Tinjauan atas Penggunaan Dana Bantuan Operasional Kesehatan di Puskesmas Pracimantoro 1 Kabupaten Wonogiri pada Tahun 2020

SYAFIQI, FAUZAN ROFIQ (2022) Tinjauan atas Penggunaan Dana Bantuan Operasional Kesehatan di Puskesmas Pracimantoro 1 Kabupaten Wonogiri pada Tahun 2020. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Pandemi Covid-19 telah membawa dampak luar biasa di seluruh lini kehidupan termasuk di Indonesia. Dalam rangka menangani dampak dari pandemi Covid-19, pemerintah harus melakukan penyesuaian anggaran yang sudah ditetapkan di awal tahun. Begitu pula dengan penggunaan dana Bantuan Operasional Kesehatan (BOK) yang harus melakukan penyesuaian baik dari segi pendanaan, maupun program kerja yang dilaksanakan. Penelitian ini bertujuan untuk mengetahui penggunaan dana BOK di Puskesmas Pracimantoro 1 pada tahun 2020 serta kendala yang dihadapinya dengan petunjuk teknis DAK nonfisik bidang Kesehatan tahun anggaran 2020. Metode pengumpulan data yang digunakan adalah metode kepustakaan dan wawancara. Data yang digunakan berupa data primer hasil wawancara dan data sekunder yang berasal dari dokumen Plan of Action awal, dokumen Plan of Action perubahan dan dokumen realisasi Plan of Action. Hasil penelitian ini menunjukan bahwa penggunaan dana BOK di Puskesmas Pracimantoro 1 telah sesuai dengan peraturan perundang-undangan yang berlaku. Puskesmas Pracimantoro 1 mengalami kendala dalam penggunaan dana BOK karena banyak kegiatan yang tidak dapat dilaksanakan akibat adanya pandemi Covid-19. Selain itu, kendala juga disebabkan karena sistem ganti uang pencairan dana BOK. / The Covid-19 pandemic has had a tremendous impact on all lines of life, including in Indonesia. To deal with the impact of the Covid-19 pandemic, the government must make budget adjustments that have been set at the beginning of the year. Likewise, the use of Health Operational Assistance (BOK) funds, must adjust both in terms of funding and work programs implemented. This study aims to determine the use of BOK funds at the Pracimantoro 1 Health Center in 2020 and the obstacles it faces with the non-physical DAK technical guidelines for the Health sector for the 2020 fiscal year. The data collection methods used are library and interview methods. The primary data from interviews and secondary data were derived from the initial Plan of Action document, the Plan of Action document for changes, and the Plan of Action realization document. The results of this study indicate that the use of BOK funds at Pracimantoro 1 Health Center is by the applicable laws and regulations. Pracimantoro 1 Health Center experienced problems in using BOK funds because many activities could not be carried out due to the Covid-19 pandemic. In addition, the problem was also caused by the system changing the money for the disbursement of BOK funds.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: Pandemi Covid-19, Penggunaan dana BOK, Puskesmas Pracimantoro 1, Peraturan perundang-undangan, Covid-19 pandemic, Use of BOK funds, Puskesmas Pracimantoro 1, Legislation
Subjects: 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.598 Public Finance of Indonesia
PKN STAN Subject Area > Pengelolaan Keuangan Negara
Divisions: 62401 Diploma III Akuntansi
Depositing User: Perpustakaan PKN STAN
Date Deposited: 03 Oct 2023 02:02
Last Modified: 03 Oct 2023 02:02
URI: http://eprints.pknstan.ac.id/id/eprint/2065

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