest have been identified while the fourth seems to offer more limited opportunities for qualitative studies. These are: entry and competition; strategic behaviour and the micro-foundations of strategy; the growth-performance relationship; and global strategies. Research limitations/implications – Despite the modest number of articles in our sample, the findings are consistent with past research on the structure of the SM field. The classification of articles into qualitative- and quantitative-based methods helped provide a research agenda. Practical implications – SM scholars in the Baltic area may find this paper as an interesting input to their quest for finding and justifying their own research path. Originality/value – This is an original literature review. The use of a quantitative method in the literature review and the suggested matrix is a second original contribution to evolving methodologies for content analysis. The method allows the inclusion of large samples while limiting the use of scholars’ intuition. </jats:sec

ERP customization failure: Institutionalized accounting practices, power relations and market forces

Purpose: This paper examines a detailed case study of Enterprise Resource Planning (ERP) customization failure in an Egyptian state-owned company (AML) by drawing on new institutional sociology and its extensions. It explains how ERP customization failure is shaped by the interplay between institutionalised accounting practices, conflicting institutions, power relations and market forces. Methodology/Approach: The research methodology is based on using an intensive case study informed by new institutional sociology, especially the interplay between conflicting institutions, power relations and market forces. Data were collected from multiple sources, including interviews, observations, discussions and documentary analysis. Findings: The findings revealed that the inability of the ERP system to meet the core accounting requirements of the control authorities (the Central Agency for Accountability) was the explicit reason cited for the ERP failure. The externally imposed requirements of the Uniform Accounting System and planning budgets were used to resist both other institutional pressures (from the Holding Company for Engineering Industries) and market and competitive pressures. Research limitations: There are some limitations associated with the use of the case study method, including the inability to generalize from the findings of a single case study, some selectivity in the individuals interviewed, and the subjective interpretation by the researchers of the empirical data. Practical implications: The paper identifies that the interplay between institutional pressures, institutionalised accounting practices, intra-organizational power relations, and market forces contributed to the failure to embed ERP in a major company. Understanding such relationships can help other organisations to become more aware of the factors affecting successful implementation of new ERP systems and provide a better basis for planning the introduction of new technologies. Originality/value of paper: This paper draws on recent research and thinking in sociology, especially the development and application of new institutional sociology. In addition, the paper is concerned with ERP implementation and use and management accounting in a transitional economy, Egypt, and hence contributes to debate about exporting Western accounting practices and other technologies to countries with different cultures and different stages of economic and political development. Classification: Research paper/ case stud

Making Evaluation Work

Outlines how evaluation has been integrated into grantmaking practices, since the foundation embarked upon a new approach to the field of youth development in 2000

Administrative Management Capacity in Out-of-School Time Organizations: An Exploratory Study

Based on interviews with sixteen high-quality out-of-school time (OST) program providers, identifies the managerial and administrative needs of OST nonprofits such as financial and human resources management and information technology. Suggests solutions

Planning for Institutional Development and Developing Budgets and Financial Management Systems

This section lays out issues related to strategic planning by the Foundation for Community Development (FDC) and illustrates the development of budgets and financial management systems by the Philippine Business for Social Progress (PBSP). Also explored here is the financial reporting system set up by the Esquel Ecuador Foundation (FEE) for their grantees