PENGELOLAAN KEUANGAN RUMAH SAKIT DILIHAT DARI PENERAPAN BADAN LAYANAN UMUM

Judul : PENGELOLAAN KEUANGAN RUMAH SAKIT DILIHAT DARI PENERAPAN BADAN LAYANAN UMUM

Penulis : Susi Sugiyarsih

Kutipan : DAFTAR PUSTAKA Azwar, Azrul. 1996. Pengantar Administrasi Kesehatan. Jakarta: Bina Rupa Aksara. Juliantara, Dadang. 2005. Peningkatan Kapasitas Pemerintah Daerah dalam Pelayanan Publik. Yogyakarta: Pembaruan. Kamus Besar Bahasa Indonesia, Edisi Keempat, 2008, Gramedia Pustaka Utama, Jakarta. Kurniawan, Agung.2005. Transformasi Pelayanan Publik. Yogyakarta: Pembaruan. Nurdjaman, Progo. 2004. Penyelenggaraan Pemerintah Umum. Jakarta : Departemen Dalam Negeri RI. Undang-Undang No. 44 Tahun 2009 tentang rumah sakit. Peraturan Pemerintah Republik Indonesia Nomor 23 Tahun 2005 Tentang Pengelolaan Keuangan Badan Layanan Umum.

Penerbit : FE UNTAG CIREBON

Edisi : Vol. 5 • No. 1 • Januari-Juni 2016 JURNAL EKONOMI ISSN: 2302-7169

ABSTRAK

As one of the institutions of the public service has an important role to the improvement of public health degrees. Hospitals are required to be able to serve the community, developing and independent and must be able to compete and provide quality and affordable services for the community. with the concept of financial management pattern of BLU is the hospital expected to increase professionalism, encourage enterpreneureship, transparency, and accountability in the public service of the order. BLU is expected to provide flexibility due to the financial management community and the business world is moving dynamically, so that government agencies that perform public services. In financial management demands good governance (good governance) in order to provide added value to the community, Governments, investors, and employees own BLU, as well as other stakeholders. With the implementation of the financial management policy menerapakan, the hospital must run two accounting systems simultaneously (Government Accounting and financial accounting). With conducting financial management flexibility not always be bad for agencies, thus providing the ease and smoothness of the course of the operations of the hospital, it is expected to increase the performance of hospitals, good operational performance, financial performance or the quality of service performance.

Kata kunci : Flexibility, financial, hospital, public service.

File : 5. Susi Sugiarsih, Dra., MSi..doc

2016-12-19 10:04:25



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