The purpose of this research are to know the application of SIMDA Finance at the Rumah Sakit Khusus Gigi dan Mulut in Bandung city, the results of the SIMDA Financial report and how the influence of the application of SIMDA Finance to the Quality of Financial Reports at the Rumah Sakit Khusus Gigi dan Mulut in Bandung city. The research method used is descriptive quantitative method. Data obtained from questionnaires distributed and then processed through SPSS 25 to be tested and then presented the results of the output. After analyzing and discussing, the authors conclude that the implementation of SIMDA Finance at RSKGM is good even though there are still obstacles. The output of SIMDA Finance is complete and of high quality which contains relevant, reliable, comparable and understandable information in accordance with PP. 71 of 2010 concerning Government Accounting Standards. SIMDA Finance has a positive and significant effect on the Quality of Financial Reports at the Rumah Sakit Khusus Gigi dan Mulut in Bandung City and the magnitude of the influence of SIMDA Finance on the Quality of Financial Reports is 58.3% and the remaining 41.7% is influenced by other variables outside of this study.
The development of information technology demands a change in the role of accountants, which was originally only a provider of information, increasing in the role of decision makers. There are big challenges in the era of globalization such as changing patterns of competition in the business world and the development of information technology, this requires the role of accountants to be more proactive in managing the economy and finances. The key to success in facing competition in the era of globalization is the ability to innovate, adapt and implement information technology. By waging war on the possibility of obstacles and the ability to make solutions, accountants with information technology competence become an important profession in organizations. From the results of this thought, this research focuses on the function and role of accountants in micro, small and medium enterprises which ultimately contribute to the organization, and as business partners in the organization where the accountant is located.
This study aims to determine how the financial performance based on the cash flow ratio at PT Primarindo Asia Infrastructure, Tbk. 2015 – 2019 Listed on the Indonesia Stock Exchange. The research method used is a quantitative method where after all the required data has been collected, the next step is to analyze the collected data to be understood and processed in the form of explanations. After analyzing and discussing the problem, the authors conclude that the cash flow ratio shows poor financial performance, because the average ratio decreases and is below 1. There are only 2 ratios that are considered good, namely the operating cash flow ratio to interest and cash flow ratio operations to capital expenditures.
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