Operational Efficiency as Mediator of Budget Planning, Financial Control, and Financial Performance at RSUD Kotamobagu

Purpose: This study aims to examine the effect of budget planning and financial control on financial performance, both directly and indirectly through operational efficiency as a mediating variable at RSUD Kotamobagu. 
Research Methodology: A quantitative approach with a causal associative design was employed using path analysis. Data were collected through questionnaires from 50 respondents involved in budget planning, financial management, accounting, and operational supervision. Data analysis included validity and reliability tests, classical assumption tests, path analysis, and the Sobel test. 
Results: The results indicate that budget planning significantly affects financial performance (β=0.346) and operational efficiency (β=0.205). Financial control also has a significant effect on financial performance (β=0.620) and operational efficiency (β=0.355). Operational efficiency significantly influences financial performance (β=0.360) and mediates the relationship between budget planning and financial control with financial performance. Financial control represents the most dominant factor influencing financial performance. 
Conclusions: Effective budget planning and financial control improve financial performance by strengthening operational efficiency within RSUD Kotamobagu. 
Limitations: This study is limited to one public hospital with a sample of 50 respondents, which may restrict the generalizability of the findings. 
Contributions: This study contributes to public sector financial management literature by highlighting the mediating role of operational efficiency and providing practical insights for improving hospital financial governance and resource utilization.