REGIONAL PUBLIC SERVICE AGENCY FINANCIAL MANAGEMENT POLICY (Policy Evaluation Study of Guidelines for Financial Management of Regional Public Service Bodies Based on Regent Regulation No. 5 of 2020 Concerning Guidelines for Financial Management of Regional Public Service Bodies at the Sumbawa District Health Center) RUSMAYADI, BONAVENTURE NGW, ZAENUR ROZIKIN
Universitas merdeka malang
Abstract
The Regional Public Service Agency (called BLUD) is a system implemented by the Puskesmas in providing services to the public who have flexibility in the pattern of financial management as an exception to the provisions of regional management in general. Flexibility means flexibility in the pattern of financial management by implementing sound business practices to improve services to the community. The flexibility provided consists of: 1). Revenue and expense management, 2). Expenditure management, 3). Employee management, 4). Procurement of goods and services, 5). Management of debts and receivables, 6). Tariff management, 7). Human resource management, 8). Cooperation management. The management of BLUD requires the ability and awareness of human resources to carry out a government policy and changes in perspective and behavior are needed in an effort to achieve community health status within the puskesmas in Sumbawa Regency. Based on this, the purpose of this research is to see an overview of BLUD management from the financial aspect, compliance in financial management, service aspects and to find out the description of the distribution of benefits felt by the community in the placement of BLUD in puskesmas. To achieve the objectives of this study, the researcher used a qualitative descriptive method using interviews and observations to collect data either directly or through documents. The results of the research that was conducted at the 5 (five) puskesmas that were sampled found or obtained an illustration that financial management, both in terms of income in terms of financing contributions and compliance in managing finances, is still low, in addition to financial management in accordance with the aims of researchers in looking at aspects of service and the benefit was found that services at health centers both in quality and quantity are still low, this can be seen from the low productivity and effectiveness in health services, besides that the benefits received by the community are still low as illustrated by the achievement of Minimum Service Standards which are expected to be 100% fulfilled from 12 indicators, can only reach 50% of the 12 indicators required by the government. In an effort to improve the management of the Puskesmas BLUD according to expectations, it is necessary to conduct a review of the Sumbawa Regent Regulation number 05 of 2020 concerning guidelines for the management of BLUD within the Sumbawa Regency government by taking into account Minister of Home Affairs Regulation Noimor 61 of 2007 which provides 2 (two) alternatives, namely full BLUD management and gradual BLUD management so that evaluations can be carried out in stages and provide opportunities to prepare competent and accountable human resources, so that the system implemented in BLUD-based health centers is truly prepared in a mature and professional manner which can ultimately provide benefits. to the community and contribute to achieving public health development, especially the people of Sumbawa Regency.
