Head Of Section Research Articles

Pengaruh Pendidikan dan Pelatihan (Diklat) dan Motivasi Kerja Terhadap Kinerja Pegawai Pada RSUD Pandega Pangandaran

Employee performance is not optimal, this can be seen from the level of punctuality which gets the lowest score. Based on the results of an interview with the head of the civil service section at Pandega Pangandaran Regional Hospital, punctuality has decreased because there are still employees coming and going home not according to the specified schedule. The level of quality (quality) is not yet optimal, this is because employees are not doing their work on time according to the predetermined targets. Employee performance is influenced by training and work motivation. Overall, it can be concluded that the training at Pandega Hospital, Pangandaran Regency has not been fully effective. Employee responses to the implementation of training education in 2023 show that there is a lack of achievement. This is because the training materials and techniques are not appropriate to the objectives and cannot be understood by participants. Overall motivation at Pandega Hospital, Pangandaran Regency can be said to be mediocre. This can be seen from the employee's response to the existence indicator which is the lowest indicator. The monthly salary provided is not enough to meet the daily needs of employees, while the health insurance offered by the company functions as a motivating factor for employees. This research uses a descriptive and case study approach, with a quantitative design. The data analysis techniques used include testing instruments to assess validity and reliability, testing research models using the coefficient of determination, and testing hypotheses through t tests and F tests. The results of the research show that (1) Training has a positive and significant effect on employee performance at RSUD Pandega Pangandaran. This means that if training is improved, the performance of employees at Pandega Pangandaran Regional Hospital will also increase. (2) Work motivation has a positive and significant effect on employee performance at Pandega Pangandaran Regional Hospital. This means that if work motivation is increased, the performance of employees at Pandega Pangandaran Regional Hospital will also increase. (3) Training and work motivation have a positive and significant effect on employee performance at Pandega Pangandaran Regional Hospital. This means that if training and work motivation are improved, the performance of employees at Pandega Pangandaran Regional Hospital will also increase.

Measuring Blue Ocean Leadership activities in public organizations: field research in the Ministry of Communications

This study aims to identify the level of application of blue ocean leadership activities in public organizations and to build a conceptual and cognitive framework around this concept. The study adopted a descriptive-analytical approach, and the research sample consisted of (95) individuals from the senior management working at the center of the Iraqi Ministry of Communications (director general, department manager, section head). The data analysis technique used is structural equation modeling (SEM) and the Statistical Package for the Social Sciences (SPSS). The results indicate that the senior management in the Ministry of Communications is working to adopt the blue ocean leadership style through its activities, but not to the level that highlights the role of this leadership style and its importance in achieving gains and leadership goals, by coordinating the efforts of employees and extracting the best of their ideas and innovative solutions that add value to the services provided by the ministry. This study differs from previous studies in that it was studied at the level of the public sector, and it examines the level of availability of blue ocean leadership activities in public organizations.

Perancangan Sistem Monitoring Perjalanan Dinas Pada Komisi Pemilihan Umum Provinsi Sumatera Utara Berbasis Web

<p><em>In general, official travel is travel undertaken by employees in a company that is related to official work duties. The official duties of the North Sumatra Province General Election Commission still use manual methods by recording documents in the official travel system. And they do not yet have an effective monitoring system designed to facilitate their activities, so that the official travel system does not run according to its development. The method used is waterfall because it has a design flow to find out directly the needs of the secretary, head of section, head of sub-section, treasurer to meet clear needs. With the design of this monitoring system, North Sumatra provincial KPU employees can search for official travel data easily and quickly. These functional requirements can be accessed by Admin, employees and officials</em><em>.</em><em></em></p><p><strong><em>Keywords</em></strong><em>: </em><em>Business trips, Monitoring systems, Waterfall.</em></p>

Tangibility of digital institutional repository service provision to postgraduate students at Universities in Meru County, Kenya

Institutional repository services in libraries essentially determine the quality of the scholarly output of postgraduate students. Subsequently, this demands a multi-skilled workforce, facilities, and ICT infrastructure. Tangibility in this context is demonstrated when the staff in charge are decent, premises are neat, resources are easily retrievable and ICT technologies are available. Demonstration of tangibility usually heightens user attractiveness to a place. It may also be reinforced by a user experiencing satisfaction through an easily navigable institutional repository, visually attractive arrangement of the contents, and easily downloadable research materials. Nevertheless, incidences of users getting disinterested and losing patience with institutional repositories have continued to be reported. This paper assesses the tangibility of repository service provision to postgraduate students at universities in Meru County, Kenya. The study adopted a descriptive survey research design. The SERVQUAL model was also adopted to underpin the research. The sample population consisted of 91 students and 10 library heads of sections. Post-graduate students filled out questionnaires while the library heads of sections participated in the interviews. Purposive sampling was used to get librarians and simple random sampling for students. The findings of the study indicated that the tangibility of institutional repositories at universities in Meru County was moderate. To improve it, the respondents recommended the provision of policies guiding the security of information, the repository section being operational during working hours, providing a functional website as well as shelving and classification of information materials be done regularly. There was a need to acquire modern reading tables, student computers, and provision of resources in full texts, and upgrade the earlier version of the repository management system with the current one. The paper recommends the heads of libraries liaise with university management to support and finance the acquisition of new and refurbish existing facilities, technologies, infrastructure, and additional resources. It is also recommended that the directorate of research to revise the postgraduate policy to include all postgraduate levels’ research in order to achieve inclusive service provision.

Role of Employee Commitment in Total Quality Management on Performance of Institutions of Higher Learning in Kenya

Employee commitment is one of the common thematic areas for TQM in the service sector. It is crucial in fostering a sense of purpose, dedication, and alignment with the organization's mission and values. Since organization performance is linked to product quality and depends on its employees' dedication, organizations seeking competitive advantages through TQM must critically examine the levels of employee commitment. The universities in sub-Sahara Africa face elevated environmental dynamism in providing quality education. Due to conceptual gaps in the studies on employee commitment to university education in Kenya, the study evaluated the influence of employee commitment on the performance goals of private universities in Kenya. The study targeted seventeen (17) privately chartered universities founded by religious-based institutions in Kenya and utilized descriptive research design. The study censused 17 heads of administrative sections, functional departments and academic sections and used questionnaires as the primary data collection tool. Cronbach's Alpha reliability testing indicated that the instrument achieved scale reliability. The study used both descriptive and inferential analysis, and the results indicated that performance goals positively correlated with employee commitment (r = 0.670, p < 0.05) and explained 45.82 % variance in performance goals with an effect size; β1 = 0.67697 (t = 12.97, p< 0.05). The findings showed that employee commitment significantly influences the performance goals of these universities. The study recommends that these universities should seek to train, develop and align their human capital towards higher quality objectives from individual, departmental and organizational levels. This study is significant to the stakeholders in privately – chartered universities in Kenya and related contexts, as it will offer more enriching information on employee commitment to quality

PENGELOLAAN DANA DESA BEBAS FRAUD: PENDEKATAN EFEKTIF DI KECAMATAN TIDORE UTARA

Fraud occurs in several sectors, including the village sector, such as fraud in the management of village funds. Village funds that were initially to improve independent villages were not appropriately managed; the management of village funds is synonymous with abuse in management; this is evidenced by the statement "Village Fund Outlook 2018" issued by Indonesia Corruption Watch (ICW) in the village fund book published by the Ministry of Finance. As a result of ICW monitoring, in 2015–2017, cases of abuse in villages increased. In 2015, it reached 17 cases and increased to 41 cases in 2016. A more than twofold spike then occurred in 2017 with 96 cases. A total of 154 fraud cases, such as corruption and misuse of assets, were found. This study was conducted with the aim of examining the influence of village apparatus competence, internal control system, accountability, and morality on fraud prevention efforts in village fund management in North Tidore District, Tidore Islands City. The respondents used were 56 people consisting of village heads, village secretaries, heads of financial affairs, heads of planning affairs, staff of the head of planning affairs, heads of service sections, staff of the head of service sections, heads of government sections, staff of the head of government sections, technical implementers, heads of hamlets, heads of RWs and heads of RT. The data analysis technique used is multiple linear regression analysis. The results showed that the competence of village apparatus and internal control system has a positive and significant effect on fraud prevention. Conversely, morality and accountability have no impact on preventing fraud in village funds.

The Evaluation Of Universal Child Immunization (UCI) Management In The Work Area Of Bah Kapul Health Center, Siantar Sitalasari District In 2023

Background: Immunization is the governments promise to get Sustainable Development Goals (SDGs), especially to decrease the number of infant death rates. Universal Child Immunization (UCI) is an indicator of success in basic immunization in babies immune against a disease. Purpose: To analyze the process of management in achieving UCI. Research Methods: The research used qualitative phenomenological methods. The objective of the research was to analyze the process of management in achieving UCI. The research used qualitative phenomenological methods. It was done in the working area of Bah Kapul Puskesmas. The data were gathered by conducting in-depth interviews with 8 Informantts from Surveillance and Immunization Section Head, the Heads of Puskesmas, participants of immunization program, and practice midwife. Result : The result of the research showed that human resources were inadequate since their qualification was not in accordance with the standards, training was only done by the participants, facility and infrastructure such as KMS preparation and the facility outside the building were inadequate, lacked of staff cars for immunization personnel, there was no counseling about immunization in the field, people were not interested in the program, there were ignorance and lack of involvement of cross-sectors, and there was no monitoring from the Heads of Puskesmas for immunization outside the building. Conclusion : The Heads of Puskesmas should monitor directly immunization service outside the building and not only monitor through the report. The management of Puskesmas should provide counseling about the importance of immunization for targeted parents before posyandu service is done. The cross-sectors should support the implementation of immunization, actively play and collaborate in its implementation.

Effectiveness of Management Accounting Systems, Management Control Systems, and Environmental Uncertainty on Managerial Performance with Decentralization as A Moderation Variable

This research aims to determine "the effectiveness of management accounting systems, management control systems and environmental uncertainty on managerial performance with decentralization as a moderating variable". The method in this research is quantitative with primary data sources. The population in this study was the Regional General Hospital (RSUD) in DKI Jakarta. The samples for this research were heads of divisions, heads of subfields, heads of sections, heads of subsections as well as heads of installations and staff at Regional General Hospitals in DKI Jakarta with a total of 104 respondents. The data analysis used in the research was SEM PLS version 3.00 data analysis. Based on the results of research using hypothesis testing, it shows that the Management Accounting System has a significant effect on Managerial Performance. The Management Control System does not have a significant effect on Managerial Performance. Environmental Uncertainty has a significant influence on Managerial Performance. Decentralization does not moderate the influence of the Management Accounting System on Managerial Performance. Decentralization moderates the influence of Environmental Uncertainty on Managerial Performance. Decentralization moderates the influence of the Management Control System on Managerial Performance

PERAN KEPALA SEKSI (KASI) PELAYANAN TERHADAP PELAYANAN PUBLIK DI DESA KRAMATLABAN (STUDI ANALISIS DESKRIPTIF DI DESA KRAMATLABAN KECAMATAN PADARINCANG KABUPATEN SERANG PROVINSI BANTEN)

ABSTRACT
 The role of the Service Section Head (KASI) towards Public Services in Kramatlaban Village, to find out the Barriers to the Service Section Head (KASI) towards Public Services in Kramatlaban Village, and to find out the Strategy of the Service Section Head (KASI) towards Public Services. This research uses qualitative research methods with the data analysis technique used, namely descriptive qualitative. The data collection techniques used were observation, interviews and documentation. The subjects of this research were the Kramatlaban Village Head, the Kramatlaban Village Secretary, the Kramatlaban Village Service Section Head (KASI), and the Kramatlaban Village community. The research results show that the role of the Service Section Head (KASI) and other village officials in Kramatlaban village is very good in terms of serving or carrying out their duties as village officials who are ready to help the Kramatlaban village community with correspondence needed by the community. And the strategy used for the community is providing guidance to the community either through RT and RW or recitation assemblies, explaining individually the importance of personal identity (Resident Identification Card and Family Card), disseminating service information through the Kramatlaban Village Resident whatsapp group.

Supervision of Road Maintenance Implementation at the Self-Managed Technical Implementation Unit (UPTD) Road and Bridge Maintenance of Public Works and Spatial Planning Agency of Banjarmasin City Government

This study evaluates the supervision of road maintenance implementation by the government, with the aim of identifying inhibiting factors and proposing efforts to overcome them. The research approach was qualitative, with the Head of the Road Division as the key informant and Section Heads and staff as additional informants. Data collection methods included observation, interviews and documentation, and data were analyzed using an interactive analysis model. The identified inhibiting factors include the lack of apparatus quality, inadequate work facilities and infrastructure, insufficient road supervision funds, not optimal utilization of apparatus resources, and inappropriate apparatus placement. Efforts made to overcome these factors include improving the quality of human resources, improving facilities and infrastructure, allocating larger budget funds, implementing supervision programs based on needs analysis, making officer development plans, and evaluating project supervisory employees. By overcoming these inhibiting factors and implementing these efforts, it is expected to increase the effectiveness of road maintenance supervision and provide better road conditions for the community

Performance of Artificial Intelligence Chatbots on Glaucoma Questions Adapted From Patient Brochures.

Introduction With the potential for artificial intelligence (AI) chatbots to serve as the primary source of glaucoma information to patients, it is essential to characterize the information that chatbots provide such that providers can tailor discussions, anticipate patient concerns, and identify misleading information. Therefore, the purpose of this study was to evaluate glaucoma information from AI chatbots, including ChatGPT-4, Bard, and Bing, by analyzing response accuracy, comprehensiveness, readability, word count, and character count in comparison to each other and glaucoma-related American Academy of Ophthalmology (AAO) patient materials. Methods Section headers from AAO glaucoma-related patient education brochures were adapted into question form and asked five times to each AI chatbot (ChatGPT-4, Bard, and Bing). Two sets of responses from each chatbot were used to evaluate the accuracy of AI chatbot responses and AAO brochure information, and the comprehensiveness of AI chatbot responses compared to the AAO brochure information, scored 1-5 by three independent glaucoma-trained ophthalmologists. Readability (assessed with Flesch-Kincaid Grade Level (FKGL), corresponding to the United States school grade levels), word count, and character count were determined for all chatbot responses and AAO brochure sections. Results Accuracy scores for AAO, ChatGPT, Bing, and Bard were 4.84, 4.26, 4.53, and 3.53, respectively. On direct comparison, AAO was more accurate than ChatGPT (p=0.002), and Bard was the least accurate (Bard versus AAO, p<0.001; Bard versus ChatGPT, p<0.002; Bard versus Bing, p=0.001). ChatGPT had the most comprehensive responses (ChatGPT versus Bing, p<0.001; ChatGPT versusBard p=0.008), with comprehensiveness scores for ChatGPT, Bing, and Bard at 3.32, 2.16, and 2.79, respectively. AAO information and Bard responses were at the most accessible readability levels (AAO versus ChatGPT, AAO versusBing, Bard versusChatGPT, Bard versusBing, all p<0.0001), with readability levels for AAO, ChatGPT, Bing, and Bard at 8.11, 13.01, 11.73, and 7.90, respectively. Bing responses had the lowest word and character count. Conclusion AI chatbot responses varied in accuracy, comprehensiveness, and readability. With accuracy scores and comprehensiveness below that of AAO brochuresand elevated readability levels, AI chatbots require improvements to be a more useful supplementary source of glaucoma information for patients. Physicians must be aware of these limitations such that patients are asked about existing knowledge and questions and are then provided with clarifying and comprehensive information.

Antisipasi dan Kesiapan Komunitas: Menelusuri Adaptasi Masyarakat Bidara Cina terhadap Ancaman Banjir

This study aims to determine the form of adaptation of the Bidara Cina Village community. The method used is qualitative with the technique of Validity of triangulation data. The informant in this study was a resident of Bidara Cina Village, supported by the Head of Section (KASI) of the Bidara Cina Village Government and the Head of RW. The results showed that the community has new adaptations used in dealing with flood disasters. This adaptation can be seen through building infrastructure, social conditions, information technology, experience, knowledge and the economy. The form of adaptation of building infrastructure is seen through the improvement of houses to two floors. The form of adaptation of knowledge and experience is carried out by minimizing the use of the first floor, and becoming more frequent to seek flood disaster information through the application of the flood early warning system. The benefits of economic adaptation, such as meeting clothing needs, are mostly obtained from assistance. The form of social adaptation can be seen from the attitude of mutual help before, during and after the flood disaster occurs. Community institutions such as cadets together with the Head of RW and Village Parties routinely hold flood disaster socialization which aims to improve the community's ability to deal with floods that occur.

Perspektif Guru dan Siswa SMKS Fania Salsabila Kota Jambi tentang urgensi pembelajaran hukum ketenagakerjaan untuk membangun entrepreneurship Alumni

This research aims to find out the perspective of teachers and students of Fania Salsabila Vocational School, Jambi City regarding the urgency of learning employment law to develop entrepreneurship alumni. To find out the importance of your rights and obligations as a worker, then regarding existing employment laws. This research was conducted at Fania Salsabila Vocational School, Jambi City. Research data was obtained by observing, interviewing and documenting teachers, students and the head of the Jambi Province official vocational school assessment curriculum section. The informants used as subjects included: 2 teachers, 3 students and 1 Jambi provincial office. The approach used is a descriptive qualitative approach with descriptive qualitative research type narrative research. The research results can be concluded that the perspective of vocational school teachers and students regarding the urgency of learning labor law is that teachers and students do not know enough, understand labor law but know it is important and agree that learning labor law is important. From the results of this research, it is recommended that teachers and students work together to realize labor law learning in the curriculum and vocational high schools.

Organization in Government Management in Development in Tirta Buana Village, Dapurang District

The aim of this research is to examine the organization of government management in development in Tirta Buana village, Dapurang district. This research uses a qualitative approach. Research location in Tirta Buana village, Dapurang District, Pasangkayu Regency. The informants in this research were 5 officials at the Tirta Buana Village Office, Dapurang District. The results of the research show that the organizational aspect of community development in Tirta Buana Village has not gone very well, this can be seen from the organizational weakness which lies in the human resources of the government apparatus, namely, in this case the village head gives responsibility to the section head to manage development planning. fully. However, this responsibility is not in accordance with the competencies possessed, so that the division of work in implementing development has not run optimally.

ISLAMIC THERAPEUTIC COMMUNICATION IN TRAUMA RECOVERY OF VICTIMS OF SEXUAL VIOLENCE AT THE TECHNICAL IMPLEMENTATION UNIT OF THE ACEH WOMEN AND CHILDREN PROTECTION AREA (UPTD PPA)

&lt;table border="0" cellspacing="0" cellpadding="0"&gt;&lt;tbody&gt;&lt;tr&gt;&lt;td valign="top" width="388"&gt;&lt;p class="TableParagraph"&gt;&lt;strong&gt;&lt;em&gt;&lt;span style="text-decoration: underline;"&gt; Abstract &lt;/span&gt;&lt;/em&gt;&lt;/strong&gt;&lt;strong&gt;&lt;em&gt;&lt;/em&gt;&lt;/strong&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td valign="top" width="388"&gt;&lt;p class="TableParagraph"&gt;&lt;em&gt;This research aims to find out how Islamic therapeutic communication is implemented in recovering from trauma from victims of sexual violence at the Regional Technical Implementation Unit for the Protection of Women and Children (UPTD PPA). This paper uses the Stimulus-Organism-Response (SOR) approach. This research uses qualitative methods with descriptive data analysis. Data was obtained through interviews, document study, and observation. The research informants were the Head of the UPTD PPA, Head of the Administration Subdivision, Head of the Case Follow-up Section, Head of the Reception and Clarification Section, Clinical and Forensic Psychologists, Psychological and Legal Counselors, Social Welfare Workers and Foster Mothers. The research results show the implementation of Islamic therapeutic communication in three stages: 1) Islamic Therapeutic Communication in the Orientation or Introduction Phase, 2) Therapeutic Communication in the Working Phase, and 3) Islamic Therapeutic Communication in the Termination Phase which is carried out by service officers at UPTD PPA with good speech, an attitude full of gentleness, adjusting the language and content of the conversation, conveying information about the real situation about the victim's problem, even though it does not completely heal the trauma, it has an effect on self-acceptance, communication skills, and motivation so that the victim gets closer and closer. repent to Allah. Islamic therapeutic communication that is applied prioritizes empathy and building rapport.&lt;/em&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/tbody&gt;&lt;/table&gt;

Contraception Requirements in Clinical Research Consent Forms: Assessing and Supporting Gender Inclusive Practices.

Gender-diverse individuals are underserved in clinical research settings. Reliance on gendered language throughout the consent process for clinical research contributes to the marginalization of these populations. The research objective was to assess use of gender-inclusive language used to describe the contraception requirement in consent forms. We categorized and analyzed contraception language in 289 clinical trial consent forms using a deductive and summative content analysis approach. We found that 79% (n = 227) of consent forms contained gender-inclusive language, 80% (n = 231) used terms that fell under the biological sex language, and 91% (n = 264) used gendered language. No consent forms used exclusively gender-inclusive language and the majority 63% (n = 182) featuring a combination of all three language types. There were many consent forms which would have been entirely gender-inclusive language if section headings with references to biological-sex-specific contraceptives were excluded, suggesting that gender-inclusive language may be attainable with minor revisions.

The Influence of E-banking on the Financial Performance of Kenyan Commercial Banks

Aims: The mobile and internet revolution has influenced creation and delivery of financial services leading to more innovative ways of linking customers and partners. Electronic Banking (e-banking) has opened up a new channel of banking resulting in new capabilities for banks as intermediaries. The research questions that the study sought to answer include, the role of mobile banking on the financial performance in Kenyan commercial banks, the effect of Electronic Funds Transfer (EFT) on the financial performance of Kenyan commercial banks.&#x0D; Study Design: The research adopted descriptive design with quantitative data approaches.&#x0D; Place and Duration of Study: The target population was made up of 24 Kenyan Commercial Banks in the North Coast region of Kenya with a total of 240 employees. These banks are top tier lead brands listed in the stock exchange in the banking sector in Kenya between December 2022 and July 2023.&#x0D; Methodology: Strata of top management (section heads), middle managers (branch managers and super agents) and operational employees (lower cadre employees &amp; credit officers) provided 72 respondents. Both secondary and primary data sources were used with the self-administered questionnaires containing both open and closed ended questions. Data analysis included descriptive statistics, correlation and multiple regression on a model of Y = 1.518+ 0.438 X1 + 0.136 X2 + ε.&#x0D; Results: The correlation of the independent variables and the dependent variable was high and positive at 0.697 and 0.573 for mobile banking and Electronic Funds Transfer on financial performance respectively. The value of the adjusted R squared was found to be 0.654. The value of F-statistic was found to be 44.919 and it p-value 0.000. The regression coefficient of mobile banking was found to be 0.438 with a t-statistic value of 6.126.&#x0D; The regression coefficient of EFT was found to be 0.136 with a t-statistic value of 6.182.&#x0D; Conclusion: There is a strong relationship between mobile banking, EFT and financial performance of commercial banks in Kenya. M-banking has significantly reduced operational costs while EFT has increased the number of daily transactions. The study established that the popularity of m-banking has is due to the intensity of technology penetration of mobile phones to bank customers which has resulted in the number of customers registering for m-banking services to increase in the last five years. Commercial banks have also experienced increased ROA and growth in market share with adoption of e-banking.

ANALISIS EFEKTIFITAS DIMENSI KEPEMIMPINAN (Studi Kasus pada RSUD Prof. dr. Soekandar Mojokerto)

Success in the management of District Hospital of Prof. dr. Soekandar Mojokerto closely related to leadership effectiveness at the managerial level. Measurement of the effectiveness of leadership that has been applied by a manager can be judged from the point of view of the perception of employees, so that it can be seen the gap between perception and expectation of the employees. This study aims to perceive and identify the expectations of leadership based on appraisals, as well as analyzing the things that become priorities for improving leadership effectiveness based on gap analysis.&#x0D; Measurement of leadership effectiveness used three dimensions such as; relationship of innate leadership, task structure, position power of the leader. Research is a descriptive survey using a method stratified random sampling. Numbers of samples were 126 employees who occupy positions in hospital management at District Hospital of Prof. dr. Soekandar Mojokerto.&#x0D; The results showed that the assessment of employees on the effectiveness of leadership in District Hospital of Prof. dr. Soekandar Mojokerto had been viewed that it did not in line with expectations at both the head of departement, head of section, coordinators and staff space. While the results of the gap analysis showed that there was a lack of appreciation of the employees,because of less rewarding high to performing employees, achieving promotion to employees and find it was fairless in giving punishment to the employees.&#x0D; To improve the effectiveness of leadership in District Hospital of Prof. dr. Soekandar Mojokerto need step of improvement priorities such as the development of a vision and mission hospitals, tariffs improvement, strengthen partnerships, develop human resources and public services.

The Effect Of Locus Of Control, Budget Emphasis and Budget Participation On Information Asymmetry and Its Impact On Budgetary Slack

This research aims to determine the influence of locus of control, budget emphasis and budget participation on the budgetary slack with information asymmetry as an intervening variable in the Regional Apparatus Organization (OPD) of Kerinci Regency. The population in this study includes all Regional Regional Apparatus Organization (OPD) in Kerinci Regency, totaling 42 OPD with respondents taken namely the Head of OPD, OPD Secretary, Finance Section and Program Planning Section. The research sample was selected using saturated sampling, namely a sampling technique using the entire population as a research sample consisting of 168 respondents. This research method uses quantitative methods. This research uses primary data obtained through questionnaires distributed to respondents. The research results show that locus of control has a negative effect on the budgetary slack, while budget emphasis and budget participation have a positive effect on the budgetary slack. locus of control and budget emphasis have a positive effect on information asymmetry, while budget participation has a negative effect on information asymmetry. Information asymmetry is able to mediate the influence of locus of control, budget emphasis and budget participation on the budgetary slack.

PENGARUH PEMAHAMAN PENGELOLAAN KEUANGAN, SISTEM AKUNTANSI KEUANGAN DAERAH, TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN ENDE

The aim of this research is to determine the effect of understanding the financial management of the regional financial accounting system on the performance of the Ende Regency Regional Government. The population in this study was the Head of Section, Secretary and Treasurer for Finance, totaling 159. The sampling technique used purposive sampling, namely the Head of Section, Secretary and Treasurer for Finance in SKPD Ende Regency, totaling 60 people. This type of research uses the type of causality research. This study uses primary data, namely a questionnaire. Data were analyzed using multiple regression analysis which was processed through 1MB SPSS Statistikcever 25. The results of this study indicate that: (1) Understanding of financial management has a significant positive effect on the performance of the local government of Ende Regency. This can be shown by the coefficient value of the variable understanding of financial management of 0.202 with tcount &gt; ttable (4.808&gt; 2.202) and a significant level of understanding of financial management is 0.000 &lt;0.05. (2) The regional financial accounting system has a significant positive effect on the performance of the local government of Ende Regency. This can be shown by the variable coefficient of the regional financial accounting system of 2.239 with tcount &gt; ttable (2.239&gt; 2.002) and the significant level of the regional financial accounting system is 0.029 &lt;0.05. Simultaneously, the variable understanding of financial management and regional financial accounting systems on local government performance is 29.4 while the remaining 70.6% is influenced by other variables not included in the study.