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All Journal Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang
Abdul Samad A
Universitas Fajar, Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PERENCANAAN BERBASIS BALANCED SCORECARD TERHADAP PENINGKATAN KINERJA MANAJERIAL DAN MUTU PELAYANAN PADA UPTD dr. H. SOEMARNO SOSTROADMODJO TANJUNG SELOR Nur Afni Nurdin; Andi Nur Insan; Abdul Samad A
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i2.505

Abstract

The implementation of the Balanced Scorecard (BSC) serves as a crucial instrument in aligning strategic planning with service quality in public hospitals, yet the empirical effectiveness of managerial performance within this dynamic still requires validation. This study aims to analyze the impact of Balanced Scorecard-based planning (X) on Managerial Performance (Y1) and Service Quality (Y2) at UPTD RSD dr. H. Soemarno Sosroatmodjo Tanjung Selor. This quantitative research involved 50 key respondents occupying internal management positions (structural officials, heads of installations, and room heads). Data collection utilized a structured questionnaire instrument that was tested and proven valid and reliable. The path analysis results demonstrated that Balanced Scorecard-based planning has a positive and significant effect on Managerial Performance and exerts a highly dominant direct effect on Service Quality. Conversely, Managerial Performance was found to have no significant impact on Service Quality, thereby failing to act as a mediating (intervening) variable, with a negligible indirect effect value. The non-significance of this mediating pathway confirms the phenomenon of functional separation ("institutional decoupling"). The respondents' managerial performance is heavily oriented toward fulfilling bureaucratic administrative duties, while clinical service quality on the ground operates independently and on "autopilot," guided by strict national accreditation standards (KARS), medical professional codes, and BPJS Healthcare regulations. The strategic implication of this study emphasizes that the best investment for the management is to directly strengthen the consistency of the organization's BSC-based operational system that enhances patient comfort, rather than partially focusing on reforming the personal administrative bureaucracy of individual managers.
PENGARUH KECERDASAN EMOSIONAL DAN BURNOUT TERHADAP KINERJA APARATUR SIPIL NEGARA PADA BADAN KEPEGAWAIAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA KABUPATEN BULUNGAN Eko Ramadhani; A. Nur Insan; Abdul Samad A
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i2.509

Abstract

This study aims to analyze the influence of emotional intelligence and burnout on the performance of State Civil Apparatus (ASN) at the Bulungan Regency Personnel and Human Resources Development Agency. A quantitative approach utilizing a survey method was employed. The study population consisted of 49 ASN personnel, all of whom served as respondents via a census technique (total sampling) involving the distribution of questionnaires. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the SmartPLS 4 application. The results indicate that emotional intelligence has a positive and significant effect on ASN performance; conversely, burnout has a negative but insignificant effect on ASN performance. The coefficient of determination (R²) value of 0.453 demonstrates that emotional intelligence and burnout explain 45.3% of the variation in ASN performance, while the remaining 54.7% is influenced by variables outside the research model. The study concludes that emotional intelligence is a factor that positively and significantly influences ASN performance, whereas burnout has not been proven to have a significant effect on ASN performance. Therefore, efforts to enhance ASN performance should focus on strengthening emotional intelligence alongside the sustainable management of burnout as part of human resource development within the government organization.
PENGARUH KUALITAS PELAPORAN DAN PENGELOLAAN KEUANGAN TERHADAP AKUNTABILITAS PUBLIK PADA BLUD RUMAH SAKIT UMUM DAERAH dr. H. SOEMARNO SOSROATMODJO KABUPATEN BULUNGAN KALIMANTAN UTARA Norlin Whang; Mujahid Mujahid; Abdul Samad A
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i2.514

Abstract

This study aims to examine and analyze the influence of Financial Reporting Quality and Financial Management, both partially and simultaneously, on Public Accountability at the Regional Public Service Agency (BLUD) of dr. H. Soemarno Sosroatmodjo Regional General Hospital, Bulungan Regency, North Kalimantan. This type of research is associative quantitative. The population in this study consisted of 100 employees involved in the financial management of BLUD RSUD dr. H. Soemarno Sosroatmodjo, with a purposive sampling technique resulting in 80 respondents based on the Slovin formula calculation. Data collection was conducted through the distribution of questionnaires that had been tested for validity and reliability. The data analysis methods used were Multiple Linear Regression Analysis, t-test, F-test, and Coefficient of Determination with the assistance of SPSS. The results showed that Financial Reporting Quality partially has a positive and significant effect on Public Accountability; Financial Management partially has a positive and significant effect on Public Accountability; and Financial Reporting Quality and Financial Management simultaneously have a positive and significant effect on Public Accountability.
Co-Authors A. Nur Insan Andi Nur Insan Eko Ramadhani Mujahid Norlin Whang Nur Afni Nurdin