Faktor-Faktor yang mempengaruhi Kinerja BLUD dengan Pengendalian Internal seb…

SUMMARY The Government of Kuantan Singingi has appointed 25 Community Health Centers (henceforth: Puskesmas) as The Regional Public Service Agency (BLUD). The Performance Report of Government Institution Department of Health found out that the performance of BLUD Puskesmas in Kuantan Singingi Regency was not optimal yet. The financial performance of BLUD in Kuantan Singingi was not optimal y…