Analisis implementasi pengelolaan keuangan Badan Layanan Umum (BLU) di Rumah Sakit Dr. Hasan Sadikin (RSHS), Bandung-Jawa Barat Tahun 2006 = The analysis implementation finance management of public service (BLU) in Dr. Hasan Sadikin Hospital Bandung West Java in year 2006