IMPLEMENTASI KEBIJAKAN PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH STUDI KASUS PADA RSUD TIDAR KOTA MAGELANG
This research aims to find out about implementation of Badan Layanan Umum Daerah (BLUD) financial management policies, by case study at District General Hospital (RSUD) Tidar Magelang. The policy of BLUD is one of the manifestations of bureaucratic reformation,in a way to agencificate public service...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2011
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| _version_ | 1826045119796609024 |
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| author | , SUSI GUSTINI , Prof. Dr. Agus Dwiyanto, |
| author_facet | , SUSI GUSTINI , Prof. Dr. Agus Dwiyanto, |
| author_sort | , SUSI GUSTINI |
| collection | UGM |
| description | This research aims to find out about implementation of Badan Layanan
Umum Daerah (BLUD) financial management policies, by case study at District
General Hospital (RSUD) Tidar Magelang. The policy of BLUD is one of the
manifestations of bureaucratic reformation,in a way to agencificate public service.
This research attempts to examine how far the determination of financial
management pattern of BLUD (PPK-BLUD) is successfully implied, and also to
identify factors to influence the successful of the policy implementation.
Based on result of the research, it is understood that the implementation of
PPK-BLUD at RSUD Tidar is partly successful and partly not. Some successful
matters are financial management by BLUD cash, mechanism of procurement of
goods and services that is more efficient and flexible, costing system by the
executive decision, application of accounting system and financial report by SAK
(GAAP). Meanwhile, the unsuccessful matters are the arrangement of plan and
budget by RBA and application of remuneration system for the employees. The
success of implementation of PPK-BLUD is caused by some factors. First, support
from elite politicians in government body of Magelang. This support is a form
other than compliance with the policies of the central government, also based on
historical factors that Tidar hospitals have become self-financing unit of regional
self-finance even a pioneer unit area before the rising of BLUD policy. This
demonstrates the Magelang government's commitment to community health
services. This support is a form of compliance with the central government
policies, also based on the will to improve health services to the Magelang people.
However, because of the wide-impact of BLUD implementation, the political
support does not reach to the attempts of facilitating to imply the policy. Secondly,
communication in either internal and external. Internal communication between
manager and the worker of BLUD, communication between the BLUD leaders and
the Mayor, and communication with BLUD stakeholders are many factors that
determine the effectiveness of implementing various provisions of the PPK-BLUD.
Thirdly, the content of the policy itself, in which accommodates interests of
relevant parties. Some rules are easily applied, some are difficult due to the lack of
technical guidelines of the implementation and contains potential conflicts.
Due to the problems above, researchers recommend :1) to the BLUD policy
maker to provide technical guidelines RBA arrangement and clear provision about
remuneration. 2) to the district government and staff to facilitate the
implementation of the provision of PPK-BLUD. 3) to the head of BLUD and staff
to build intensive-communication internal and external, and another way to be
transparant on financial management. |
| first_indexed | 2024-03-13T22:32:15Z |
| format | Thesis |
| id | oai:generic.eprints.org:97246 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:32:15Z |
| publishDate | 2011 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:972462016-03-04T08:50:25Z https://repository.ugm.ac.id/97246/ IMPLEMENTASI KEBIJAKAN PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH STUDI KASUS PADA RSUD TIDAR KOTA MAGELANG , SUSI GUSTINI , Prof. Dr. Agus Dwiyanto, ETD This research aims to find out about implementation of Badan Layanan Umum Daerah (BLUD) financial management policies, by case study at District General Hospital (RSUD) Tidar Magelang. The policy of BLUD is one of the manifestations of bureaucratic reformation,in a way to agencificate public service. This research attempts to examine how far the determination of financial management pattern of BLUD (PPK-BLUD) is successfully implied, and also to identify factors to influence the successful of the policy implementation. Based on result of the research, it is understood that the implementation of PPK-BLUD at RSUD Tidar is partly successful and partly not. Some successful matters are financial management by BLUD cash, mechanism of procurement of goods and services that is more efficient and flexible, costing system by the executive decision, application of accounting system and financial report by SAK (GAAP). Meanwhile, the unsuccessful matters are the arrangement of plan and budget by RBA and application of remuneration system for the employees. The success of implementation of PPK-BLUD is caused by some factors. First, support from elite politicians in government body of Magelang. This support is a form other than compliance with the policies of the central government, also based on historical factors that Tidar hospitals have become self-financing unit of regional self-finance even a pioneer unit area before the rising of BLUD policy. This demonstrates the Magelang government's commitment to community health services. This support is a form of compliance with the central government policies, also based on the will to improve health services to the Magelang people. However, because of the wide-impact of BLUD implementation, the political support does not reach to the attempts of facilitating to imply the policy. Secondly, communication in either internal and external. Internal communication between manager and the worker of BLUD, communication between the BLUD leaders and the Mayor, and communication with BLUD stakeholders are many factors that determine the effectiveness of implementing various provisions of the PPK-BLUD. Thirdly, the content of the policy itself, in which accommodates interests of relevant parties. Some rules are easily applied, some are difficult due to the lack of technical guidelines of the implementation and contains potential conflicts. Due to the problems above, researchers recommend :1) to the BLUD policy maker to provide technical guidelines RBA arrangement and clear provision about remuneration. 2) to the district government and staff to facilitate the implementation of the provision of PPK-BLUD. 3) to the head of BLUD and staff to build intensive-communication internal and external, and another way to be transparant on financial management. [Yogyakarta] : Universitas Gadjah Mada 2011 Thesis NonPeerReviewed , SUSI GUSTINI and , Prof. Dr. Agus Dwiyanto, (2011) IMPLEMENTASI KEBIJAKAN PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH STUDI KASUS PADA RSUD TIDAR KOTA MAGELANG. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=53897 |
| spellingShingle | ETD , SUSI GUSTINI , Prof. Dr. Agus Dwiyanto, IMPLEMENTASI KEBIJAKAN PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH STUDI KASUS PADA RSUD TIDAR KOTA MAGELANG |
| title | IMPLEMENTASI KEBIJAKAN PENGELOLAAN KEUANGAN
BADAN LAYANAN UMUM DAERAH
STUDI KASUS PADA RSUD TIDAR KOTA MAGELANG |
| title_full | IMPLEMENTASI KEBIJAKAN PENGELOLAAN KEUANGAN
BADAN LAYANAN UMUM DAERAH
STUDI KASUS PADA RSUD TIDAR KOTA MAGELANG |
| title_fullStr | IMPLEMENTASI KEBIJAKAN PENGELOLAAN KEUANGAN
BADAN LAYANAN UMUM DAERAH
STUDI KASUS PADA RSUD TIDAR KOTA MAGELANG |
| title_full_unstemmed | IMPLEMENTASI KEBIJAKAN PENGELOLAAN KEUANGAN
BADAN LAYANAN UMUM DAERAH
STUDI KASUS PADA RSUD TIDAR KOTA MAGELANG |
| title_short | IMPLEMENTASI KEBIJAKAN PENGELOLAAN KEUANGAN
BADAN LAYANAN UMUM DAERAH
STUDI KASUS PADA RSUD TIDAR KOTA MAGELANG |
| title_sort | implementasi kebijakan pengelolaan keuangan badan layanan umum daerah studi kasus pada rsud tidar kota magelang |
| topic | ETD |
| work_keys_str_mv | AT susigustini implementasikebijakanpengelolaankeuanganbadanlayananumumdaerahstudikasuspadarsudtidarkotamagelang AT profdragusdwiyanto implementasikebijakanpengelolaankeuanganbadanlayananumumdaerahstudikasuspadarsudtidarkotamagelang |