UNIVERSITAS AIRLANGGA



Detail Article

Administrasi dan Kebijakan Kesehatan

ISSN 1412-8853

Vol. 3 / No. 2 / Published : 2005-05

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Original Article :

Analysis of budgeting system characterisitic influence on financial performance through manager’s motivation and operational performance of surabaya islamic hospital

Author :

  1. Siti Yatimah*1
  2. Stefanus Supriyanto*2
  3. Bambang Tjahjadi*3
  1. Rumah Sakit Islam, Jl. A. Yani 2-4, Surabaya 60243, Indonesia
  2. Bagian Administrasi Kesehatan Masyarakat FKM Universitas Airlangga, Jl. Mulyorejo Kampus C UNAIR, Surabaya, 60115, Indonesia
  3. Fakultas Ekonomi, Universitas Airlangga, Surabaya

Abstract :

Budgeting is a crucial element in management control system. It does not only function as a means of planning and control, but has also become an instrument for coordination, communication, performance evaluation, and relationship between characteristic of budgeting system and motivation aspect. A prevalent problem at Surabaya Islamic Hospital (SIH) is a decreasing trend which happened upon operational and financial performances consecutively from 1996 until 2001. Some factors that may be influential toward those decreasing performances were organizational, societal, and environmental perspectives. In this particular case, the point of observation will be merely upon the organizational perspective, i.e. the characteristic of budgeting system, manager’s motivation, operational and financial performances. The purpose of this research was to analyze the budgeting system characteristic influence on financial performance through manager’s motivation and operational performance of SIH. This research used three types of data collection. Those were observation, documentation, and followed by interviewing respondents consisted of all managers and several patients of the VIP Rooms and of SIH Third Class Rooms. Conducted in March–April 2003, the collected data was processed both qualitatively and quantitatively by means of Structural Equation Modelling (SEM) analytical technique to observe the influence of variables. The result showed that the budgeting system belonged to SIH performed a bottom-up style with several characteristics closely related to motivation. However, not all of the budgeting system characteristics significantly influenced the financial performance. In conclusion, it was presumably that the Surabaya Islamic Hospital had not yet applied the budget function as a performance evaluating and motivating factor, but more oriented towards the hospital internal interest.

Keyword :

budgeting system characteristic, manager’s motivation, operational and financial performance.,


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Archive Article

Cover Media Content

Volume : 3 / No. : 2 / Pub. : 2005-05
  1. The Influence Of Communication Effectiveness, Technical And Functional Service Quality Of Surabaya Oncology Clinic On Patient-relationship Commitment Through Patients’ Trust
  2. Efforts To Achieve A Nutrition Program Minimal Service Standard At Glagah Health Center Of Lamongan District (a Benchmarking Study At Kembang Bahu Health Center Of Lamongan District)
  3. Cost Containment Analysis As A Cost Recovery Rate Improvement Effort For Surabaya Islamic Hospital Radiology Unit
  4. Developing A Reagent Inventory Control Model At Gleneagles Diagnostic Centre Surabaya
  5. Analysis On The Influence Of Lecturers’ Performance And Teaching-learning Process To Students’ Academic Achievement Of Surabaya Anesthesiology Nursing Study Program
  6. Analysis Of Budgeting System Characterisitic Influence On Financial Performance Through Manager’s Motivation And Operational Performance Of Surabaya Islamic Hospital

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