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ANALISIS AKUNTABILITAS PENGELOLAAN DANA BANTUAN OPERASIONAL KESEHATAN (BOK) PADA PUSKESMAS DAU MALANG SKRIPSI

Sekarlangit, Nimas (2012) ANALISIS AKUNTABILITAS PENGELOLAAN DANA BANTUAN OPERASIONAL KESEHATAN (BOK) PADA PUSKESMAS DAU MALANG SKRIPSI. Other thesis, University of Muhammadiyah Malang.

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Abstract

Accountability is one performance measure to determine whether an organization has made accountability procedures can be suggested. Accountability in this study emphasizes the empowerment of government to the clinic that is authorized to carry out responsibilities in fund management BOK. This study aims to describe the management of health center funds BOK Dau Malang and prove the level of accountability if it is accountable, based on indicators Krina (2003) which has been adapted to the technical instructions BOK research method using content analysis (content analysis) to determine the component indicators in the technical guidance BOK until finally obtained eight indicators of accountability. Based on eight indicators are analyzed to determine the accountability of each indicator. The research is there are three indicators that do not meet any of the eight indicators. So to measure the level of implementation of accountability by dividing the ideal number of indicators with indicators are met multiplied by 100% which is 5 divided by 8 multiplied by 100% 62.5% obtained results. The conclusion is a fund management BOK Dau Health Center Malang period April 2011 to July 2011 said quite accountable because it is on the 3rd interval at 51% -75%.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 12 Jan 2015 04:48
Last Modified: 12 Jan 2015 04:48
URI : http://eprints.umm.ac.id/id/eprint/14630

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