Maximizing the Effectiveness and Efficiency of the Responsibility Center Function Towards Healthy Financial Performance at Course and Training Institutions in Banyuwangi, East Java
Keywords:
Responsibility Center, effectiveness, efficiency, financial performance, LKPAbstract
This study analyzes the influence of the effectiveness and efficiency of the Responsibility Center on the financial performance of Course and Training Institutions (LKP) in Banyuwangi. Using a quantitative approach with data from 55 LKP, the regression results show that both variables have a positive and significant effect on financial performance. The effectiveness and efficiency of work unit management has been proven to increase the stability and profitability of the institution. These findings underscore the importance of accountability systems in strengthening the governance and financial sustainability of training institutions.
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