PERFORMANCE ASSESSMENT OF REGIONAL PUBLIC SERVICE AGENCY (BLUD) BY USING THE TRIPLE BOTTOM LINE PERSPECTIVE

Abstract

This research aims to assess the performance of the Regional Public Service Agency (BLUD) using the Triple Bottom Line Perspective on the research objects of Ernaldi Bahar Regional Hospital, Palembang Bari Regional Hospital, and Ogan Ilir Regency Regional Hospital). This type of research is included in descriptive research of a developmental nature because the data obtained will be compared with established criteria, namely Regulation of the Director General of Treasury Number 36/PB/2016 dated 28 September 2016 concerning Guidelines for Performance Assessment of Public Service Agencies in the Health Services Sector. Performance measurement uses financial perspective performance, environmental perspective performance and social perspective performance. The research results can be concluded that the performance achievements of the three RSD BLUDs studied for the 2018 financial year were all in the good category. Based on the data obtained and the analysis carried out during the research, it can be concluded that the Regulation of the Director General of the Treasury Number 36/PB/2016 dated 28 September 2016 concerning Guidelines for Performance Assessment of Public Service Bodies in the Health Services Sector already contains the Triple Bottom Line concept.