Jurnal Akuntansi Indonesia
Vol 10, No 1 (2021): Jurnal Akuntansi Indonesia

Determinan Kinerja Sektor Publik: Dimoderasi Sistem Pengendalian Interen pada Puskesmas BLUD di Kota Pekanbaru

Mai Siska (Unknown)
Ria Nelly Sari (Unknown)
Yesi Mutia Basri (Universitas Riau)



Article Info

Publish Date
01 May 2021

Abstract

This research is the result of an empirical study that shows facts in explaining the properties that occur in the object under study through statistical principles. The purpose of this study was to examine and analyze the factors that influence the performance of regional public health service agencies in the city of Pekanbaru such as financial management of regional public service agencies, quality of human resources and utilization of information systems with internal control as moderating variables. The object of this research is all public health centers of regional public service agencies which is in the city of Pekanbaru. The results  showed that the financial management of regional public service agencies, the quality of human resources , and the use of information systems had a positive effect on the performance of public health centers and was strengthened by the presence of internal controls. This research has implications for public sector organizations that implement financial management of regional public service agencies such as community health centers as motivation and evaluation materials related to performance achievement through the process of improving   the financial management of regional public service agencies, the quality of human resources , utilization of information systems and internal control.            Keywords: Financial Management of regional public service agencies, quality of human resources, utilization of information systems, organizational performance of local public service agencies

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Journal Info

Abbrev

JAI

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Indonesia (JAI) (p-ISSN : 0216-6747 and e-ISSN : 2655-9552) is published by the Department of Accounting, Faculty of Economics of Universitas Islam Sultan Agung (UNISSULA) on a regular basis (every six months). The purpose of this journal is to publish the results of accounting ...