| Summary: | The Public Service Agency�s Financial Management (PPK-BLU)
provides flexibility in managing its finance for the government agencies which
have turned into BLU. PPK-BLU allows the agency to directly spend its revenues
for financing its operational activity and also for investing purposes without any
obligation to deposit fund to state treasury account, as well as its surplus.
Flexibility in managing its finance for BLU is based on economical, productive
and good corporate governance principle. PPK- BLU concept is to achieve
professionalism, entrepreneurship, transparency and accountability in public
services. RSUP Dr. Sardjito Yogyakarta is one of the government hospitals which
has declared as fully BLU and implementing general accounting standard for
hospital based on the Indonesian Accountant Association and hospital accounting
standard which is determined by the Department of Health of The Republic of
Indonesia. The purpose of this thesis is to observe the difference in financial
performance before and after implementing PPK-BLU which provides flexibility
in managing its finance.
Valuing the performance in finance before and after implementing
PPK-BLU could be done by conducting a financial statement analysis and
calculating ratios. Valuing hospital�s performance in finance of BLU RSUP Dr.
Sardjito could be done by observing financial ratios which have close relation to
management efficiency level in assets management in order to have a better
quality and quantity of public service, solvency ratio which can support long-term
obligation, liquidity ratio which can support short-term obligation and profitability
ratio, even though RSUP Dr. Sardjito is a public hospital stand as non- profit
corporation.
Performance in finance of BLU RSUP Dr. Sardjito Yogyakarta after
implementing PPK-BLU has been come be better, it can be seen from ratios
which have impact on operational management efficiency. It shows that PPK-
BLU goal in having more efficient, effective and productive corporation can be
well implemented by RSUP Dr Sardjito managers. However, having better
performance in finance for BLU RSUP Dr. Sardjito is a result of amount of
untight contribution from state budget (APBN) to finance operational
expenditures and general administrations.
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