317 research outputs found
Sistem Informasi Akuntansi Rawat Jalan Pasien Umum pada Rumah Sakit Santo Borromeus Bandung
No full textDewasa ini rumah sakit telah menjadi suatu unit ekonomi yang penting di dalam pembangunan ekonomi negara. Semakin besar suatu rumah sakit semakin kompleks sistem operasionalnya. Pengelolaan rumah sakit membutuhkan informasi yang dapat di andalkan dalam pengambilan keputusan. Sistem Informasi dapat membantu mengumpulkan, mencatat, menyimpan dan mengolah data-data transaksi menjadi informasi ekonomi yang berguna bagi manajemen. Rumah Sakit Santo Borromeus adalah salah satu Unit Operasional dari Yayasan Perkumpulan Perhimpunan Santo Borromeus (PPSB) yang bergerak di bidang jasa kesehatan. Sistem informasi yang digunakan yaitu sistem informasi berbasis komputer dan sudah terintegrasi tetapi masih banyak kesalahan dalam pemrosesan data sehingga menghambat pelayanan pasien. Sistem informasi rawat jalan pasien umum ini bertujuan untuk mengetahui prosedur rawat pasien umum dan sistem informasi akuntansi rawat jalan pasien umum Rumah Sakit Santo Borromeus. Penulis menggunakan metode kerja praktek day release yaitu pelaksanaannya pada hari-hari tertentu, dan teknik pengumpulan data yang dilakukan oleh penulis dengan Studi Lapangan (field research) dan interview. Rumah Sakit Santo Borromeus telah memiliki komite dan unit tertentu untuk memantau jalannya pengendalian intern yang memadai di Rumah Sakit Santo Borromeus. Penulis mengidentifikasi adanya kelemahan dalam antrian pasien yang tidak jelas, sistem yang tidak terintegrasi, kurangnya pengetahuan karyawan, identifikasi dan klarifikasi pasien, penggunaan istilah kesehatan. Dalam hal ini penulis mencoba memberikan usulan untuk perbaikan dari kelemahan-kelemahan tersebut
Perancangan Sistem Informasi Akuntansi Piutang Pasien Kontraktor Pada Rumah Sakit Santo Borromeus Bandung Dengan Menggunakan Software Microsoft Visual Basic.Net dan Database MySQL
No full textLaporan keuangan yang ada pada Rumah Sakit Borromeus sudah sesuai dengan standar Akuntansi Rumah Sakit, tetapi pada bagian penagihan dalam proses pengolahan data pelunasan pasien masih belum terintegrasi dengan bagian lainnya sehingga dapat mengakibatkan kesalahan input data yang telah dihasilkan dari satu bagian ke bagian lainnya. Berdasarkan alasan di atas maka penulis mengambil judul yaitu : ��Perancangan Sistem Informasi Akuntansi Piutang Pasien Kontraktor pada Rumah Sakit Santo Borromeus. Bandungdengan menggunakan Software Microsoft Visual Basic.Net dan MySql Server Berbasis Client Server��. Rumah Sakit Santo Borromeus merupakan perusahaan jasa yang bergerak di bidang kesehatan. Penulis melakukan penelitian pada bagian penagihan. Desain penelitian yang penulis gunakan adalah desain penelitian dengan data primer dan sekunder, jenis penelitian yang digunakan adalah penelitian akademik, jenis data yang digunakan adalah metode penelitian deskriptif, survei, dan eksplanatoris, teknik pengumpulan data yang digunakan adalah penelitian lapangan dan penelitian kepustakaan, model pengembangan sistem yang digunakan adalah metodologi yang berorientasi pada output, process dan data. Struktur pengembangan sistem yang digunakan adalah waterfall. Perancangan sistem informasi yang digunakan adalah diagram konteks, data flow diagram, dan flowchart. Penulis membuat rancangan Sistem Informasi Akuntansi Piutang diharapkan dalam pengolahan data penagihan pasien kontraktor dapat terproses dengan baik sehingga dapat memudahkan dalam proses pembuatan laporan keuanga
Accounting Information System Design Receivable At Santo Borromeus Hospital Bandung Using Software Microsoft Visual Basic.Net And Database Mysql
No full textFinancial statements are the Saint Borromeos Hospital is in conformity with the accounting standards Hospitals, but on the billing in the data processing redemption patients are still not integrated with other parts that could result in data input errors that have been generated from one section to another. Based on the above reasons, the authors take the title: "Accounting Information System Design Patient Due Contractor Santo Borromeus Hospital Bandung Using Software Microsoft Visual Basic.Net And Database MySql". Hospital of St. Borromeus is a service company that is engaged in the healthcare field. The author conducted research on the billing. The research design I use is the design of the study with primary and secondary data, the study is a type of academic research, the type of data used is descriptive research method, survey, and explanatory, data collection techniques used are field research and library research, development models system used is output-oriented methodology, process and data. The structure of the development of the system used is the waterfall. The design of the information system used was the context diagrams, data flow diagrams, and flowcharts. The author made a design Receivable Accounting Information Systems are expected in processing patient billing data can be processed by either the contractor so as to facilitate the financial reporting process
Accounting Information System Design Receivable At Santo Borromeus Hospital Bandung Using Software Microsoft Visual Basic.Net And Database Mysql
No full textFinancial statements are the Saint Borromeos Hospital is in conformity with the accounting standards Hospitals, but on the billing in the data processing redemption patients are still not integrated with other parts that could result in data input errors that have been generated from one section to another. Based on the above reasons, the authors take the title: "Accounting Information System Design Patient Due Contractor Santo Borromeus Hospital Bandung Using Software Microsoft Visual Basic.Net And Database MySql". Hospital of St. Borromeus is a service company that is engaged in the healthcare field. The author conducted research on the billing. The research design I use is the design of the study with primary and secondary data, the study is a type of academic research, the type of data used is descriptive research method, survey, and explanatory, data collection techniques used are field research and library research, development models system used is output-oriented methodology, process and data. The structure of the development of the system used is the waterfall. The design of the information system used was the context diagrams, data flow diagrams, and flowcharts. The author made a design Receivable Accounting Information Systems are expected in processing patient billing data can be processed by either the contractor so as to facilitate the financial reporting process
Perancangan Sistem Informasi Akuntansi Piutang Pasien Kontraktor Pada Rumah Sakit Santo Borromeus Bandung Dengan Menggunakan Software Microsoft Visual Basic.Net dan Database MySQL
No full textLaporan keuangan yang ada pada Rumah Sakit Borromeus sudah sesuai dengan standar Akuntansi Rumah Sakit, tetapi pada bagian penagihan dalam proses pengolahan data pelunasan pasien masih belum terintegrasi dengan bagian lainnya sehingga dapat mengakibatkan kesalahan input data yang telah dihasilkan dari satu bagian ke bagian lainnya. Berdasarkan alasan di atas maka penulis mengambil judul yaitu : ��Perancangan Sistem Informasi Akuntansi Piutang Pasien Kontraktor pada Rumah Sakit Santo Borromeus. Bandungdengan menggunakan Software Microsoft Visual Basic.Net dan MySql Server Berbasis Client Server��. Rumah Sakit Santo Borromeus merupakan perusahaan jasa yang bergerak di bidang kesehatan. Penulis melakukan penelitian pada bagian penagihan. Desain penelitian yang penulis gunakan adalah desain penelitian dengan data primer dan sekunder, jenis penelitian yang digunakan adalah penelitian akademik, jenis data yang digunakan adalah metode penelitian deskriptif, survei, dan eksplanatoris, teknik pengumpulan data yang digunakan adalah penelitian lapangan dan penelitian kepustakaan, model pengembangan sistem yang digunakan adalah metodologi yang berorientasi pada output, process dan data. Struktur pengembangan sistem yang digunakan adalah waterfall. Perancangan sistem informasi yang digunakan adalah diagram konteks, data flow diagram, dan flowchart. Penulis membuat rancangan Sistem Informasi Akuntansi Piutang diharapkan dalam pengolahan data penagihan pasien kontraktor dapat terproses dengan baik sehingga dapat memudahkan dalam proses pembuatan laporan keuanga
Underground space utilisation and new town development: Experiences, lessons and implications
No full textIn the urbanisation process of the past few decades, the use of urban underground space (UUS) has contributed to new town developments in many cities in the world. This offers an opportunity to map out and systematically describe the potential contributions of UUS for transport, land use, economic, environmental and social development in new towns for planners, designers and policy-makers to consider. This review synthesises key papers on UUS utilisation and new town development. It indicates that the requirements of intensive use of land resources, accessibility reasons, avoidance of urban problems experienced in old cities, cultural and modernity considerations, and the goal of building smart, low-carbon and sustainable cities drive UUS utilisation in new developments. Underground spaces have been developed in new towns in various forms, with subway, underground parking facilities and underground utility infrastructure being the more prevalent forms of UUS utilisation, and UUS utilisation in new towns varying in scale. UUS utilisation for new developments may confront many challenges related to various issues: relationships between new towns and old city centres; compact and high-density urban forms; transit accessibility; awareness of the significance of UUS; balance between market forces and government intervention; coordination of development; full utilisation of UUS resources; and decision-making support. Existing practices used in UUS development provide lessons from which to learn.Green Open Access added to TU Delft Institutional Repository 'You share, we take care!' - Taverne project https://www.openaccess.nl/en/you-share-we-take-care Otherwise as indicated in the copyright section: the publisher is the copyright holder of this work and the author uses the Dutch legislation to make this work public.Geo-engineerin
Perancangan Sistem Informasi Akuntansi Piutang Pasien Kontraktor Pada Rumah Sakit Santo Borromeus Bandung Dengan Menggunakan Software Microsoft Visual Basic.Net dan Database MySQL
No full textLaporan keuangan yang ada pada Rumah Sakit Borromeus sudah sesuai dengan standar Akuntansi Rumah Sakit, tetapi pada bagian penagihan dalam proses pengolahan data pelunasan pasien masih belum terintegrasi dengan bagian lainnya sehingga dapat mengakibatkan kesalahan input data yang telah dihasilkan dari satu bagian ke bagian lainnya. Berdasarkan alasan di atas maka penulis mengambil judul yaitu : “Perancangan Sistem Informasi Akuntansi Piutang Pasien Kontraktor pada Rumah Sakit Santo Borromeus. Bandungdengan menggunakan Software Microsoft Visual Basic.Net dan MySql Server Berbasis Client Server”. Rumah Sakit Santo Borromeus merupakan perusahaan jasa yang bergerak di bidang kesehatan. Penulis melakukan penelitian pada bagian penagihan. Desain penelitian yang penulis gunakan adalah desain penelitian dengan data primer dan sekunder, jenis penelitian yang digunakan adalah penelitian akademik, jenis data yang digunakan adalah metode penelitian deskriptif, survei, dan eksplanatoris, teknik pengumpulan data yang digunakan adalah penelitian lapangan dan penelitian kepustakaan, model pengembangan sistem yang digunakan adalah metodologi yang berorientasi pada output, process dan data. Struktur pengembangan sistem yang digunakan adalah waterfall. Perancangan sistem informasi yang digunakan adalah diagram konteks, data flow diagram, dan flowchart. Penulis membuat rancangan Sistem Informasi Akuntansi Piutang diharapkan dalam pengolahan data penagihan pasien kontraktor dapat terproses dengan baik sehingga dapat memudahkan dalam proses pembuatan laporan keuanga
Underground space as an urban indicator: Measuring use of subsurface
No full textAbstractUse of Urban Underground Space (UUS) has been growing significantly in the world’s biggest and wealthiest cities. UUS has been long acknowledged to be important to the urban development agenda: sustainability, resilience, livability, and creating a better urban environment in particular. These issues are traditionally monitored using urban indicators, however UUS has not been properly included and considered in urban indicator lists (sets or systems) yet – the gap this paper is aiming to bridge. The paper reviews existing approaches to the composition of urban indicator lists, highlighting indicator types, challenges related to data collection, and agencies that are concerned with the issue. Further the paper has identified the importance of UUS inclusion in the lists that give integrated assessment and monitor urban sustainability, resilience, climate change adaptation and mitigation, as well as progress towards smart, livable, and compact cities. Existing global quantitative data on UUS have been examined in 8 cities; and three key indicators (descriptors) were suggested to monitor UUS use: Developed UUS volume (m3); UUS use density (m3/m2); and Developed UUS volume per person (m3/person). Current average UUS use densities in cities are identified as up to about 0.05 (m3/m2) (which can be interpreted as a virtual depth of UUS use of 5cm), and the developed UUS volume per person is up to about 10m3/person; while city central areas (central business districts) can have a virtual depth of developed UUS of several metres (m3/m2). Compatibility, comparability, uniformity, and sustained monitoring of urban indicators data (including UUS indicators) found to be posing significant challenges to the research across geographies, and industry/economic sectors
Reclamation possibilities of Aidu open cast quarry and environmental design approach of Uus-Kiviõli mine
No full textTöö eesmärk on analüüsida Eesti põlevkivikarjääride rajamise ja sulgemisega ning
rekultiveerimisega seotud probleeme, pakkudes lähtuvalt analüüsi tulemustest välja
alternatiivseid lahendusi nende tegevuste efektiivsuse tõstmiseks ökoloogilisest,
maastikulisest, sotsiaalsest ja majanduslikust vaatevinklist.
Töö keskendub Aidu karjäärile ja selle laiendusena kavandatava Uus-Kiviõli kaevevälja
kasutuselevõtule. Töö eesmärk on teha konkreetsed ettepanekud, muutmaks
rekultiveeritud karjääri bioloogilises mõttes rikkalikuks, säilitades samas postindustriaalse
maastiku kultuuriväärtust. Aidu karjääri ja Uus-Kiviõli kaevanduse kohta on
varem koostatud erinevaid põhjalikke sotsiaalmajanduslikke uuringuid, millel on oluline
osa nende valdkondade metoodilises analüüsis. Lisaks kirjanduse ja uuringute
materjalide analüüsile on läbi viidud erineva eesmärgiga objekti külastusi, mille käigus
on hinnatud maastiku sobivust väljapakutud tegevuste ja protsesside majutajana.
Töö tulemusena on valminud alternatiivne planeeringuettepanek, mis esitab väljakutse
bioloogilise rekultiveerimise tavapraktikatele Eestis, võttes eesmärgiks bioloogilise
mitmekesisuse suurendamise ja elukeskkonna parendamise. Sotsiaalmajandusliku
väärtuse tõstmiseks on kavandatud aktiivse kasutusega rekreatsiooniala otstarve,
pakkumaks häid aktiivse puhkuse veetmise võimalusi, toetades külastusi organiseeritud
tegevuste ja teenustega.The thesis addresses the Eesti Eenergia Kaevandused operated oil shale mine Uus-
Kiviõli planned in Ida-Virumaa, Lüganuse parish and the further development of facilities
in its detail planning. The objective is an in-depth and extensive analysis of the contact
zone and social environment, with which the author will ascertain the best placement
design for the mining facilities and the possibilities for reclamation of the Aidu quarry
from landscape architectural and social aspects.
Goal is to give concrete proposals to promote positive changes towards biodiversity,
retaining post-industrial physical form of cultural landscape. There are many earlier
studies to examine socio-economic issues of Aidu quarry and planned Uus-Kiviõli mine
and those have important part as knowledge base in methodological analyse in current
study. In addition to analysis of referred studies, several site visits have been carried out
to evaluate landscape suitability for proposed land use activities and natural processes.
As a result, alternative planning proposal have been developed, that challenges
common practice of biological recultivation and reclamation of open cast oil shale
quarries in Estonia as it focuses on biodiversity and overall improvement of social
aspects of the post-industrial landscape. To support pleasant visit as well as best
experience and protect biotopes, activities have been organized within landscape and
special service area have been proposed to host services, accommodation, rentals etc
The Preparation of Internal Accounting Rules on the example of Uus Maa City OÜ
No full textKäesoleva lõputöö teemaks oli „Raamatupidamise sise-eeskirja koostamine Uus Maa City OÜ näitel“.
Raamatupidamise sise-eeskiri on ettevõtte üks tähtsamaid dokumente, mille alusel korraldatakse raamatupidamist ja raamatupidamisaruandluse koostamist ettevõttes. Sise-eeskirja kohustuslikkuse ja sisu määrab üldiselt ära raamatupidamise seaduse paragrahv 11.
Sise-eeskiri peab olema piisavalt põhjalik ja ajakohane, et pakkuda praktilist kasu ettevõtte sisestele ja välistele huvigruppidele nende töös. Mõistlik on nõutud eeskiri enda ettevõtte kasuks tööle panna, mitte suhtuda sise-eeskirja kui kohustuslikku bürokraatiasse.
Lõputöö eesmärk on koostada Uus Maa City OÜ-le raamatupidamise sise-eeskiri vastavalt Eesti finantsaruandluse standardile ja ettevõttes väljakujunenud raamatupidamiskorraldusele. Probleem seisneb selles, et väikeettevõttena kvalifitseeruval Uus Maa City OÜ-l puudub kohustuslik raamatupidamise sise-eeskiri.
Lõputöö tulemusel peab raamatupidamise sise-eeskiri sisaldama:
• üldsätetes tuleb anda ülevaade Ettevõttest, kasutatavast standardist, arvestuspõhimõtetest ja raamatupidamise töökorraldusest/vastutajatest. Samuti ka detailid kasutatava majandusaasta kohta. Oluline on ära määrata ka sise-eeskirja muutmise ja säilitamise kord;
• tuleb kirjeldada Ettevõtte nõudeid kontoplaanile ja Ettevõttes kasutusel olevat kontoplaani ning lisada kontoplaan koos kontode sisukirjeldusega sise-eeskirjale lisana;
• peavad olema kirjeldatud kõik antud Ettevõtte äriprotsessidest tulenevad majandustehingud ja nende dokumenteerimise kord koos algdokumentidele ja raamatupidamiskirjenditele kehtestatud nõuetega. Kindlasti peab olema kehtestatud ka dokumentide säilitamise kord ja dokumendikäibe eest vastutavad isikud;
• kajastada milliseid raamatupidamisprogramme kasutatakse, samuti nende otstarve ja toimingud. Kehtestatud peab olema ka vigade parandamise kord;
• kirja panna detailne tulude ja kulude kajastamise kord kasumiaruandes ja seda järjepidevalt kasutada, jälgides tulude ja kulude vastavuse printsiipi. Sise-eeskirjale lisada kontoplaan, kus tulude ja kulude kajastamine kasumiaruande kontodel detailselt kirjas. Samuti tuleb sise-eeskirjaga ära määrata, milline raamatupidamise seaduse alusel võimaldatud kasumiaruande skeem on Ettevõttes kasutusel;
• kehtestama raha arvestuse täpse korra, kus hoiab Ettevõte rahalisi vahendeid ja kellel on õigus rahaga arveldada. Lisaks peavad olema määratud vastutavad isikud ja rahaliste vahendite inventeerimise kord;
• kehtestama nõuete ja ettemaksete arvestuse ja kontode kasutamise kord. Oluline on määratleda ka nõuete ebatõenäoliseks ja lootusetuks muutumise korraldus Ettevõttes. Samuti tuleks kindlaks määrata aruandvate isikutega tehtavate tehingute väärtuse piirid ning aruannete esitamise sagedus;
• määrata Ettevõtte varudega seonduv raamatupidamiskorraldus;
• kindlaks määrata põhivarade arvestuspõhimõtted, liigitus ja määrade vahemikud ning amortisatsiooniarvestus. Samuti tuleb kehtestada ka piirmaksumus, mida ületades kapitaliseeritakse vara põhivaraks ning materiaalse põhivara arvele võtmise ja mahakandmise kord;
• kehtestada Ettevõtte lühi- ja pikaajaliste kohustiste hindamise kord koos liigituse ja süstematiseerimisega. Määrata vastutavad isikud ja kohustise inventeerimise kord.
• määratlema omakapitali koosseisu, osakapitali suuruse ning emiteerimise korra ja kasutatavad kontod. Samuti tuleb kehtestada omakapitali liikumiste ja väljamaksete kord ning dokumenteerimine;
• tuleb kajastada, milliseid aruandeid Ettevõtte koostab, nende koostamise ja esitamise kord ning tähtajad. Oluline on ka kindlaks määrata aruannete koostamise, kinnitamise ja esitamise eest vastutavad isikud;
• peavad olema välja toodud Ettevõttes kasutatavad sisekontrolli meetmed, nende rakendamise kord ja sagedus ning sisekontrolli eest vastutavad isikud.
Autori hinnangul on lõputöö eesmärk täidetud ja Ettevõtte nõutele vastav raamatupidamise sise-eeskiri on esitatud Ettevõtte juhatusele kinnitamiseks ning kasutusele võtmiseks.The topic of the thesis is ‘The Preparation of Internal Accounting Rules on the Example of Uus Maa City OÜ’.
Established in 2015, Uus Maa City OÜ is a small company engaged in residential real estate brokerage mainly in Harju County. Approximately 30 estate agents work for the company on the basis of an authorisation agreement.
The thesis comprises two chapters. The first chapter presents the methodology of the empirical study conducted as part of the thesis. In the second chapter, the requirements for internal accounting rules are identified, the accounting organisation of the company concerned and its compliance with requirements is described, and the author also makes suggestions for the preparation of internal rules.
The primary sources used in the thesis comprise the Accounting Act and the guidelines of the Accounting Standards Board. The main specialised sources include the books authored by Enno Lepvalts and Anu Allikvee, both titled Raamatupidamise sise-eeskirjade koostamine (Preparation of Internal Accounting Rules), as well as works by other authors in the field.
The problem is that Uus Maa City OÜ, which qualifies as a small company, does not have internal accounting rules in place. According to section 11 of the Accounting Act, the establishment of internal accounting rules is mandatory.
The aim of the thesis is to draw up internal accounting rules for Uus Maa City OÜ in accordance with the Estonian financial reporting standard and the organisation of accounting established in the company.
To this end, the author has set the following tasks:
• develop a methodology for conducting the empirical study;
• identify principles and requirements for the preparation of internal accounting rules based on legislation and theoretical sources;
• determine, by means of a study, the current situation / working methods regarding the organisation of accounting in the company;
• analyse the situation;
• prepare the internal accounting rules based on theoretical foundations and the organisation of accounting in the company, then present the rules to the company’s management for approval and implementation.
A deductive strategy is employed. The aim of the thesis is achieved through an empirical study, with the use of the quantitative research method.
The primary methods of data collection involve document review supplemented by semi-structured interviews for further clarifications. A comparative method is used for data analysis: the data obtained through document review and semi-structured interviews is compared with the requirements arising from the Estonian financial reporting standard.
Based on the conclusions of the analysis, internal accounting rules are prepared for Uus Maa City OÜ in accordance with the Estonian financial reporting standard and the organisation of accounting established in the company
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