PERAN SISTEM INFORMASI AKUNTANSI DALAM MENDORONG PENCAPAIAN SUSTAINABLE DEVELOPMENT GOALS DI RSBT PANGKALPINANG
Keywords:
Accounting Information System, Sustainable Development Goals, HospitalAbstract
This study aims to examine the role of Accounting Information Systems (AIS) in supporting the achievement of the Sustainable Development Goals (SDGs) at Bakti Timah Hospital Pangkalpinang. The focus is to investigate how AIS enhances transparency, accountability, employee welfare, and productivity in the context of sustainable development. A descriptive qualitative method was applied with data collected through interviews, observations, and documentation involving the Finance and IT departments. The results show that the hospital has implemented a web-based AIS integrated with both inpatient and outpatient services, which significantly improves operational efficiency and productivity. The system enables real-time and accurate financial recording, reporting, and analysis, providing reliable data to support strategic decision-making by hospital management. Moreover, the system contributes to improving employee performance, promoting digital transformation in financial management, and supporting good governance practices. These efforts align with sustainable development principles by increasing service innovation, accountability, and efficient resource use. In conclusion, the Accounting Information System plays a strategic role in strengthening the governance and sustainability of healthcare services at Bakti Timah Hospital.
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