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All Journal Jurnal Multidisiplin Madani (MUDIMA)
Widodo Feriyanto
Dinas Kesehatan, Karanganyar, Central Java, Indonesia
Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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The Effect of Internal Control System on Financial Accountability of Regional Public Service Agency of Public Health Center (BLUD Puskesmas) During Covid-19 Pandemic Suwardi; Achmad Choerudin; Widodo Feriyanto
Jurnal Multidisiplin Madani Vol. 2 No. 8 (2022): August 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v2i8.1066

Abstract

This research aims to study the effect of internal control system (SPI) on Financial Accountability of Regional Public Service Agency of Public Health Center (BLUD Puskesmas). The research took place in Karanganyar Regency of Central Java Province, Indonesia. Data of research was collected from all Public Health Centers (Puskesmas) in Regency during pandemic period. The institutional analysis unit consisted of 21 Puskesmas with 125 respondents. The analysis technique used was a multiple regression. Results: (1) information and communication, and monitoring affect positively the financial accountability, and (2) control environment, risk estimation, and controlling activity do not show significant effectThis research aims to study the effect of internal control system (SPI) on Financial Accountability of Regional Public Service Agency of Public Health Center (BLUD Puskesmas). The research took place in Karanganyar Regency of Central Java Province, Indonesia. Data of research was collected from all Public Health Centers (Puskesmas) in Regency during pandemic period. The institutional analysis unit consisted of 21 Puskesmas with 125 respondents. The analysis technique used was a multiple regression. Results: (1) information and communication, and monitoring affect positively the financial accountability, and (2) control environment, risk estimation, and controlling activity do not show significant effect
Co-Authors Achmad Choerudin Suwardi