Implications of Changes in Hospital Financial Performance Assessment as Public Services

Nurhasanah, Rosy Armaini, Maria, Yevi Dwitayanti

2018

Abstract

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

Paper Citation

in Harvard Style

Nurhasanah., Armaini R., Maria. and Dwitayanti Y. (2018). Implications of Changes in Hospital Financial Performance Assessment as Public Services. In Proceedings of the 2nd Forum in Research, Science, and Technology - FIRST, ISBN 978-989-758-574-6, pages 104-107. DOI: 10.5220/0009153200002500

in Bibtex Style

@conference{first18,
author={Nurhasanah and Rosy Armaini and Maria and Yevi Dwitayanti},
title={Implications of Changes in Hospital Financial Performance Assessment as Public Services},
booktitle={Proceedings of the 2nd Forum in Research, Science, and Technology - FIRST,},
year={2018},
pages={104-107},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009153200002500},
isbn={978-989-758-574-6},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd Forum in Research, Science, and Technology - FIRST,
TI - Implications of Changes in Hospital Financial Performance Assessment as Public Services
SN - 978-989-758-574-6
AU - Nurhasanah.
AU - Armaini R.
AU - Maria.
AU - Dwitayanti Y.
PY - 2018
SP - 104
EP - 107
DO - 10.5220/0009153200002500