ANALYSIS OF FACTORS AFFECTING DELAYS IN FINANCIAL REPORTING OF HEALTH OPERATIONAL ASSISTANCE AT PUBLIC HEALTH CENTERS IN JAYAWIJAYA REGENCY

Health Operational Assitance is a central government assistance to the local government to support the operation of Pusat Kesehatan Masyarakat in order to achieve national priority health programs, especially promotional and preventive activities as part of public health efforts. The purpose of this study is to analyze the factors that affect the delay in financial reporting of Health Operational Assitance at Pusat Kesehatan Masyarakat in Jayawijaya Regency. The type of research used in this study is quantitative with analytical surveys, with the design of cross sectional study of population in this study is all Pusat Kesehatan Masyarakat located in the work area of the Health Office, Jayawijaya Regency samples in this study are all Pusat Kesehatan Masyarakat using a total sampling method of 23 Pusat Kesehatan Masyarakat, data retrieval using questionnaires. The results showed there is no meaningful relationship between the Human Resources aspect to the aspect of delay in financial reporting of Health Operational Assitance There is no meaningful relationship between the planning aspects to the aspect of delay in financial reporting of Health Operational Assitance, There is a significant relationship between the implementation aspects of the financial reporting aspects of Health Operational Assitance, There is a significant relationship between the evaluation aspects of the financial reporting delay aspects of Health Operational Assitance, Delay in Reporting Of Health Operational Assitance in Pusat Kesehatan Masyarakat in Jayawijaya Regency in 2020 is influenced by aspects of Implementation and Evaluation