CD Skripsi
Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Sistem Akuntansi Keuangan Pemerintah, Pengawasan Fungsional Dan Sistem Pengendalian Intern Pemerintah Daerah Terhadap Efektivitas Pengelolaan Keuangan Badan Layanan Umum Daerah (Studi Kasus Pada Puskesmas Kota Pekanbaru)
ABSTRAC
This study aims to empirically examine the utilization of information technology,
human resources competency, government financial accounting system, functional
supervision and internal control system of effectiveness of financial management
of BLUD. This research was conducted using a survey method through a
questionnaire. The sampling technique used purposif sampling. The analysis
technique used is multiple linear regression to examine the effect of the use of
information technology, human resource competence, government financial
accounting system, functional supervision and local government internal control
system on the effectiveness of financial managementof BLUD. The results of this
study indicate that: first, the use of information technology affects the
effectiveness of the financial management of BLUD. Second, human resource
competencies affect the effectiveness of financial management of BLUD. Third.
government financial accounting systems affect the effectiveness of financial
management of BLUD. Fourth, functional supervision affects the effectiveness of
financial management of BLUD. Fifth, the government's internal control system
affects the effectiveness of financial management of BLUD.
Keywords: Utilization of Information Technology, Human Resource Competence,
Government Financial Accounting System, Functional Supervision, Local
Government Internal Control System, Financial Management Effectiveness of
BLUD
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