Aulia, Nabila (2022) TINJAUAN ATAS PENGELOLAAN DAN PENGGUNAAN DANA BANTUAN OPERASIONAL KESEHATAN (BOK) PADA UPT PUSKESMAS MEDAN SUNGGAL TAHUN ANGGARAN 2021. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Abstrak Penelitian ini bertujuan untuk memperoleh informasi terkait pengelolaan dana Bantuan Operasional Kesehatan (BOK) Puskesmas pada UPT Puskesmas Medan Sunggal serta meninjau kesesuaian pemanfaatannya dengan peraturan dan petunjuk teknis yang berlaku pada tahun 2021. Sumber data yang digunakan pada penelitian ini terdiri dari data primer dan sekunder. Data Primer diperoleh menggunakan metode studi lapangan melalui wawancara dan menghubungi langsung narasumber yang bersangkutan. Sedangkan data sekunder diperoleh menggunakan metode studi keperpustakaan yang dilakukan dengan cara mengutip, membaca, dan memahami berbagai sumber tertulis yang dapat digunakan untuk penyusunan karya tulis ini. Hasil dari penelitian ini menunjukkan bahwa pengelolaan dana BOK pada UPT Puskesmas Medan Sunggal telah sesuai dengan Peraturan Menteri Kesehatan Republik Indonesia Nomor 12 Tahun 2021 tentang Petunjuk Teknis Penggunaan Dana Alokasi Khusus Nonfisik Bidang Kesehatan Tahun Anggaran 2021. Sedangkan dalam hal realisasi pelaksanaan kegiatan BOK di UPT Puskesmas Medan Sunggal masih kurang optimal akibat terkendala adanya pandemi Covid-19 di tahun 2021. Kata kunci: Dana Bantuan Operasional Kesehatan Puskesmas, Petunjuk Teknis Penggunaan DAK Nonfisik Bidang Kesehatan, Dana Alokasi Khusus Nonfisik Bidang Kesehatan. Abstract This research aims to obtain information related to the management of puskesmas health operational assistance (BOK) funds at the UPT Puskesmas Medan Sunggal and review the suitability of their use with regulations and technical guidelines in force in 2021. The data sources used in this study consisted of primary and secondary data. Primary data was obtained using the field study method through interviews and contacting directly the sources concerned. Meanwhile, secondary data were obtained using the literature study method which was carried out by quoting, reading, and understanding various written sources that could be used for the preparation of this paper. The results of this study show that the management of BOK funds at the UPT Puskesmas Medan Sunggal is in accordance with the Regulation of the Minister of Health of the Republic of Indonesia Number 12 of 2021 concerning Technical Guidelines for the Use of Nonphysical Special Allocation Funds for the Health Sector for fiscal year 2021. Meanwhile, in terms of the realization of the implementation of BOK activities at the UPT Puskesmas Medan Sunggal, it is still not optimal due to the constraints of the Covid-19 pandemic in 2021. Keyword: Health Center Operational Assistance Funds, Technical Guidelines for the Use of Non Physical DAK in the Health Sector, Special Non-Physical Allocation Funds for the Health Sector.
| Item Type: | Thesis (KTTA) |
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| 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: | 19 Sep 2025 04:12 |
| Last Modified: | 19 Sep 2025 04:12 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2700 |
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