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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.


financial performance non-financial performance KDP-BLUD

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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 SCIENCES, 2(5), 221-239.


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