The district of Lumajang in the year 2005 has launched a policy which was named healthy community development movement (GERBANGMAS) and implemented through integrated health post. It takes only 3 months since the head of the district of Lumajang offers an idea to revitalized heath postand implementing the healthy community development movement as a public policy. The purpose of this study is to…
De-centralization urges was every area task force, including health sector was managed the monetary with effective, efficient, transparent , accountable and auditable. This fenomena was made perimary health care unit (Puskesmas)need to fulfil consumers need By ABC (Activity Based Costing) method will be more countable to occurate the costs from every activities. The research aims to identify t…