Main Article Content
Abstract
This research has purpose to analyze and evaluate the implementation of the public service Board in the general hospital of dr, M Yunus Bengkulu (RMSY). The data that used of this research is primary data. It is obtained through interview. The informants of this research are all employs of the hospitalmanager; heads of the hospital, finance staff, patient care staff thatcan access the hospital service. The purposive sampling technique is used in determining the informant of this research. The informant were selected is the informant who understand and they have experience of the service condition that happened in the general hospital of dr, M Yunus Bengkulu (RMSY). The method of analysis data is qualitative descriptive.
Based on the data analysis, the result showed that: the first, as the outline, RSMY is quite ready and able to do the BLUD. RSMY performance in general showed that there is a good trend. It means that the RSMY has tried to improve their performance. It is suitable with its mandate as the full BLUD. They also have done various efforts to achieve the efficiency and the effectiveness. The second, the status changes become BLUD has affecttoward the condition and the performance of RSMY. The good effect, RSMY tried to improve service performance, force to compete as a healthy, enhance the cooperation with the third parties, the merge of the innovation, and various BSC perspectives cultivated better. The negative effects are the rate increasing; the desire to get the high customer can make the personal less focus on giving a good service to grassroots; there are some governor regulations that are not in line with the RSMY condition as a BLUD;the arrangement of the evaluation report is not the same on the other BLUD hospital, even in the indicator intern level. So, the process of supervising, controlling, analyzing, and improving get difficulties. Third, as BLUD, the problems are faced such as the effectiveness, efficiency and flexibility. All of the problems have constrains. Flexibility is not really done because it is hampered by the regulations that have not been consistent; the long time of the administrative groove is not completely resolved; the customers are mostly from the lower middle class; the hospitality can not fully implemented, strategy evaluation is undertaken by other parts, it is not the same part that do the strategy planning, so the information is less conveyed. The facilities, infrastructure and the quantity of power are still inadequate.Article Details
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References
Alijoyo, Antonius dan Subarto Zaini. 2004. Komisaris Independen. Penggerak Praktik GCG di Perusahaan. PT Indeks Kelompok Gramedia.
Aulawi, Akhmad, 2010. Penerapan Sistem Merit Dalam Manajemen Asn Dan Netralitas Asn Dari Unsur Politik Dalam Undang-Undang Aparatur Sipil Negara, RechtsVinding Online, diakses tanggal 03 Maret 2014
Direktorat Pembinaan PK-BLU 2012, Direktorat Pembinaan Pengelolaan Keuangan Badan Layanan Umum, Jakarta, diakses 7 Maret 2012, http://www. pkblu.perbendaharaan.go.id.
Direktur Jenderal Pajak, SE-06/PJ.52.2000. Pajak Pertambahan Niali atas Penggantian Obat di Rumah Sakit
Ikatan Akuntan Indonesia, 2004. PSAK no 45: Pelaporan Keuangan Organisasi Nirlaba. Standar Akuntansi Keuangan. Penerbit Salemba Empat
Ikatan Akuntan Indonesia, 2004. Standar Akuntansi Keuangan. Penerbit Salemba Empat
Kepmendagri no.29 tahun 2002, dan Draft Perubahan Kempendagri no.903 tahun 2005 tentang Pedoman Umum Penyusunan APBD
Meidyawati 2011, ‘Analisis Implementasi Pola Pengelolaan Keuangan Badan Layanan Umum (PPK-BLU) pada Rumah Sakit Stroke Nasional Bukittinggi’, Tesis, Universitas Sumatera Utara
Norpatiwi, AM Vianey 2011, ‘Aspek Value Added Rumah Sakit Sebagai Badan Layanan Umum’, STIE YKPN, diakses 25 Januari 2012, .
Peraturan Pemerintah Republik Indonesia No:23 tahun 2005 tentang Badan Layanan Umum
Peraturan Pemerintah Republik Indonesia No:24 tahun 2005 tentang Standar Akuntansi Pemerintah
Presiden RI 2004, Undang-Undang Republik Indonesia Nomor 1 tahun 2004 tentang perbendaharaan Negara, kementerian Hukum dan Hak Azasi Manusia Republik Indonesia, Jakarta
Presiden RI 2005, Peraturan Pemerintah Republik Indonesia Nomor 23 Tahun 2005 tentang Pengelolaan Keuangan Badan Layanan Umum, Kementerian Hukum dan Hak Azasi Manusia Republik Indonesia, Jakarta.
Sugiyono, 2010. Metode Penelitian Bisnis, Alfabeta, Bandung Undang-Udang No.32 Tahun 2004 tentang Otonomi Daerah
Undang-Undang No. 25 Tahun 2004 tentang Perencanaan Pembangunan Nasional Undang-Undang No.22 dan 25 Tahun 1999 tentang Perimbangan Keuangan Pusat dan Daerah
Undang-Undang Republik Indonesia Nomor 17 tahun 2003 tentang keuangan Negara
BPK-RI/10/16/2006, Biro Hukum dan HAM, Jakarta.
Undang-Undang Republik Indonesia Nomor 44 Tahun 2009 tentang Rumah Sakit, Kementerian Hukum dan Hak Azasi Manusia Republik Indonesi