Analisis Realisasi Anggaran Berbasis Kinerja Pada Rumah Sakit Umum Daerah Prof. Dr. W.Z Johannes Kupang Dengan Pendekatan Value For Money

BANO, Margaretha Kusi (2020) Analisis Realisasi Anggaran Berbasis Kinerja Pada Rumah Sakit Umum Daerah Prof. Dr. W.Z Johannes Kupang Dengan Pendekatan Value For Money. Diploma thesis, Unika Widya Mandira.

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Abstract

The formulation of the problem in this study is How the financial performance of Prof. Regional General Hospital Dr. W.Z Johannes Kupang with a Value For Money approach (economy, efficiency, and effectiveness). The aim is to find out the financial performance of Prof. Regional General Hospital Dr. W.Z Johannes Kupang with a Value For Money approach (economy, efficiency, and effectiveness). Interview data collection techniques and documentation data analysis techniques used are quantitative descriptive analysis using the Value For Money approach (economy, efficiency, and effectiveness). The results of the research are: a). Financial performance of Prof. Regional General Hospital Dr. W.Z Johannes Kupang from the economic aspect of 2015- 2017 is relatively economical because the realization of the costs is smaller than budgeted, b). Financial performance of Prof. Regional General Hospital Dr. W.Z Johannes Kupang in 2015-2017 is relatively inefficient because the use of costs to generate income is greater than the income obtained, and c). Financial performance of Prof. Regional General Hospital Dr. W.Z Johannes Kupang in 2015-2017 is effective because the income earned exceeds the budget. In accordance with the results of the study, Researchers provide the following suggestions: a). To improve the efficiency of budgeting for hospital spending Strategic planning needs to be done with due regard to external opportunities and threats at Prof. Hospital. Dr. W.Z Johannes Kupang, so that the allocation of hospital resources is right on target and optimal (efficient and effective) b). Paying attention to budget costs, which are controlled and its control is carried out with appropriate cost standards such as Expenditure Analysis Standards (SAB) and controlled costs are controlled by strict budget planning (hard bugdet), c). Judging from the efficiency ratio of Prof. Regional Hospital Dr. WZ Johannes Kupang is relatively inefficient because the hospital's operational expenditure exceeds the income obtained, it is necessary to do revenue planning, namely how to manage revenue sources optimally and manage finances and reforms in financial administration, which means that there is a budgetary setting which is oriented to performance, and d). Prioritizing health services and optimizing physicians to serve the community, and placement of financial administrative personnel are people who have the ability to manage financial planning.

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