PERANAN SISTEM INFORMASI AKUNTANSI (SIA) DALAM MENINGKATKAN TRANSPARANSI KEUANGAN DI RUMAH SAKIT UMUM DAERAH (RSUD) KABUPATEN KEPULAUAN TALAUD

Abstract

Regional Publik Hospital (RSUD) is a government agency engaged in the health sector and is also a public service institution that has the responsibility of managing finances received from patiens, government and other sources. This study aims to determine the role of the Accounting Information System (AIS) in increasing Financial Trasnparacency at the Regional Geeneral Hospital (RSUD) in the Talaud Island Regency. Financial transparency is one of the important clues in realizing good financial management. Specifically at the RSUD as a public service unit that manages government budget funds. The Accounting Information System plays a role in recording, processing, and presenting financial data quickly, accurately, on time andaccountably.The research method used is a qualitative method with a descriptive approach. And data collected through interviews, observations and documentation from staff in the finance department of the RSUD. The result showed that the role of acounting information system in the RSUD can help speed up the preparation of financial reports, improve data accuracy, and provide ease of monitoring financial activities. In addition, this system also supports information disclosure to management and interested parties, so that financial transparency can be maintained.Thus, the accounting information system has an  important role in improving finacial transparency at the RSUD. In order for its function to run optimally, it is necessary to develop the system in an ongoing basis and develop the capabilities of the human resources responsible for its management.