Main Article Content
Abstract
This study aims to determine the implementation of the policy, the form of financial management patterns, the level of success of work unit performance (SATKER) in H.A. Sulthan Daeng Radja Hospital, Bulukumba Regency after the BLUD application. This research was conducted at H.A. Sulthan Daeng Radja Hospital in Bulukumba Regency using qualitative methods with data collection techniques through observation and in-depth interviews with representatives of BLUD officials, ASN and Non ASN BLUD satker selected purposively.
The results of this study indicate that the implementation of the policy is not optimal based on Permenkes No. 20 of 2014, the form of financial management is guided by government policies as stipulated in the Act, but the implementation is not optimal, because the factors forming organizational structure are not based on expertise and skills, lack of support from satker, financial management is not optimal, does not reflect healthy business practices, no transparency, no financial performance assessment sheets are made, procurement management is not good, achievement of Minimum Service Standards (SPM) is still below the target and evaluation of the success rate of BLUD satker performance is still low.
Kata Keywords: BLUD, Policy, Implementation, Financial BLUD
Article Details
References
- Armen,F.,Azwar,V.2013. Fundamentals of hospital financial management. Gosyen publishing: Yogyakarta.
- Atmoko, T. 2011. Standard Operating Procedures (SOP) and Performance Accountability of Government Agencies. Bandung: Unpad
- RSUD HASulthan Daeng Radja Bulukumba Profile Book
- Harun, R., Ardianto, E. 2011. Communication on Development and Social Change. PT Raja Grafindo Persada: Jakarta
- http://blogharalazmi.blogspot.com/2012/06/m motivation-kerja.html , accessed on Sunday, 18 August 2019, at 13.47
- '
- http://fajarnanoeta.blogspot.com/2011/06/peng understanding-policies-secan-umum.html, accessed on Monday, April 30, 2019, at 09.15
- http://wahyumirza.blogspot.com/2011/03/teori-herzberg-dan-teori-maslow.html , accessed on Tuesday August 20 2019, at 14.00
- https://tesisdisertasi.blogspot.com/2010/03/pengunderstanding-professionalism.html, accessed on Sunday, 18 August 2019, at 13.48
- Ministerial Regulation No 23 of 2005 Article 1 Paragraph 2 concerning Financial Management Patterns of Public Service Agencies.
- Permen No 23 of 2005 concerning efficiency and productivity.
- Permen No 61 Year 2007 concerning Technical Guidelines for Financial Management of Regional Public Service Agencies.
- Permendagri No. 61 of 2007 concerning flexibility in terms of investment management, debt management and procurement of goods and/or services.
- Republic of Indonesia Health Minister Regulation No. 85 of 2015 concerning the State Treasury and Hospitals.
- Minister of Finance Regulation No. 76/PMK.05/2008 concerning Accounting Guidelines
- Restianto, Yanuar. E., Bawono, IR 2015. BLU/BLUD Financial Management. YKPN College of Management: Yogyakarta.
- Suyanto, R., Kusnadi, D., Muhardi. 2018. Hospital Financial Management (Concepts and Analysis). PT Refika Aditama: Bandung.
- Law No. 1 of 2004 Article 1 point 23 concerning the Treasury of the Republic of Indonesia Books Complaint Unit H.A.Sulthan Daeng Hospital Radja Bulukumba
References
Armen,F.,Azwar,V.2013. Fundamentals of hospital financial management. Gosyen publishing: Yogyakarta.
Atmoko, T. 2011. Standard Operating Procedures (SOP) and Performance Accountability of Government Agencies. Bandung: Unpad
RSUD HASulthan Daeng Radja Bulukumba Profile Book
Harun, R., Ardianto, E. 2011. Communication on Development and Social Change. PT Raja Grafindo Persada: Jakarta
http://blogharalazmi.blogspot.com/2012/06/m motivation-kerja.html , accessed on Sunday, 18 August 2019, at 13.47
'
http://fajarnanoeta.blogspot.com/2011/06/peng understanding-policies-secan-umum.html, accessed on Monday, April 30, 2019, at 09.15
http://wahyumirza.blogspot.com/2011/03/teori-herzberg-dan-teori-maslow.html , accessed on Tuesday August 20 2019, at 14.00
https://tesisdisertasi.blogspot.com/2010/03/pengunderstanding-professionalism.html, accessed on Sunday, 18 August 2019, at 13.48
Ministerial Regulation No 23 of 2005 Article 1 Paragraph 2 concerning Financial Management Patterns of Public Service Agencies.
Permen No 23 of 2005 concerning efficiency and productivity.
Permen No 61 Year 2007 concerning Technical Guidelines for Financial Management of Regional Public Service Agencies.
Permendagri No. 61 of 2007 concerning flexibility in terms of investment management, debt management and procurement of goods and/or services.
Republic of Indonesia Health Minister Regulation No. 85 of 2015 concerning the State Treasury and Hospitals.
Minister of Finance Regulation No. 76/PMK.05/2008 concerning Accounting Guidelines
Restianto, Yanuar. E., Bawono, IR 2015. BLU/BLUD Financial Management. YKPN College of Management: Yogyakarta.
Suyanto, R., Kusnadi, D., Muhardi. 2018. Hospital Financial Management (Concepts and Analysis). PT Refika Aditama: Bandung.
Law No. 1 of 2004 Article 1 point 23 concerning the Treasury of the Republic of Indonesia Books Complaint Unit H.A.Sulthan Daeng Hospital Radja Bulukumba