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This study is intended to analyze the implementation of the value for money approach in assessing financial performance at RSUD Kota Tangerang during the period of 2022–2024. The research employs a descriptive quantitative approach using secondary data derived from budget realization reports. This analysis carried out using three main ratios: economy, efficiency, and effectiveness. The findings show that the hospital’s financial performance is categorized as economical, as reflected by economy ratios under 100% throughout the observed year. In terms of effectiveness, performance was considered effective in 2022 and 2023 but declined in 2024, indicating that the revenue target was not fully achieved. Meanwhile, efficiency performance remains suboptimal, as efficiency ratios exceed 100%, suggesting that the costs incurred are higher than the revenue generated. Overall, the hospital demonstrates the ability to manage its budget economically and achieve revenue targets, but still faces challenges in improving resource efficiency. Therefore, efforts are needed to optimize cost management and enhance service productivity to achieve a balance among economy, efficiency, and effectiveness in line with the value for money principles.

In the era of globalization, public organizations such as the Manpower Office of Tasikmalaya City face complex challenges. Effective human resource (HR) management is key to achieving organizational goals and providing the best possible service. Employee commitment, which is influenced by leadership and organizational climate, is an important factor in achieving this. This research aims to analyze the influence of leadership and organizational climate on employee commitment in the Manpower Office of Tasikmalaya City. This research uses a quantitative method with a survey data collection technique through questionnaires to 45 employees. The data was analyzed using the multiple linear regression analysis technique. The results of the study show that leadership and organizational climate have a significant simultaneous and partial influence on employee commitment. This means that good leadership and organizational climate can increase employee commitment. This research provides important implications for the Manpower Office of Tasikmalaya City in increasing employee commitment through effective leadership and organizational climate. This can contribute to improving performance and achieving organizational goals.

This study aims to analyze the influence of leadership style, motivation, and competence on employee performance at the Regional Public Service Agency (BLUD) of Banjar City General Hospital. The problems raised include four main things: (1) the influence of leadership style on employee performance, (2) the influence of motivation on employee performance, (3) the influence of competence on employee performance, and (4) the influence of the combination of leadership style, motivation, and competence on employee performance. The method used is descriptive with data analysis through validity tests, reliability tests, descriptive statistics, and multiple regression analysis. The results of the study indicate that (1) leadership style has a positive effect on employee performance, (2) work motivation has a positive effect on employee performance, (3) competence has a positive effect on employee performance, and (4) increasing leadership style, motivation, and competence together can improve employee performance at BLUD RSU Banjar City.