Determinants of the Quality of Financial Reports of Blud Community Health Centers in Pekanbaru City
The Public Health Center (BLUD) must prepare two types of financial reports: one as an accounting entity to be consolidated with the Health Office, and the other as a reporting entity to be audited by an external auditor. Therefore, the Public Health Center (BLUD) prepares two reports: one for cons...
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| Format: | Article |
| Language: | English |
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Universitas KH Abdul Chalim, Prodi Ekonomi Syariah
2025-07-01
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| Series: | Indonesian Interdisciplinary Journal of Sharia Economics |
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| Online Access: | https://e-journal.uac.ac.id/index.php/iijse/article/view/8018 |
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| author | Raudhatul Jannah AR R. Septian Armel Wira Ramashar Mentari Dwi Aristi |
| author_facet | Raudhatul Jannah AR R. Septian Armel Wira Ramashar Mentari Dwi Aristi |
| author_sort | Raudhatul Jannah AR |
| collection | DOAJ |
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The Public Health Center (BLUD) must prepare two types of financial reports: one as an accounting entity to be consolidated with the Health Office, and the other as a reporting entity to be audited by an external auditor. Therefore, the Public Health Center (BLUD) prepares two reports: one for consolidation, which is prepared following Government Accounting Standards (SAP), while the other for the reporting entity, which is prepared in accordance with Financial Accounting Standards (SAK). The objective of this study is to examine the relationship between professionalism, organizational culture, utilization of information technology, and the role of the inspectorate on the quality of financial reports at BLUD Puskesmas in Pekanbaru City. Quantitative research, samples using purposive sampling techniques, and data collection methods by distributing questionnaires via Google Form and sending them directly to each BLUD Health Center. The results of this study indicate that professionalism, organizational culture, and the role of the inspectorate are the three main factors in achieving good quality financial reports, while the use of information technology is not able to be a factor that can support the good quality of the BLUD Puskesmas financial reports in Pekanbaru City.
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| format | Article |
| id | doaj-art-fa01961ad0e54a76bd5f08e16b2affcf |
| institution | Kabale University |
| issn | 2621-606X |
| language | English |
| publishDate | 2025-07-01 |
| publisher | Universitas KH Abdul Chalim, Prodi Ekonomi Syariah |
| record_format | Article |
| series | Indonesian Interdisciplinary Journal of Sharia Economics |
| spelling | doaj-art-fa01961ad0e54a76bd5f08e16b2affcf2025-08-20T03:31:59ZengUniversitas KH Abdul Chalim, Prodi Ekonomi SyariahIndonesian Interdisciplinary Journal of Sharia Economics2621-606X2025-07-018310.31538/iijse.v8i3.8018Determinants of the Quality of Financial Reports of Blud Community Health Centers in Pekanbaru CityRaudhatul Jannah ARR. Septian ArmelWira RamasharMentari Dwi Aristi The Public Health Center (BLUD) must prepare two types of financial reports: one as an accounting entity to be consolidated with the Health Office, and the other as a reporting entity to be audited by an external auditor. Therefore, the Public Health Center (BLUD) prepares two reports: one for consolidation, which is prepared following Government Accounting Standards (SAP), while the other for the reporting entity, which is prepared in accordance with Financial Accounting Standards (SAK). The objective of this study is to examine the relationship between professionalism, organizational culture, utilization of information technology, and the role of the inspectorate on the quality of financial reports at BLUD Puskesmas in Pekanbaru City. Quantitative research, samples using purposive sampling techniques, and data collection methods by distributing questionnaires via Google Form and sending them directly to each BLUD Health Center. The results of this study indicate that professionalism, organizational culture, and the role of the inspectorate are the three main factors in achieving good quality financial reports, while the use of information technology is not able to be a factor that can support the good quality of the BLUD Puskesmas financial reports in Pekanbaru City. https://e-journal.uac.ac.id/index.php/iijse/article/view/8018Public Service Agency, Quality of Financial Reports |
| spellingShingle | Raudhatul Jannah AR R. Septian Armel Wira Ramashar Mentari Dwi Aristi Determinants of the Quality of Financial Reports of Blud Community Health Centers in Pekanbaru City Indonesian Interdisciplinary Journal of Sharia Economics Public Service Agency, Quality of Financial Reports |
| title | Determinants of the Quality of Financial Reports of Blud Community Health Centers in Pekanbaru City |
| title_full | Determinants of the Quality of Financial Reports of Blud Community Health Centers in Pekanbaru City |
| title_fullStr | Determinants of the Quality of Financial Reports of Blud Community Health Centers in Pekanbaru City |
| title_full_unstemmed | Determinants of the Quality of Financial Reports of Blud Community Health Centers in Pekanbaru City |
| title_short | Determinants of the Quality of Financial Reports of Blud Community Health Centers in Pekanbaru City |
| title_sort | determinants of the quality of financial reports of blud community health centers in pekanbaru city |
| topic | Public Service Agency, Quality of Financial Reports |
| url | https://e-journal.uac.ac.id/index.php/iijse/article/view/8018 |
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