CD Skripsi

Pengaruh Transparansi, Akuntabilitas Dan Penyajian Laporan Keuangan Terhadap Pengelolaan Keuangan Puskesmas (Blud)

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This research aims to examine the influence of transparency, accountability and presentation of financial reports on the management of regional public service agency (BLUD) community health centers. This research is a quantitative research, with the population being all community health centers in districts/cities in Riau Province, namely Meranti Islands Regency, Bengkalis Regency and Dumai City. Sample selection used a saturated sampling technique, with a total sample of 38 community health centers. The type of research data is primary and the data collection technique uses a questionnaire. Respondents consisted of 152 community health center officials consisting of the head of the community health center, head of administration, revenue treasurer and expenditure treasurer. The data in this study was analyzed using SmartPLS (Partial Least Square) version
4.0. Hypothesis testing in this research uses a significance level of 5% (0.05). The results of this research show that the transparency variable has a significant influence on financial management, the accountability variable has a significant influence on financial management. Meanwhile, the presentation of financial reports does not have a significant effect on financial management. This research provides the importance of increasing transparency and accountability in the financial management of Community Health Centers for the efficiency and effectiveness of the health services provided.
Keywords: Financial Management, Transparency, Accountability, and Presentation of Financial Reports.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002110965

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002110965

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

Vina

Versi lain/terkait

Lampiran Berkas

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