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All Journal Journal of Accounting and Investment Public Health of Indonesia
Alek Murtin, Alek
Unknown Affiliation
Economics, Econometrics & Finance Public Health

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Pengaruh Pengetahuan Dewan Tentang Anggaran dan Kinerja Dewan terhadap Pengawasan APBD: Partisipasi Masyarakat Sebagai Variabel Pemod-erasi Murtin, Alek; Darpito, Mayang
Journal of Accounting and Investment Vol 12, No 1: January 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research aims at examining the effect of board's knowledge about budget and board's performance toward local expense and income budget supervision: participation of society as moderating variable. The independent variable in this research was the board's knowledge about budget and board's performance, and the dependent variable was the local expense and income budget supervision. The samples of this research were the members of the peole's representative covering the regional areas of Bantul, Sleman and Municipal Yogyakarta. The samples were taken using the purposive sampling. The result of the research show that 1) the board's knowledge about budget have positive influence on the local expense and income budget supervision, 2) board's performance has positive influence on the local expense and income budget supervision, 3) the interaction between on the board's knowledge about budget and participation of society has negative influence on the local expense and income budget supervision, 4) the interaction between on the board's performance and participation of society has negative influence on the local expense and income budgetsupervision.
Dynamic Capabilities in Healthcare: The Crucial Role of Adaptability in Enterprise Risk Management for Indonesian Hospitals Yaya, Rizal; Saud, Ilham Maulana; Murtin, Alek; Putra, Adli Zuliansyah; Suryanto, Rudy; Sofyani, Hafiez
Public Health of Indonesia Vol. 11 No. 2 (2025): April - June
Publisher : YCAB Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36685/phi.v11i2.999

Abstract

Background: The healthcare sector, particularly hospitals, encounters significant challenges that necessitate the implementation of robust risk management strategies. Maintaining the sustainability and performance of private hospitals is especially critical, given their pivotal role in delivering healthcare services. Objective: The purpose of this study is to investigate whether adaptability is a variable that can improve ERM and to determine the extent and relationship between ERM and performance and sustainability of private hospitals in Indonesia. Methods: A self-administered questionnaire which was sent to 58 hospitals online and filled in by the board members of the respective hospitals including the directors or upper and middle management. The analysis of the gathered data was conducted through Structural Equation Modeling-Partial Least Squares analysis. Result: The efficiency of ERM has been evidenced whereby it has a direct impact on hospital’s performance and sustainability. In addition, it can be observed that the study findings confirm that adaptability is a predictor variable of ERM, where adaptability is a prerequisite to enable ERM to have a positive influence on the performance and sustainability of Indonesian private hospitals. Conclusion: This study provides evidence of the importance of the dynamic capabilities theory as a framework to assess the significance of adaptability to the implementation of ERM in Indonesian hospitals. Keywords: adaptability; enterprise risk management; hospital; performance; sustainability
Co-Authors Hafiez Sofyani Ilham Maulana Saud, Ilham Maulana Mayang Darpito, Mayang Putra, Adli Zuliansyah Rizal Yaya, Rizal Rudy Suryanto, Rudy