ANALISIS PENERAPAN PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM(PK-BLU) POLITEKNIK KESEHATAN KEMENKES BENGKULU

Abstract

fter two years of implementing the financial management of BLU, there is still the
manager of the department / study program who do not understand the flexibility of financial
management that offers efficiency and productivity, have not seen the role of the supervisory
board (a god) to the financial coaching BLU. Value turnover was still below the minimum
requirement, Operational Cooperation is still very minimal, opinions BLU is still small (under
15 billion) and the remuneration of the BLU can not be granted to managers and employees
BLU officials. The purpose of this study was to determine the application overview Managed
Health Polytechnic BLU MoH Bengkulu. This research was conducted with qualitative. The
unit of analysis of research data is Poltekkes MoH Bengkulu. The subject of research is the
Director, Pudir, Kasubbag Adum, Kaur Finance, kaur and Staff Officer, Treasurer BLU,
Treasurer non-tax revenues, financial reporting staff, Ka. Planning Unit, Kajur/Sekjur,
department managers, lecturers and students of each department / study program. The
sampling technique purposive sampling, namely the determination of the sample based on
certain criteria and based on the consideration of researchers. The results showed that 1) The
perception of the BLU is different - different. 2) Budget planning is already using the RBA as
the budget plan. 3) Source BLU reception from the state budget in the form of pure Rupiah
and non-tax revenues came from students and other funding sources. 4) Has had three
accounts that have been approved by theMinistry of finance. 5) The financial statements BLU
consist of the balance sheet, budget realization reports, activity reports, cash flow statement
and notes to the financial statements and there are no clear technical guidelines on financial
reporting BLU. 6) Have been prepared BLU performance accountability report. 7) Never
before have a budget deficit, and is still running a budget surplus. 8) Dewas still held by
officials not yet fully substitute god that can run all functions of a god .. 9) Monitoring of
financial management BLU implemented by SPI, Itjend, and the Office of Public
Accountants. 10) The remuneration system BLU yet fully implemented, the implementation
of remun still follow the pattern of the ministries / agencies.