Manajemen Risiko Terhadap Kebijakan Fleksibilitas Pola Pengelolaan Keuangan (PPK) Dalam Mewujudkan Kemandiriandi Blud Rsud XYZ (Studi Kasus Blud Rsud XYZ)

Fatmainnah, Fatmainnah (2024) Manajemen Risiko Terhadap Kebijakan Fleksibilitas Pola Pengelolaan Keuangan (PPK) Dalam Mewujudkan Kemandiriandi Blud Rsud XYZ (Studi Kasus Blud Rsud XYZ). S2 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini menginvestigasi implementasi kebijakan fleksibilitas pengelolaan keuangan di Badan Layanan Umum Daerah (BLUD) RSUD XYZ. Kebijakan ini memungkinkan rumah sakit untuk menyesuaikan pengelolaan pendapatan dan belanja dengan kebutuhan operasional dan strategis, dengan tujuan mencapai tingkat efektivitas dan produktivitas yang optimal serta meningkatkan kepuasan masyarakat. Metode penelitian yang digunakan adalah pendekatan analisis deskriptif kuantitatif dan kualitatif melalui proses manajemen risiko. Hasil penelitian mengidentifikasi beberapa risiko utama terutama dalam hal keuangan, operasional, dan kebijakan. Risiko keuangan meliputi sistem informasi yang tidak terintegrasi dan perlu peningkatan teknologi real-time serta penyesuaian tarif layanan. Risiko operasional berkaitan dengan kompetensi pejabat dalam penyusunan laporan keuangan dan integritas dalam pengambilan keputusan, yang memerlukan pelatihan dan pengembangan sistem informasi yang lebih terintegrasi. Risiko kebijakan mencakup ketidakpatuhan terhadap regulasi penganggaran SDM BLUD dan kurangnya fleksibilitas regulasi dari pemerintah daerah, yang membutuhkan penyusunan SOP yang jelas dan pengembangan indikator kinerja yang sesuai. Selain itu, penelitian juga menyoroti permasalahan pendapatan operasional yang tidak optimal, seperti yang tercermin dari Cost Recovery Rate (CRR) BLUD RSUD XYZ yang menunjukkan penurunan. Hal ini mengindikasikan bahwa proses implementasi kebijakan fleksibilitas pengelolaan keuangan tidak berjalan dengan baik, yang berpotensi mempengaruhi kemandirian BLUD secara keseluruhan. Studi ini merekomendasikan perlunya mitigasi risiko yang efektif, termasuk perbaikan teknologi informasi, peningkatan kompetensi SDM, dan penguatan kebijakan serta regulasi yang mendukung. Penelitian ini diharapkan dapat memberikan wawasan baru dalam menganalisis implementasi kebijakan pengelolaan keuangan di BLUD RSUD, dengan potensi untuk mengoptimalkan pengelolaan pendapatan operasional guna meningkatkan kemandirian dan kinerja pelayanan. Kata Kunci : Manajemen Risiko, Kebijakan, Fleksiblitas,Pola Pengelolaan Keuangan, BLUD, RSUD / This research investigates the implementation of financial management flexibility policies to achieve independence at the Regional Public Service Agency (BLUD) of RSUD XYZ. This policy allows hospitals to adapt revenue and expenditure management to operational and strategic needs, aiming for optimal effectiveness and productivity levels and increasing community satisfaction. The research method used is a quantitative and qualitative descriptive analysis approach through a risk management process. The research results identified several main risks, especially in finance, operations, and policy. Financial risks include information systems that are not integrated and need to improve real-time technology and adjust service rates. Operation al risk is related to the competence of officials in preparing financial reports and integrity in decision-making, which requires training and development of a more integrated information system. Policy risks include non-compliance with BLUD HR budgeting regulations and a lack of regulatory flexibility from local governments, which requires the preparation of clear SOPs and the development of appropriate performance indicators. Apart from that, the research also highlights the problem of sub-optimal operating income, as reflected in the Cost Recovery Rate (CRR) of BLUD RSUD XYZ which shows a decline. This indicates that the process of implementing the financial management flexibility policy is not going well, which has the potential to affect the overall independence of the BLUD. This study recommends the need for effective risk mitigation, including improving information technology, increasing HR competency, and strengthening supporting policies and regulations. This research is expected to provide new insights in analyzing the implementation of financial management policies in BLUD RSUD, with the potential to optimize operational income management in order to increase independence and service performance. Keywords: Risk Management, Policy, Flexibility, Financial Management Patterns, BLUD, RSUD

Item Type: Thesis (S2)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorTewu, M.L. DennyNIDN0311076306UNSPECIFIED
Thesis advisorSintha, LisNIDN0323096401UNSPECIFIED
Subjects: SOCIAL SCIENCES > Finance
SOCIAL SCIENCES > Management
Divisions: PROGRAM PASCASARJANA > Magister Manajemen
Depositing User: Ms FATMAINNAH FATMAINNAH
Date Deposited: 18 Mar 2025 03:26
Last Modified: 18 Mar 2025 03:26
URI: http://repository.uki.ac.id/id/eprint/18631

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