IMPLEMENTATION OF FOLLOW-UP POLICIES RESULTS OF THE STATE FINANCIAL EXAMINATION IN THE OPERATION OF NATIONAL HEALTH INSURANCE

Research uses a qualitative research approach. Research informants as
many as 4 people were determined by the snow ball technique.
Secondary data collection using library research; Primary data
collection using interview and observation techniques. Data analysis
used descriptive analysis which was developed with the observers'
triangulation analysis. The results of the study are the following: The
Implementation of the Follow-Up Policy on the Results of State
Financial Audit in the Implementation of the National Health Insurance
covers actions and improvements that include (1) Establishment of
adequate regulations related to testing the truth of BU PPU data; (2)
Distribution of KIS which is still in the possession of the Health BPJS,
and report its progress to the Ministry of Health and Ministry of Social
Affairs in the context of coordinating participant addresses; (3) The
head of the SDS and General groups carries out promotional activities
through the media directly using the intended media; (4) Coordinating
with the Regional Government regarding the integration of Jamkesda;
(5) Determination of KPI that is able to realize financial independence;
and (6) Coordinate with the Ministry of Social Affairs for inaccurate
PBI data. The implementation of the follow-up results of the inspection
has not been fully effective, because 5 of the 26 recommendations that
have been followed up by the Health BPJS have not been in
accordance with the recommendations of the Supreme Audit Board.
The new concept obtained is a new concept of Follow-Up
Communication on the Examination Results of State Financial
Management with the definition: Communication Follow-Up on the
Examination Results of State Financial Management is a series of
communication activities between organizations that take place in the
process of implementing a follow-up policy on audit results which
includes communication activities, coordination activities and the
confirmation activities needed to urge the actions and corrections
recommended by the examining official. The definition includes four
dimensions of analysis: (1) The dimension of communication
activities; (2) Dimensions of coordination activities; and (3)
Dimensions of confirmation activities.