Evaluasi Penerapan Anggaran Berbasis Kinerja di Rumah Sakit Umum Daerah (RSUD) Kabupaten Buleleng

Abstract

Penelitian ini bertujuan (1) mengetahui alasan penerapan anggaran berbasis kinerja di Rumah Sakit Umum Daerah (RSUD) Kabupaten Buleleng, (2) mengetahui proses penerapan anggaran berbasis kinerja di Rumah Sakit Umum Daerah (RSUD) Kabupaten Buleleng dan (3) mengetahui kendala dan solusi yang diambil dalam penerapan anggaran berbasis kinerja di Rumah Sakit Umum Daerah Kabupaten Buleleng. Penelitian ini adalah penelitian dengan pendekatan kualitatif untuk memahami perilaku dalam menyusun anggaran berbasis kinerja. Adapun teknik pengumpulan data dilakukan dengan pengamatan atau observasi lapangan, wawancara, dan dokumentasi. Data yang dikumpulkan kemudian dianalisis denga teknik analisis data sehingga dapat menjawab pertanyaan penelitian yang telah diajukan Temuan dari penelitian ini menunjukkan bahwa (1) penerapan anggaran berbasis kinerja di Rumah Sakit Umum Daerah Kabupaten Buleleng dikarenakan adanya kebijakan pemerintah dan dianggap dapat mengatasi kelemahan anggaran tradisional. (2) Secara umum anggaran berbasis kinerja telah diterapkan dengan baik dimulai dari perencanaan kinerja, pelaksanaan anggaran, sampai evaluasi dan pelaporan kinerja namun belum maksimal. (3) Tidak maksimalnya penerapan anggaran berbasis kinerja dikarenakan kekurangan dana, ketiadaan sistem reward dan punishment, dan keterbatasan SDM. Kendala ini sampai saat ini dapat diatasi melalui beberapa langkah alternatif yaitu usulan perubahan anggaran, usulan bantuan anggaran ke pemerintah, pelatihan SDM dan Komunikasi anggaran.
Kata Kunci : anggaran berbasis kinerja, metode kualitatif, kendala penerapan, solusi permasalahan

This research aims to know (1) the reason the implementation of performance based budgeting in public hospital of Buleleng regency , ( 2 ) the implementation of performance based budgeting process in public hospital of Buleleng regency and ( 3 ) the constraints and solutions taken in the implementation of performance-based budgeting in public Hospital Buleleng regency . This research is a qualitative research approach to understand the behavior of the performance based budgeting . The data collection techniques performed by observation or field observations , interviews , and documentation . Data collected and analyzed data analysis techniques premises so as to answer the research questions that have been proposed. The findings of this study indicate that ( 1 ) the application of performance-based budgeting in public hospital Buleleng regency because of Buleleng government policy and is considered to overcome the drawbacks of traditional budgeting . ( 2 ) In general, performance based budgeting has been implementated with good starting performance planning , budget execution , to evaluation and reporting of performance but not maximal . ( 3 ) No maximum implementation performance based budgeting because to lack of funds , lack of reward and punishment system , and human resource limitations . This obstacle can be overcome to date through some alternative measures are proposed changes to the budget , the proposed budget support to the government , Human Resources and Communications training budget .
keyword : performance-based budgeting , qualitative methods , implementation constraints , solutions to problems