Wening, Janur Puspa and Mirna Amirya, S.E., MSA., Ak., Ph.D. (2023) Analisis Fleksibilitas Pengelolaan Keuangan Di Puskesmas Terhadap Peningkatan Pelayanan Di Puskesmas Padasuka. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini dilakukan untuk mengetahui implementasi pengelolaan keuangan Badan Layanan Umum Daerah yang diterapkan Puskesmas Padasuka dan dampaknya terhadap peningkatan pelayanan. Penelitian ini mengadopsi konsep Manajemen Publik Baru yang diwujudkan pemerintah melalui pembentukan sistem Badan Layanan Umum Daerah yang bertujuan untuk meningkatkan kualitas pelayanan kepada masyarakat melalui fleksibilitas pengelolaan keuangan. Penelitian ini menggunakan metode deskriptif kualitatif dengan wawancara dan dokumentasi untuk mengumpulkan data. Hasil penelitian menunjukkan bahwa Puskesmas Padasuka telah menerapkan fleksibilitas pendapatan, pengeluaran, pengelolaan kas, pengelolaan piutang, pengelolaan barang, pengelolaan sumber daya manusia, kerjasama, pelaporan dan akuntabilitas, namun belum menerapkan fleksibilitas utang, investasi, remunerasi, SiLPA, dan tarif layanan. Dilihat dari meningkatnya indeks kepuasan masyarakat tahun 2020-2022, penerapan fleksibilitas pengelolaan keuangan badan layanan umum daerah di Puskesmas Padasuka berdampak pada peningkatan pelayanan kepada masyarakat.
English Abstract
This research was conducted to find out about implementation financial management of Regional Public Services Agency which has been applied by Padasuka Health Center and the impact on services improvement. This study adopts the concept of New Public Management realized by the government through the establishment of a Regional Public Services Agency system that aims to improve the quality of services to the community through financial management flexibility. This research applies descriptive qualitative with interview and documentation to collect data. The result reveal that Padasuka Health Center has implemented the flexibility of income, expenditure, cash management, accounts receivable, goods management, human resource management, cooperation, reporting and accountability, yet have not implemented the flexibility of debt, investment, remuneration, SiLPA, and service tariffs. Seen from the increasing community satisfaction index for 2020-2022, the implementation of financial management flexibility for regional public service agencies at the Padasuka health center has an impact on improving services to the community.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | :0523020870 |
| Uncontrolled Keywords: | Pengelolaan Keuangan, New Public Management, Badan Layanan Umum Daerah, Fleksibilitas |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 05 Apr 2024 06:12 |
| Last Modified: | 05 Apr 2024 06:12 |
| URI: | http://repository.ub.ac.id/id/eprint/217899 |
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Text (DALAM MASA EMBARGO)
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