Analysis of Cash Outflow Control in Order to Increase Efficiency and Effectiveness of Budget Use at the University of Indonesia Hospital

The purpose of this study was to determine the Analysis of Cash Flow Control in Order to Increase the Efficiency and Effectiveness of Budget Use at the University of Indonesia Hospital. This study is qualitative, namely research whose data sources use primary data from direct interviews with research informants. The population in this study was the University of Indonesia Hospital. The sample in this study was 4 informants, namely the Hospital Director, Procurement Staff, Budget Users and Pharmacy Staff. The study found that cash out budget management at the University of Indonesia Hospital (RSUI) is not yet fully effective. Budget use often deviates from plans, requiring improvements in planning, spending control, and evaluation. While regulations exist, their implementation remains inefficient. Strengthening evaluation, system improvements, and internal supervision is needed to enhance effectiveness.