Please Just Try to Submit This Sample AbstractEnhancing BLUD Puskesmas Performance through Organizational Factors: A Moderated Analysis by Organizational Commitment
PleaAzwir Nasir1, Nur Azlina2, Desmiyawati3, Suci Nurulita4, Vera Oktari5, Fathul bahri6, Taqiyuddin Amri7se Just Try to Submit This Sample Abstract

Universitas Riau

Abstract

This research aims to examine and analyze the influence of participation in budget preparation, quality of human resources, internal control system, leadership style, and financial management on the performance of the BLUD Puskesmas with organizational commitment as a moderator. The population in the study was BLUD Puskesmas of Riau Province. The sample in this study used an area sampling method, so that in this study the sample was 111 BLUD Puskesmas in the Coastal area of Riau Province with the observation unit consisting of the Head of the Puskesmas, Head of Administration, Revenue Treasurer and Expenditure Treasurer. Respondents in this study totaled 444 respondents. The analysis technique used is Structural Equation Modeling (SEM) and processed using the Warp-PLS tool. The results of this research show that participation in budget preparation, quality of human resources, internal control system and leadership style influence the performance of BLUD Puskesmas, meanwhile financial management does not influence the performance of BLUD Puskesmas. Organizational commitment does not moderate the influence of budget preparation participation and financial management on the performance of BLUD Puskesmas. Meanwhile, organizational commitment moderates the influence of human resource quality, internal control system and leadership style on the performance of BLUD Puskesmas

Keywords: Please JParticipation in Budget Preparation, Quality of Human Resources, Internal Control System, Leadership Style, Financial Management, Performance of BLUD Puskesmas, Organizational Commitmentust Try to Submit This Sample Abstract

Topic: Management accounting