Dianti, Ari (2014) Evaluasi Proses Penyusunan Anggaran Berbasis Kinerja Studi Kasus di RSUD Waluyo Jati Kraksaan Paska Penerapan PPK-BLUD. Magister thesis, Universitas Brawijaya.
Abstract
Proses penyusunan anggaran yang dilakukan di RSUD Waluyo Jati belum sepenuhnya berbasis kinerja. Hal ini tampak pada penetapan indikator kinerja yang terdapat di dokumen RKA dibuat oleh bagian perencanaan dan di dokumen RBA tidak ada penetapan indikator kinerja khusus per instalasi, sehingga hasil capaian kinerja belum menggambarkan kaitan yang erat dengan proses pengelolaan capaian kinerja. Penelitian ini bertujuan untuk mendapat pemahaman yang mendalam tentang proses penyusunan anggaran berbasis kinerja di RSUD Waluyo Jati Kraksaan pasca penerapan PPK – BLUD dan faktor yang melatarbelakanginya. Desain penelitian ini menggunakan rancangan kualitatif dengan pendekatan studi kasus. Pemilihan Informan kunci dilakukan secara non probability sampling melalui tehnik purposive sampling. Pengujian keabsahan data dilakukan dengan meningkatkan ketekunan, triangulasi, diskusi dengan teman sejawat dan dosen pembimbing, serta pengecekan anggota. Hasil penelitian menunjukkan bahwa proses penyusunan anggaran berbasis kinerja di RSUD Waluyo Jati kurang efektif. Hal ini ditunjukkan dengan tidak ada proses penentuan indikator kinerja, prioritas program/kegiatan, dan analisa standar belanja. Kekurang efektifan tersebut karena adanya faktor kendala seperti patisipasi semu dalam penyusunan anggaran, kurangnya komunikasi dalam bentuk sosialisasi, kurangnya pemahaman tentang anggaran berbasis kinerja, struktur organisasi anggaran rumah sakit yang belum berjalan, dan tidak adanya evaluasi kinerja. Faktor lain adalah dukungan eksternal dari bidang anggaran DPKD Kabupaten Probolinggo terutama dalam proses penyusunan anggaran. Penerapan PPK-BLUD di RSUD Waluyo Jati tidak diringii dengan penerapan anggaran berbasis kinerja. Hal ini apabila dilakukan secara terus menerus akan berakibat rumah sakit akan kesulitan dalam memenuhi kebutuhan rutin atau operasionalnya dan akan berpengaruh buruk terhadap tujuan peningkatan mutu pelayanan seperti yang diamanatkan PPK-BLUD.
English Abstract
The budgeting process in RSUD Waluyo Jati is not entirely the performed based on performance. It is shown in performance indicator selected in the RKA document which are arranged by planning department. Moreover, there is no performance indicator specifically selected for each installation in the RBA documents. Consequently, the result of performance achievement was not linked to management of performance achievement. This study aimed to gain a thorough understanding of the performance-based budgeting process in post-implementation PPK - BLUD at RSUD Waluyo Jati Kraksaan and its underlying factors. This study used qualitative design with case study approach. Key informants were selected using non probability sampling, through purposive sampling technique. Testing the validity of the data is performed by increasing perseverance, triangulation, discussions with peers and lecturers, as well as member checking. The results showed that the performance-based budgeting process in hospitals Waluyo Jati less effective as there is no process of determining performance indicators, priority programs/activities, and the standard analysis of shopping. The budgeting process with performance base was not yet fully implemented in RSUD Waluyo Jati Kraksaan due to some factors such as passive participation in the budgeting process, the lack of communication or socialization, lack of understanding of performance-based budgeting, in optimal implementation of budget organizational structure, and there is no performance evaluation. The external`s support and advice of the budgeting department DPKD Kab.Probolinggo especially in the budgeting process. The implementation of PPK-BLUD in Waluyo Jati Hospital is not accompanied by the implementation of performance-based budgeting. Consequently, if it was continuously occurred, the hospital would have difficulty to fulfill its routine needs or operational needs and it would give negative influence to the purpose of service quality improvement as mandated in PPK-BLUD.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/362.110 681/DIA/e/041405977 |
| Subjects: | 300 Social sciences > 362 Social problems of and services to groups of people > 362.1 People with physical illnesses |
| Divisions: | S2/S3 > Magister Manajemen Rumah Sakit, Fakultas Kedokteran |
| Depositing User: | Endro Setyobudi |
| Date Deposited: | 30 Sep 2014 11:49 |
| Last Modified: | 30 Sep 2014 11:49 |
| URI: | http://repository.ub.ac.id/id/eprint/157109 |
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