ANALISIS IMPLEMENTASI KEBIJAKAN POLA PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH TERHADAP KINERJA KEUANGAN (Studi Kasus pada Rumah Sakit Haji Lalu Manambai Abdul Kadir Provinsi Nusa Tenggara Barat Tahun 2020)

Abstract

With the issuance of Minister of Home Affairs Regulation Number 79 of 2018
regarding the Regional Public Service Agency (BLUD), it is hoped that the H.L Manambai
hospital Abdulkadir can improve financial performance through legislation. The purpose of this
study is to describe the form of policy implementation Patterns of Regional Public Service
Agency Financial Management on the financial performance Haji Lalu Manambai Abdulkadir
Hospital in 2020. This research uses a descriptive qualitative method with a case study
approach, analysis of financial performance using Directorate Regulations General of the
Treasury Number: PER-34/PB/2014 concerning agency performance appraisal public health
services. The results of the study show that the financial performance of the Haji Lalu
Hospital Manambai Abdulkadir in 2020 based on financial performance indicators with a total
score of 21.4 earned an A grade in the GOOD category and complied with laws and
regulations. H.L Manambai Abdulkadir Hospital is in an appropriate financial management
pattern with the principles contained in the regulation of the Minister of Home Affairs Number
79 2018 concerning BLUDs and the need for socialization and improvement of employee
competence regarding Patterns of Financial Management of Regional Public Service Bodies,
accounting guidelines, and several regulations supporting the preparation of the financial
reports so that reports finance according to regulations.