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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Hasanuddin Economics and Business Review Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Riset Akuntansi dan Portofolio Investasi Riset Akuntansi dan Manajemen Pragmatis
Treesje Runtu
Universitas Sam Ratulangi
Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Journal : Hasanuddin Economics and Business Review

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Public Sector Accounting and Organizational Performance: Study in Indonesian Health Care Industry Elim, Inggriani; Wangkar, Aneke; Runtu, Treesje; Latjandu, Lady Diana
Hasanuddin Economics and Business Review VOLUME 5 NUMBER 3, 2022
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v5i3.3410

Abstract

The implementation of public sector accounting is a crucial factor in improving the performance of public sector organizations. One of the organizations that implement public sector accounting is the health care industry. Purpose of this study to analyze public sector accounting effect on organizational performance in the health care industry. This research is quantitative research conducted at a health institution in Manado City. Respondents who participated were 100 participants from regional hospitals and health centers in Manado City, Indonesia. Data analysis is assisted by path analysis. The research findings reveal the relationship of public sector accounting to the performance of public sector organizations and the relationship mediated by accounting information systems. Several limitations and suggestions were revealed in this study.
Public Sector Accounting and Organizational Performance: Study in Indonesian Health Care Industry Elim, Inggriani; Wangkar, Aneke; Runtu, Treesje; Latjandu, Lady Diana
Hasanuddin Economics and Business Review VOLUME 5 NUMBER 3, 2022
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v5i3.3410

Abstract

The implementation of public sector accounting is a crucial factor in improving the performance of public sector organizations. One of the organizations that implement public sector accounting is the health care industry. Purpose of this study to analyze public sector accounting effect on organizational performance in the health care industry. This research is quantitative research conducted at a health institution in Manado City. Respondents who participated were 100 participants from regional hospitals and health centers in Manado City, Indonesia. Data analysis is assisted by path analysis. The research findings reveal the relationship of public sector accounting to the performance of public sector organizations and the relationship mediated by accounting information systems. Several limitations and suggestions were revealed in this study.
Co-Authors Abdullah, Dewita Adelina Simanungkalit, Adelina Adha, Pakxy S. Agus T Poputra Agus T. Poputra Alfons, Winesthy Anasthazia Handaputri Andreas R. Wangarry, Andreas R. Anneke Wangkar Ardiansyah M. Kadadia, Ardiansyah M. Ardilina, Isma Baguna, Nabella L Balau, Yehezkiel Caneva, Helmi Chandra, Cherry Agustine Christanti Natalia Soei Christi, Kodoati N. Chrysti D. Ponto, Chrysti D. Cicilia Natalia Karundeng, Cicilia Natalia Datu, Christian V. David P. E. Saerang David Paul Elia Saerang Devy Salmon, Devy Dhullo Afandy Febrian, Reynal Grace B. Nangoi Grace Shirley Luntungan Harijanto Sabijono Harimisa, Siti Rachmi Heince R. N. Wokas Hendrik Gamaliel Hendrik Manossoh, Hendrik Herawati, Elly Herman Karamoy Herman Yawa, Herman Hidayat, Regina Putri I Gede Suwetja Indinisya Indah Pangalila Indra Franselski Sampel Inggriani Elim Irene Amelia Tebae, Irene Amelia Jantje J. Tinangon Jeffry Rolando Taroreh, Jeffry Rolando Jenny Morasa Jessica Claudia Moray Jessy D.L Warongan, Jessy D.L Jullie J Sondakh Kaawoan, Yohana Mega Putri Kadir, Mei I. S. Kalalo, Liony E. Kambey, Novel Hiskya Karundeng, Thriver Merelygod Kasenda, Elicia E.D Kaunang, Meivi M. Keso, Rhino S. J. Kotambunan, Miranda Ellora Kroma, Mutiara Pertiwi Lahope, Wendy Hillari Latjandu, Lady Diana Lempas, Bryan S Lengkong, Yesika Claudia Lidia Mawikere Lintje Kalangi Lintong, Diana Lintong, Diana N. Lonex Dandel Anumpitan, Lonex Dandel Loong, Jessica Lianita Agnelleide Luas, Cicilia Madina Rizka Maskun, Madina Rizka Makitulung, Chriswanto Ignatius Mandacan, Mega Wati Manein, Jeinita Olviana Manggaribet, Widya Devi Manoppo, Mentari P. Maradesa, Djeini Marentek, Jessica Fergie Marson Tombokan, Marson Tombokan Massie, Davidson S. Meily Y. B. Kalalo, Meily Y. B. Menajang, Mewa J. O. Menajang, Tirsa Alicia Monalisa . Muhammad, Reynaldi Munda, Nauru N. Pangemanan, Sifrid Sonny Paraibabo, Medlin Ivana Atalia Pattiasina, Fetrick Jansen Pendong, Angela Anggli Pinontoan, Regina Firelsa Prety, . Primagama, Mulyati Princilvanno Andreas Naukoko Rabuisa, Wilna Feronika Raco, Klemens Aldo Ramopolii, Gemma Milani Rembet, Juanda Elia Robert Lambey Rondonuwu, Clarissa Bellinda Rorong, Elisabeth Nadia Rotinsulu, Shintya Ulfa Rudy J. Pusung Sahetapy, Tirsha Cindy Sambeka, Tirza Melia Saputra, Marddyanto Dwi Saroinsong, Kezia Gabriela Siallagan, Bernita Sifrid S. Pangemanan Sinjal, Jordy Sintje Rondonuwu, Sintje Siti Rahmi Amir Srijantri Seredei, Srijantri Stanley Kho Walandouw Steven J. Tangkuman Susi Puspita Taare Syermi S.E. Mintalangi Tahumang, Sulasry Takahindangen, Eka A. Tambalean, Friko Allan Kevin Tambunan, Erwin Hasudungan Tangkuman, Steven Josia Taroreh, Eric Ignatius Tendean, Anggreini Brenda Thenu, Gilbert Thenu, Gilbert Tulangow, Andre P. Tumbel, Glorya Ulimpa, Yohanis S. Ventje Ilat Victorina Z. Tirayoh Wanda J.N. Tumbol Wangkar, Aneke Waroh, Rosario Betris Winston Pontoh Wulan D. Kindangen, Wulan D.