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kinerja keuangan dipengaruhi likuiditas rentabilitas job dicipline and employee job satisfaction training development organizational culture manajemen sdm manajemen personalia manajemen organisasi pengendalian intern lembaga non bank kredit pengelolaan keuangan daerah otonomi daerah responsiveness assurances empathy tangibles reliability patient satisfaction level of education accrual based government accounting standards training and quality of information technolog efektif persediaan barang dagang tidak efektif iman rasul allah