YUSTANTRININGTYAS, LAELA (2022) Tinjauan atas Insentif Tenaga Kesehatan dan Pengaruhnya pada Laporan Keuangan Badan Layanan Umum Daerah RSUD dr. Tjitrowardojo Purworejo Tahun 2020 dan 2021. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
ABSTRAK Tenaga kesehatan harus berjuang untuk melayani pasien yang terserang virus corona atau disebut Covid-19 akibat pandemi yang terjadi di Indonesia. Pemerintah memberikan apresiasi dan tambahan penghasilan kepada tenaga kesehatan berupa insentif karena telah besedia menjadi garda terdepan dalam memutus rantai penyebaran virus corona. Insentif tenaga kesehatan diberikan kepada rumah sakit yang memiliki kriteria tertentu, salah satunya adalah rumah sakit yang berstatus sebagai Badan Layanan Umum Daerah (BLUD). BLUD adalah suatu badan daerah yang memberikan pelayanan kepada masyarakat dengan pola pengelolaan keuangan yang fleksibel. BLUD harus menyajikan laporan keuangan sebagai bentuk pertanggungjawaban sesuai dengan pedoman yang berlaku. Penelitian ini bertujuan untuk meninjau atas insentif tenaga kesehatan dan pengaruhnya pada laporan keuangan BLUD di RSUD dr. Tjitrowardojo Purworejo tahun 2020 dan 2021. Penelitian dilakukan dengan metode data primer dan sekunder, yaitu melalui wawancara dan studi kepustakaan. Hasil penelitian menunjukkan bahwa usulan insentif tenaga kesehatan dan pelaporan keuangan sebagai BLUD yang dilakukan RSUD dr. Tjitrowardojo Purworejo telah sesuai dengan peraturan yang berlaku. / Health workers must struggle to serve patients who are infected with the corona virus or called Covid-19 due to the pandemic that occurred in Indonesia. The government gives appreciation and additional income to health workers in the form of incentives for being willing to be at the forefront in breaking the chain of spreading the corona virus. Incentives for health workers are given to hospitals that have certain criteria, one of which is a hospital with the status of a Regional Public Service Agency (BLUD). BLUD is a regional agency that provides services to the community with a flexible financial management pattern. BLUD must present financial reports as a form of accountability in accordance with applicable guidelines. This study aims to review the incentives of health workers and their effect on the financial statements of BLUD in RSUD dr. Tjitrowardojo Purworejo in 2020 and 2021. The research was conducted using primary and secondary data methods, namely through interviews and literature study. The results showed that the proposed incentives for health workers and financial reporting as BLUD conducted by RSUD dr. Tjitrowardojo Purworejo has complied with the applicable regulations.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | insentif tenaga kesehatan, badan layanan umum daerah, laporan keuangan, incentives for health workers, regional public service agencies, financial reports |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 03 Aug 2023 08:14 |
| Last Modified: | 03 Aug 2023 08:14 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1823 |
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