Suchergebnisse

The aims of this study were: (1) to evaluate the performance of community health centers (Puskesmas) that implement PPK BLUD (Pola Pengelolaan Keuangan Badan Layanan Umum Daerah, a specific type of Financial Management of Local Public Service Agency); (2) to explore the factors affecting the performance of Puskesmas in implementing PPK BLUD; and (3) and to find out, if any, the benefits of the implementation of PPK BLUD. This study was conducted at seven Puskesmas that have implemented PPK BLUD in Balikpapan City, East Kalimantan, Indonesia. Performance in this study was evaluated using three aspects: financial aspects, service aspects, and overall benefits for the society. Design of the evaluation refered to Permendagri 61/2007 and Perdirjen Perbendaharaan Kementerian Keuangan No.PER-54/NT/2013, with several adjustments. Documents analysis and interviews were conducted to answer the research questions. The result showed an increase performance of Puskesmas after two and a half years implementation of PPK BLUD. The average performance of financial aspect was lower than the other two aspects. Puskesmas which have implemented PPK BLUD have better performance than the non-BLUDs Puskesmas. Factors that affected the performance of Puskesmas in implementing PPK BLUD were human resources, infrastructures, as well as support from health department, local government and the legislative board. Implementation of PPK BLUD allows Puskesmas to increase their revenue by improving their services, efficiency, and effectiveness.

A modo de contribución al debate académico sobre el uso de la externalización como fórmula de provisión de los servicios públicos locales, el artículo plantea focalizar la atención en los factores político-institucionales. A partir de la revisión de los principales argumentos presentes en la literatura se plantea su contraste empírico a través de un estudio transversal que comprende todos los municipios de más de 5 mil habitantes de Catalunya, una Comunidad Autónoma española. Se construye una tipología de municipios mediante un análisis de componentes principales y un análisis clúster y se contrasta la existencia de diferencias en el porcentaje de externalización entre tipos de municipios. Los resultados muestran la relevancia de los factores político-institucionales en la selección de la fórmula de prestación de servicios y permiten identificar tres estrategias que plantean la externalización como mecanismo de flexibilidad en la gestión pública. ; Como contributo para o debate acadêmico sobre o uso da terceirização como um meio de fornecer serviços públicos locais, o artigo se propõe a chamar a atenção para os fatores políticos e institucionais. A partir da revisão dos principais argumentos presentes na literatura, seu contraste empírico surge por meio de um estudo transversal que compreende todos os municípios com mais de 5 mil habitantes da Comunidade Autônoma da Catalunha, na Espanha. Elabora-se uma tipologia de municípios mediante uma análise de componentes principais e uma análise de clusters em que se contrastam as diferenças de percentagens de externalização entre diferentes tipos de municípios. Os resultados mostram a importância dos fatores políticos e institucionais na escolha da fórmula de prestação de serviços e permitem identificar três estratégias que enfocam a externalização como um mecanismo de flexibilidade na gestão pública. ; As a contribution to the academic debate on the use of outsourcing as a formula for the provision of local public services, the article proposes to focus attention on political-institutional factors. The paper departs from the review of the main arguments highlighted by the literature and it contrasts their expected results in cross-sectional study based on data from all the municipalities with over 5,000 inhabitants in Catalonia, a Spanish Autonomous Community. A typology of municipalities is constructed through principal component analysis and a cluster analysis and the existence of differences in the percentage of outsourcing among types of municipalities is tested. The results show the relevance of political-institutional factors in the selection of the service provision formula and allow us to identify three strategies that propose outsourcing as a mechanism of flexibility of public management.

This study discusses the financial management of the Public Service Agency (Badan Layanan Umum/BLU) in providing flexibility in the form of the flexibility to implement healthy business practices, improve services to the community and promote general welfare and educate the nation's life. By using descriptive analysis method and normative juridical approach, this research intends to describe something that is the object of critical research through qualitative analysis. Financial Management in BLU is widely applied in several government agencies that provide public services such as hospitals and government-owned higher education providers. Although the management of BLU is carried out separately from the parent agency, it must still be subject to and comply with the applicable laws and regulations regarding state finances.

This study aims to provide an overview of the financial reporting accounting in the Regional Public Service Agency (BLUD). Units analysis are public services in the health sector, namely Regional General Hospital (RSUD) and the Community Health Center (Puskesmas) work unit. In implementing financial reporting accounting, BLUDs must apply reports following Government Accounting Standards Statement (PSAP) Number 13 of 2015 concerning Presentation of Financial Statements for Public Service Agencies (BLU). This study uses a qualitative method by reviewing several literature studies on financial reporting accounting in the health sector BLUD. The research method using literature review reviews can facilitate research in identifying and analyzing problems and available information regarding financial reporting accounting at the BLUD in the health sector. This article aims to identify BLU financial reporting based on PSAP 13 and its implementation in BLUDs that provide services to the community in the health sector, namely RSUD and Puskesmas. Local governments are expected to improve the accounting quality of BLUD financial reporting by establishing clear regulations and SOPs, increasing the capacity of BLUD human resources, and improving the quality of BLUD infrastructure to support sound financial reporting accounting processes.

This study aims to analyze the effects of audit findings, follow-up of audit recommendations, quality of financial reporting and public services on the incumbent electability. Using subnational elections data in Indonesia in 2015 and 2017, the final sample amounted to 291 observations, which consisted of 11 provincial elections, 55 municipal elections, and 255 district elections. The results showed a negative effect of audit findings on the incumbent electability, as hypothesized. Further findings present the positive influences of the follow-up of audit recommendations, financial reporting quality on incumbent electability. The last result implies the originality of the study in which non-financial performance factor as proxied by the quality of public services in subnational entities in Indonesia are used as the basis for political decision-making by constituents to elect the incumbent or challenger. The practical implications are the need for subnational executives to pay attention to the importance of accounting and auditing practices as well as public service in increasing local community satisfaction and trust. The theoretical findings are insightful in providing mechanisms of government accounting management and the usefulness of public sector information in influencing electoral democracy in local governments in Indonesia. The novelty of this study is in the empirical examination to link auditing practices and its political consequences.

New public management (NPM) paradigm plays an increasingly important role in contemporary public management practices throughout the democratic world. This article argues that the driving force behind NPM reform in China at the local level is the competitive pressure to improve administrative performance. In China, where there is no electoral democratic regime, local governments face pressure in competition with counterparts over economic performance and consequent promotion opportunities for their leadership. The introduction of NPM can make local governments more effective and efficient in providing public services, which can result in local governments attracting more investments and enhancing competitiveness. The administrative licensing reform with public service outsourcing in Heping District, Tianjin City, China, is an example of NPM reform driven by competition among local governments. Adapted from the source document.

Local government has been subject to intensive change and extensive legislation since the 1970s and the government of Mrs Thatcher intended to reduce public expenditure. Since the election of the new Labour government in 1997, modernization and reform continues in the development of public services in local government. Recent reform of local government has been complicated by the introduction, since 1998, of devolution to the London Assembly with an elected mayor, assemblies in Northern Ireland, Wales and the Scottish Parliament. There are complicated financial relations between local government and the different varieties of devolved government. The United Kingdom remains a unitary rather than a federal state but devolution delivers a level of decentralization. Central government retains control through legal and economic instruments and provides local government with limited autonomy. The elected element in local government contributes to local democracy. Local government provides an important element in the delivery and management of public services but complicated by the fact that privatization has changed the way public services are delivered. There are a plethora of statutes, regulations, guidance and audit systems that provide a comprehensive framework for local government in the provision of education, social services, planning public health and licensing regulation. The courts have exercised an oversight of local government through judicial review of disputes between local and central government. As local government must act within its legal powers the legality of its decisions must be in accordance with the law. Local government is expected to become more responsive to local needs and citizenship panels exist to provide input from the local community. Local authorities have contributed to the development of judicial review through a number of landmark decisions and in common with other publicbodies, local authorities are expected to conform to the Human Rights Act 1998. The latest Local Government Bill 2002 proposes to identify excellent local authorities who will be rewarded with freedom to act outside the controls of central government.

"Public Financial Management covers the five major pillars of this sub-discipline of public administration: context, public finance, retirement systems, performance measurement and budgeting, and international perspectives. This text offers practitioners information valuable in their day-to-day operations, while also providing students in public administration and public management programs with a solid foundation for their own development as future professionals and researchers. Overall this volume promotes linkages between resource allocation and "value-adds" for citizens and stakeholders, driving innovations in operations and increased transparency in reporting."--Provided by publisher.