DAMARA, BUNGA PUTRI (2022) Tinjauan atas Pembentukan Badan Layanan Umum Daerah Rumah Sakit Umum Daerah Martapura. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Tujuan dari penulisan karya tulis ini untuk mengetahui proses RSUD Martapura memenuhi kelengkapan persyaratan pembentukan Badan Layanan Umum Daerah (BLUD) dan implementasi pengelolaan keuangan badan layanan umum daerah setelah ditetapkan menjadi BLUD. Saat ini rumah sakit umum daerah digerakkan untuk menerapkan pola pengelolaan keuangan BLUD dan dalam prosesnya RSUD Martapura harus memenuhi beberapa persyaratan antara lain persyaratan substantif, persyaratan teknis, persyaratan administratif. Setelah ditetapkan menjadi BLUD, RSUD Martapura harus mengimplementasikan pola pengelolaan keuangan BLUD yang diantaranya perencanaan dan penganggaran, tarif layanan, pengadaan barang dan jasa, Akuntansi serta sumber daya manusia. Oleh karena itu, penulis ingin meninjau proses pembentukan BLUD di RSUD Martapura untuk mengetahui bagaimana proses proses pembentukannya dan pengelolaan keuangan setelah ditetapkan menjadi BLUD. Pada Penelitian ini digunakan metode kualitatif serta metode pengumpulan data yang digunakan adalah data primer dan data sekunder. Data primer didapatkan melalui hasil wawancara dengan narasumber yang tergabung dalam tim pembentukan BLUD RSUD Martapura, sedangkan data sekunder didapatkan melalui telaah dokumen yang berkaitan dengan proses pembentukan BLUD. Dari tinjauan yang dilakukan, dapat diketahui bahwa RSUD Martapura telah memenuhi persyaratan untuk menjadi BLUD dan telah mengimplementasikan pola pengelolaan keuangan BLUD dengan cukup baik, akan tetapi, masih terdapat beberapa hal yang harus diperhatikan dan ditingkatkan untuk kedepannya./ The purpose of writing this paper is to find out the process of the Martapura district Hospital (RSUD) fulfilling the requirements for the establishment of a Local Community Service Agency (BLUD) and the implementation of financial management of the Local Community Service Agency after being designated as a Local Community Service Agency. Currently, district hospitals are driven to implement a financial management pattern and in the process, Martapura district hospital must meet several requirements, including substantive requirements, technical requirements, and administrative requirements. After being designated as a Local Community Service Agency, Martapura district hospital must implement a Local community service agency financial management pattern which includes planning and budgeting, service tariffs, procurement of goods and services, accounting, and human resources. Therefore, the author would like to review the process of forming a local community service Agency at Martapura District Hospital to find out how the process of its formation and financial management was after being designated a Local Community Service Agency. This study used qualitative methods and data collection methods used are primary data and secondary data. Primary data was obtained through interviews with resource persons who were members of the Local Community Service Agency formation team at Martapura District Hospital, while secondary data was obtained through a review of documents related to the poses for the formation of the Local Community Service Agency. From what has been done, it can be seen that Martapura District Hospital has fulfilled the requirements to become a Local Community Service Agency and has implemented the Local Community Service Agency financial management pattern quite well, however, several things must be considered and improved in the future.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Badan Layanan Umum Daerah, Pembentukan BLUD, Pengelolaan Keuangan BLUD, Local Community Service Agency, Establishment of Local Community Service Agency, Financial Management of Local Community Service Agency. |
| Subjects: | 300 – Social sciences > 350-359 Public Administration and Military Science > 352.4 Financial of Public Administration PKN STAN Subject Area > Pengelolaan Keuangan BLU |
| Divisions: | 61409 Diploma III Kebendaharaan Negara |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 30 Nov 2022 07:34 |
| Last Modified: | 30 Nov 2022 07:34 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/648 |
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