Implementation of Regional Public Service Agency (PPK-BLUD) Financial Management Patterns and Its Impact on Performance at the Regional General Hospital of Majene Regency

Authors

  • Nur Fadila Universitas Sulawesi Barat
  • Safriansyah

Keywords:

, Implementation, Financial Performance, PPK-BLUD

Abstract

This study was conducted to determine the implementation of financial management patterns for regional public service agencies (PPK-BLUD) and their impact on performance. finance at the Regional General Hospital (RSUD) Majene Regency. This research uses descriptive qualitative method with the sampling technique using purposive sampling. The data collection method was done by interview and documentation techniques. The results of this study can be concluded that the implementation of the financial management pattern of regional public service agencies (PPK-BLUD) in the Majene District Hospital has mostly followed Permendagri regulation number 79 of 2018 concerning Regional Public Service Bodies so that it has an impact on improving financial performance.

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References

Hakim Mochammad Luqman dan Firmanto Yuki (2016). Analysis of the Implementation of the Flexibility of the Financial Management Pattern of the Regional Public Service Agency (PPK-BLUD) at the Jatirejo Upt Health Center, Mojokerto Regency. Jimfeb. Brawijaya Malang

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Regulation of the directorate general of the treasury number per-36/PB/2016. 2016.

Minister of Home Affairs Regulation number 79. (2018). About Regional Public Service Agency.

Regulation of the Minister of Health of the Republic of Indonesia, Number 340/MENKES/PER/III/2010. (2010).

Domestic government regulation, number 61. (2007). About the Regional Public Service Agency.

Government Regulation of the Republic of Indonesia Number 23. (2005). Public Service Agency Financial Management.

Prasadja, Ricardianto (2018). Human Capital Management. Jakarta : Media

Reni Farwitawati (2020). Financial Performance Analysis of Bengkalis Regional General Hospital Before and After the Financial Management Pattern of the Regional Public Service Agency (PPK-BLUD). Jurnal Akuntansi Kompetif Vol 3 No 3. Universitas Lancang Kuning.

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Law of the Republic of Indonesia Number 44. (2007). About Hospital.

University of West Sulawesi, F. E. (2017). Thesis Writing Guidelines. Majene.

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Published

2022-12-31

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Section

Articles