Untitled - Journal | Unair

Table of Contents
No.
Title
Page
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
-
Vol. 3 - No. 2 / 2005-05
TOC : , and page : -
Analysis of Budgeting System Characterisitic Influence on Financial
Performance through Manager’s Motivation and Operational Performance of
Surabaya Islamic Hospital
Analisis Pengaruh Karakteristik Sistem Penganggaran terhadap Kinerja
Finansial Melalui Motivasi Manajer dan Kinerja Operasional di RSI Surabaya
1. Siti Yatimah --> Rumah Sakit Islam, Jl. A. Yani 2-4, Surabaya 60243, Indonesia
2. Stefanus Supriyanto --> Bagian Administrasi Kesehatan Masyarakat FKM Universitas Airlangga, Jl. Mulyorejo
Kampus C UNAIR, Surabaya, 60115, Indonesia
3. Bambang Tjahjadi --> 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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