Hakim, Mochammad Luqman and Yuki Firmanto,, SE., MSA., Ak., CA (2021) Analisis Implementasi Fleksibilitas Sistem Pola Pengelolaan Keuangan Badan Layanan Umum Daerah (Ppk-Blud) Pada Upt Puskesmas Jatirejo Kabupaten. Sarjana thesis, Universitas Brawijaya.
Abstract
Tujuan penelitian ini adalah untuk mengetahui tingkat implementasi fleksibilitas PPK- BLUD di Puskesmas Jatirejo serta kendala yang dihadapi dalam proses implementasi. Penelitian ini mengadopsi konsep New Public Management yang diterjemahkan pemerintah melalui pembentukan sistem Badan Layanan Umum Daerah yang bertujuan untuk meningkatkan kualitas pelayanan kepada masyarakat melalui fleksibilitas pengelolaan keuangan. Metode penelitian yang digunakan dalam penelitian ini adalah kualitatif deskriptif dengan pendekatan studi kasus. Teknik pengumpulan data yang digunakan adalah Observasi, Wawancara dan Dokumentasi. Hasil penelitian menunjukkan bahwa fleksibilitas yang sudah diterapkan yaitu fleksibilitas pendapatan, belanja, pengelolaan kas, piutang, pengelolaan barang, pengelolaan sumber daya manusia (SDM), kerjasama, pelaporan dan pertanggungjawaban. Sedangkan fleksibilitas yang belum diterapkan adalah fleksibilitas utang, investasi, remunerasi, SiLPA, tarif layanan. Hal ini dikarenakan adanya keterbatasan SDM dalam mengelola keuangan, minimnya regulasi pemerintah daerah tentang pedoman teknis implementasi BLUD serta kurangnya sinergi antar stakeholder dalam optimalisasi implementasi fleksibilitas BLUD.
English Abstract
The purpose of this study was to determine the level of implementation of the flexibility of PPK-BLUD in Jatirejo Health Center and the obstacles faced in the implementation process. This study adopts the concept of New Public Management which is translated by the government through the establishment of a Regional Public Service Agency system that aims to improve the quality of services to the community through financial management flexibility. The research method used in this research is descriptive qualitative with a case study approach. Data collection techniques used are Observation, Interview and Documentation. The results show that the flexibility that has been applied is the flexibility of income, expenditure, cash management, accounts receivable, goods management, human resource management (HR), cooperation, reporting and accountability. While the flexibility that has not been implemented is the flexibility of debt, investment, remuneration, SiLPA, service tariffs. This is due to limited human resources in managing finances, the lack of local government regulations regarding technical guidelines for implementing BLUDs and the lack of synergy between stakeholders in optimizing the implementation of BLUD flexibility.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0521020378 |
| Uncontrolled Keywords: | Badan Layanan Umum Daerah, Fleksibilitas, Pola Pengelolaan Keuangan Daerah, Puskesmas, Regional Public Service Agency, Flexibility, Regional Financial Management Pattern, Puskesmas |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 17 Jun 2022 01:45 |
| Last Modified: | 17 Jun 2022 01:45 |
| URI: | http://repository.ub.ac.id/id/eprint/191271 |
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