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All Journal Juara: Jurnal Riset Akuntansi Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) JMM (Jurnal Masyarakat Mandiri) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Informatika Ekonomi Bisnis Community Engagement and Emergence Journal (CEEJ) Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Pengabdian kepada Masyarakat Nusantara Yumary: Jurnal Pengabdian kepada Masyarakat International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Akuntansi'45 EKONOMIKA45 Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Annals of Human Resource Management Research Jurnal Manajemen Bisnis dan Organisasi Dharma Jnana Jurnal Multidisiplin Sahombu Dharma Ekonomi Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Informatika Ekonomi Bisnis Akuntansi dan Ekonomi Pajak: Perspektif Global
Arthana, I Komang
Universitas Nusa Cendana
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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AN ANALYSIS OF THE EFFECTS OF BUDGET MANAGEMENT QUALITY, HUMAN CAPITAL, AND CROSS-SECTOR COLLABORATION ON STUNTING FINANCING WITH GOOD GOVERNANCE AS A MEDIATING VARIABLE AT COMMUNITY HEALTH CENTERS IN TIMOR TENGAH SELATAN REGENCY Desti Lambe; I Komang Arthana; Paulina Yuritha Amtiran
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 6 (2026): MAY
Publisher : RADJA PUBLIKA

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Abstract

This study aims to analyze the effect of budget management quality and human capital on stunting financing, with good governance as a mediating variable at public health centers in Timor Tengah Selatan Regency. The research adopts a quantitative explanatory approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS), involving 143 respondents from 37 public health centers.The results indicate that human capital and good governance have a positive and significant effect on stunting financing, while budget management quality does not have a direct significant effect. However, budget management quality significantly influences good governance. Furthermore, the mediation analysis reveals that good governance significantly mediates the relationship between budget management quality and stunting financing, but does not mediate the relationship between human capital and stunting financing. These findings highlight that the effectiveness of stunting financing is not solely determined by budget management quality, but is more strongly influenced by human resource capacity and the implementation of good governance principles. This study contributes to the literature on public financial management and health policy, particularly in strengthening governance and human capital at the local health service level.
Co-Authors Abdian Tunu Adelheid Moi Siba Ali, Jahra Supiati Sabrina Aman, Dominikus K.T Amtiran, Paulina Y. Anderias U. T. Anabuni Aprilio, Hardo Ayuvera Rifani Ray Baitanu, Benediktus Risal Bon, Sergius Fribontius Cecilia Wirna F. Rowa Da Lopez, Viktorianus Mahenda Da Lopez, Viktorianus Mahendra de Rozari, Petrus E. Demu, Yohanes Desti Lambe Donal Anry Jaya Sinurat Duli, Febronia Boi Ekasari, Juendiny Chrisna Eve Ida Malau Filipus Argentano Guntur Suryaputra G. Tefa, Siprianus Hanaga, Britney Filianie Hardo Aprilio Herly M Oematan I Nyoman Arya Wiguna I Nyoman Arya Wiguna Karim, Kokolia Yuniarni Klau, Herlina Helmy Kotten, Karan Immanuel Leda Muga, Maria Prudensiana Lede, Stela Fitriana Leony Nawa Hoke Maria Indryani Hewe Tiwu Marman, Patrik Reinardus Molidya, Aldarine Muga, Maria Prudensiana Leda Nastiti, Dyah Wahyu Natonis, Sari Angriany Ni Putu Nursiani Novi Theresia Kiak Novia Patrisia Metom Nurak, Frederisa Dini Nursiani , Ni Putu Oematan, Herly M Pangastuti, Margareta Diana Permana, Viviany Jenkarti Richard Yacobus Ketty Rikhard T. Ch. Bolang Robertho Kadji Sanu, Apri Alson Sarinah Joyce M. Rafael Sergius Fribontius Bon Stevanness Sianto Syacita Sheril Putri Wila Tahun, Tiarafytha Takela, Orience Sitriani Tameno, Nikson Tiarafytha Tahun Tungga, Cicilia A Welhelmina Ballo , Fransina Widyastuti, Windy Woga, Theresia Ndasa Wue, Yolanda Ignasia Yonas F Riwu