Hanisa, Ersa (2022) Tinjauan atas Pengelolaan Belanja pada Badan Layanan Umum Daerah RSUD Dr. Tjitrowardojo Purworejo di Masa Sebelum dan Saat Pandemi COVID-19. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Abstrak Penetapan COVID-19 sebagai bencana nasional melalui Keppres Nomor 12 Tahun 2020 berimbas pada berbagai sektor kehidupan, termasuk sektor ekonomi dan sektor kesehatan baik di pusat maupun di daerah. Dukungan pemerintah daerah yang diwujudkan dalam bentuk penyesuaian APBD dan adanya BLUD bidang kesehatan sangat berperan penting dalam penanganan pandemi. Penelitian ini bertujuan untuk meninjau pengelolaan belanja RSUD Dr. Tjitrowardojo Purworejo sebelum dan saat pandemi COVID-19. Ruang lingkup penelitian adalah realisasi belanja BLUD tahun 2019 dan 2020. Metode penelitian yang digunakan adalah kualitatif dan teknik pengumpulan data yaitu dokumentasi dan wawancara langsung dengan objek terkait. Hasil penelitian menunjukkan ada perbedaan dalam mengelola belanja pada segi peraturan dan segi pendanaan sedangkan segi alur/prosedur pengelolaan belanja tidak terpengaruh oleh pandemi. Di masa pandemi, adanya peraturan baru yang mengatur tentang pendanaan berupa penyesuaian/refocusing APBD sehingga RSUD Dr. Tjitrowardojo mendapatkan alokasi belanja tidak terduga. Selain itu, juga terdapat beberapa kendala yang mengakibatkan perlunya penyesuaian dalam menyusun laporan keuangan dan mengelola belanja. Secara umum, pengelolaan belanja BLUD sudah sesuai dengan fleksibilitas yang diberikan seperti yang tercantum pada Permendagri Nomor 79 Tahun 2018. / The determination of COVID-19 as a national disaster through Presidential Decree Number 12 of 2020 has an impact on various sectors of life, including the economic sector and the health sector both at the center and in the regions. Local government support which is manifested in the form of APBD adjustments and the existence of a BLUD in the health sector plays an important role in handling the pandemic. This study aims to review the management of spending at RSUD Dr. Tjitrowardojo Purworejo before and during the COVID-19 pandemic. The scope of the research is the realization of BLUD spending in 2019 and 2020. The research method used is qualitative and data collection techniques namely documentation and direct interviews with related objects. The results of the study show that there are differences in managing spending in terms of regulations and in terms of funding, while in terms of flow/procedures are not affected by the pandemic. During the pandemic, there is a new regulation that regulates funding in the form of adjusting/refocusing the APBD so that RSUD Dr. Tjitrowardojo received an unexpected spending allocation. In addition, there are several obstacles that result in the need for adjustments in preparing financial reports and managing expenditures. In general, the management of BLUD expenditures is in accordance with the flexibility provided as stated in Permendagri Number 79 of 2018.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | COVID-19, pengelolaan belanja, badan layanan umum daerah, fleksibilitas, penyesuaian APBD, COVID-19, management of spending, local public service agency, flexibility, APBD adjustments. |
| 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 Oct 2023 02:53 |
| Last Modified: | 03 Oct 2023 02:53 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2067 |
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