INFLUENCE OF PLANNING, MANAGEMENT, MONITORING AND EVALUATION OF REVENUE AND EXPENDITURE BUDGET ON THE FINANCIAL PERFORMANCE OF REGIONAL PUBLIC SERVICE AGENCIES BALANGAN REGIONAL PUBLIC HOSPITAL
Keywords:
Planning, Management, Monitoring Evaluation, Financial Performance, BLUD
Abstract
This study aims to describe the financial performance of the Regional Public Service Agency of the Balangan Regional General Hospital using independent variables consisting of Financial Planning (X1), Financial Management (X2) Monitoring Evaluation (X3) and the dependent variable, namely Financial Performance (Y). This study uses a quantitative approach, which is a method used to answer problems and emphasize numerical research that focuses on the results of data processing in the form of numbers and statistical programs to find new facts to prove a theory. Qualitative research is carried out to build knowledge through understanding and discovery. The results of all variables indicate that there is a significant effect of the functions of financial planning (X1), financial management (X2), monitoring and evaluation (X3) on financial performance (Y) at the Balangan District Hospital simultaneously, while partially not having a significant effect. In this study, the more dominant variable in influencing financial performance is financial management (X2).
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Directorate General of Fiscal Balance (DJPK) Ministry of Finance
Farwitawati, R. (2020). Analisis Kinerja Keuangan Rumah Sakit Umum Daerah (RSUD) Bengkalis Sebelum Dan Sesudah Pola Pengelolaan Keuangan Badan Layanan Umum Daerah (PPK-BLUD). Jurnal Akuntansi Kompetif, 3(3), 98-109. http://ejournal.kompetitif.com
Government Regulation, Number 12 of 2019 concerning Regional Financial Management
Government Regulation, Number 23 of 2005 concerning Financial Management of Public Service Agencies
Government Regulation of the Republic of Indonesia, Number 74 of 2012 concerning Amendments to Government Regulation Number 23 of 2005 concerning Financial Management of Public Service Agencies
Indonesian Institute of Accountants. PSAK No.23 (Revised 2010) Income
Indonesian Institute of Accountants. 2007. Financial Accounting Standards as of September 1, 2007. Salemba Empat. Jakarta
Kieso, Weygandt, & Warfield. (2011). Akuntansi Intermediate, Edisi Kedua Belas, Erlangga, Jakarta.
Law no. 1 of 2004 concerning the State Treasury
Law of the Republic of Indonesia. No. 44 of 2009 concerning Hospitals
Lukman, M. (2013). Badan layanan umum: dari birokrasi menuju korporasi. Bumi Aksara.
Syahromi, M., & Cheisviyanny, C. (2020). Analisis kinerja keuangan sebelum dan sesudah penerapan pola pengelolaan keuangan badan layanan umum di Universitas Negeri Padang. Jurnal Eksplorasi Akuntansi, 2(2), 2839-2860.
Liow, M. S., Kindangen, P., & Engka, D. S. (2021). Pengaruh Pengelolaan Keuangan Terhadap Kinerja Keuangan Pada Kota-Kota Yang Ada Di Provinsi Sulawesi Utara. Jurnal Pembangunan Ekonomi Dan Keuangan Daerah, 20(3), 14-25. https://ejournal.unsrat.ac.id
Muliani, R. (2018). Analisis Rasio Keuangan Anggaran Pendapatan dan Belanja Daerah Untuk Menilai Kinerja Keuangan Pemerintah Daerah Kota Langsa Tahun Anggaran 2012 - 2016. Universitas Muhammadiyah Sumatera Utara.
Nasution, D. A. D. (2017). Analisis Pengaruh Pengelolaan Keuangan Daerah Akuntabilitas dan Transparansi Terhadap Kinerka Keuangan Pemerintah. Universitas Pembangunan Panca Budi. https://www.researchgate.net
Pasolong, H. (2010). Teori Administrasi Publik, Alfabeta, Bandung.
Regulation of the Minister of Finance of the Republic of Indonesia, Number 92/PMK.05/2011 concerning Business Plans and Budgets and Budget Implementation of Public Service Agencies
Regulation of the Minister of Home Affairs of the Republic of Indonesia, Number 79 of 2018 concerning Regional Public Service Agencies
Regulation of the Director General of Treasury, Number Per34/PB/2014 concerning Guidelines for Performance Assessment of Public Service Agencies in the Health Service Sector
Priangga, A. (2017). Analisis Kinerja Keuangan Sebelum Dan Setelah Penerapan Pola Pengelolaan Keuangan Badan Layanan Umum Daerah (Ppk- Blud) (Studi Kasus Pada Rsud Dr. H. Abdul Moeloek Provinsi Lampung). https://onesearch.id › Record › IOS4198
Ritawaty, N., & Maulani, A. (2022). Pengaruh Budaya Organisasi, Self Efficacy, Locus of Control Dan Empowerment Terhadap Kinerja Karyawan Bank Kalsel Cabang Utama Banjarmasin. Kindai, 18(3), 498-505.
Suryaningsih, R. (2017). Kinerja keuangan layanan kesehatan sebelum dan sesudah penerapan PPK BLU. Jurnal Bisnis dan Manajemen (Journal of Business and Management), 15(1), 57-80.
Waluyo, I. (2011). Badan Layanan Umum Sebuah Pola Baru Dalam Pengelolaan Keuangan Di Satuan Kerja Pemerintah. https://doi.org/10.21831/jpai.v9i2.962
Winarso, A. N. A. (2018). Analisi Kinerja Keuangan Terhadap Laporan Keuangan Sesudah Penerapan Pola Pengelolaan Keuangan Badan Layanan Umum Daerah (PPK-BLUD) Pada RSUD Idaman Banjarbaru Kota Banjarbaru.
Published
2022-10-29
How to Cite
Devvie Lies Indrawati, & Noor Ritawaty. (2022). INFLUENCE OF PLANNING, MANAGEMENT, MONITORING AND EVALUATION OF REVENUE AND EXPENDITURE BUDGET ON THE FINANCIAL PERFORMANCE OF REGIONAL PUBLIC SERVICE AGENCIES BALANGAN REGIONAL PUBLIC HOSPITAL. INFOKUM, 10(4), 288-304. Retrieved from https://seaninstitute.org/infor/index.php/infokum/article/view/2686
Section
Articles
