STUDI IMPLEMENTASI JAMINAN KESEHATAN MASYARAKAT (JAMKESMAS) PADA RUMAH SAKIT UMUM MANOKWARI

Walter Rinaldy Tuhumury, Prof. Dr. Samsubar Saleh

2012 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan

The government's efforts to provide health insurance for the poor is through Community Health Insurance program (Assurance). The budget provided for the poor pelayana very adequate. Thus, in the budget realization Jamkesmas each year has decreased. This study aims to describe and illustrate the budgeting process jamkesmas the District General Hospital which includes: (1) describe and explain the various constraints and obstacles encountered in the implementation of medical treatment. (2) To explain the concept of implementation Jamkesmas in Manokwari District General Hospital. The theory used is the theory of implementation of the budget that is used to determine the success of the implementation of the Program Jamkesmas. The budget is then implemented through communication to the managers of the organization, which provide information to them about the expectations of top managers, resource allocation and deadlines. Qualitative analysis technique is a study that uses text data, perceptions, and other written materials to know things that are not measurable with certainty (intangible). The data used in this study were obtained by field surveys using all methods of data collection orginal. From the above discussion of the research results can be generally concluded that the implementation of a health card in Manokwari District General Hospital has not gone as expected. Policy changes even rules only by the level of technical and formatting changes, but the paradigm shift has not been much going on. It is affecting the rest of the Community Health budget has increased each year. Lack of community participation, lack of openness of access to information, lack of socialization Jamkesmas program, limitations Human Resources (HR). In addition, the mental attitude of the apparatus must also be increased. Behaviors based on cultural values and religion should continue to be developed. So the purpose of the government for the welfare of society can be achieved.

The government's efforts to provide health insurance for the poor is through Community Health Insurance program (Assurance). The budget provided for the poor pelayana very adequate. Thus, in the budget realization Jamkesmas each year has decreased. This study aims to describe and illustrate the budgeting process jamkesmas the District General Hospital which includes: (1) describe and explain the various constraints and obstacles encountered in the implementation of medical treatment. (2) To explain the concept of implementation Jamkesmas in Manokwari District General Hospital. The theory used is the theory of implementation of the budget that is used to determine the success of the implementation of the Program Jamkesmas. The budget is then implemented through communication to the managers of the organization, which provide information to them about the expectations of top managers, resource allocation and deadlines. Qualitative analysis technique is a study that uses text data, perceptions, and other written materials to know things that are not measurable with certainty (intangible). The data used in this study were obtained by field surveys using all methods of data collection orginal. From the above discussion of the research results can be generally concluded that the implementation of a health card in Manokwari District General Hospital has not gone as expected. Policy changes even rules only by the level of technical and formatting changes, but the paradigm shift has not been much going on. It is affecting the rest of the Community Health budget has increased each year. Lack of community participation, lack of openness of access to information, lack of socialization Jamkesmas program, limitations Human Resources (HR). In addition, the mental attitude of the apparatus must also be increased. Behaviors based on cultural values and religion should continue to be developed. So the purpose of the government for the welfare of society can be achieved.

Kata Kunci : Studi Implementasi Jaminan Kesehatan Masyarakat.