The Readiness for Implementation of Financial Management Patterns of Regional Public Services Agency at Public Health Center

The purpose of the study is to determine the readiness of Lais public health center and Teluk Kijing public health center of Musi Banyuasin District, South Sumatra Indonesia, in managing finances of regional public service agencies (BLUD). Time of research from March-July 2021. Used the types of descriptive qualitative research to review the documents, observation, and in-depth interviews to the research subject as many as 10 (ten) informants. The triangulation technique is used in testing the validity of the data. The research result showed that Lais public health center and Teluk Kijing public health center were ready to implement the financial management pattern of BLUD, which can be seen from the results of input analysis, process, and output from the analysis of stakeholder, related commitment, knowledge and responsibilities, funding (money), infrastructure (materials) and methods, in addition, substantive requirements, technical requirements, and administrative requirements have been carried out. The results of this study have implications related to the preparation and continuation of the implementation of the BLUD Public Health Center financial management pattern. Based on its limitation, it is still possible for other local governments who have the same contextual conditions to use these results as an input when preparing the BLUDs financial management pattern.

Strategy for institutional development of the regional technical implementing unit (UPTD) of regional waste landfill of NTB Province

The Kebon Kongok Regional Landfill (TPA) is one of the final processing sites serving West Lombok Regency and Mataram City. The Landfill is managed by the Regional Technical Implementing Unit (UPTD) of the Regional Waste Landfill of NTB Province under the Department of Environment and Forestry of NTB Province. Currently, waste services in Mataram City and West Lombok Regency have not met the sanitation target. One of the factors that affects it is the financial problem where there is no budget flexibility which often causes difficulties in handling operations, especially at the beginning and end of the year. Therefore, the purpose of this study is to determine the institutional development strategy as an effort to increase the role of UPTD in solid waste services. The analytical method used is Force Field Analysis (FFA). Based on the FFA, it is found that the Total Weight Value (TNB) driving forces are more significant than the restraining forces; this means that UPTD of Regional Waste Landfill of NTB Province is encouraged to carry out institutional development. Therefore, the institutional development strategy is that UPTD applies for the Financial Management Pattern of Public Service Agencies (PPK-BLUD).

Analisis Kinerja Keuangan Pada Badan Layanan Umum (BLU) Rumah Sakit Umum

Tujuan penelitian ini adalah untuk menganalisis kinerja keuangan RSUP Dr. Wahidin Sudirohusodo Makassar setelah implementasi Pola Pengelolaan Keuangan Badan Layanan Umum (PPK-BLU) berdasarkan Peraturan Direktur Jenderal Perbendaharaan Nomor: PER-36/PB/2012 pada RSUP Dr. Wahidin Sudirohusodo Makassar. Data yang digunakan adalah data kuantitatif dan data kualitatif. Metode analisis yang akan digunakan oleh penulis dalam penelitian ini adalah metode analisis kuantitatif yaitu menggunakan analisis Rasio Keuangan berdasarkan Peraturan Direktur Jenderal Perbendaharaan Nomor: Per-36/PB/2012. Hasil penelitian menunjukkan bahwa: (1) hasil analisis rasio kas, rasio lancar, dan periode penagihan piutang di RSUP Dr. Wahidin Sudirohusodo Makassar selama tahun 2015-2018 tergolong kurang baik, dimana rata-rata nilai yang diperoleh dari hasil analisis rasio keuangan tersebut berada di bawah nilai kisaran maksimum berdasarkan Peraturan Direktur Jenderal Perbendaharaan Nomor: PER-36/PB/2012; (2) Hasil analisis perputaran aset tetap (PAT), imbalan atas aktiva tetap (ROA), dan imbalan ekuitas (ROE) menunjukkan kondisi keuangan RSUP Dr. Wahidin Sudirohusodo Makassar selama tahun 2015-2018 tergolong baik, dimana rata-rata nilai yang diperoleh dari hasil analisis rasio keuangan tersebut mendekati atau mencapai nilai kisaran maksimum berdasarkan Peraturan Direktur Jenderal Perbendaharaan Nomor: PER-36/PB/2012; dan (3) RSUP Dr. Wahidin Sudirohusodo Makassar yang memiliki nilai rasio keuangan dan pendapatan BLU secara keseluruhan adalah 44,7% dengan predikat penilaian kinerja keuangan digolongkan dalam klasifikasi “cukup sehat. The purpose of this study was to analyze the financial performance of RSUP Dr. Wahidin Sudirohusodo Makassar after the implementation of the Financial Management Pattern of the Public Service Agency (PPK-BLU) based on the Director General of the Treasury Regulation Number: PER-36 / PB / 2012 at Dr. Wahidin Sudirohusodo Makassar. The data used are quantitative data and qualitative data. The analysis method that will be used by the authors in this study is a quantitative analysis method that is using the analysis of Financial Ratios based on the Director General of Treasury Regulation Number: Per-36 / PB / 2012. The results showed that: (1) analysis of cash ratios, current ratios, and accounts receivable collection periods at RSUP Dr. Wahidin Sudirohusodo Makassar during 2015-2018 was classified as not good, where the average value obtained from the analysis of financial ratios was below the maximum range value based on the Director General of the Treasury Regulation Number: PER-36 / PB / 2012; (2) The results of analysis of fixed asset turnover (PAT), return on fixed assets (ROA), and return on equity (ROE) show the financial condition of RSUP Dr. Wahidin Sudirohusodo Makassar during 2015-2018 was classified as good, where the average value obtained from the analysis of the financial ratios approached or reached a maximum range value based on the Director General of the Treasury Regulation Number: PER-36 / PB / 2012; and (3) RSUP Dr. Wahidin Sudirohusodo Makassar, whose overall financial ratio and BLU income is 44.7% with the rating of financial performance classified as "quite healthy"

Penilaian Kinerja Rumah Sakit Umum Daerah Setelah Pelaksanaan Pola Pengelolaan Keuangan BLUD Pada Rumah Sakit Umum Daerah Liun Kendage Tahuna

The study aims to analyze the performance of the Liun Kendage Tahuna Regional Hospital after the implementation of the BLUD financial management pattern, analyze any obstacles that hamper hospital management after implementation of PPK-BLUD, and analyze efforts to resolve constraints in hospital management after the implementation of PPK-BLUD. This research was conducted at the Liun Kendage Tahuna Hospital. This is a qualitative research with a case study approach. Data were obtained by in-depth interviews, documentation studies and observations. The results showed that the financial management of RSUD Liun Kendage Tahuna was in accordance with Permendagri Number 79 Year 2018. Upon implementing PPK-BLUD, management of RSUD Liun Kendage Tahuna has included: 1). Financial aspects, 2). Service Aspects, 3). Regulation. The obstacles which have hampered the management of Liun Kendage Tahuna Hospital (after the implementation of PPK-BLUD for performance evaluation) are: 1). human resource constraints, 2). infrastructure constraints, and 3). government policy constraints. Efforts have been implied to resolve the existing constraints in the management of Liun Kendage Tahuna Hospital. Those efforts are that 1) Management staff at the hospital need to follow the training and technical guidance on BLUD management, 2)The hospital needs to add management staff in the financial department who have an Accounting background, and 3) Increase the number of medical personnel, both medical doctors and nurses. Furthermore, other effort is to propose an increase in the existing budget at the hospital. In order to support financial management, the hospital should propose using the SIA BLUD application system. The hospital needs to communicate with the local government regarding the mechanism of PPK-BLUD management to achieve a common perception of BLUD management between two parties.Keywords: Performance Appraisal, RSUD, PPK-BLUDAbstrak. Penelitian ini bertujuan menganalisis kinerja RSUD Liun Kendage Tahuna setelah pelaksanaan pola pengelolaan keuangan BLUD, menganalisis kendala-kendala apa saja yang menghambat pengelolaan rumah sakit setelah pelaksanaan PPK-BLUD, serta menganalisis upaya untuk menyelesaikan kendala–kendala dalam pengelolaan rumah sakit setelah pelaksanaan PPK-BLUD. Penelitian ini dilakukan pada RSUD Liun Kendage Tahuna. Metode penelitian yang digunakan adalah metode penelitian kualitatif dengan pendekatan studi kasus. Data diperoleh peneliti melalui wawancara mendalam, studi dokumentasi dan observasi. Hasil penelitian menunjukkan bahwa pengelolaan keuangan RSUD Liun Kendage Tahuna sesuai dengan Permendagri Nomor 79 Tahun 2018. Pengelolaan RSUD Liun Kendage Tahuna, setelah pelaksanaan PPK-BLUD penilaian kinerjanya meliputi: 1). Aspek keuangan, 2). Aspek pelayanan 3). Peraturan. Kendala-kendala yang menghambat pengelolaan RSUD Liun Kendage Tahuna setelah pelaksanaan PPK-BLUD adalah kendala sumber daya manusia, kendala sarana prasarana, dan kendala kebijakan pemerintah. Upaya-upaya yang dilakukan untuk menyelesaian kendala-kendala yang ada dalam pengelolaan RSUD Liun Kendage Tahuna ialah staf pengelola yang ada pada rumah sakit perlu mengikuti Diklat dan Bimtek tentang pengelolaan BLUD. Pihak rumah sakit perlu menambah staf pengelola pada bagian keuangan yang mempunyai latar belakang pendidikan akuntansi, serta menambah jumlah tenaga medis baik dokter ahli maupun perawat. Selanjutnya mengusulkan penambahan anggaran yang ada pada rumah sakit dan untuk mendukung pengelolaan keuangan, pihak rumah sakit harus mengusulkan menggunaan sistem aplikasi SIA BLUD. Pihak rumah sakit mengupayakan komunikasi dengan pemerintah daerah terkait mekanisme pengelolaan PPK-BLUD sehingga akan ada persamaan persepsi pengelolaan BLUD yang tercipta antara kedua pihak.Kata Kunci: Penilaian Kinerja, RSUD, PPK-BLUD

Evaluation of financial management pattern of the production unit in referral vocational school with adversary model in Yogyakarta Special Region

This study aims to determine the effectiveness of the implementation of Referral Vocational School (SMK Rujukan) program in financial management of production units in the DI. Yogyakarta province. This research was an evaluative research which described problem of financial management of production unit at SMK Rujukan. The approach used of this research were mixed methods which combined quantitative and qualitative research. The evaluation model of this research were an adversary model. An adversary evaluation model were an evaluation that seeked to uncover all the important aspects of the program being evaluated. The results showed that of the 5 SMK studied, there is only 1 SMK that had adequate financial management system of production unit, while 4 other SMK not yet adequated. Forms of protection to financial management of production units for SMK in the DI. Yogyakarta province had not been established yet. No school of the 5 schools studied, had implemented a pattern of financial management in accordance with applicable regulations.

AGENSIFIKASI (AGENCIFICATION) DAN EFIENSI: ANALANALISIS PADA BADAN LAYANAN UMUM RUMAH SAKIT

Agencification is a kind of public service reform aimed to achieving good governance. Agencification on several public agencies in Indonesia is conducted through the implementation of Financial Management Pattern on Public Service Agency. This model emphasizes the application of financial flexibility, the principles of productivity, effiency, and effectiveness. In health sector, the government has required the implementation of Financial Management Pattern Public Service Agency for government hospitals.The purpose of this study is to measure the efficiency of the selected Hospitals, which implement Public Service Agency, based on the hospital classification and identify input variavbles that significantly affect the efficiency of the Hospitals. This study describes a through and deep understanding around the calculation and analysis of the efficiency of the central Hospitals. This study uses a quantitative approuch to obtain evidence related to the measurement of Hospitals efficiency. Data and information obtained through observation and study of documentation. Furthermore, the data were statistically analyzed using Data Envelopment Analysis models.The analysis showed that for General Hospital, 9 of 17 instituctions are efficient in relative and 8 institutions are inefficient relative to the other. Meanwhile, for Special Hospital, 10 of 17 institutions are efficient in relative and 7 instutions are infficient relative to the other. Input variables that significantly influence the efficiency of the Hospitals are considered the number of beds (with coefficient 114.6217), the number of doctors (with coefficient -55.52), and the number of health workers other than doctors (with coefficient -1.849583). While the other two input variables, namely the number of non-health personnel and operating expenses do not significantly affect the efficiency of the Hospitals.