EVALUATION OF FOLLOW-UP IMPLEMENTATION ON THE RESULTS RECOMMENDATIONS OF BPK's PERFORMANCE EXAMINATION IN IMPROVING GOVERNMENT INSTITUTION PERFORMANCE ACCOUNTABILITY - PERFORMANCE ACCOUNTABILITY STUDY AT RATU ZALECHA GENERAL HOSPITAL MARTAPURA, INDONESIA

Agustinus Dompak Sitakar, Hary Supriadi, Mukhtar Sarman

Abstract


The performance of the Ratu Zalecha Martapura Regional Hospital was audited by the Supreme Audit Agency and has received a report on the results of the audit which included recommendations that must be carried out and an action plan stated by the RSUD to complete the recommendations. But there are still many recommendations that have not been implemented and resolved. The purpose of this study was to find the root cause of the still low implementation of the BPK recommendations from the period of time that should have been completed. The research design used in evaluative research research uses a fishbone diagram model. Data collection was conducted in three ways, namely obtaining progress data on the implementation of follow-up recommendations from the South Kalimantan Provincial BPK Representatives, in-depth interviews, and Focus Group Discussion. The unit that becomes the data analysis is the management performance of Ratu Zalecha Martapura General Hospital in implementing follow-up actions on BPK recommendations. The findings of this study are the root of the problems in the implementation of the BPK's recommendations on the performance of the Ratu Zalecha Martapura Regional Hospital. Constraints encountered in the form of limited funds and the slow flow of funds from the Ratu Zalecha Regional Hospital have an impact on all sectors such as human resource development and physical infrastructure.

 

Article visualizations:

Hit counter

DOI

Keywords


evaluation of following implementation; recommendation of BPK performance examination; performance accountability

Full Text:

PDF

References


Adisasmita, R. 2011. Pengelolaan Pendapatan dn Anggaran Daerah. Yogyakarta: Graha Ilmu.

Rahmanurrasjid, A. 2008. Akuntabilitas dan Transparansi Dalam Pertanggungjawaban Pemerintah Derah untuk Mewujudkan Pemerintahan yang Baik di Daerah. Semarang: Universitas Diponegoro.


Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 European Journal of Human Resource Management Studies

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

The research works published in this journal are free to be accessed. They can be shared (copied and redistributed in any medium or format) and\or adapted (remixed, transformed, and built upon the material for any purpose, commercially and\or not commercially) under the following terms: attribution (appropriate credit must be given indicating original authors, research work name and publication name mentioning if changes were made) and without adding additional restrictions (without restricting others from doing anything the actual license permits). Authors retain the full copyright of their published research works and cannot revoke these freedoms as long as the license terms are followed.

Copyright © 2015-2018. European Journal Of Human Resource Management Studies (ISSN 2601-1972) is a registered trademark. All rights reserved.

This journal is a serial publication uniquely identified by an International Standard Serial Number (ISSN) serial number certificate issued by Romanian National Library. All the research works are uniquely identified by a CrossRef DOI digital object identifier supplied by indexing and repository platforms. All the research works published on this journal are meeting the Open Access Publishing requirements and standards formulated by Budapest Open Access Initiative (2002), the Bethesda Statement on Open Access Publishing (2003) and  Berlin Declaration on Open Access to Knowledge in the Sciences and Humanities (2003) and can be freely accessed, shared, modified, distributed and used in educational, commercial and non-commercial purposes under a Creative Commons Attribution 4.0 International License. Copyrights of the published research works are retained by authors.


 

Hit counter