Budget Preparation and Internal Supervision Effects on Operational Management Effectiveness at Sandi Karsa Hospital, Makassar
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Hospital operational effectiveness depends on sound financial planning and effective internal control to ensure efficient resource allocation and service delivery. However, weaknesses in budget preparation and internal supervision may hinder effective hospital operations. This study examined the effects of budget preparation and internal supervision on operational management effectiveness at Sandi Karsa Hospital in Makassar. A quantitative descriptive-verificative design was employed, involving a population of 274 employees and 46 respondents selected through purposive sampling based on their direct involvement in budgeting, internal supervision, or operational management. Data were collected using questionnaires and documentation and analyzed through validity and reliability testing, classical assumption testing, multiple linear regression, partial and simultaneous significance tests, and the coefficient of determination. The results showed that budget preparation had a positive and significant effect on operational management effectiveness (β = 0.394; p = 0.010), while internal supervision also had a positive and significant effect (β = 0.818; p = 0.001). Both variables jointly had a significant effect (F = 73.906; p < 0.001), explaining 77.5% of the variation in operational management effectiveness (R² = 0.775). These findings demonstrate that participatory, needs-based budgeting and consistent internal supervision contribute to more effective hospital operations. Hospital management should strengthen cross-unit budget participation, implement risk-based internal monitoring, and integrate management information systems to improve operational performance and resource accountability.
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