ARIFIN, ROCHMAD ZAINAL (2022) Tinjauan Implementasi Standar Harga Satuan (SSH) dalam Penerapan Anggaran Berbasis Kinerja pada RSUD Prembun Tahun Anggaran 2022. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Tujuan dilaksanakan penelitian ini untuk mengetahui implementasi standar satuan harga (ssh) dalam penerapan anggaran berbasis kinerja di RSUD Prembun pada tahun anggaran 2022. Lokasi penelitian ini dilakukan di RSUD Prembun Kabupaten Kebumen pada tahun anggaran 2022 Penelitian ini dilakukan dengan metode studi lapangan. Metode studi lapangan yang digunakan adalah wawancara dan observasi. Hasil penelitian ini menunjukkan bahwa implementasi standar satuan harga di RSUD Prembun pada tahun anggaran 2022 sudah sesuai dengan peraturan perundang-undangan yang berlaku. Penggunaan Penggunaan LKPP E Katalog sangat membantu dalam perencanaan penyusunan Rencana Bisnis dan Anggaran (RAB) RSUD Prembun Kabupaten Kebumen ketika barang yang ingin dibeli tidak ada di standar satuan harga tetapi ada di LKPP E Katalog. Selain itu, terdapat faktor yang mempengaruhi penganggaran berbasis kinerja di RSUD Prembun Tahun Anggaran 2022, faktor yang mempengaruhinya antara lain sumber daya manusia dan harga alat kesehatan yang fluktuatif. Sumber daya manusia sangat mempengaruhi pelaksanaan anggaran di RSUD Prembun. Harga alat kesehatan yang fluktuatif mengakibatkan beberapa penyesuaian ketika akan membeli kebutuhan barang yang sudah di rencanakan. Kata kunci: (penganggaran berbasis kinerja; BLUD; RSUD)./ The purpose of this study is to determine the implementation of the unit price standard (ssh) in the application of a performance-based budget at Prembun Hospital inthe 2022 budget. The location of this study was conducted at the Prembun Regional Hospital, Kebumen Regency in the 2022 fiscal year, this research was carried out using the field study method. The field study methods used are interviews and observations. The results of this study show that the implementation of unit price standards at Prembun Hospital in the 2022 budget is in accordance with applicable laws and regulations. The use of the LKPP E Catalog is very helpful in planning the preparation of the Business plan and Budget (RAB) of the Prembun Hospital, Kebumen Regency when the goods you want to buy are not in the standard unit price but are in the LKPP E Catalog. In addition, there are factors that affect performance-based budgeting at the Prembun Hospital for fiscal year 2022, factors that affect it, including human resources and fluctuating medical device prices. Human resources greatly influence the implementation of the budget at the Prembun Regional Hospital. Fluctuating medical device prices result in some adjustments when buying the needs of goods that have been planned.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | penganggaran berbasis kinerja; BLUD; RSUD, performance-based budgeting |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 658 General Management > 658.154 Budgeting PKN STAN Subject Area > Penganggaran Berbasis Kinerja |
| Divisions: | 61409 Diploma III Kebendaharaan Negara |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 17 Nov 2022 04:29 |
| Last Modified: | 17 Nov 2022 04:29 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/559 |
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