ANALYSIS OF PATTERNS FINANCIAL MANAGEMENT POLICY OF LOCAL PUBLIC SERVICE AGENCIES

Arie Rusmayani, Lilik Handajani, Erna Widiastuty

Abstract


Public Health Centres (here after called Puskesmas) is one of the units within the health sector that provide direct services to the public. Therefore, the health center would always be required to give their best performance for the sake of improving public health. At 2016, Puskesmas in West Lombok district is the only Puskesmas in the region of West Nusa Tenggara Province which has been running financial management pattern Public Service Agency (BLUD). To be able to run this new policy would require the readiness of Puskesmas-related factors that could affect the success of the implementation. This study wanted to see and obtain empirical evidence that the quality of human resources, organizational commitment, communication, infrastructure facilities have an influence on the implementation of the Financial Management BLUDs at Puskesmas in West Lombok regency. Tests conducted on 77 respondents, where respondents in this study is the management and the fungtional of financials. The research model using the structural model analysis with smartPLS. The results of the four variables were tested showed that the quality of human resources positive effect on the implementation of financial management pattern BLUDs Puskesmas. While the organizational commitment, communication, and infrastructure not affect the implementation of the financial management pattern BLUDs Puskesmas. Although it does not directly affect the implementation of the financial management pattern BLUDs, but in practice a strong organizational commitment, effective communication and adequate infrastructure has been met with both at Puskesmas. The implication of this research is that by improving the quality of human resources will be able to support the success of financial management pattern BLUDs to run a financial management in accordance with the expected goals.
Keywords:Policy Implementation, Financial Management, Public Service Agency, BLUD, Puskesmas

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