In the case of Indonesia, it is urgent to explain the digital divide phenomenon because for governments it was so expensive to introduce internet in the society. Popularly, it is now recognized as the digital divide. Penetration of information and communication technology in Indonesia is producing new development issue. The results of this study demonstrated the performance of the financial perspective on the General Services Agency Hospital in the city of Palembang was "Good", the perspective of customer satisfaction was "Good Enough" with the average value of 3, internal business process perspective was "Not Good" with a value average of 2, and learning growth perspective was "Good" with the average value of 3. While the perspective of customer satisfaction, internal business process perspective and learning growth were done by distributing 100 questionnaires to patients and hospital employees. Financial perspective was measured by using the Return on Investment Ratio, Current Ratio, Cash Ratio, Collection Period, Inventory Turnover and Working Capital Turnover. The purpose of this study was to measure and evaluate the performance of the Public Service Board in Palembang City Hospital using the Balanced Scorecard approach. As one health care provider, nowadays government hospitals have already implemented most of the Financial Management Pattern of the Public Service Board (PPK-BLU).
Public Service Enterprises (BLU) is an agency within the government that was formed to provide services to the community in the form of providing goods and/services sold without a priority to seek advantage and in conducting its activities it is based on principles of efficiency and productivity. Furthermore, the object of research conducted in Palembang city, South Sumatra, while Mulyana (2006) did in the province of Yogyakarta. Variable Y is accountability of financial management, because the author assumes responsibility (accountability) of financial statements in accordance with applicable regulations to be the main focus for the government to make good governance, and will directly impact the accountability to the public. Samples are among other legislators, Regional Inspectorate, Journalists and Society Institute. Sample of taxpayers and academics are no longer use in advanced in this research. The difference is that the study adds to the limited sample of the members of the press. This study is a continuation of previous research by Mulyana (2006) conducted in the administration of Yogyakarta which the population and sample of members of parliament in the region of DIY that consists of the taxpayers, academics, shows that there is a regional balance of influence between the disclosure and accessibility of financial statements area of transparency and accountability in financial management.
Therefore, for the protection of labor law of loading and unloading of corporate crime can be realized, it is necessary to consider the From the explanation above, if analyzed by law enforcement officers do not directly impose criminal sanction in the form of imprisonment to corporate executives who commit crimes in the field of manpower in Palembang city because of the tendency of law enforcement officers to use subsidiary principle, that is criminal law is placed in ultimum remendium position, economic considerations, so that sanctions are imposed only administrative sanctions and criminal penalties and close the normative rights of unloading labor. However, after the authors conducted a study by examining the case book that entered both the Security Police Executing Agency of Palembang and the Palemba ng City Police Force, until now there has been no outsourcing cases that come in both law enforcement agencies, although based on information that researchers get in the field, both from unloading and unloading, outsourcing corporations when making wage payments to unloading workers are always reduced or under the wages of OPP / OPT Tariffs as agreed in the collective agreements, as well as on other rights. If these sanctions are actually enforced it can prevent outsourcing corporations from committing crimes in the employment field, and the loading and unloading work is not treated haphazardly by outsourcing corporations, so that their life will become viable as mandated by the Preamble of the 1945 Constitution and Article 27 paragraph (2) Of the 1945 Constitution.