ANALYSIS OF PATTERNS FINANCIAL MANAGEMENT POLICY OF LOCAL PUBLIC SERVICE AGENCIES

Arie Rusmayani, Lilik Handajani, Erna Widiastuty

Abstract


Public Health Centres (here after called Puskesmas) is one of the units within the health sector that provide direct services to the public. Therefore, the health center would always be required to give their best performance for the sake of improving public health. At 2016, Puskesmas in West Lombok district is the only Puskesmas in the region of West Nusa Tenggara Province which has been running financial management pattern Public Service Agency (BLUD). To be able to run this new policy would require the readiness of Puskesmas-related factors that could affect the success of the implementation. This study wanted to see and obtain empirical evidence that the quality of human resources, organizational commitment, communication, infrastructure facilities have an influence on the implementation of the Financial Management BLUDs at Puskesmas in West Lombok regency. Tests conducted on 77 respondents, where respondents in this study is the management and the fungtional of financials. The research model using the structural model analysis with smartPLS. The results of the four variables were tested showed that the quality of human resources positive effect on the implementation of financial management pattern BLUDs Puskesmas. While the organizational commitment, communication, and infrastructure not affect the implementation of the financial management pattern BLUDs Puskesmas. Although it does not directly affect the implementation of the financial management pattern BLUDs, but in practice a strong organizational commitment, effective communication and adequate infrastructure has been met with both at Puskesmas. The implication of this research is that by improving the quality of human resources will be able to support the success of financial management pattern BLUDs to run a financial management in accordance with the expected goals.
Keywords:Policy Implementation, Financial Management, Public Service Agency, BLUD, Puskesmas

References


Abdillah, Willy dan Jogiyanto. (2015). Partial Least Square (PLS): Alternatif Structural Equation Modeling (SEM) dalam Penelitain Bisnis. Yogyakarta: Penerbit Andi.

Aprilliyanto, DR dan Imam Subeki. (2015). Restrukturisasi Rumah Sakit Umum Daerah Padangan Bojonegoro dari Satuan Kerja Perangkat Daerah menjadi Badan Layanan Umum Daerah. Jurnal Ilmiah Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Brawijaya. 4 (2) Semester Genap 2015/2016.

Edward III, Merilee S. (1980). Implementing Public Policy. Congressional Quarterly Press, Washington.

Ghozali, Imam. (2008). Structural Equation Modeling : Metode Alternanif dengan Partial Least Square, Edisi 2. Semarang: Badan Penerbit Universitas Diponegoro.

Meidyawati. (2010). Implementasi Pola Pengelolaan Keuangan Badan Layanan Umum pada Rumah sakit Strooke Nasional Bukitinggi. Tesis. Universitas Andalas.

Mowday, RT, Richard M Steers and Lyman W Porter. (1979). The Measurement of Organizational Comittment. Journal of Vocational Behavior 14, 224-247.

Bupati Lombok Barat. Peraturan Bupati Kabupaten Lombok Barat Nomor 12 tahun 2015 tentang Pedoman Pengelolaan Badan Layanan Umum Daerah di Lingkungan Pemerintah Kabupaten Lombok Barat.

Puspadewi, Febriana. (2012). Analisis Implementasi Pengelolaan Keuangan BLUD dan Dampaknya Terhadap Kinerja Pada Rumah Sakit Umum Daerah Nganjuk. Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya. 2 (2).

Putra, JJ dan Lena Farida. (2013). Implementasi Badan Layanan Umum Daerah. Jurnal Administrasi Pembangunan 2 (2).

Rondonuwu, Julastri dan Laksono Trisnantoro. (2013). Manajemen Perubahan di Lembaga Pemerintah: Studi kasus Implementasi Kebijakan Pelaksanaan PPK-BLUD di Rumah sakit Jiwa Provinsi NTB. Jurnal Kebijakan Kesehatan Indonesia, 02 (4) desember 2013, hal. 163-170.

Restianto, YE dan Icuk Rangga Bawono. (2015). Pengelolaan Keuangan BLU/BLUD. Yogyakarta: UPP STIM YKPN.

Sholihah, RA. (2015). Pengaruh Kualtas Sumber Daya Manusia dan Komitmen Tujuan Terhadap Implementasi Anggaran berbasis Kinerja dengan Budaya Organisasi Sebagai Variabel Pemoderasi (Studi pada Satuan Kerja Badan Layanan Umum Perguruan tinggi di Kota Malang. Jurnal El-Dinar. 3 (1). Januari 2015.

Surianto dan Laksono Trisnantoro. (2013). Evaluasi Penerapan Kebijakan Badan Layanan Umum Daerah di RSUD Undata Provinsi Sulawasi Tengah. Jurnal Kebijakan Kesehatan Indonesia. 03 (01) Maret 2013.35-41.

Triprasetya, AS. (2014). Analisis Kesiapan Penerapan Kebijakan Badan Layanan Umum Daerah (BLUD) Puskesmas di Kabupaten Kulon Progo. Tesis. Universitas Gadjah Mada.

Waluyo, Indarto. (2011). Badan Layanan Umum Sebuah Pola Baru Dalam Pengelolaan Keuangan di Satuan Kerja Pemerintah. Jurnal Pendidikan Akuntansi Indonesia. IX (2). Tahun 2011. 1-15.

Waluyo, Budi. (2014). Analisis Permasalahan Pada Implementasi Pola Pengelolaan Keuangan Badan Layanan Umum. Jurnal. Reseachgate.net. Publikasi 17 November 2015.

Warisno. (2009). Faktor-faktor Yang Mempengaruhi Kinerja Satuan Kerja Perangkat Daerah (SKPD) di Lingkungan Pemerintah Provinsi Jambi. Tesis. Universitas Sumatera Utara.

Widodo, Joko. (2013). Analisis Kebijakan Publik: Konsep dan Aplikasi Analisis Proses Kebijakan Publik. Malang: Bayumedia Publishing.

Wildana. (2013). Kajian Implementasi Penerapan Badan Layanan Umum di RS DR. Tadjuddin Chalid Makassar Tahun (2012). Jurnal Repository Universitas Hassanuddin.


slot gacor slot gacor hari ini slot gacor 2025 demo slot pg slot gacor slot gacor