Husin
Halu oleo University

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The Influence of Competence and Professionalism on The Performance of Midwives in The Regional Public Hospital of Kendari City Nurwati; Husin
Jurnal Manajemen Sains dan Organisasi Vol. 6 No. 1 (2025): Jurnal Manajemen Sains dan Organisasi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jmso.v6i1.20763

Abstract

Objective – To analyze the influence of competence and professionalism significantly on the performance of midwives at the Kendari City Regional General Hospital. To analyze the influence of competence significantly on the performance of midwives at the Kendari City Regional General Hospital. And to analyze the influence of professionalism significantly on the performance of midwives at the Kendari City Regional General Hospital. Design/Methodology/Approach – This study uses quantitative methods. The population in this study was midwives working at the Regional General Hospital (RSUD) of Kendari City. Respondents taken in this study amounted to 41 people with information from midwives who were in the Raung Ponek Azalea. The data collection method used in this study was using questionnaires and documentation. This study used multiple linear regression analysis. Findings – Competence and professionalism together have a positive and significant influence on the performance of midwives at the Kendari City Regional General Hospital (RSUD). Implications – Competence and professionalism together have a very important role in improving the performance of midwives at the Kendari City Regional General Hospital (RSUD).
Evaluation of Fixed Asset Presentation Based on Government Accounting Standards (SAP) at Regional General Hospitals (RSUD) Bahteramas, Southeast Sulawesi Province Wa Ode Retno Selvita; Husin; Yuli Lestari Labangu
Al Urwah : Sharia Economics Journal Vol. 2 No. 3 (2025): Al Urwah : Sharia Economics Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/alurwah.v2i3.492

Abstract

This study aims to evaluate the presentation of fixed assets at Bahteramas Regional General Hospital (RSUD) Southeast Sulawesi Province based on Government Accounting Standards (SAP). Fixed assets are one of the key components in local government financial statements because they have significant material value and influence the presentation of the balance sheet and operational reports. This research employs a descriptive analysis approach with a case study method. Data were collected through documentation of RSUD Bahteramas' financial reports, interviews with relevant parties, and a literature review on government accounting regulations, particularly PSAP No. 07 on Fixed Asset Accounting. The findings indicate that the presentation of fixed assets at RSUD Bahteramas has been referred to SAP provisions, both in terms of recognition, measurement, and presentation in financial statements. Fixed assets are recognized when received and ready for use, measured based on acquisition cost and fair value (especially for grant assets), and depreciated using the straight-line method according to the useful life of the assets.
The Effect of Budget Participation and Accountability Accounting on Managerial Performance at the Provincial Regional Development Planning Agency Southeast Sulawesi Arvindi; Husin; Fitriaman
Escalate : Economics and Business Journal Vol. 4 No. 02 (2026): Escalate: Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v4i02.480

Abstract

This study aims to determine the influence of budget participation and accountability accounting on managerial performance at the Regional Development Planning Agency of Southeast Sulawesi Province. The sample of this study amounted to 50 employees who were selected using purposive sampling techniques. The data collection method uses a questionnaire, with the measurement scale used being the Likert scale. The data analysis method used multiple linear regression analysis with the help of SPSS version 22 application. The results of this study show that (1) Budget participation has a positive and significant effect on managerial performance; (2) Accountability accounting has a positive and significant effect on managerial performance; (3) Budget participation and accountability accounting have a positive and significant effect on managerial performance.