Determinan Pelaporan Kinerja Badan Layanan Umum Daerah pada Puskesmas Pamboang Kabupaten Majene
Keywords:
BLUD; kompetensi sumber daya manusia; pelaporan kinerja; pengawasan fungsional; teknologi informasi.Abstract
Penelitian ini bertujuan menganalisis pengaruh pemanfaatan teknologi informasi, kompetensi sumber daya manusia, dan pengawasan fungsional terhadap pelaporan kinerja Badan Layanan Umum Daerah (BLUD) Puskesmas Pamboang Kabupaten Majene. Penelitian menggunakan pendekatan kuantitatif dengan desain asosiatif-kausal. Populasi penelitian berjumlah 158 pegawai yang terlibat dalam pengelolaan BLUD, dengan sampel 61 responden yang dipilih melalui purposive sampling. Data dikumpulkan menggunakan kuesioner berskala Likert dan dianalisis dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa pemanfaatan teknologi informasi berpengaruh negatif signifikan terhadap pelaporan kinerja BLUD (p=0,005), kompetensi sumber daya manusia berpengaruh negatif signifikan (p=0,006), dan pengawasan fungsional berpengaruh negatif signifikan (p=0,019). Secara simultan, ketiga variabel berpengaruh signifikan (p=0,000) dengan Adjusted R Square 0,319. Kesimpulannya, peningkatan pelaporan kinerja BLUD memerlukan integrasi sistem, penguatan kompetensi teknis, pembagian tugas yang jelas, dan pengawasan konstruktif.
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