AKUNTABILITAS KEUANGAN DALAM PENGGUNAAN ANGGARAN PENGADAAN OBAT DAN PERBEKALAN KESEHATAN OLEH DINAS KESEHATAN KOTA PALEMBANG
Daftar Isi:
- This study aimed at investigating the accountability of the use of budget on Procurement of Medicines and Medical Supplies by Health Department of Palembang in 2015. This was a descriptive study with qualitative method that explained and described the accountability of the use of budget on Procurement of Medicines and Medical Supplies by Health Department of Palembang in 2015. The data was obtained through a deep interview techniques, documentation and observation. This accountability of the use of budget on Procurement of Medicines and Medical Supplies was viewed based on the accountability concept by Public Administration Institute (LAN) quoted by Financial and Development Supervisory Agency (BPKP, 2007) that consists of three criterias namely Financial Integrity, Disclosure and Compliance with Laws and Regulations. The result of the study revealed that the accountability of the use and Medical Supplies of budget on Procurement of Medicine conducted by Health Department of Palembang had generally run well which could be seen from the use of budget that had fulfilled the criteria of assessment. However, the purpose and the the budget usage utilization of the program need to be maximized, the number of facilities and supervisory staff need to be added, and the monitoring of medicines circulation must be be intensified and to the component of disclosure that is considered less in the use of publicity media is an example of real evidence of honestly of a financial report.