Impact Analysis of the Implementation of the Performance-Based Financial Management Pattern of the Regional Public Service Agency (PPK BLUD) at the Liun Kendage Tahuna Hospital.
Keywords:
financial performance, non-financial performance, KDP-BLUD
Abstract
This research was conducted at the Regional General Hospital (RSUD) Liun Kendage Tahuna as a Regional Work Unit (SKPD) which has implemented the Financial Management Pattern of the Regional Public Service Agency (PPK BLUD). This study aims to examine the differences in the performance of RSUD Liun Kendage Tahuna before and after becoming PPK BLUD. The performance in question is financial performance and non-financial performance. The data used are secondary data, namely financial performance proxied by the performance of cash ratios, current ratios, reward ratios for fixed assets, debt ratios, fixed asset turnover, inventory turnover, receivable collection period, dependence on APBD/N and level of independence; and non-financial performance prorated as service efficiency performance, namely Bed Occupancy Rate (BOR), Bed Turn Over (BTO), Average Length of Stay (AvLOS), Turn Over Interval (TOI), Gross Death Rate (GDR) and Net Death Rate (NDR). The analytical technique used is Paired Sample t-Test. The result is that all proxies using Paired Sample t-Test show that there is no difference in financial and non-financial performance between before and after the implementation of PPK BLUD. This is because the management of the Liun Kendage Tahuna Hospital has not optimally implemented the provisions contained in the Regulation of the Minister of Home Affairs Number 79 of 2018.
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2. Anonymous, 2009. RI Law Number 44 Year 2009 concerning Hospitals
3. Anonymous, 2003. Law Number 17 of 2003 concerning Regional Finance
4. Anonymous, 2018. Regulation of the Minister of Home Affairs Number 79 of 2018 concerning Technical Guidelines Regional Public Service Agency Financial Management
5. Anonymous, 2005. Government Regulation of the Republic of Indonesia Number 58 of 2005 concerning Regional Financial Management
6. Anonymous, 2005.Ministry of Health RI (2005).Guidebook for Filling, Management and Presentation of Hospital Data. Jakarta: Publisher of the Directorate General of Medical Services
7. Anonymous, 2018. Regulation of the Directorate General of Treasury Number PER-24/PB/2018 dated November 29, 2018 concerning Amendments to the Regulation of the Director General of Treasury Number PER-36/PB/2016 Guidelines for Performance Assessment of Public Service Agencies in the Health Service Sector
8. Anonymous, 2012. Government Regulation Number 74 of 2012 concerning Amendments to Government Regulation Number 23 of 2005 concerning Financial Management of Public Service Agencies
9. Annafi Indra Tama. 2018. Evaluation of service and financial performance of hospitals that apply the BLUD management pattern. PETA Journal Vol. 3 No. 2 July 2018 e-ISSN 2528-2581
10. Anggit Maharani, Wahyu Adi. Muhtar. 2013. Financial performance analysis before and after the implementation of the Public Service Agency's financial management pattern. Jupe UNS, Vol. 1 No.3
11. Alifatul Maheasy Nuryanawati. 2019. Evaluation of the implementation of Regional Public Service Agency policies at RSUD Dr. Soegiri Lamongan. Journal of Economics and Accounting Research Volume IV No. 1, February 2019 p-ISSN 2502-3764 e-ISSN 2621-3168
12. Arief Wahyudi, I Wayan Nuka Lantara. 2015. Analysis of financial management and performance at the Gelora Bung Karno Complex Management Center (PPKGBK) and the Kemayoran Complex Management Center (PPKK) before and after the application of the financial management principles of the Public Service Agency (BLU) (thesis). Yogyakarta : Gajah Mada University
13. Asmara Hadi, Sugeng Suharto, 2019. Implementation of the Public Service Agency in RSUD M. Yunus Bengkulu in 2014. Journal of Governance and Public Administration-Vol.3 No. 1.
14. Bpkp.go.id, “BLUD Assistance”, Regional Public Service Agency Assistance Program,
15. BLUD.co.id, 2019. Article: Characteristics and principles of the Regional Public Service Agency (BLUD) October 21, 2019.< https://blud.co.id/wp/characteristics-dan-asas-badan-jasa-umum-area-blud/> [accessed September 16, 2020]
16. Debby Firoeza Indiany, et al. 2016. Analysis of financial performance before and after the application of PPK-BLUD at Kardinah Hospital. Journal of MULTIPLIER-Vol.1 No.1.
17. Esty Rima S, Wulan Iyhig RS, Annisa AL. 2021. Financial performance analysis of the application of the financial management pattern of regional public service agencies (PPK BLUD). JIAM Journal Vol 6, No 2 (2021)
18. Fahmi, Irham. 2013. Analysis of Financial Statements. Bandung:Alphabeta
19. Handayani Tri Wijayanti and Sriyanto, 2015.Evaluation of the service and financial performance of hospitals that apply the BLUD financial management pattern in Subosukowonosraten. PRO-BANK. Journal of Economics, Business & Banking, March 2015 edition Vol. 1 No. 1
20. Husnan, Suad and Enny Pudjiastuti. 2015. Fundamentals of Financial Management, Seventh Edition. Yogyakarta: UPP STIM YKPN
21. Jahra N. 2013. Analysis of the implementation of the Public Service Agency Management Pattern at the Kalisat Regional Hospital - Jember. Student Scientific Article 2013. Department of Accounting, Faculty of Economics, University of Jember (UNEJ)
22. Kaplan, Robert S Norton, David P, 2000. Applying Strategy to Balance Score Card Action. Erlangga Publisher, Jakarta
23. Khairana Amalia Chrishartoyo, et al. 2017. Analysis of hospital financial and non-financial performance before and after the Regional Public Service Agency (Case study at Dr. Moewardi Hospital Surakarta in 2004-2015). Journal of Economics and Banking Vol 2 No. 1 2017 ISSN2579-5597
24. Mahmudi. 2003. New Public Management (NPM): A New Approach to Public Sector Management.
25. Mahmudi. 2007. Public Sector Performance Management. Yogyakarta: UPP STIE YKPN
26. Mahmudi. 2016. Analysis of Local Government Financial Statements Third Edition, UPP STIM YKPN
27. Mamesah, Dj. 1995. Regional Financial Administration System. Jakarta: PT. Main Library Gramedia
28. Mardiasmo. 2004. Public Sector Accounting. Yogyakarta: Andi
29. Masnah. 2013. Analysis of financial ratios and non-financial ratios as the basis for measuring the performance of RSUP dr. Muhammad Hoesin Pelembang. Journal
30. Meidyawati. 2011. Analysis of the implementation of the Public Service Agency Financial Management Pattern (PPK-BLU) at the Bukittinggi National Stroke Hospital. Available from: URL:http://www. infodiknas.com/ wpcontent/uploads/2014/11/analysis-implementation-patterns-of-financial-management-agency-general-service-ppk-blu-pada-hospital-stroke-national-bukittinggi.pdf
31. Mentari Chandrasari, et al. 2018.Analysis of financial and service performance with hospital independence at RSUD Dr. Abdoer Rahem Situbondo. E-Journal of Business Economics and Accounting, 2018, Volume V (1):94-99. ISSN-2355-4665
32. Nyoman Trio Susandi, et al. 2017. Analysis of financial performance and performance of internal process efficiency before and after the application of PPK-BLUD, namely a case study at RSUD Kab. Klungkung. (thesis). E-Journal of Economics and Business Udayana University 6.4 (2017):1701-1730
33. Sandiwara, Mahendra Dyo. 2014. Analysis of Changes in the Financial System and Hospital Performance Before and After the Status of the Regional Public Service Agency. Essay. Accounting, Faculty of Economics and Business Universitas Brawijaya, Malang
34. Now Uma, Roger Bougie. 2017. Research methods for business 6th edition 1. Publisher: Salemba Empat
35. Shaw C. 2003. How can hospital performance be insured and monitored?, Copenhagen, WHO Regional Office for Europe (health evidence network report.
36. Shelvy Haria Roza, et al. 2017. Analysis of BLUD policy implementation on the quality and performance of hospital services. Journal of Medika Scientific Vol 8 (2). e-ISSN : 2540-961 p-ISSN : 2087-8508
37. Singgih Santoso. 2010. Parametric statistics concepts and applications with SPSS. Publisher: Elex Media Komputindo
38. Sri Mulyani, 2007. Keynote speech on panel discussion on financial management of BLUD and hospital performance improvement: conditions, expectations, and governance.
39. Sugiono, Budi Wahono. 2017. Financial Performance Analysis of Regional Public Service Agency Dr. RSUD. Saiful Anwar Malang. e-Journal of Management Research in Management Study Program, Faculty of Economics, Unisma.
40. Suryaningsih, Ratna. 2015. Financial Performance of Health Services Before and After the Implementation of PPKBLU (Case study at Dr. Soeradji Tirtonegoro Hospital). Journal of Business and Management, Vol.15. No. 1 of 2015, p. 57-80.
41. Vitalis Chukwudi Nwagbara, Rajah Rasiah, Md Mia Aslam. (2016)An approach toward public hospital performance assessment, Medicine (Baltimore). 2016 Sep;95(36):e4688. doi:10.1097/MD.0000000000004688
42. Waluyo Indarto. 2011. Public Service Agency A New Pattern in Financial Management in Government Work Units. Indonesian Journal of Accounting Education, Vol.: IX. No.2 Pg. 1 – 15.
43. Wahyu Yuli Priastuti, Gregory Nasiansenus Masdjojo. 2017.The Effectiveness of Financial and Non-Financial Performance on the Management Pattern of the Regional Public Service Agency (PPK BLUD) Ambarawa Hospital, Semarang Regency. Proceedings of the 3rd UNISBANK National Multi-Discipline Seminar & Call for Papers (SENDI_U3) 2017. ISBN:9-789-7936-499-93
44. Wikiapbn.org, “Public Service Agencies”, Article Public Service Agencies, June 20, 2014,
Published
2021-10-13
How to Cite
Gosal, P. C., Karamoy, H., & Maramis, J. B. (2021). Impact Analysis of the Implementation of the Performance-Based Financial Management Pattern of the Regional Public Service Agency (PPK BLUD) at the Liun Kendage Tahuna Hospital. Central Asian Journal of Medical and Natural Science, 2(5), 221-239. https://doi.org/10.17605/cajmns.v2i5.323
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