| Summary: | Background: Community Health Center�s financial management must be based
on Government Regulation No 71 of 2010 taking the form of a financial report.
Community Health Center must also fulfill an international standard (ISO) 9001:
2008 to guarantee a sound improvement in the quality of health service.
Community Health Center�s annual evaluation results in Temanggung District of
2011 and 2012 have indicated that the Center�s finance has produced different
productivity in service and financial performance. This study is conducted to
compare Inpatient Community Health Centers with ISO 9001:2008 and without
ISO in Temanggung District.
Method: This research is a comparative study with a case study plan. The
sampling method is based on purposive sampling with the Community Health
Centers� analysis units. Data is obtained from the Centers� administration data and
from in-depth interviews with the Centers� financial managers.
Results: Financial performance in both Community Health Centers has shown
stable relationship between the Centers� efficiency and effectiveness in financial
performance. Legal issues remain a major constraint in the Centers� financial
management. Factors influencing the Centers� financial performance are not only
financial management, but also unsatisfactory results in acquiring good
governance.
Conclusion: (1) indicate better financial performance in terms of long time
compared to Non ISO Community Health Centers. Financial performance at ISO
Community Health Centers in their initial certification is lower performance
because it has been adaptation process ISO system and higher expenditure of
capital cost for continous performance. (2) ISO Community Health Centers�
financial performance has been more effective and efficient compared to Non ISO
Centers. ISO Centers will be, in the long run, more effective and efficient with
cost saving in health service and better health quality compared with Non ISO
Centers. (3) Community Health Centers� financial management would be more
dependable with the application of bottom-up system, and the report must be in
accordance with Regulation No 8 of 2006 so that the Centers� financial data can
be interpreted well in order to improve the Centers� performance. (4) The quality
of the human resources, bureaucracy process as well as supporting means may
prove to be obstacles in financial management of the Community Health Centers.
Key words: financial performance, Community Health Centers, ISO
9001:2008
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