Articles

The Influence of SKPD Performance Characteristics, Education Level, Human Resource Competence and Technology Ultilization on the Quality of Regional Financial Reports of the Simeulue District Government

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Budget, and can be used as a pratical guide fro every policy maker in managing the budget. The purpose of this study was to determine the effect of SKPD performance, education level, human resource competence and information tecnology utilization on the quality of financial report. The population in this study were all regional devices totaling 45 (forty-five) SKPD (Reginal Work Units) in Simeulue Regency with a total of 180 (one hundred and eighty) respndents used in this study using a sample of Budget Users (PA), Commitment Making Officers (PPK), Technical Implementation Officers of Activities (PPTK), and Expenditure Treasurers as Research Smaples. Data analysis in this study used multiple linear regression which was prosessed with the SPSS program. The results showed that the influence of SKPD performance, education level, human resource competence and utilization of information technology had a positive and significant effect on the quality of regional financial reports. Human Resource Competencies Positively Affect the Quality of Regional Apparatus Financial Reports, Utilization of Information Technology Positively Affects the Quality of Regional Apparatus Financial Reports in Simeulue Regency. The implications of the results of this study are expected to be an evaluation material for policy makers in improving the Quality of Regional Financial Reports, and can be used as practical guidelines for every policy maker in financial reports.

Factors Related To Public Behavior towards Patients with Mental Disorders in Buton Utara District

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Background: People with mental disorders often get greater stigma and discrimination from the surrounding community than individuals who suffer from other medical illnesses. This treatment is due to ignorance or misunderstanding of family or community members regarding mental disorders. This study aims to determine the determinants of community behavior towards people with mental disorders.

Method: This type of research is an observational analytic using a cross-sectional design which was carried out in North Buton Regency in October 2022 involving 86 respondents who were selected randomly.

Results: The results showed that the behavior of the majority was good as many as 47 respondents (54.7%), followed by poor behavior as many as 39 respondents (45.3%). Community behavior towards people with mental disorders in North Buton Regency is related to income (p-value 0.043), knowledge (p-value 0.000), attitude (p-value 0.014) and is not related to education level (p-value 0.489). Knowledge is the factor most related to people’s behavior towards people with mental disorders in North Buton Regency.

Conclusion: The conclusion of the study is that people’s behavior towards people with mental disorders is related to good knowledge, good attitudes, and income.