ABSTRACT
This study aims to examine the suitability of the conceptual model regarding the effect of business strategy, user competence, organizational structure on the Effectiveness of Management Accounting Software (MAS), and how the influence between the variables studied during the Covid 19 Pandemic took place. Quantitative methods are used to test the suitability of the proposed model and to determine the predicted effect between the variables studied. The data were tested using Covarian Base Structural Equation Model (CB-SEM) with Lisrell 8.5 software. This study uses primary data collected through questionnaires to a population of 118 State-Owned Enterprises (SOEs) Management Accounting departments in Indonesia, with a selected sample size of 100 SOEs, which were selected using a simple random technique. The results of this study succeeded in confirming the conceptual model developed by the researcher and empirically proving the influence of business strategy on MAS Effectiveness, user competence on MAS Effectiveness and organizational structure on MAS Effectiveness in Indonesian SOEs companies. The effectiveness of MAS depends on the relevance of the needs of its users. The right business strategy, effectively provides relevant information for the company to design MAIS according to user needs, so that the company's operational activities run effectively and efficiently, the company is able to implement a Cost Reduction Strategy through production cost savings, production process accuracy, implementing product differentiation and low pricing strategy with a focus on customer needs during the Covid-19 pandemic. The results of this study contribute to producing strategic management accounting information to anticipate business continuity during and after the Covid 19 Pandemic and to help overcome the crisis due to the Covid 19 pandemic in the early stages of the Covid 19 Pandemic by optimizing business strategy, organizational structure, and company HR competencies. © 2022 IEEE.
ABSTRACT
BACKGROUND: The emergence of a new strain of coronavirus infection, the coronavirus infection disease 2019 (COVID-19), has been a pandemic burden across the globe. Severe COVID-19, particularly in patients with acute respiratory distress syndrome (ARDS), is associated with increased risk of admission to intensive care unit (ICU), mechanical ventilation, and mortality. Bronchoscopy has been widely employed as an adjunctive therapy in mechanically ventilated patients. However, the use of bronchoscopy in patients with COVID-19 has been strictly limited due to aerosol transmission. CASE REPORT: We reported 3 COVID-19 Cases presented to the hospital with ARDS. All of the patients were immediately intubated to improve oxygenation. During admission, the patients produced immense airway secretions that might have resulted in partial airway obstruction. A conventional tracheal suctioning did not help to promote clinical improvement. We decided to perform bronchoscopy with controlled suctioning by following a very tight protocol to prevent aerosol formation. A significant clinical and respiratory improvement was observed in all patients following bronchoscopy. Three of them were transferred to regular ward, however, one patient died during hospitalization. CONCLUSION: Bronchoscopic procedures may provide significant therapeutic benefits in severe COVID-19 patients. However, it should be kept in mind that this procedure should only be performed with a rigorous protocol to reduce the risk of aerosol generation and subsequent viral transmission.