EVALUATION OF FOLLOW-UP IMPLEMENTATION ON THE RESULTS RECOMMENDATIONS OF BPK's PERFORMANCE EXAMINATION IN IMPROVING GOVERNMENT INSTITUTION PERFORMANCE ACCOUNTABILITY - PERFORMANCE ACCOUNTABILITY STUDY AT RATU ZALECHA GENERAL HOSPITAL MARTAPURA, INDONESIA

Abstrak

The performance of the Ratu Zalecha Martapura Regional Hospital was audited by the Supreme Audit Agency and has received a report on the results of the audit which included recommendations that must be carried out and an action plan stated by the RSUD to complete the recommendations. But there are still many recommendations that have not been implemented and resolved. The purpose of this study was to find the root cause of the still low implementation of the BPK recommendations from the period of time that should have been completed. The research design used in evaluative research research uses a fishbone diagram model. Data collection was conducted in three ways, namely obtaining progress data on the implementation of follow-up recommendations from the South Kalimantan Provincial BPK Representatives, in-depth interviews, and Focus Group Discussion. The unit that becomes the data analysis is the management performance of Ratu Zalecha Martapura General Hospital in implementing follow-up actions on BPK recommendations. The findings of this study are the root of the problems in the implementation of the BPK's recommendations on the performance of the Ratu Zalecha Martapura Regional Hospital. Constraints encountered in the form of limited funds and the slow flow of funds from the Ratu Zalecha Regional Hospital have an impact on all sectors such as human resource development and physical infrastructure.