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Title: Identification of Financial Supervision of BLUD Management in East Sumba (Case study on RSUD Umbu Rara Meha Waingapu)
Other Titles: Identification of Financial Supervision of BLUD Management in East Sumba (Case study on RSUD Umbu Rara Meha Waingapu)
Authors: Ndaparoka, Verdhy Andreas Bilsef
Keywords: Hospital;Implementation PPK- BLUD;Supervision
Issue Date: 23-May-2023
Abstract: The aim of this research is to know the implementation of the financial pattern management of RSUD Umbu Rara Meha and the challenge in implementing the BLUD financial pattern. BLUD must follow the district head regulation and the Director of RSUD regulation in managing the finance. However, the latest district head regulations were in 2014, and no director's decree exists. This research used a study case approach with in-depth interviews, observation, and document review as the data collection techniques. The speakers in this study were the Director of Umbu Rara Meha Hospital, the head of administration, the head of the program department, and employees responsible for procuringgoods and services. The findings are: the implementation of BLUD has been running correctly, Regulation of the Minister of Home Affairs no.78 of 2018 and Regent Head regulation no.14 of 2014 is the primary regulation used in the management, the human resources are the biggest obstacle, and there is no Internal Supervisory Unit (SPI)Optimize the supervision and evaluation functions of the BLUD activities of Umbu Rara Meha Hospital. Meanwhile, the hospital conducts comparative study activities or training to increase the knowledge and understanding of BLUD activity management officers. It is advised to establish an Internal Supervisory Unit (SPI) immediately.
Appears in Collections:T1 - Accounting

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