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ABSTRAK
Kinerja Satuan Pemeriksa Internal (SPI) di Rumah Sakit BLU dalam pengendalian internal dirasakan masih belum optimal karena masih terdapatnya temuan auditor ekternal yang tidak terdeteksi oleh SPI dan opini Wajar Dengan Pengecualian (WDP) oleh BPK terhadap laporan keuangan Kemenkes Tahun 2011. Laporan tersebut menunjukan adanya kelemahan atas kegiatan pengendalian internal yang memerlukan perbaikan. Penelitian ini bertujuan untuk memperoleh informasi mengenai hubungan kompetensi, motivasi, independensi dan pemahaman good governance terhadap kinerja SPI di 15 Rumah Sakit BLU Kemenkes R.I Tahun 2013. Penelitian ini memiliki disain cross sectional dengan dengan jumlah responden sebanyak 60 orang. Pengukuran variabel menggunakan kuesioner dengan merujuk pada penelitian sebelumnya dan analisa data dilakukan dengan regresi linier berganda. Penelitian ini membuktikan bahwa dari hasil anlisis bivariat bahwa seluruh variabel mempunyai hubungan yang signifikan terhadap kinerja SPI. Sedangkan dari hasil analisis multivariat membuktikan variabel motivasi tidak berhubungan sedangkan variabel kompetensi, independensi dan pemahaman good governance memiliki hubungan yang signifikan terhadap kinerja SPI. Variabel independensi memiliki hubungan yang paling kuat. Ditingkatnya kemampuan kompetensi, pengakuan dan kejelasan karier auditor, jaminan bekerja secara independen, dan pemahaman tata kelola yang baik akan meningkatkan kinerja SPI di rumah sakit.
ABSTRACT
Performance of the Internal Audit Unit (IAU) at BLU Hospital in perceived internal control is still not optimal, is still the presence of external auditors' findings were not detected by the SPI and opinions Fair With exceptions (WDP) by BPK on the financial statements of Ministry of Health in 2011 showed the weakness of the activities internal controls that need improvement. This study aimed to obtain information about the relationship of competence, motivation, independence and understanding of good governance on the performance of SPI in BLU Strathmore University Hospital in 2013. This study has a cross-sectional design using primary data and variable measurement is done with a questionnaire with reference to previous research. This study proves that the results of the bivariate analysis results prove competence, motivation, independence and understanding of good governance significantly related to the performance of SPI. In multivariable motivational variables are unrelated and independent variables have the greatest relationship. Increased ability competence, recognition of the results of the examination, warranty work independently, and understanding of good governance will improve the performance of SPI in the hospital.
This research aims to understand the efforts to prevent maternal deaths through ANC program policies. It involves analyzing input components such as antenatal care guidelines, human resources, infrastructure, and funding. The process component is viewed from the implementation of the antenatal care program, and the output component includes efforts to strengthen program policies in achieving indicators and service standards for preventing maternal deaths conducted at Puskesmas Pamijahan, Bogor Regency. This qualitative research uses a case study method, where primary data is obtained from in-depth interviews and secondary data is obtained from document reviews. The results of this research are as follows: 1. Discrepancy between local policies and national standards, 2. Limited human resources, 3. Suboptimal infrastructure, 4. Inefficient absorption and use of program funds, 5. Failure to meet program targets and persistent maternal deaths, 6. There is a need for program reinforcement to support maternal health policies, particularly antenatal care. It is proposed to strengthen institutions, human resources, facilities and technology, access and services, financing, health education, promotion, and public participation and involvement.
