According to Ministry of Internal Affairs Regulation [1], there are two sets of performance measurements data which apply to public hospitals as Local General Services Bodies (Badan Layanan Umum Daerah/BLUD): financial data and nonfinancial data on performance measurements. As public hospitals, public hospitals are owned by different levels of government that provide different levels of funding for the services offered by each hospital. There are differences in the scope of services due to the

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... lass of each hospital and each hospital's strategic management. However, each public hospital has the ability and creativity to maintain quality in services and activities based on their own strategic management and governance as a Local General Services Body. The aim of this study is to understand the cycle of data collecting and reporting processes on performance measurement data in public hospitals. A qualitative approach and a multiple case study design are used to enable the exploration of the data gathering practices and processes on performance measurement data of the four public hospitals. Results show the four public hospitals use financial data (such as revenue growth, cost trends and financial statements), and non-financial data (such as administrative and clinical performance), to measure their performance. The four public hospitals in this study face similar difficulties in the collecting of financial data, such as in relation to the preparation of financial statements. On the other hand, each of the four public hospitals has well-developed abilities to processes non-financial data, such as coverage of health services, epidemic infectious diseases and the maternal mortality rate, in decision-making processes.