CD Skripsi
Pengaruh Kualitas Sumber Daya Manusia Dan Pengendalian Internal Terhadap Kinerja Puskesmas Blud Di Kota Pekanbaru Dengan Akuntabilitas Sebagai Variabel Moderasi
ABSTRACT
This research is the result of an empirical study that shows the facts in explaining
the nature that occurs in the object under study through statistical principles. The
purpose of this study was to examine and analyze the factors that affect the
performance of the BLUD puskesmas in Pekanbaru city such as the quality of
human resources and internal control with accountability as a moderating
variable. The object of this research is all BLUD health centers in the city of
Pekanbaru. The research method was carried out with a survey conducted in
February-March 2021. Respondents in this study were the Head of Public Health
Center, Head of Administration, Treasurer of Expenses, Treasurer of Receipts,
Personnel Division and Service Sector in the Puskesmas environment, totaling
120 respondents. The results of multiple analysis show that the quality of human
resources and internal control has a positive effect on the performance of the
BLUD puskesmas and is strengthened by accountability. The results of multiple
analysis show that the quality of human resources and internal control has a
positive effect on the performance of the BLUD puskesmas and is strengthened by
accountability. This research has implications for public sector organizations that
have implemented BLUD management patterns such as puskesmas as
motivational material and evaluation related to performance achievement through
the process of improving the quality of human resources, internal control and
accountability.
Keywords: Quality of Human Resources, Internal Control, Accountability,
Performance of BLUD Public Health Center
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