Perbandingan Kinerja Keuangan dan Nonkeuangan RSJ Prof. Dr. Soerojo Magelang Sebelum dan Saat Pandemi Covid-19

Fakhira, Soraya Tatyana (2022) Perbandingan Kinerja Keuangan dan Nonkeuangan RSJ Prof. Dr. Soerojo Magelang Sebelum dan Saat Pandemi Covid-19. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk mengetahui dampak pandemi Covid-19 terhadap kinerja keuangan dan nonkeuangan salah satu BLUD di bawah Kementerian Kesehatan, yaitu Rumah Sakit Jiwa (RSJ) Prof. Dr. Soerojo Magelang. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif deskriptif dengan pendekatan analisis data sekunder diperdalam melalui wawancara. Sampel penelitian adalah Laporan Keuangan dan Laporan Akuntabilitas Kinerja Pemerintah RSJ Prof. Dr. Soerojo tahun 2019-2020, sementara narasumber yang diwawancara adalah salah satu karyawan RSJ Prof. Dr. Soerojo. Hasil penelitian menunjukan bahwa kinerja keuangan dan nonkeuangan rumah sakit ini justru mengalami kenaikan saat pandemi. Ini disebabkan karena permintaan pelayanan kesehatan rumah sakit ini meningkat, khususnya pada pelayanan Covid-19, seperti layanan antigen, swab, PCR, dan karantina pasien yang terpapar virus Covid-19. Implikasi penelitian menjelaskan bahwa tidak semua BLUD mengalami penurunan kinerja keuangan dan nonkeuangan saat pandemi Covid-19. Seperti RSJ Prof. Dr. Soerojo, kinerja keuangan dan nonkeuangan BLUD rumah sakit ini justru meningkat di tengah pandemi./ This study aims to determine the impact of the Covid-19 pandemic on the financial and non-financial performance of one of the public service agencies under the Ministry of Health, namely the Mental Hospital (RSJ) Prof. Dr. Soerojo Magelang. The method used in this research is descriptive quantitative method with secondary data analysis approach deepened through interviews. The research sample is the Financial Statements and Government Performance Accountability Reports of RSJ Prof. Dr. Soerojo in 2019-2020, while the interviewee was an employee of RSJ Prof. Dr. Soerojo. The results showed that the financial and non-financial performance of this hospital actually increased during the pandemic. This is because the demand for health services at this hospital has increased, especially for Covid-19 services, such as antigen, swab, PCR, and quarantine services for patients exposed to the Covid-19 virus. The research implication is that not all public service agencies experienced a decline in financial and non-financial performance during the Covid-19 pandemic. Like RSJ Prof. Dr. Soerojo, the financial and non-financial performance of this health public service agencies actually improved in the midst of the pandemic.

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