This study was conducted to Describe and explain the concept of
Financial Management at the Center for Lung Health Community Surakarta
before becoming Public Service Agency. Describe and analyze the implementation
of the Financial Management of Public Service Agency (PPK-BLU) at the Great
Hall of the People Lung Health Surakarta. Describe and analyze the financial
performance and financial statements of the Center for Public Health Lung
Surakarta after implementing Financial Management Public Service Agency
(PPK-BLU). Identify and explain the constraints faced by the Center for Public
Health Lung Surakarta in financial performance and statements when
implementing Financial Management Public Service Agency (PPK-BLU). This
type of research is qualitative interpretative approach
.
The subjects were parties
know BLUDs implementation and PPK-BLU
particularly financial performance
and financial reports as well as included in the criteria required informant. The
subject of research is, Kasubbag BBK
PM Surakarta Finance and Head of
Accounting and Verification BBKPM Surakarta. Data analysis technique used is
the interpretative analysis method. The results showed Before BBKPM Surakarta
be BLU financial management using strategic plan for the medium-term planning.
Meanwhile, budgeting document using the Work Plan Budget (RKA).
Management of operating income earned directly deposited into the state treasury
advance can only be used once deposited. Agencies not BLU also abstains debts
and long-term investment. Implementation PPK-BLU in Surakarta BBKPM
already well underway, BBKPM Surakarta already implementing the
administrative requirements such as Business Strategy Plan, Business Plan
Budget and Financial Statements using the Financial Accounting Standards as
well as the Government Accounting Stan
dards. After becoming BLU, performance
BBKPM Surakarta in particular financial
performance has increased from year to
year. This proves that BBKPM Surakar
ta already implementing PPK-BLU well.
BBKPM Surakarta still facing obstacles in implementing PPK-BLU particularly
financial performance including timely submission of financial statements, should
make financial reports more than one financial statement, limited human
resources in financial reporting, the limitations of existing applications, create
reports manually and not realization subsidies patient ratio, making BBKPM
Surakarta not meet Government targets expected score.
Keywords: financial management, PPK-BLU, a large hall Lung Health
Communit
