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All Journal E-JURNAL AKUNTANSI
Patricia Frenio Kristanto
Fakultas Ekonomi dan Bisnis Universitas Indonesia, Indonesia
Economics, Econometrics & Finance

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Evaluasi Manajemen Risiko di RSUD dengan Pengelolaan Keuangan berbentuk BLUD Berdasarkan Peraturan Menteri Patricia Frenio Kristanto; Purwatiningsih Lisdiono
E-Jurnal Akuntansi Vol 35 No 2 (2025)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i02.p08

Abstract

This study evaluates the implementation of risk management at W Regional General Hospital (RSUD W), with financial management of a Regional Public Service Agency (BLUD). The evaluation adheres to the integrated risk management guidelines outlined in Minister of Health Regulation (PERMENKES) No. 25 of 2019 and the ISO 31000 framework. Data were gathered through semi-structured interviews with key stakeholders and an analysis of internal documents, such as the hospital’s profile, strategic plans, business plans and budgets, and risk management reports. Thematic analysis was applied to assess risk management practices based on the stages of risk management. The findings indicate that while the integrated risk management framework has been implemented across all risk management stages, it does not fully comply with the standards outlined in PERMENKES No. 25 of 2019. Although some processes adhere to the prescribed guidelines, inconsistencies and uneven implementation are evident, particularly in non-clinical and financial areas. The study recommends optimizing communication processes, conducting more precise risk analyses, and strengthening the organizational culture of risk management to improve overall implementation effectiveness and hospital performance. Keywords: BLUD; PERMENKES No. 25 of 2019; Regional Hospital, Risk Management; The Health Law No. 17 of 2023
Co-Authors Purwatiningsih Lisdiono