The Service Quality of Community Health Centers During the COVID-19 Pandemic: Do Governance Practices Benefit?
Research aims: This study aims to examine the role of internal control on the service quality of community health centers in handling the COVID-19 pandemic with transparency and accountability budget management as intervening variables. Design/Methodology/Approach: The population of this study was a...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Muhammadiyah Yogyakarta
2022-05-01
|
| Series: | Journal of Accounting and Investment |
| Subjects: | |
| Online Access: | https://journal.umy.ac.id/index.php/ai/article/view/14324 |
| _version_ | 1811196235779932160 |
|---|---|
| author | Suryo Pratolo Arifin Hamsyah Mukti Hafiez Sofyani |
| author_facet | Suryo Pratolo Arifin Hamsyah Mukti Hafiez Sofyani |
| author_sort | Suryo Pratolo |
| collection | DOAJ |
| description | Research aims: This study aims to examine the role of internal control on the service quality of community health centers in handling the COVID-19 pandemic with transparency and accountability budget management as intervening variables.
Design/Methodology/Approach: The population of this study was all community health centers located in the Special Region of Yogyakarta Province. The cluster sampling technique was used in determining the samples. Eighty-two community health centers participated in this study. Data were collected by distributing questionnaires. Partial Least Square (PLS) was employed to test the hypotheses.
Research findings: The results revealed that, during the COVID-19 pandemic, internal control implementation was not associated directly with the service quality of the community health center. Instead, the association was mediated by transparency, not accountability. Additionally, transparency independently was associated with service quality.
Theoretical contribution/Originality: This study extends the literature by examining the role of good governance mechanisms and principles in the community health center context by positioning transparency and accountability as intervening. In addition, this research was conducted in the context of the COVID-19 pandemic, where the service quality of community health centers has a crucial role in dealing with people exposed to COVID-19.
Practitioner/Policy implication: The results of this study can be used as input for the relevant regulator to improve the service quality of community health centers through good governance practices.
Research limitation/Implication: This research only involved community health centers in the Special Region of Yogyakarta Province as samples. |
| first_indexed | 2024-04-12T00:55:13Z |
| format | Article |
| id | doaj.art-e0d387314f3f460d8fcb9757385c725d |
| institution | Directory Open Access Journal |
| issn | 2622-3899 2622-6413 |
| language | English |
| last_indexed | 2024-04-12T00:55:13Z |
| publishDate | 2022-05-01 |
| publisher | Universitas Muhammadiyah Yogyakarta |
| record_format | Article |
| series | Journal of Accounting and Investment |
| spelling | doaj.art-e0d387314f3f460d8fcb9757385c725d2022-12-22T03:54:38ZengUniversitas Muhammadiyah YogyakartaJournal of Accounting and Investment2622-38992622-64132022-05-0123236037810.18196/jai.v23i2.143246003The Service Quality of Community Health Centers During the COVID-19 Pandemic: Do Governance Practices Benefit?Suryo Pratolo0Arifin Hamsyah Mukti1Hafiez Sofyani2Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Special Region of YogyakartaDepartment of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Special Region of YogyakartaDepartment of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Special Region of YogyakartaResearch aims: This study aims to examine the role of internal control on the service quality of community health centers in handling the COVID-19 pandemic with transparency and accountability budget management as intervening variables. Design/Methodology/Approach: The population of this study was all community health centers located in the Special Region of Yogyakarta Province. The cluster sampling technique was used in determining the samples. Eighty-two community health centers participated in this study. Data were collected by distributing questionnaires. Partial Least Square (PLS) was employed to test the hypotheses. Research findings: The results revealed that, during the COVID-19 pandemic, internal control implementation was not associated directly with the service quality of the community health center. Instead, the association was mediated by transparency, not accountability. Additionally, transparency independently was associated with service quality. Theoretical contribution/Originality: This study extends the literature by examining the role of good governance mechanisms and principles in the community health center context by positioning transparency and accountability as intervening. In addition, this research was conducted in the context of the COVID-19 pandemic, where the service quality of community health centers has a crucial role in dealing with people exposed to COVID-19. Practitioner/Policy implication: The results of this study can be used as input for the relevant regulator to improve the service quality of community health centers through good governance practices. Research limitation/Implication: This research only involved community health centers in the Special Region of Yogyakarta Province as samples.https://journal.umy.ac.id/index.php/ai/article/view/14324service qualityinternal controltransparencyaccountability |
| spellingShingle | Suryo Pratolo Arifin Hamsyah Mukti Hafiez Sofyani The Service Quality of Community Health Centers During the COVID-19 Pandemic: Do Governance Practices Benefit? Journal of Accounting and Investment service quality internal control transparency accountability |
| title | The Service Quality of Community Health Centers During the COVID-19 Pandemic: Do Governance Practices Benefit? |
| title_full | The Service Quality of Community Health Centers During the COVID-19 Pandemic: Do Governance Practices Benefit? |
| title_fullStr | The Service Quality of Community Health Centers During the COVID-19 Pandemic: Do Governance Practices Benefit? |
| title_full_unstemmed | The Service Quality of Community Health Centers During the COVID-19 Pandemic: Do Governance Practices Benefit? |
| title_short | The Service Quality of Community Health Centers During the COVID-19 Pandemic: Do Governance Practices Benefit? |
| title_sort | service quality of community health centers during the covid 19 pandemic do governance practices benefit |
| topic | service quality internal control transparency accountability |
| url | https://journal.umy.ac.id/index.php/ai/article/view/14324 |
| work_keys_str_mv | AT suryopratolo theservicequalityofcommunityhealthcentersduringthecovid19pandemicdogovernancepracticesbenefit AT arifinhamsyahmukti theservicequalityofcommunityhealthcentersduringthecovid19pandemicdogovernancepracticesbenefit AT hafiezsofyani theservicequalityofcommunityhealthcentersduringthecovid19pandemicdogovernancepracticesbenefit AT suryopratolo servicequalityofcommunityhealthcentersduringthecovid19pandemicdogovernancepracticesbenefit AT arifinhamsyahmukti servicequalityofcommunityhealthcentersduringthecovid19pandemicdogovernancepracticesbenefit AT hafiezsofyani servicequalityofcommunityhealthcentersduringthecovid19pandemicdogovernancepracticesbenefit |