ALFANI, AHMAD WILDANUL ALIEF (2022) Tinjauan atas Pendapatan dan Belanja Rumah Sakit Umum dr. H. Koesnadi Bondowoso Sebelum dan Saat Pandemi Covid-19. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Tujuan yang ingin dicapai penulis adalah mengetahui pengelolaan pendapatan dan belanja RSU dr. H Koesnadi Bondowoso sebelum pandemi Covid- 19 dan dampak dari pandemi Covid-19 terhadap pendapatan dan belanjanya. Penelitian ini menggunakan metode perbandingan melalui tabel dan grafik yang disertai dengan analisis deskriptif dari penulis. Data diperoleh dari tinjauan atas dokumentasi seperti laporan keuangan periode tahun 2018 hingga 2020, Catatan Atas Laporan Keuangan, dan sumber lainnya. Selain itu, digunakan juga metode wawancara kepada pihak RSU dr. H Koesnadi untuk mengetahui kondisi yang dialami pada periode sebelum dan saat pandemi Covid-19. Hasil penelitian menunjukkan bahwa pendapatan yang dimiliki RSU dr. H. Koesnadi selama periode tahun 2018 hingga tahun 2020 ternyata mengalami kenaikan. Pada tahun 2020 kenaikan pendapatan terjadi karena adanya biaya penanganan Covid-19 yang bersumber dari negara serta diikuti dengan jumlah klaim yang dilakukan masyarakat akibat tertular Covid-19 di rumah sakit RSU dr. H. Koesnadi mengalami peningkatan. Kemudian, pada belanjanya juga terdapat peningkatanan pada periode tahun 2018 hingga tahun 2020. Pada masa pandemi Covid-19 terjadi kelangkaan barang yang dibutuhkan untuk mengantisipasi Covid-19 menyebabkan harga di pasaran cukup tinggi sehingga Pembelian terhadap barang tersebut yang mengakibatkan belanja dari RSU dr. Koesnadi pada masa pandemi Covid-19 mengalami peningkatan. Kenaikan atas pendapatan dan belanja tersebut membuat pihak rumah sakit melakukan penyesuaian terhadap Rencana Bisnis Anggaran (RBA) tahun 2020 dan melakukan perubahan pada anggaran tahun 2021 untuk memenuhi kebutuhan dalam hal penanganan Covid-19./ The goal to be achieved by the author is to know the management of income and expenditure at RSU dr. H Koesnadi Bondowoso before the Covid-19 pandemic and the impact of the Covid-19 pandemic on his income and spending. This study uses a comparison method through tables and graphs accompanied by descriptive analysis from the author. Data is obtained from a review of documentation such as financial statements for the period 2018 to 2020, Notes to Financial Statements, and other sources. In addition, the interview method to the RSU dr. H Koesnadi to find out the conditions experienced in the period before and during the Covid-19 pandemic. The results showed that the income of RSU dr. H. Koesnadi during the period from 2018 to 2020 turned out to have increased. In 2020 the increase in income occurred due to the cost of handling Covid-19 originating from the state and followed by the number of claims made by the community due to contracting Covid-19 at the dr. H. Koesnadi has increased. Then, in spending there was also an increase in the period from 2018 to 2020. During the Covid-19 pandemic there was a shortage of goods needed to anticipate Covid-19 causing prices on the market to be quite high so that purchases of these goods resulted in spending from RSU dr. Koesnadi during the Covid-19 pandemic has increased. The increase in revenues and expenditures made the hospital make adjustments to the 2020 Budget Business Plan (BBP) and make changes to the 2021 budget to meet needs in terms of handling Covid-19.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Pendapatan, Belanja, RSU dr. H. Koesnadi Bondowoso, Covid-19, Income, Expenditure |
| Subjects: | 300 – Social sciences > 350-359 Public Administration and Military Science > 354.8 Administration of Financial Institutions PKN STAN Subject Area > Pengelolaan Keuangan BLU |
| Divisions: | 61409 Diploma III Kebendaharaan Negara |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 06 Dec 2022 02:57 |
| Last Modified: | 06 Dec 2022 02:57 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/667 |
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