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All Journal RESLAJ: Religion Education Social Laa Roiba Journal
Rachmad, Mohamad
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Religion Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Dampak Efisiensi Pengelolaan Anggaran Terhadap Kinerja Organisasi: Bukti dari Rumah Sakit Badan Layanan Umum TNI AL di Indonesia Harefa, Santo Wirawan; Bay, Amimul Ummah; Rachmad, Mohamad
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 11 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i11.9900

Abstract

This study aims to analyze the impact of budget management efficiency on organizational performance in a military Public Service Agency (BLU) hospital, with a case study at RSPAL dr. Ramelan Surabaya. As a BLU institution, the hospital possesses budgetary flexibility that allows for the optimization of direct spending and improvement in service quality. A descriptive quantitative approach was employed, with data collected through documentation, questionnaires, and semi-structured interviews. The results show that budget efficiency—reflected in improved budget realization ratios, strategic expenditure allocation, and the implementation of integrated financial information systems—has a positive and significant effect on organizational performance. Performance indicators such as BOR (Bed Occupancy Rate), ALOS (Average Length of Stay), and non-tax revenue (PNBP) improved alongside budget efficiency. These findings affirm that efficiency is not merely a fiscal control tool but a strategic mechanism to enhance service performance in military hospitals.
Co-Authors Bay, Amimul Ummah Harefa, Santo Wirawan