Title:
Accounting Information System Implementation and Financial Recording Constraints: A Qualitative Case Study at XXX Hospital Yogyakarta

Authors:
Sigit Handoyo*, Lu’lu Atsna Nurfuadda, Indonesia

Abstract:

The effectiveness of financial recording in hospitals depends on an Accounting Information System (AIS) that can support accurate, and flexible transaction processing. However, system configuration and differences in document practices may create operational constraints. This study aims to analyze the implementation of AIS in the financial recording process and identify its constraints at XXX Hospital Yogyakarta. A qualitative method was employed through interviews and observations involving three informants directly engaged in financial recording activities. The findings indicate that the Evizia System supports financial recording through automated and manual processes, but its effectiveness is constrained by system configuration and limited barcode scanning functionality. The system requires transactions for one supplier to be completed before processing another, while manual tax invoices require additional data entry. The study concludes that AIS effectiveness depends on system capabilities and their alignment with procedures, document standardization, and user practices. The findings imply the need for periodic system evaluation and stronger supplier coordination.

DOI: https://doi.org/10.51505/IJEBMR.2026.11103