ANALISIS FAKTOR-FAKTOR KETERLAMBATAN PELAPORAN REALISASI ANGGARAN BLUD DI PUSKESMAS KABUPATEN BIMA
DOI:
https://doi.org/10.56606/jmmu.v1i2.205Keywords:
Reporting delays, Budget Realization Report (LRA), BLUD Puskesmas, Human resources (HR), Regional Government Information System (SIPD)Abstract
This research analyzes the factors causing delays in the reporting of Budget Realization Reports (LRA) at BLUD Puskesmas in Bima Regency in 2023. Two main factors identified are the newly established BLUD status and the limited human resources (HR) in finance. Puskesmas, which was newly designated as BLUD in December 2021, faced difficulties in preparing financial reports according to procedures, with many staff members untrained in financial reporting. Additionally, the broad and diverse geographical location of Bima Regency, with some Puskesmas in remote areas with limited internet access, hindered the reporting process and caused delays. To address these challenges, the Bima Regency Health Office has taken steps such as providing guidance and assistance by BPKAD and Inspectorate teams, monthly reconciliation related to LRA, and the procurement of IT-based applications. This study uses a qualitative approach with a case study method, involving in-depth interviews, direct observation, and document analysis, which are analyzed using thematic analysis methods.
Downloads
References
Andayani, S., & Suryani, T. (2021). Faktor-Faktor Penyebab Keterlambatan Pelaporan Realisasi Anggaran pada BLUD. Jurnal Manajemen Keuangan Daerah, 8(2), 45–59.
Bogdan, R. C., & Biklen, S. K. (2007). Qualitative Research for Education: An Introduction to Theories and Methods (5th ed.). Pearson Education Inc.
BPK.RI. (2020). Peraturan Pemerintah No. 71 tahun 2010 Standar Akuntansi Pemerintah. 12 Juni 2018. https://peraturan.bpk.go.id/Details/5095/pp-no-71-tahun-2010
BPK RI. (2024). Peraturan No. 43 Tahun 2019 Tentang Pusat Kesehatan. In 23 Juni 2021.
BPK RI. (2024). Permendagri No. 79 Tahun 2018 tentang Badan Layanan Umum Daerah (BLUD). BPK RI.
Braun, V., & Clarke, V. (2006). Using Thematic Analysis in Psychology. Qualitative Research in Psychology, 3(2), 77–101.
Creswell, J. W. (2013). Qualitative Inquiry and Research Design: Choosing Among Five Approaches. (3rd ed.). Sage Publications.
Dewi Shinta. (2024). Wawancara dengan Staff Keuangan Dinas Kesehatan Kabupaten Bima.
Handayani, T., & Santoso, M. (2018). Efektivitas Pengelolaan Anggaran BLUD di Puskesmas. Jurnal Kebijakan Dan Manajemen Publik, 6(1), 35–50. Universitas Indonesia Press
Harmoni, M., & Kurniawan, T. (2020). Keuangan Publik: Teori dan Praktik di Indonesia (3rd ed.). Gramedia Pustaka Utama.
Ikhsan. (2024). Wawancara dengan Kepala Subbagian Keuangan Dinas Kesehatan Kabupaten Bima.
Indriantoro, N., & Supomo, B. (2019). Pengelolaan Keuangan Daerah: Pendekatan Praktis untuk BLUD (2nd ed.). Salemba Empat.
Kartika, H., & Wijaya, S. (2019). Implementasi Sistem Informasi Keuangan di BLUD Puskesmas. In Jurnal Sistem Informasi Manajemen (1st ed., Vol. 7, Issue 2). Universitas Padjadjaran Press.
Lukman. (2024). Profil Dikes Bima. 5 Maret 2024. https://dikes.bimakota.go.id/web/detail/17/tentang_kami
Nasution, A., & Fitri, D. (2020). Kendala dan Solusi dalam Pelaporan Keuangan BLUD. Jurnal Manajemen Dan Administrasi Publik, 9(4), 22–38. Universitas Sumatera Utara Press
Nurul Wahyuti. (2024). Wawancara dengan Sekretaris Dinas Kesehatan Kabupaten Bima.
Pratama, Y., & Rahmawati, A. (2022). Analisis Keterlambatan Pelaporan Keuangan di Puskesmas BLUD. Jurnal Akuntansi Dan Keuangan Publik, 10(1), 30–44.
Rahayu, A., et al. (2023). Laporan Keuangan Berkualitas: Analisis Keterlambatan Pelaporan Anggaran (1st ed.). Pustaka Ilmu.
Ramadhani, F., & Kusuma, D. (2019). Manajemen Keuangan BLUD: Tantangan dan Solusi (1st ed.). ITB Press.
Terry, George R., Rue, Leslie W. (2014). Dasar – Dasar Manajemen, Alih Bahasa :G. A. Ticoalu. Bumi Aksara.
Yin, R. K. (2018). Case Study Research and Applications: Design and Methods (Sage Publications (ed.); 6th ed.).
