INHIBITING FACTORS AND SUPPORTING FACTORS IN THE IMPLEMENTATION OF FINANCIAL MANAGEMENT POLICY IN POSO REGIONAL GENERAL HOSPITAL BLUD

ABSTRACT: This study aims to describe and analyze the supporting factors and inhibiting factors for the implementation of BLUD financial management policies at Poso Hospital and the implementation model of BLUD financial management policies at Poso Hospitals. In implementing the vision and mission, it was found that in improving the quality of health services through the provision of medical personnel (specialist doctors, special nurses) by building cooperation with universities. Provision of infrastructure for. Improving the welfare of Poso Hospital employees. However, several problems were found in the form of improving employee welfare in the form of medical services that do not yet have standard rules in the governance process so that they are prone to irregularities. In addition, the Poso Hospital infrastructure, especially the availability of rooms and some medical equipment, is still limited so that patients affect community services. One of the supporting factors is the availability of the Poso Regional Hospital Development Location and the availability of pediatric surgeons that are not owned by other hospitals in the Central Sulawesi region. The inhibiting factor that makes it difficult to implement the BLUD RSUD Poso policy is the weakness of the budget supervisor, which is proven by the corruption of Medical Devices in the 2013 fiscal year. In addition, the evaluation of the local government towards the officials managing the BLUD RSUD Poso is very weak, even especially in the quality assurance of health service activities. Adjusting the need for medical medical devices that support the implementation of health services so as to maximize human resources with health infrastructure. Evaluation of service performance (medical personnel) and officials managing the Poso Regional Hospital on a regular basis so that from the results of the evaluation by the local government action can be taken to determine budget needs and service quality

KEYWORDS: policy, management, supporters, barriers, hospital