THE EVALUATION OF FINANCIAL REGULATION AT WORKING UNIT OF PUSKESMAS IN PALEMBANG IN INCREASING THE TRANSPARANCY AND ACCOUNTING OF FINANCIAL MANAGEMENT WORKING UNIT

摘要

This study aimed to evaluate the implementation of financial regulation in Puskesmas in the municipality of Palembang. Puskesmas has a very strategic role in the health field. The strategic role should be supported with good performance. Good performance is a form of reliable financial management. Embodiments of financial management that are reliable must be proved, among others, of the systems and procedures of good financial management, the functions and the parties should be prepared, various documents which must be held, and reported as a late manifestation of the performance of an entity that is transparent and accountable. From the simple research that we have done is seen that the various components or variables which we submit as a condition said to be an entity, transparent and accountable is not seen clearly in our research object. Systems and procedures have not been established, the parties do not complete the following with a function that should be inherent in it, the document has not been held and completed properly. The report is incomplete also