Analisis Perbedaan Kinerja Keuangan dan Kinerja Layanan sebelum dan sesudah Penerapan Pola Pengelolaan Keuangan Badan Layanan Umum Daerah (PPK BLUD) (Studi Kasus Puskesmas Kota Yogyakarta)

Rochmiatun, Nina (2018) Analisis Perbedaan Kinerja Keuangan dan Kinerja Layanan sebelum dan sesudah Penerapan Pola Pengelolaan Keuangan Badan Layanan Umum Daerah (PPK BLUD) (Studi Kasus Puskesmas Kota Yogyakarta). Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

The aims of this study are to analyze the differences in financial performance and service performance before and after implement PPK BLUD (Financial Management of Local Public Service Agency) and to analyze the correlation between changes in financial performance and changes in service performance after implement PPK BLUD at Puskesmas (community health centers) in Yogyakarta City. This study is conducted at five Puskesmas that have implemented PPK BLUD in Yogyakarta city. The variables used in this study consist of three variables, namely financial ratios to measure financial performance, public satisfaction index to measure service performance on service quality indicator and achievement of Minimum Service Standard health field to measure service performance at quality indicator and benefits for society. Measurements of variables refer to Permendagri 61/2007 and Perdirjen Perbendaharaan Kementerian Keuangan No. PER-54/PB/2013, with adjustments to be applied to Puskesmas. Documents analysis, calculations and interviews are used to answer research questions. The result shows an increase of financial performance especially the first year after implement PPK BLUD, there is no improvement of service performance with public satisfaction index and health service achievement, the application of PPK BLUD at puskesmas can not directly influence the improvement of service performance, and there is no correlation between canges in financial performance with changes in service performance.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number ROC a 6271/2018
Uncontrolled Keywords: community health centers, financial management of local public service agency, financial perfomance, service perfomance
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 28 Jun 2019 09:35
Last Modified: 28 Jun 2019 09:35
URI: http://repository.stieykpn.ac.id/id/eprint/121

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