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All Journal Jurnal Ilmiah Farmasi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Manajemen Informasi dan Administrasi Kesehatan Jurnal Kreativitas PKM PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Prima Abdika: Jurnal Pengabdian Masyarakat Akuntansi'45 Indonesian Community Journal Jurnal Manajemen Pelayanan Kesehatan (The Indonesian Journal of Health Service Management) Journal of Hospital Administration and Management (JHAM) Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat
Reny Marliadi
Universitas Borneo Lestari
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Dinasti International Journal of Economics, Finance

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Implementation of AHP in Establishing a Priority Scale for the Use of Operational Funds in BLUD Hospitals Rosida, Alya; Rahman, Andri Nur; Marliadi, Reny; Hasymi, Liana Fitriani; Hastuti, Eny
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5339

Abstract

There is a need to increase the effectiveness and efficiency with which the operational fund budget is managed at RSUD Brigjend H. Hasan Basry Kandangan. Declining revenue projections and limited resources mean that hospitals must determine budget priorities in an objective and measurable way. This research aims to analyse the application of the Analytical Hierarchy Process (AHP) method to determine operational fund budget priorities, providing recommendations to support more effective decision-making in a hospital environment. A qualitative approach was used, involving data collection through interviews and documentation, and analysis using the AHP method with the assistance of Expert Choice 11 software to compare criteria and service alternatives. The results showed that the main criteria for determining budget priorities are potential income, market demand, operational costs and limited resources. The analysis prioritised home care services due to their high revenue potential and market demand. The application of AHP has also been proven to increase the efficiency, transparency and accountability of budget decision-making processes. This study concludes that the AHP method can be an effective tool for BLUD Hospital's operational budget prioritisation process. It is recommended that the method be integrated into all work units and supported by training for optimal application.
Co-Authors Abdurrahman Sidiq Aesty Rahayu Akbar, Depy Oktapian Andri Nur Rahman Anita Putri Fatonah Chandra, M Andi Chandra, M. Andi Eny Hastuti Eny Hastuti Eny Hastuti, Eny Hanifa, Amanda Hasymi, Liana Fitriani Liana Fitriani Liana Fitriani Hasymi Liana Fitriani Hasymi Lisa Setia M. Andi Chandra Maliki, Muhammad Al Muhammad Hadarani Muhammad Luthfi Aditya Muhammad Wildan Mulia, Shilfa Nadira Nur Nani Kartinah Nirwana, Ros Noor’adia Noor’adia Nurbidayah Putri Indah Sayakti Rahman, Andri Nur Rahmat Rama Maulana Rahmayanti Fitriah Ratna Restapaty Rosida, Alya Rukman Rukman Rusida, Esty Restiana Rusma Nailiah Saputri, Revita Sembiring, Rinawati Setia, Lisa Sidiq, Abdurrahman Vitasari, Anastasia Wahyudi Wahyudi Wahyudi Wahyudi Wahyudin Nor