Yulita Santa Nova Girsang
Universitas Simalungun

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Analysis Of The Implementation Of Financial Management Of Regional Public Service Agency (BLUD) On The Performance Of Public Hospital Employees dr Djasamen Saragih Kristianto Kristianto; Desmi Triyanti Purba; Hazelinling Hazelinling; Marintan Saragih; Yulita Santa Nova Girsang
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/zpf3y048

Abstract

This study aims to analyze the implementation of financial management of the Regional Public Service Agency (BLUD) on the performance of employees at the Regional General Hospital (RSUD) dr. Djasamen Saragih. The research method used is descriptive analysis with a qualitative approach, using primary data obtained through interviews and field observations, as well as secondary data in the form of financial statements and related organizational documents. The results of the study show that BLUD financial management provides flexibility in planning and using the budget, which has a positive impact on the operational efficiency of the hospital. The implementation of the annual Business Plan and Budget (RBA), supervision by the supervisory board, and a reporting system in accordance with Financial Accounting Standards (SAK) support the improvement of employee performance. However, challenges such as maintaining a balance between public services and revenue, as well as the need to improve human resource competence, are still a concern. The study suggests regular training for employees and the development of innovative services to improve the efficiency and overall performance of the organization
Pengaruh Motivasi Dan Budaya Organisasi Terhadap Kinerja Karyawan Dengan Kedisiplinan Sebagai Variabel Intervening Pada Bengkel Zul Keluarga Jaya Pematang Siantar Nursahrina Sinaga; Yulita Santa Nova Girsang; Dermawan Perangin - angin; Kristianto Kristianto
Manajemen: Jurnal Ekonomi Vol. 7 No. 3 (2025): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/rgp45d72

Abstract

Penelitian ini bertujuan untuk mengetahui Motivasi, Budaya Organisasi Dan Kedisiplinan Terhadap Kinerja Karyawan Di Bengkel Zul Keluarga Jaya Pematang Siantar. Metode penelitian yang digunakan pada penelitian ini adalah metode kuantitatif yang diartikan sebagai metode penelitian yang berlandaskan pada filsafat positif, digunakan untuk meneliti pada populasi atau sampel tertentu. Dengan metode pengumpulan data studi lapangan dan angket kuesioner. Berdasarkan hasil penelitian dan pembahasan, disimpulkan bahwa variabel motivasi berpengaruh positif dan signifikan terhadap kinerja karyawan. Dan varibel budaya organisasi berpengaruh positif dan signifikan terhadap kinerja karyawan. Hasil uji simultan (F) menunjukkan bahwa variabel motivasi dan budaya organisasi terhadap kinerja karyawan  bernilai signifikan. Hasil uji koefisien determinasi (R²) menunjukkan bahwa angka R Square sebesar 56,7 menunjukkan bahwa variabel motivasi dan budaya organisasi mampu menjelaskan variabel kinerja karyawan sebesar 56,7%. Sedangkan sisanya 43,3% dapat dijelaskan oleh faktor-faktor lain yang tidak diteliti dalam penelitian ini