THE INFLUENCE OF THE MANAGEMENT REGULATION OF PNBP AND OPERATIONAL BUDGET REQUIREMENTS OF TNI AL Hospital ON HEALTH SERVICES

Ilham Ganda  Kusuma; Linaningsih  Sarililah; Hadi  Subhan; Evi Ruspiana; Muhammad Lukman

doi:10.7777/jiemar.v1i3.76

Ilham Ganda Kusuma Markas Besar Angkatan Laut Sekolah Staff dan Komando, Indonesia
Linaningsih Sarililah Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro, Indonesia
Hadi Subhan Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro, Indonesia
Evi Ruspiana Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro, Indonesia
Muhammad Lukman Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro, Indonesia

DOI: https://doi.org/10.7777/jiemar.v1i3.76

Abstrak

Health is a basic need of every human being and is the capital of every citizen and every nation in achieving its goals and achieving prosperity. A person cannot fulfill all the necessities of life if he is in an unhealthy condition. So that health is the capital of each individual to continue his life properly. The government has the responsibility to ensure every citizen gets quality health services according to their needs. The type of research used in this research is quantitative research methods. Quantitative research is a type of research that basically uses a deductive-inductive approach. This approach departs from a theoretical framework, the ideas of experts, as well as the understanding of researchers based on their experience, then it is developed into problems and solutions that are proposed to obtain justification (verification) or assessment in the form of support for empirical data in the field. has a partial determination coefficient (R Square) of 0.847, this means that the PNBP management regulation variable contributes 84.7% in explaining the PNBP management regulation variable. Meanwhile, the correlation coefficient value is R = 0.921, which means it is greater than 0 (β1 > 0). Meanwhile, the significance level is 0.00 which means it is smaller than 0.05. It can be concluded that the PNBP Management Regulation has a partially positive effect on Health Services, while the results of the F-Test at the level of significant (a) = 0.05 can be seen that the F count = 230,792 (greater than F table = 3.15) with probability = 0.000 < a = 0.05, then Ho is rejected, Ha is accepted, which means that the variable PNBP management regulation, the operational budget needs of the Indonesian Navy together have a positive effect on health services.

Referensi

Alzgool, M. R. H. (2019). Nexus between green hrm and green management towards fostering green values. Management Science Letters, 9(12), 2073–2082. https://doi.org/10.5267/j.msl.2019.6.026

Aminiar, C., Novitasari, D., & Asbari, M. (2020). Analysis on Financial Performance Using Du Pont System Method at PT Indofood Sukses Makmur Tbk Period Year 2015-2019. Journal of Industrial Engineering & Management Research (JIEMAR), 1(3), 122–134. https://doi.org/https://doi.org/10.7777/jiemar.v1i2

Bisnis, A., Spp, P., Pondok, D. I., & La, P. (2019). Jurnal Studia. 7(3), 109–120.

Fuadi Jaya, A. (2011). Pengaruh Motivasi Kerja Terhadap Pelaksanaan Fungsi Manajemen Keuangan Dalam Pengelolaan Pendapatan Negara Bukan Pajak (Pnbp) Dan Dampaknya Terhadap Pelaksanaan Akuntabilitas Keuangan Pada Universitas Syiah Kuala. Jurnal Telaah Dan Riset Akuntansi, 4(1), 1–20.

Irawan, Nasiatin, T., Adha, S., Julyanto, O., Rani, C. P., & K, R. D. P. (2020). ANALYSIS OF PRODUCTION CAPACITY PLANNING AND CONTROL IN PT . KRAKATAU WAJATAMA WITH ROUGHT CUT CAPACITY PLANNING ( RCCP ). Journal Industrial Enggineering & Management Research, 1(2). https://doi.org/DOI : https://doi.org/10.7777/jiemar.v1i2

Juiz, C., Colomo-Palacios, R., & Gómez, B. (2018). Cascading ISO/IEC 38500 based Balanced Score Cards to improve board accountability. Procedia Computer Science, 138, 417–424. https://doi.org/10.1016/j.procs.2018.10.059

Maylangi Sitorus, T., Fitri Ikatrinasari, Z., Buana, M., Selatan No, J., & Selatan, J. (2017). Pengukuran Performance Management Sma Poris Indah Menggunakan Balanced Scorecard. Jurnal PASTI Volume XI No. 2, 149 - 159, XI(2), 149–159.

Pakdil, F., & Kurtulmuşoğlu, F. B. (2017). Using quality function deployment for environmentally sustainable hotels: A combined analysis of customer and manager point of view. European Journal of Tourism Research, 16, 252–275.

Pambreni, Y., Khatibi, A., Ferdous Azam, S. M., & Tham, J. (2019). The influence of total quality management toward organization performance. Management Science Letters, 9(9), 1397–1406. https://doi.org/10.5267/j.msl.2019.5.011

Purwanto, A. (2020). Design of Food Product Using Quality Function Deployment in Food Industry. Journal Industrial Engineering and Management Research ( JIEMAR), 1(1), 1–16.

Putri, I. D., & Fauzi, A. (2017). Analisis Pengaruh Tingkat Hunian Pasien (BOR), Anggaran Biaya Operasional Dan Rasio Aktivitas Terhadap Kinerja Keuangan Berdasarkan Kemampuan Pendapatan PNBP Menutupi Biaya Operasional Badan Layanan Umum(BLU) Rumah Sakit Provinsi DKI Jakarta. Jurnal Wahana Akuntansi, 12(1), 43. https://doi.org/10.21009/wahana.012/1.4

Rowley, J. (2000). Is higher education ready for knowledge management? International Journal of Educational Management, 14(7), 325–333. https://doi.org/10.1108/09513540010378978

Sulistyani, L., Mulyadi, & Sutanto, E. M. (2014). Peningkatan akuntabilitas, transparansi dan manajemen melalui model audit dana rumah sakit untuk penguatan pengelolaan keuangan rumah sakit. 1(2), 1–15.

Wibowo, N., & Yogyakarta, U. N. (2008). the Impact of the Implementation of Smm Iso 9001 : 2008 on the Quality Culture in Vocational High Schools in Gunungkidul Regency.