Studi Interpretatif Tentang Pola Pengelolaan Keuangan udBadan Layanan Umum (PPK-BLU) Pada Balai Besar udKesehatan Paru Masyarakat Surakarta

摘要

This study was conducted to Describe and explain the concept of udFinancial Management at the Center for Lung Health Community Surakarta udbefore becoming Public Service Agency. Describe and analyze the implementation udof the Financial Management of Public Service Agency (PPK-BLU) at the Great udHall of the People Lung Health Surakarta. Describe and analyze the financial udperformance and financial statements of the Center for Public Health Lung udSurakarta after implementing Financial Management Public Service Agency ud(PPK-BLU). Identify and explain the constraints faced by the Center for Public udHealth Lung Surakarta in financial performance and statements when udimplementing Financial Management Public Service Agency (PPK-BLU). This udtype of research is qualitative interpretative approachud.udThe subjects were parties udknow BLUDs implementation and PPK-BLU udparticularly financial performance udand financial reports as well as included in the criteria required informant. The udsubject of research is, Kasubbag BBKudPM Surakarta Finance and Head of udAccounting and Verification BBKPM Surakarta. Data analysis technique used is udthe interpretative analysis method. The results showed Before BBKPM Surakarta udbe BLU financial management using strategic plan for the medium-term planning. udMeanwhile, budgeting document using the Work Plan Budget (RKA). udManagement of operating income earned directly deposited into the state treasury udadvance can only be used once deposited. Agencies not BLU also abstains debts udand long-term investment. Implementation PPK-BLU in Surakarta BBKPM udalready well underway, BBKPM Surakarta already implementing the udadministrative requirements such as Business Strategy Plan, Business Plan udBudget and Financial Statements using the Financial Accounting Standards as udwell as the Government Accounting Stanuddards. After becoming BLU, performance udBBKPM Surakarta in particular financial udperformance has increased from year to udyear. This proves that BBKPM Surakarudta already implementing PPK-BLU well. udBBKPM Surakarta still facing obstacles in implementing PPK-BLU particularly udfinancial performance including timely submission of financial statements, should udmake financial reports more than one financial statement, limited human udresources in financial reporting, the limitations of existing applications, create udreports manually and not realization subsidies patient ratio, making BBKPM udSurakarta not meet Government targets expected score. udKeywords: financial management, PPK-BLU, a large hall Lung Health udCommunity