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ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA BENDAHARA PENGELUARAN PADA SATKER POLITEKNIK KESEHATAN

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 6 No. 1 (2023) · pp. 53–66

DOI
10.52062/.v6i1.3175
Published
2023-08-15
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)
Language
eng

Abstract

AbstractThis study aims to empirically examine the factors that affect the performance of the expendituretreasurer and to find out what factors have the most influence on the performance of the expendituretreasurer in the Health Polytechnic work unit of the Directorate General of Health Personnel. Thistype of research in this study uses exploratory factor analysis (EFA). Data was collected bydistributing questionnaires to all expenditure treasurers of health polytechnics of the DirectorateGeneral of Health Workers throughout Indonesia. The sample of this research is all expendituretreasurers, totaling 38 people from 38 working units.The results of this study indicate that there are three factors that influence the performance of theexpenditure treasurer at the Health Polytechnic Satker, namely Hard Skill, Soft Skill and motivationwhere these factors actually come from the 9 initial variables of the study. The most dominant factorinfluencing the performance of the expenditure treasurer at the Health Polytechnic Satker is hardskill. The variance value of the hard skill factor is 42.832%, the soft skill is 14.836%, and themotivation factor is 8.513%.Keywords: Health Polytechnic; EFA; Hard Skill; Soft Skill; MotivationAbstrakPenelitian ini bertujuan untuk menguji secara empiris faktor-faktor yang mempengaruhi kinerjabendahara pengeluaran serta untuk mengetahui faktor-faktor apa saja yang paling berpengaruhterhadap kinerja bendahara pengeluaran pada satuan kerja Politeknik Kesehatan Direktorat JenderalTenaga Kesehatan. Jenis Penelitian dalam penelitian ini menggunakan eksploratory factor analyisis(EFA). Pengumpulan data dilakukan dengan menyebarkan kuesioner pada seluruh bendaharapengeluaran politeknik kesehatan Direktorat Jenderal Tenaga Kesehatan di seluruh Indonesia.Sampel penelitian ini adalah seluruh bendahara pengeluaran yang berjumlah 38 orang dari 38satker.Hasil penelitian ini menunjukkan bahwa terdapat tiga faktor yang memberi pengaruh terhadapkinerja bendahara pengeluaran pada Satker Politeknik Kesehatan yaitu Hard Skill, Soft Skill danmotivasi yang mana faktor-faktor tersebut sesungguhnya berasal dari 9 variabel awal penelitian.Faktor yang paling dominan mempengaruhi kinerja bendahara pengeluaran pada Satker PoliteknikKesehatan adalah hard skill. Nilai varians faktor hard skill sebesar 42,832%, soft skill sebesar14,836%, dan faktor motivasi sebesar 8,513%.Kata kunci: Politeknik Kesehatan; EFA; Hard Skill; Soft Skill; Motivasi

Collaboration network of the authors

40 authors · 105 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Bill J. C PangayowAffiliation unknown9
Juliana WaromiAffiliation unknown4
Mariolin SanggenafaAffiliation unknown3
Kurniawan PatmaAffiliation unknown3
Otniel SafkaurAffiliation unknown3
Ulfah Rizky MusliminAffiliation unknown2
Meinarni AsnawiAffiliation unknown2
Paulus K. Allo LayukAffiliation unknown2
Arius KambuAffiliation unknown2
Siti RofingatunAffiliation unknown2
Gunung Hasian SiahaanAffiliation unknown1
Rodika WakerkwaAffiliation unknown1
Klara WonarAffiliation unknown1
Edwin UmboraAffiliation unknown1
Sylvia C DaatAffiliation unknown1
Yulens Frits BonaiAffiliation unknown1
Irmawati TangkoAffiliation unknown1
Melyanus BonsapiaAffiliation unknown1
B. Elitha BharantiAffiliation unknown1
Nuh Saneraro FakdawerAffiliation unknown1
Balthazar KambuayaAffiliation unknown1
Deson WanimboAffiliation unknown1
Jhon BlesiaAffiliation unknown1
Aaron SimanjuntakAffiliation unknown1
Bill PangayowAffiliation unknown1
Allan MuraramAffiliation unknown1
Sylvia DaatAffiliation unknown1
Kristian RadjibuAffiliation unknown1
Theo AllolayukAffiliation unknown1
Mateus WelerubunAffiliation unknown1
Maylen K.P. KambuayaAffiliation unknown1
Frendy Gerson Simon AroyAffiliation unknown1
Selceani TandibuaAffiliation unknown1
Liana Dessy WulandariAffiliation unknown1
Yuni NuryaniAffiliation unknown1
Christi Novita LorensaAffiliation unknown1
Rachmad Putra RamadhanAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/AAA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA BENDAHARA PENGELUARAN PADA SATKER POLITEKNIK KESEHATAN</dc:title>
	<dc:creator>Akbar, Anggi Anggara</dc:creator>
	<dc:creator>Falah, Syaikhul</dc:creator>
	<dc:creator>Kambuaya, Maylend</dc:creator>
	<dc:description xml:lang="en-US">AbstractThis study aims to empirically examine the factors that affect the performance of the expendituretreasurer and to find out what factors have the most influence on the performance of the expendituretreasurer in the Health Polytechnic work unit of the Directorate General of Health Personnel. Thistype of research in this study uses exploratory factor analysis (EFA). Data was collected bydistributing questionnaires to all expenditure treasurers of health polytechnics of the DirectorateGeneral of Health Workers throughout Indonesia. The sample of this research is all expendituretreasurers, totaling 38 people from 38 working units.The results of this study indicate that there are three factors that influence the performance of theexpenditure treasurer at the Health Polytechnic Satker, namely Hard Skill, Soft Skill and motivationwhere these factors actually come from the 9 initial variables of the study. The most dominant factorinfluencing the performance of the expenditure treasurer at the Health Polytechnic Satker is hardskill. The variance value of the hard skill factor is 42.832%, the soft skill is 14.836%, and themotivation factor is 8.513%.Keywords: Health Polytechnic; EFA; Hard Skill; Soft Skill; MotivationAbstrakPenelitian ini bertujuan untuk menguji secara empiris faktor-faktor yang mempengaruhi kinerjabendahara pengeluaran serta untuk mengetahui faktor-faktor apa saja yang paling berpengaruhterhadap kinerja bendahara pengeluaran pada satuan kerja Politeknik Kesehatan Direktorat JenderalTenaga Kesehatan. Jenis Penelitian dalam penelitian ini menggunakan eksploratory factor analyisis(EFA). Pengumpulan data dilakukan dengan menyebarkan kuesioner pada seluruh bendaharapengeluaran politeknik kesehatan Direktorat Jenderal Tenaga Kesehatan di seluruh Indonesia.Sampel penelitian ini adalah seluruh bendahara pengeluaran yang berjumlah 38 orang dari 38satker.Hasil penelitian ini menunjukkan bahwa terdapat tiga faktor yang memberi pengaruh terhadapkinerja bendahara pengeluaran pada Satker Politeknik Kesehatan yaitu Hard Skill, Soft Skill danmotivasi yang mana faktor-faktor tersebut sesungguhnya berasal dari 9 variabel awal penelitian.Faktor yang paling dominan mempengaruhi kinerja bendahara pengeluaran pada Satker PoliteknikKesehatan adalah hard skill. Nilai varians faktor hard skill sebesar 42,832%, soft skill sebesar14,836%, dan faktor motivasi sebesar 8,513%.Kata kunci : Politeknik Kesehatan; EFA; Hard Skill; Soft Skill; Motivasi</dc:description>
	<dc:publisher xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:publisher xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:date>2023-08-15</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/AAA/article/view/3175</dc:identifier>
	<dc:identifier>10.52062/.v6i1.3175</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 6 No. 1: Mei 2023; 53-66</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 6 No 1: Mei 2023; 53-66</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/AAA/article/view/3175/2412</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
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