E-JURNAL AKUNTANSI
Vol 35 No 2 (2025)

Evaluasi Manajemen Risiko di RSUD dengan Pengelolaan Keuangan berbentuk BLUD Berdasarkan Peraturan Menteri

Patricia Frenio Kristanto (Fakultas Ekonomi dan Bisnis Universitas Indonesia, Indonesia)
Purwatiningsih Lisdiono (Fakultas Ekonomi dan Bisnis Universitas Indonesia, Indonesia)



Article Info

Publish Date
02 Jan 2025

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

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...