Analisis Keuangan dan Sumber Daya Manusia terhadap Efisiensi Blud di Puskesmas Mantup

Herwidhiyah Shidayatri; Sumeidi Kadarisman; Farida Yuliaty; Vip Paramartha; Rulia Rulia

doi:10.31004/riggs.v4i3.2545

Authors

Herwidhiyah Shidayatri Universitas Sangga Buana YPKP
Sumeidi Kadarisman Universitas Sangga Buana YPKP
Farida Yuliaty Universitas Sangga Buana YPKP
Vip Paramartha Universitas Sangga Buana YPKP
Rulia Rulia Universitas Sangga Buana YPKP

DOI:

https://doi.org/10.31004/riggs.v4i3.2545

Keywords:

BLUD, Puskesmas, Perspektif Keuangan, SDM

Abstract

The implementation of the Regional Public Service Agency (BLUD) in community health centers provides high flexibility, accelerates response time to meet community needs in the field of health services, and becomes an institution that best understands these dynamics. This study aims to analyze the development of community health center management, especially in the aspects of financial governance and human resources. Financial analysis is carried out based on Liquidity, Solvency, and Profitability indicators, while the HR aspect is analyzed through productivity and the number of HR at the Mantup Community Health Center, Lamongan Regency, East Java Province, using financial and HR data from 2015 to 2024. The results of the analysis show that the implementation of BLUD Financial Management (PPK) has increased in trend, while from the HR side, Mantup Community Health Center does not require a significant increase in the number of HR for BLUD. Overall, there is a simultaneous influence between the PPK BLUD financial and HR perspectives on technical efficiency at the Mantup Community Health Center, except in terms of productivity.

Downloads

Download data is not yet available.

References

B. Pratiwi, A., & Raharjo, “Fungsi Pengorganisasian dan Pelaksanaan Keuangan Puskesmas Berstatus Badan Layanan Umum Daerah,” Higeia J. Public Heal. Res. Dev., vol. 1, no. 3, pp. 625–634, 2017.

N. Sabardiman, K., Afrizal, A., & Nurmaesah, “Evaluasi Perubahan Puskesmas menjadi Badan Layanan Usaha Daerah (BLUD) Terhadap Tata Pengelolaan Keuangan Daerah,” J. Proaksi, vol. 7, no. 2, pp. 194–212, 2020.

Q. Gumilang, A. A., Mahanggoro, T. P., & Aini, “Motivasi dan kepuasan kerja pegawai puskesmas BLUD dan non-BLUD Kabupaten Semarang,” Heal. Sci. Pharm. J., vol. 2, no. 3, 2018.

N. Ernawati, C. T., & Azkha, “Studi implemetasi blud di uptd balai kesehatan indera masyarakat provinsi sumatera barat tahun 2016,” J. Kesehat. Masy. Andalas, pp. 67–76, 2018.

N. Ayuningtyas and S. Pujiningsih, “Perubahan Organisasi Puskesmas dan Peran Akuntansi dalam Perspektif Teori Institusional,” J. Akunt. Aktual, vol. 5, pp. 190–202, Feb. 2019, doi: 10.17977/um004v5i32019p190.

K. Kosasih and V. Paramarta, “Peningkatan Kualitas Pelayanan Kesehatan dan Pengaruhnya Terhadap Peningkatan Kepuasan Pasien di Puskesmas,” J. Soshum Insentif, pp. 67–76, 2020, doi: 10.36787/jsi.v3i1.223.

I. Ghozali, Aplikasi Analisis Multivariate Dengan Program IBM SPSS 26, 10th ed. Semarang: Badan Penerbit Universitas Diponegoro, 2021.

A. Sunuwata Triprasetya and L. Trisnantoro, “Pengelolaan Keuangan BLUD di Puskesmas: Studi Kasus di Kabupaten X,” J. Manaj. Keuang. Publik, vol. 10, no. 2, pp. 45–56, 2019.

S. Nuani Nasution, “Evaluasi Pengaruh Penerapan PPK BLUD terhadap Efisiensi Keuangan di Sektor Publik,” urnal Ekon. dan Keuang. Drh., vol. 15, no. 4, pp. 110–118, 2020.

Y. Suwatno and R. Yuniarsih, “Perencanaan Sumber Daya Manusia Kesehatan dalam Meningkatkan Kinerja Puskesmas,” J. Pendidik. Kesehat., vol. 22, no. 2, pp. 42–50, 2021.

and M. T. A. Paruntu, H. Rattu, “Perencanaan Kebutuhan Sumber Daya Manusia Kesehatan dalam Organisasi Pelayanan Kesehatan,” J. Manaj. Kesehat. Yayasan RS DR.Soetomo, vol. 20, no. 3, 2021.

R. Yuniarsih, “Pengaruh Sistem Pengelolaan Keuangan BLUD terhadap Efisiensi Operasional di Puskesmas,” J. Keuang. dan Manaj. Sekt. Publik, vol. 14, no. 1, 2022.