ANALISIS PENGELOLAAN KEUANGAN PUSKESMAS SALOTUNGO KABUPATEN SOPPENG SULAWESI SELATAN SETELAH BERSTATUS MENJADI BLUD

MUHARRAM, NUR ASYRUNI (2023) ANALISIS PENGELOLAAN KEUANGAN PUSKESMAS SALOTUNGO KABUPATEN SOPPENG SULAWESI SELATAN SETELAH BERSTATUS MENJADI BLUD. Skripsi thesis, Universitas Setia Budi.

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Abstract

Muharram, N.A 2023. Analysis of Financial Management of the Salotungo Health Center, Soppeng Regency, South Sulawesi After Becoming a BLUD Status. Bachelor’s degree Program in Medical Laboratory Technology, Health Sciences Faculty, Setia Budi University. Community health centers are the spearhead of providing services to the community. To improve puskesmas services, puskesmas must have broader authority in managing income and expenses. The most appropriate pattern for this is the Financial Management Pattern for the Regional Public Service Agency (PPK-BLUD). The purpose of this study was to analyze the financial management of the Salotungo Health Center in Soppeng Regency, South Sulawesi after becoming a BLUD status. This study used a qualitative approach. The population of this study were the Head of the Health Center and Finance Officers of the Salotungo Health Center, Soppeng Regency, South Sulawesi with a total sample of 4 people used a total sample technique. Data analysis techniques in this study used data reduction, data presentation and drawing conclusions. The results showed that the financial management of the Salotungo Health Center in Soppeng Regency, South Sulawesi, after becoming a BLUD, was regulated based on regional regulations. However, in its implementation, there are 3 flexibility of BLUD governance according to Permendagri No. 79 of 2018 covers cooperation with other parties, investment management, and the remuneration system has not been implemented properly. The obstacle in managing the finances of the Salotungo Health Center in Soppeng Regency, South Sulawesi, after becoming a BLUD, was the insufficient budget, because there was no longer a General Allocation Fund from the Local Government APBD, and there was still some flexibility that had not been regulated by the Soppeng Regency Government has prevented the puskesmas from implementing the maximum flexibility of the BLUD.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	pengelolaan keuangan, puskesmas, BLUD, financial management, health center, BLUD
Subjects:	H Social Sciences > H Social Sciences (General) Q Science > Q Science (General)
Divisions:	Fakultas Ilmu Kesehatan > Prodi D4 Analis Kesehatan
Depositing User:	USB
Date Deposited:	16 Oct 2024 05:00
Last Modified:	13 Nov 2024 03:33
URI:	http://repo.setiabudi.ac.id/id/eprint/6436

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