CD Tesis
Pengaruh Pengelolaan Keuangan Blud, Kualitas Sdm & Pemanfaatan Sistem Informasi Terhadap Kinerja Puskesmas Di Kota Pekanbaru Dengan Pengendalian Internal Sebagai Variabel Moderasi
The purpose of this study was to examine and analyze the effect of financial management of the Regional Public Service Agency, the quality of human resources, and the use of information systems on the performance of the local public service agency health centers with internal control as a moderating variable. The population in this study were 20 public health centers in the city of Pekanbaru and the sampling technique used was saturated sampling technique. Head of public health center , Head of Administration, Coordinator of Finance for regional public service agencies, Treasurer of Reception, treasurer of expenditure and Coordinator of Information Systems, participated as research respondents totaling 120 people. Data were analyzed using Regression Analysis.
The results showed that the financial management of regional public service agencies, the quality of human resources, and the use of information systems had a positive effect on the performance of public health centers. The results of the analysis using moderated regression analysis show that internal control strengthens the relationship between the implementation of financial management of regional public service agencies, the quality of human resources, and the use of information systems on the performance of public health centers. Therefore, internal control is able to moderate the relationship between the financial management of regional public service agencies, the quality of human resources, and the use of information systems on the performance of the local public service agency health centers.
Keywords: Financial Management of regional public service agencies, quality of human resources, utilization of information systems, organizational performance of local public service agencies
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