CD Tesis

Faktor-Faktor yang mempengaruhi Kinerja BLUD dengan Pengendalian Internal sebagai Pemoderasi: Studi pada Puskesmas di Kabupaten Kuantan Singingi

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SUMMARY
The Government of Kuantan Singingi has appointed 25 Community Health Centers (henceforth: Puskesmas) as The Regional Public Service Agency (BLUD). The Performance Report of Government Institution Department of Health found out that the performance of BLUD Puskesmas in Kuantan Singingi Regency was not optimal yet. The financial performance of BLUD in Kuantan Singingi was not optimal yet and it could be seen from the budgeting realization of BLUD Puskesmas in Kuantan Singingi which did not reach the target 100% every year. The Standard Performance of Minimal Service (SPM) of BLUD Puskesmas was also not achieved yet thoroughly where the service which reached the target 100% was only in 1 activity.
This research aimed to (1) test and analyze the influence of financial management of Regional Public Service Agency (BLUD), the human resources quality, utilization of information system, and organization culture on the performance of puskesmas; and (2) to test and analyze the influence of BLUD financial management, the human resources quality, utilization of information system, and organization culture on puskesmas performance in Kuantan Singingi Regency after being moderated by internal control.
This research employed qualitative approach. The data sources used in this research were primary data. The research populations were 25 BLUD Puskesmas in Kuantan Singingi Regency and the sampling technique used was Saturated Sampling. The head of Puskesmas, Head of Administration Office, The Admission Treasurer, The Expense Treasurer, The Finance Coordinator of BLUD, and The Coordinator of Information System participated as the research respondents amounted 125 people. The data analysis technique used in this research was regression analysis carried out with the assistance from SPSS for Windows Software.
The research results showed that (1) the financial management of Regional Public Service Agency (BLUD), the human resources, the utilization of information system, and organization culture had influence on Puskesmas performance in Kuantan Singingi Regency; and (2) the internal control moderated the correlation between the financial management of BLUD, the human resources quality, the utilization of information system, and organization culture on the performance of Puskesmas in Kuantan Singingi Regency.

Keywords: Financial Management of BLUD, The Human Resources Quality, The Utilization of Information System, Organization Culture, Puskesmas Performance, Internal Control

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1910247719

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1910247719

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

Jaka

Versi lain/terkait

Lampiran Berkas

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