DETERMINAN KEPATUHAN PELAKSANAAN TUPOKSI SATUAN PELAYANAN PEMENUHAN GIZI KOTA PALEMBANG: PENDEKATAN ANALISIS JALUR

Abstract

This study aims to analyze the determinants of compliance with main duties and functions at the Nutrition Fulfillment Service Unit (SPPG) in Palembang City, focusing on the roles of leadership integrity and budget management accountability. This quantitative causal study utilized path analysis based on Partial Least Squares Structural Equation Modeling (PLS-SEM) executed via SmartPLS. Primary data were gathered through questionnaires administered to purposively sampled respondents, comprising SPPG Heads, Nutrition Supervisors, and Financial Supervisors across sub-districts. The bootstrapping results revealed that leadership integrity has a positive but insignificant effect on compliance with main duties and functions, thereby rejecting the first hypothesis. Conversely, budget management accountability exerts a positive and significant effect on compliance with main duties and functions, thus supporting the second hypothesis. The coefficient of determination indicates that these exogenous variables explain a substantial portion of the variance in compliance with main duties and functions. These findings imply that leadership integrity serves as an ethical foundation (soft control), while budget accountability (hard control) optimally reinforces SPPG operational compliance.

Keywords: Leadership Integrity, Budget Accountability, Tupoksi Compliance