The Effect of the Implementation of Regional Public Service Agency (BLUD), Financial Management Accountability, and Internal Control System on the Financial Performance of the Batin Mangunang Regional General Hospital, Kota Agung, Tanggamus Regency

Aina Haliza; Andala Rama Putra Barusman; Agus Purnomo

doi:10.63922/ijevss.v5i03.6149

Aina Haliza Universitas Bandar Lampung, Indonesia
Andala Rama Putra Barusman Universitas Bandar Lampung, Indonesia
Agus Purnomo Universitas Bandar Lampung, Indonesia

DOI: https://doi.org/10.63922/ijevss.v5i03.6149

Keywords: Keywords: BLUD Implementation, Financial Management Accountability, Internal Control System, Hospital Financial Performance.

Abstract

This study looks at how the setup of the Regional Public Service Agency, financial management accountability, and internal control systems affect the financial performance of Batin Mangunang Regional General Hospital in Kota Agung, Tanggamus Regency. The study used a quantitative method by sending out questionnaires to collect data. The study included all employees who were part of the hospital's financial management and operations, and a sample of 95 people was chosen using purposive sampling according to the Slovin formula. The data were thoroughly examined using multiple linear regression analysis with the help of IBM SPSS version 26.This process included checking the validity, reliability, and classical assumptions like normality, multicollinearity, and heteroscedasticity.It also involved conducting partial tests (t-tests) and simultaneous tests (F-tests), along with calculating the coefficient of determination (R²). The multiple linear regression analysis gave an equation that looks like this: Y equals 5.408 minus 0.213 times X1 plus 0.489 times X2 plus 0.623 times X3 plus an error term. Partially, the implementation of BLUD did not have a big impact on financial performance (t = -1.617; sig.= 0.109), but financial management accountability had a positive and strong effect (t = 3.345; sig.= 0.001), and the internal control system also had a positive and strong effect (t = 7.078; sig.= 0.000). At the same time, the three independent variables had a big impact on financial performance.This was shown by an F-statistic of 171.503, which is very significant (p-value less than 0.001), and an Adjusted R Square of 0.845, meaning about 84.5% of the variation in financial performance can be explained by these variables. These findings show that having flexibility in BLUD status doesn't always help a hospital's finances if there isn't a strong accountability system and good internal controls in place.

Keywords: BLUD Implementation, Financial Management Accountability, Internal Control System, Hospital Financial Performance.

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