The Readiness for Implementation of Financial Management Patterns of Regional Public Services Agency at Public Health Center

The purpose of the study is to determine the readiness of Lais public health center and Teluk Kijing public health center of Musi Banyuasin District, South Sumatra Indonesia, in managing finances of regional public service agencies (BLUD). Time of research from March-July 2021. Used the types of descriptive qualitative research to review the documents, observation, and in-depth interviews to the research subject as many as 10 (ten) informants. The triangulation technique is used in testing the validity of the data. The research result showed that Lais public health center and Teluk Kijing public health center were ready to implement the financial management pattern of BLUD, which can be seen from the results of input analysis, process, and output from the analysis of stakeholder, related commitment, knowledge and responsibilities, funding (money), infrastructure (materials) and methods, in addition, substantive requirements, technical requirements, and administrative requirements have been carried out. The results of this study have implications related to the preparation and continuation of the implementation of the BLUD Public Health Center financial management pattern. Based on its limitation, it is still possible for other local governments who have the same contextual conditions to use these results as an input when preparing the BLUDs financial management pattern.

Missing Links

<p>In the context of the worst economic shock that the world has experienced for eighty years, the New Zealand Government has announced a campaign to establish "a more focused, efficient and productive public service" (Whitehead, 2009). As the emphasis of managing the performance of the public service swings away from effectiveness and outcomes back towards efficiency and outputs, the practical and underlying tensions of managing within individual agencies remain. This research explored these tensions in relation to the performance measurement and management practices in three of New Zealand's public service agencies, namely Work and Income, Public Prisons and the Community Probation Service. For each of these agencies, the official performance management models as defined in relevant legislation and the agencies' external accountability documents (primarily their statements of intent and annual reports) are described. Note is also made of the 'formal' frameworks encoded within each agency's computer applications. These frameworks are then compared to an analysis of interviewees' descriptions of the performance measurement and management practices in use within those agencies. A framework by which the official, formal and in use performance management models within public service agencies may be better understood and aligned is then explained. This model utilises a competing values framework composed of two axes. The first of these, the rationality of control is explained in terms of the nature of the major functions involved, the ease with which they may be measured and managed, in what forms information is represented and the nature of the rationality employed. It is argued that these factors support models that exist along a continuum that extends from the use of regulative control to control based on shared understandings. The second axis reflects the locus of control and is explained in terms of the political saliency and perceived complexity of the agency's core functions, the extent to which sensegiving activities are internally and/or externally driven (Maitlis, 2005), and the extent to which management invest in the agency's public capital. These factors are used to explain a continuum on which agencies experience more or less operational autonomy and management discretion. The combination of these factors produces four possible models that may be described as: an administrative control model with a principal focus on managing inputs; a rational goal model employing the language of (quasi) markets and a principal focus on outputs; a multiple constituency model that acknowledges the shared responsibility for outcomes and a need to establish 'joined up' mechanisms with other agencies within government and the community; and a professional service model that seeks to manage specific targets and focuses on the processes or activities that managers manage. This model is then applied to each of the case study agencies to reveal the, at times competing, forces that shape performance management practices.</p>

Missing Links

<p>In the context of the worst economic shock that the world has experienced for eighty years, the New Zealand Government has announced a campaign to establish "a more focused, efficient and productive public service" (Whitehead, 2009). As the emphasis of managing the performance of the public service swings away from effectiveness and outcomes back towards efficiency and outputs, the practical and underlying tensions of managing within individual agencies remain. This research explored these tensions in relation to the performance measurement and management practices in three of New Zealand's public service agencies, namely Work and Income, Public Prisons and the Community Probation Service. For each of these agencies, the official performance management models as defined in relevant legislation and the agencies' external accountability documents (primarily their statements of intent and annual reports) are described. Note is also made of the 'formal' frameworks encoded within each agency's computer applications. These frameworks are then compared to an analysis of interviewees' descriptions of the performance measurement and management practices in use within those agencies. A framework by which the official, formal and in use performance management models within public service agencies may be better understood and aligned is then explained. This model utilises a competing values framework composed of two axes. The first of these, the rationality of control is explained in terms of the nature of the major functions involved, the ease with which they may be measured and managed, in what forms information is represented and the nature of the rationality employed. It is argued that these factors support models that exist along a continuum that extends from the use of regulative control to control based on shared understandings. The second axis reflects the locus of control and is explained in terms of the political saliency and perceived complexity of the agency's core functions, the extent to which sensegiving activities are internally and/or externally driven (Maitlis, 2005), and the extent to which management invest in the agency's public capital. These factors are used to explain a continuum on which agencies experience more or less operational autonomy and management discretion. The combination of these factors produces four possible models that may be described as: an administrative control model with a principal focus on managing inputs; a rational goal model employing the language of (quasi) markets and a principal focus on outputs; a multiple constituency model that acknowledges the shared responsibility for outcomes and a need to establish 'joined up' mechanisms with other agencies within government and the community; and a professional service model that seeks to manage specific targets and focuses on the processes or activities that managers manage. This model is then applied to each of the case study agencies to reveal the, at times competing, forces that shape performance management practices.</p>

Strategy for institutional development of the regional technical implementing unit (UPTD) of regional waste landfill of NTB Province

The Kebon Kongok Regional Landfill (TPA) is one of the final processing sites serving West Lombok Regency and Mataram City. The Landfill is managed by the Regional Technical Implementing Unit (UPTD) of the Regional Waste Landfill of NTB Province under the Department of Environment and Forestry of NTB Province. Currently, waste services in Mataram City and West Lombok Regency have not met the sanitation target. One of the factors that affects it is the financial problem where there is no budget flexibility which often causes difficulties in handling operations, especially at the beginning and end of the year. Therefore, the purpose of this study is to determine the institutional development strategy as an effort to increase the role of UPTD in solid waste services. The analytical method used is Force Field Analysis (FFA). Based on the FFA, it is found that the Total Weight Value (TNB) driving forces are more significant than the restraining forces; this means that UPTD of Regional Waste Landfill of NTB Province is encouraged to carry out institutional development. Therefore, the institutional development strategy is that UPTD applies for the Financial Management Pattern of Public Service Agencies (PPK-BLUD).

A Humanistic Approach of Public Services Implementation as an Effort to Achieve Good Governance

This study aims to find out how public services are by using a humanistic approach organized by public service agencies as an effort to realize good governance. The public service agency under study was the Population and Civil Registry Office of Kebumen Regency. What is meant by the humanistic approach in the administration of public services in this research is the approach used in public services by prioritizing humanist/human values. This study uses a qualitative approach, which seeks to obtain as complete information as possible about public services carried out by the public service actors in the Population and Civil Registry Office of Kebumen Regency, which was explored through observation, documentation, and in-depth interviews with informants consisting of employees of the Population Service and Kebumen District Civil Registry and the public service users in the Population and Civil Registration Office of Kebumen Regency. In this study, writing is focused on issues relating to the delivery of public services using a humanistic approach for the realization of good governance. The humanistic approach in public services involves three aspects in the delivery of public services, namely the role of human resources shown through the attitude of the public service apparatus in serving the community, the process/mechanism/procedure of services carried out in the administration of public services, as well as facilities and infrastructure that support public services. Respect for humans is reflected in how the public service apparatus behaves towards the community they serve. The demand for good behavior which includes friendly, smiling, patient, empathy, and sympathy is an absolute thing in the Kebumen Regency's Population and Civil Registry Office in serving the community. Public services with a humanistic approach prioritize reciprocal communication between the public service apparatus and the people served.Keywords: good governance, humane, humanistic approach, public service.

DETERMINAN EFEKTIVITAS PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH (BLUD): DIMODERASI SISTEM PENGENDALIAN INTERNN PEMERINTAH

This study aims to determine the effect of the use of information technology, human resource competency, and functional oversight of the effectiveness of financial management of local public service agencies with the government's internal control system as a moderating variable. The data used in this study are primary data with questionnaires as instruments. The number of samples in this study were 112. However, only 92 (82,14%) respondents returned the questionnaire and could be processed. Data in this study were analyzed using the Structural Equation Modeling (SEM) model. Testing the hypothesis in this study using a significance level of 5% (0.05). The results of this study indicate that the use of information technology, human resource competencies, and functional oversight effect on the effectiveness of financial management of regional public service bodies and internal control systems can moderate the relationship of the use of information technology, human resource competencies, and functional oversight of the effectiveness of financial management bodies regional public services.

AUDITORS' INDEPENDENCE AND CORRUPTION ALLEVIATION IN THE NIGERIAN PUBLIC SERVICE

Corruption is the greatest enemy of the Nigerian state evidenced by the recent rating of the nation as most corrupt country in the world. The debilitating effect of corruption pervades the Nigerian public service which is the machinery of government for the delivery of public goods and social services to the populace. This situation seemingly continues unabated under the watchful eyes of external auditors saddled with the responsibility of reviewing the operations of public service agencies. In evaluating the culpability of external auditors, this study investigates the external auditors’ independence as a factor in combating corruption in Nigeria public service. Survey method was adopted to assess the four factors identified by the study that affect the independence posture of external auditors. The responses from the questionnaire were analyzed using the SPSS test of statistics. The result reveals that the independence status of external auditors in Nigeria is compromised in the four areas investigated: appointment, professional fees, arms-length and tenure. The study therefore recommended that external auditors should be appointed by the Nigerian supreme audit institution and their fees should be determined by the same institution to which they should also render the audit report and management letter directly.

Between Revenues and Public Service Delivery

This article examines the development of policies regarding the state-owned enterprises (SOE s) and public service agencies (PSA s) in Indonesia. In 2004, the government of Indonesia introduced PSA s—government agencies that were given large autonomy to manage their financial affairs. The rationale behind this autonomy is consistent with the New Public Management ideal: the creation of more market-oriented government institutions with the objective of increasing the efficiency and effectiveness of public service delivery. The PSA policy has increased state revenues significantly, yet the quality of services and accountability has not improved accordingly. A comparison with SOE s reveals that the restructuring of government agencies and SOE s took place before a supportive framework was set in place. We argue that to tackle informality and to safeguard the social functions of public services, the spearheads of efficiency and revenues in Indonesian bureaucratic reform policies require a strong foundation, consisting of regulatory and ideological components.