Syofyan, Efrizal and Hernando, Riski (2021) PERFORMANCE IMPROVEMENT OF BLUD PUSKESMAS EMPLOYEES BASED ON THE RELIANCE ON MULTIPLE PERFORMANCE MEASURE THROUGH LEVERS OF CONTROL. Ekuitas: Jurnal Ekonomi dan Keuangan, 5 (4). pp. 429-444. ISSN p-ISSN 2548 – 298X & e-ISSN 2548 – 5024
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Abstract
This study examines the effect of reliance on multiple performance measures (financial and non-financial) on the employee performance of the Badan Layanan Umum Daerah (BLUD) Pusat Kesehatan Masyarakat (Puskesmas) or Regional Public Service Agency of Community Health Centre in Tanjung Jabung Barat and Batanghari districts. This study also analyzes the impact of this relationship mediated by the levers of control (diagnostic control system and interactive control system). The population of this study were the employees of the BLUD Puskesmas Tanjung Jabung Barat and BLUD Puskesmas Batanghari, from which 81 respondents were recruited as the sample. This study using structural equation modelling – partial least square (SEM-PLS) with WarpPLS software version 7.0. This study shows that the levers of control mediate the relationship between reliance on multiple performance measures on performance. However, this study fails to show that the performance of BLUD Puskesmas is influenced by the reliance on multiple performance measures. This studi give crucial contributes for BLUD Puskesmas not only in Tanjung Jabung Barat and Batanghari district but also for BLUD Puskesmas in Indonesia as mediates relationship between reliance on multiple performance measures on performance of BLUD Puskesmas employees
Type: | Article |
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Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > SI Akuntansi |
Depositing User: | Hernando |
Date Deposited: | 04 Mar 2022 02:53 |
Last Modified: | 04 Mar 2022 02:53 |
URI: | https://repository.unja.ac.id/id/eprint/31528 |
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