Implications of Changes in Hospital Financial Performance Assessment as Public Services

Maria and Nurhasanah and Armaini, Rosy and Dwitayanti, Yevi (2018) Implications of Changes in Hospital Financial Performance Assessment as Public Services. Forum In Research, Science and Technology (FIRST): International Conference. pp. 104-107. ISSN 2461-0739

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Assessment of the financial performance of the Public Service Agency (BLU) of the Hospital as an important public service. The results of the study became a measure of hospital success in implementing BLU Financial Management Patterns (PPK-BLU). The study was conducted at 31 hospitals using APBN 2013-2016. This study examines the impact of policy change/performance appraisal regulations according to the Decision of Minister of Health (Kemenkes) number 1981/MENKES/SK/XII/2010 and the Treasury Director General Regulation number 34/2014 on the level of independence of Hospitals. Financial performance is measured based on financial ratios which are the criteria in the two regulations. The results of this study are expected to contribute to BLU/BLUD Hospital, especially Hospital BLU under the Ministry of Health in an effort to achieve the level of independence from the use of APBN funds.

Item Type: Article
Uncontrolled Keywords: Public service agency, state budget, financial performance
Subjects: H Social Sciences > HB Economic Theory
Divisions: Accounting > Proceeding and Seminar
Depositing User: Mrs Trisni Handayani
Date Deposited: 25 Jun 2023 07:18
Last Modified: 25 Jun 2023 07:18

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