CD Tesis

Faktor-Faktor Yang Mempengaruhi Kinerja Puskesmas Blud Dengan Komitmen Organisasi Sebagai Variabel Moderasi

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MELINDA PUTRI, NIM. 2110247633, Factors Influencing the Performance of
BLUD Health Centers with Organizational Commitment as a Moderating
Variable, Supervised and proctoring by Ruhul Fitrios and Nur Azlina.
Facing competition on a global scale, organizations are required to work
more efficiently and effectively. With increasingly tight competition, companies
must be able to improve their competitiveness to survive. Every organization must
demonstrate excellent performance in a variety of domains. According to the 2022
Indonesian Health Profile report, the Ministry of Health's Information Data
Center discovered that the performance of Community Health Centers in
Indonesia is still subpar. In actuality, key national targets in the health sector,
which are the business of Community Health Centers, have not been achieved,
such as efforts to offer basic health services at 70.50% of the target of 80.01%.
Meanwhile, health services, according to Strander, were only delivered at 60.59%
of the aim of 75%. This is corroborated by numerous news reports indicating that
there is still a lack of services at some Community Health Centers. The purpose of
this study is to investigate and analyze the influence of budget preparation
participation, human resource quality, internal control system, and leadership
style on BLUD Health Center's performance, using organizational commitment as
a moderating variable.
The population in the study was BLUD Community Health Centers in the
Coastal area of Riau Province which consisted of Bengkalis Regency, Meranti
Islands Regency, Rokan Hilir Regency, Siak Regency, and Dumai City with a total
of 72 Community Health Centers. The data source was primary data, collected
using questionnaires. The saturated sampling method was used in this study to
determine the sample if all members of the population were used as samples,
resulting in a sample of 72 Community Health Centers with an observation unit
consisting of the Head of the Community Health Center, Head of Administration,
Revenue Treasurer, and Expenditure Treasurer. This study included a total of 288
respondents. Structural Equation Modeling (SEM) was employed for analysis,
which was then processed with the Warp-PLS tool.
The results of this research showed that participation in budget
preparation influences the performance of BLUD Community Health Centers, the
Quality of Human Resources influences the performance of BLUD Community
Health Centers, the Internal Control System influences the performance of BLUD
Community Health Centers, and Leadership Style influences the performance of
BLUD Community Health Centers. This research showed that organizational
commitment did not moderate the influence of budget participation on the
performance of BLUD Community Health Centers; organizational commitment
moderates the influence of human resource quality on the performance of BLUD
Community Health Centers; organizational commitment moderates the influence
of the internal control system on the performance of BLUD Community Health
Centers; and organizational commitment moderates the influence of Leadership
style on the performance of BLUD Community Health Centers.
xiv
Keywords: Participation in Budget Preparation, Quality of Human Resources,
Internal Control System, Leadership Style, Performance of BLUD
Health Centers, Organizational Commitment

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2110247633

Penerbit

Pekanbaru : Universitas Riau Pascasarjana Tesis Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2110247633

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Melda

Versi lain/terkait

Lampiran Berkas

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