Understanding the Local Public Service Board The relationship between Good Public Relationship between Quality of Public Services

The 2015 International Conference of Management Sciences ICoMS 2015, April 23, UMY, Indonesia 171 1 For hospital The results of this study are expected to used as consideration to formulate future strategies and service improvement. 2 For researchers Can expand knowledge in the field of public sector accounting, especially regarding the performance of a hospital that uses the Balanced Scorcard method. 3 For academics and readers Expected to increase the repertoire of the library with additional references for further research on performance appraisal using the Balanced Scorcard through quality public services and Good Public Governance.

5. Review of Literature

a. Understanding Public Service Quality Understanding the quality of public services is the extent to which a public facility public in providing services to the public. The government is required to provide quality public services, relationships with service quality expressed by Sampara Lukman, 2000 that: The quality of service is a service provided to the customer in accordance with the standards of service that has been standardized as a guide in providing services. The standard of service is a measure that has been determined as a standardization of good service . As for the opinion of Parasuraman, et al. 1988 suggested five principles of public service so that service quality can be achieved, namely: 1. Direct evidence tangibles, including physical facilities, equipment and means of communication employees. 2. Reliability reliability, the ability to provide the promised service with immediate, accurate, and satisfying. 3. Responsiveness resposiveness, namely the desire of the staff to help customers and provide service with a response. 4. Warranty assurance, covers the knowledge, ability, courtesy, and trustworthy that of the staff, free from danger, risk or doubt. 5. Empathy empathy, include the ease of having good communication, personal attention, and understand the needs of customers.

b. Definition of Good Publick Governance GPG

Good Public Governance good governance is a conception of democratic governance clean, and effective in accordance with the ideals of the formation of a civil society. According to the World Bank, 1994 good public governance in a free translation is the apparatus of government or government bureaucracy professional. There are five main characteristics or principles that must be met by a bureaucracy or government personnel to be called as a good public governance or public good government, namely: 1. Accountability accountability, many who perceive it as an obligation to account. 2. Openness and transparency openness and transparency 3. Adherence to the rule of law. 4. A strong commitment to work for the interests of the nation, and not in group or private. 5. Commitment to engage and provide an opportunity for the public to participate in development.

c. Definition of Balanced Scorecard

Balanced Scorcard is a system, method and performance management tools that are used to measure, assess and record the results of the performance of a company or organization to see four perspectives: financial perspective, customer, internal business processes and learning growth. Basically there are four perspectives are measured using the Balanced Scorcard the financial perspective financial perspektive, the perspective of the customer customer perspektive, internal business process perspective the internal business process perspecktive, learning and growth perspective learning and growth perspective.

d. Hospital Definition

According to Minister of Health of the Republic of Indonesia No. 983 Menkes SK XI 1992, the hospital is a unit that has a regular organization, the prevention and cure of disease, improvement and restoration of the patients health conducted by various groups of multidisciplinary professionals educated and trained, the use of infrastructure and physical facilities. Hospitals that provide health services that are basic, specialist, and subspesialistic called public hospitals.

e. Understanding the Local Public Service Board

Understanding BLUD in Article 1 point 1 Regulation 61 of 2007 on the Financial Management Technical Guidelines for Local Public Service Board Stating that the Local Public Service Board is a work unit area or unit on working units within local government that was formed to provide services to the community the form of the provision of goods and or services sold without priority for profit and in doing activities based on the principles of efficiency and productivity.

f. Definition of Hospital Management

Hospital management is the coordination between the various resources through the process of planning, organizing, and controlling their ability to achieve goals. Hospital management goal is to prepare resources, evaluate the effectiveness, govern the use of the service, The 2015 International Conference of Management Sciences ICoMS 2015, April 23, UMY, Indonesia 172 efficiency and quality. Hospital management is a management environment that is not static, but dynamic thing so necessary adaptations or adjustments in the event of a change in the hospital, which includes the resources, processes and activities of the hospital, also in case of change outside the hospital, such as changes in law and knowledge caused by technological developments. Various benefits that can be obtained when implementing an environmental management system is the most important hospital environmental protection and public health. Specifications hospital management will provide an outline of environmental management designed for all aspects, operations, products, and services of the hospital in an integrated and intertwined with each other Adisasmito, 2007.

6. Mindset and Impairment Hypothesis

a. Relationship between Quality of Public Services by Hospital Performance In research Church, 1995 in Fauzie 2004, which discusses the relationship between leadership behavior on the performance of services has resulted in findings that leadership behavior in work directly affect the quality of service and the improvement of service quality as expected then this will affect the performance of the organization. Based on the framework and the results of previous research, the first hypothesis is: H1: The quality of public services affect the performance of hospitals in Cilacap

b. The relationship between Good Public

Governance GPG with Hospital Performance According to Xiaonian, et.al, 2000 in Purwani 2008 shareholders is currently very active in reviewing the performance of the company because they assume that good corporate governance is better will give higher yields in return for them. The implementation of good corporate governance focuses on the process of risk management and internal controls will effectively improve the performance and competitiveness and creativity that the value of the company will be able to achieve the desired goal. While other researchers, Budiman 2004 revealed that the application of EVA economic value added as an indicator of financial performance is very appropriate hospital and supports the principles contained in the Good Corporate Governance GCG. EVA as an indicator of the performance of the company, can be used as a gate in the cause of advancing corporate governance in Indonesia. Based on the framework and the results of previous research, the second hypothesis is: H2: Good public governance affect the performance of hospitals in Cilacap

c. Relationship between Quality of Public Services

with Good Public Governance GPG Bureaucratic reforms led to a paradigm shift bureaucracy and public sector management Mardiasmo, 2002: 27. Thus, the expected bureaucratic reform in public organizations to create good governance and excellent service Nurcholis, 2007: 301-302. Thus, the creation of good governance and improved quality of service to the public on public sector organizations, is expected to create user satisfaction Pandiangan, 2008: 91. Based on the framework and the results of previous research, the third hypothesis is: H3: There is a relationship between the quality of public services with good public governance in Cilacap District Hospital

d. Relations Public Service and Good Quality of