Evaluation of the Implementation of Financial Management Patterns in Regional Public Service Agency at the Jatisari Karawang Regional General Hospital  in 2024

Dedy Ramdani; Astrid Novita

Authors

Dedy Ramdani Program Studi Magister Ilmu Kesehatan Masyarakat, Fakultas Ilmu Kesehatan, Universitas Indonesia Maju
Astrid Novita Program Studi Magister Ilmu Kesehatan Masyarakat, Fakultas Ilmu Kesehatan, Universitas Indonesia Maju

Keywords:

Evaluation, Financial Management Pattern, BLUD

Abstract

This study evaluates the implementation of the financial management pattern of the Regional Public Service Agency (BLUD) of the Jatisari Karawang Regional General Hospital. Every year, the Jatisari Karawang Regional General Hospital can be said to be quite slow in implementing the financial management pattern of the regional public service agency as a guideline for financial management. This has an impact on ineffective Financial Planning, causing the Jatisari Regional Hospital's income to be low because the activities carried out do not provide maximum contribution to revenue and also Inefficiency in Cost Management causes inefficiency in resource management, such as wasteful procurement of goods/services or immature planning, causing operational costs to swell. This study uses the CIPP (Context, Input, Process, Product) Evaluation model. The evaluation was conducted through interviews with key informants, main informants and additional informants. The results of the study indicate that the main obstacles in implementing the implementation of the financial management pattern of the Regional Public Service Agency at the Jatisari Karawang Regional General Hospital include the lack of trained human resources (HR), Limited competent human resources (HR), regulations that are less synchronized between the central and regional governments, late payment of receivables that can disrupt cash flow.

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