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.