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All Journal Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal Ekonomi Dan Bisnis
Annafi Indra Tama
Universitas Islam 45 Bekasi
Economics, Econometrics & Finance

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EVALUASI KINERJA PELAYANAN DAN KEUANGAN RSUD YANG MENERAPKAN POLA PENGELOLAAN KEUANGAN BLUD Annafi Indra Tama
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 3 No. 2 (2018)
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1019.076 KB) | DOI: 10.51289/peta.v3i2.344

Abstract

Abstrak. Evaluasi Kinerja Pelayanan Dan Keuangan Rumah Sakit Umum Daerah Yang Menerapkan Pola Pengelolaan Keuangan BLUD.  Penelitian ini bertujuan untuk mengevaluasi kinerja pelayanan dan keuangan rumah Badan Layanan Umum Daerah. Kualitas pelayanan diukur menggunakan indikator Bed Occupancy Rate, Bed Turn Over, Length Of Stay, Turn Over Interval, Net Death Rate dan Gross Death Rate pada RS.Tugurejo Semarang. Data yang digunakan pada penelitian ini merupakan data sekunder yaitu laporan keuangan, laporan kinerja instansi pemerintah RS.Tugurejo. Teknik analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif, dengan menggunakan alat uji yaitu pearson coorrelation test. Hasil dari penelitian menunjukkan bahwa tidak terdapat korelasi antara kinerja pelayanan dengan efektivitas dan efesiensi keuangan rumah sakit, namun kinerja keuangan berkorelasi secara kuat terhadap efektivitas dan efesiensi rumah sakit. Hal ini harus menjadi sebuah perhatian khusus oleh pemerintah untuk terus dapat meningkatkan kualitas pelayanan tidak hanya peningkatan kinerja keuangan rumah sakit.Kata Kunci: Pelayanan, Keuangan, Efektivitas, EfesiensiAbstract. Evaluation Of Regional Public Hospital Services Performance And Financial Application Of Blud Management Patterns. This research aimed to evaluate the performance of services and home finances Regional Public Service Agency. Service quality was measured using Bed Occupancy Rate, Bed Turn Over, Length Of Stay, Turn Over Interval, Net Death Rate and Gross Death Rate indicators at RS.Tugurejo Semarang. The data used in this study are secondary data, namely financial report, government agency performance report RS.Tugurejo. The analytical technique used in this research is descriptive statistical analysis. The results of the study indicate that there is no correlation between service performance and effectiveness and financial efficiency of hospital, but financial performance correlated strongly to effectiveness and efficiency of hospital. This should be a special concern by the government to continue to improve the quality of services not only to improve the financial performance of hospitals only. Keywords: Service, Financial, Effectiveness, Efficiency  
KAJIAN KEMANDIRIAN KEUANGAN PEMERINTAH DAERAH SEBELUM DAN SESUDAH KEBIJAKAN DANA DESA Annafi Indra Tama
Jurnal Ekonomi Dan Bisnis Vol 21, No 01 (2018): JURNAL EKONOMI DAN BISNIS MARET 2018
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3364.814 KB) | DOI: 10.31941/jebi.v21i01.777

Abstract

This research aimed to find out the differences in financial independence of the East Java provincial government before and after the village fund policy from 2013-2016. The method used in this study is descriptive analysis using secondary data and data collection methods through documentation and literature study. Regional financial independence is measured three financial ratios were, the independence ratio, effectiveness and efficiency. Results of this study it can be seen that in measuring regional financial independence there is a significant change after the enactment of the village fund policy both from the measurement of the independence ratio, effectiveness, and regional financial efficiency. In the independence ratio has decreased after the enactment of the village fund policy, Sampang District. The effectiveness ratio shows results before village fund policy is better than after village funds. Conversely, the efficiency ratio shows better results after the village fund policy. It can also be seen in the measurement of financial independence that training is needed for local governments to be able to manage finances well and not depend on the central government.Keywords: Regional Financial Independence, Policy of Villages
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