Analisis Tingkat Kemandirian Keuangan Badan Layanan Umum Daerah (BLUD) pada RSUD Toto Kabila
DOI:
https://doi.org/10.30640/akuntansi45.v6i2.5369Keywords:
BLUD, Financial Management, Hospital Autonomy, Lifestyle, Regional Public HospitalAbstract
The implementation of Regional Public Service Agencies (BLUD) in public hospitals is a response to the demands of public sector reform that call for efficiency, accountability, and improvement in the quality of health services. This study aims to analyze the financial independence level of RSUD Toto Kabila as one of the hospitals that has implemented the BLUD system in Bone Bolango Regency. The research was conducted using a quantitative approach through financial independence ratio analysis based on budget realization report data for the period 2014–2023. The results show that the financial independence level of RSUD Toto Kabila tends to increase year by year, but still shows dependence on government funding, especially in the early phases of BLUD implementation. Nevertheless, the trend of the hospital's original income growth indicates that efforts to improve efficiency and management based on good governance principles are starting to yield positive results. This finding indicates that the financial management flexibility provided through the BLUD status can encourage an increase in financial autonomy of hospitals if supported by adaptive managerial strategies and sound financial planning. This research contributes to the understanding of the effectiveness of the BLUD model in the context of strengthening the financial independence of regional hospitals and suggests the need to enhance managerial capacity and internal oversight to maintain the principles of accountability and transparency
References
Aryani, D. N., & Bachtiar, A. (2023). Pengaruh kinerja layanan dan kinerja keuangan terhadap kemandirian dimoderasi ketersediaan anggaran Badan Layanan Umum (BLU). Jurnal Ilmu Manajemen, 11(1), 65-78. https://doi.org/10.26740/jim.v11n1.p65-78
Darmawan. (2020). Dasar-dasar Memahami Rasio dan Laporan Keuangan (1st ed.). UNY Press.
Halim, A. (2009). Akuntansi Sektor Publik Akuntansi Keuangan Daerah (Pertama). Salemba Empat.
Korneles, V. W., Nangoi, G. B., & Kalangi, L. (2019). Penilaian kinerja rumah sakit umum daerah setelah pelaksanaan pola pengelolaan keuangan BLUD pada Rumah Sakit Umum Daerah Liun Kendage Tahuna. JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL," 10(2), 184. https://doi.org/10.35800/jjs.v10i2.26379
Mahmudi. (2019). Analisis laporan keuangan pemerintah daerah (4th ed., Vol. 1). Penerbit dan Percetakan Sekolah Tinggi Ilmu Manajemen YKPN.
Mardiasmo. (2018). Akuntansi Sektor Publik (1st ed.). Andi Publisher.
Menteri Dalam Negeri. (2018). Peraturan Menteri Dalam Negeri Nomor 79 Tahun 2018 tentang Badan Layanan Umum Daerah.
Nurmalia, & Fauzi, A. (2017). Akuntansi Pemerintahan. In Media.
Oktarina, F., Saftiana, Y., & Azwardi, A. (2023). Transparansi, pengawasan, akuntabilitas, redesain sistem penganggaran dan kinerja Badan Layanan Umum. Jurnal Akuntansi Dan Keuangan Daerah, 4(2), 310-322. https://doi.org/10.33395/owner.v7i4.1677
Pemerintah Indonesia. (2009). Undang-undang (UU) Nomor 36 Tahun 2009 tentang Kesehatan. LN. 2009/ No. 144, TLN NO. 5063, LL SETNEG.
Rahman, A. (2021). Efisiensi pengelolaan keuangan di rumah sakit BLUD. Jurnal Manajemen Rumah Sakit, 10(2), 55-70.
Riduwan, A., Nurkholis, N., & Mulyadi, M. (2021). The effectiveness of public service governance in BLUD hospitals. Jurnal Manajemen Dan Bisnis, 9(2), 162-174.
Sirait, S. W. (2017). Analisis Pengaruh Kinerja Pelayanan dan Kinerja Keuangan terhadap Kemandirian Keuangan Rumah Sakit Umum Pusat dengan Ketergantungan APBN sebagai Moderating di BLU Kementerian Kesehatan [Universitas Sumatera Utara]. http://repositori.usu.ac.id/handle/123456789/7743
Siregar, P. A., Reni, A. H., & Zuhrina, A. (2020). Kencana (Pertama). https://books.google.co.id/books?id=wPoCEAAAQBAJ&printsec=frontcover&hl=id#v=onepage&q&f=false
Sondakh, J. J., & Mentu, E. P. (2016). Penyajian laporan keuangan daerah sesuai peraturan pemerintah No.71 Tahun 2010 tentang standar akuntansi pemerintahan pada Dinas Pendapatan Daerah dan Dinas Sosial Prov. Sulut. Jurnal Emba, 4(7), 392-399.
Sugiarti, A., Pratama, M. Y., & Rahmadani, M. (2023). Evaluasi efisiensi pengelolaan keuangan RSUD sebagai BLUD di Indonesia. Jurnal Sistem Informasi, 27(1), 44-57.
Sumarsono, D. (2017). Responsivitas pelayanan publik dalam menangani keluhan pasien di RSUD dr. Mohammad Soewandhie Surabaya. Journal Publika, 4(11).
Wernerfelt, B. (1984). A resource‐based view of the firm. Strategic Management Journal, 5(2), 171-180. https://doi.org/10.1002/smj.4250050207
Widyastuti, S., & Nugroho, A. (2022). Strategi pengelolaan keuangan RSUD di era BLUD. Jurnal Ekonomi Kesehatan, 8(1), 15-28.
Winardi. (2003). Teori Organisasi dan Pengorganisasian (1st ed.). Raja Grafindo Persada.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 AKUNTANSI 45
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
