Studi Atas Pendapatan dan Belanja RSUD Duren Sawit Sebagai BLUD DKI Jakarta
ANGKOSO, SUSILO JALAD (Adv.: Abdul Halim, Prof., Dr., M.B.A.), Abdul Halim, Prof., Dr., M.B.A.
Data realisasi pendapatan RSUD Duren Sawit dari tahun 2008 – 2010 mengalami penurunan serta pencapaian target pendapatan yang ditetapkan masih dibawah 60%, serta belanja dari tahun 2008 – 2010 yang masih tinggi dan terkesan kurang terkendali. Pendapatan tahun 2008 mencapai Rp9.533.210.627,- tahun 2009 berjumlah Rp9.079816.155,- dan tahun 2010 mencapai Rp8.227.063.769,- sedangkan belanja tahun 2008 Rp32.852.173.789,- tahun 2009 mencapai Rp27.131.113.319,- dan kembali naik pada tahun 2010 yang mencapai Rp32.515.578.259,-. Dari pendapatan tersebut RSUD Duren Sawit hanya mampu membiayai belanja tidak langsung, sedangkan saat ini RSUD tersebut sudah berbentuk BLUD dalam ketentuan perundang-undangan harus menerapkan praktek bisnis yang sehat serta meningkatkan kinerja keuangannya.
Jenis penelitian ini adalah metode studi kasus dengan penelitian kualitatif deskriptif, yang menggunakan data realisasi pendapatan dan belanja serta melakukan wawancara kepada informan terkait permasalahan tersebut yakni RSUD Duren Sait, UPT Jaminan Kesehatan Daerah (Jamkesda), Badan Pengelola Keuangan Daerah (BPKD) Provinsi DKI Jakarta. Wawancara dilakukan dengan metode purposive sampling yakni dengan pertimbangan tertentu, dalam artian orang tersebut dianggap paling tahu tentang apa yang kita harapkan atau mungkin dia sebagai penguasa. Hasil wawancara tersebut dianalisis dengan cara mereduksi, mengkategorisasikan, mensintesiskan dan diakhiri dengan menyusun hipotesis kerja (kesimpulan).
Hasil penelitian menunjukkan bahwa penyebab turunnya pendapatan dan tingginya belanja adalah faktor pelayanan, aturan, komitmen, kebijakan SDM. Pelayanan yakni RSUD Duren Sawit sebagai rumah sakit khusus kejiwaan dan Napza, aturan yakni tarif yang diberlakukan sudah tidak sesuai dan memadai dengan kondisi saat ini serta terdapat plafon penggantian yang diberikan pemprov belum mempertimbangkan penyakit penyerta yang diderita pasien. Komitmen dari pemprov untuk memberikan bantuan dalam bentuk PSO kepada RSUD. Tingginya belanja disebabkan belanja pegawai untuk tenaga non PNS yang berjumlah 2/3 dari pegawai yang ada, juga belanja makan pasien.
The realisation data of the income of RSUD Duren Sawit from 2008 – 2010, experience the decline as well as the achievement of the income target that was maintained still was supervised by 60%, as well as the expenses from 2008 – 2010 that still was high and was impressed more unrestrained. The income in 2008 reached Rp9.533.210.627,- in 2009 Rp9.079.816.155,- and in 2010 reached Rp8.227.063.769,- whereas the expenses in 2008 Rp32.852.173.789, in 2009 reached Rp27.131.113.319,- and again rise during 2010 that reached Rp32.515.578.259,-. From this income of RSUD Duren Sawit only could finance the expenses indirectly, whereas at this time this RSUD has had the shape of BLUD in the provision of legislation must apply the practice of the business that was healthy as well as increased the achievement of his finance.
This Research was the case study method with qualitative research descriptive, that used the realisation data of income and expenses as well as carried out the interview to the related informan about the problem at RSUD Duren Sawit, UPT Jamkesda, Manger Body District Finance (BPKD) Province DKI Jakarta. The interview was carried out with the method purposive sampling that is certain consideration, in the personÂ’s menaing it was considered most knew about what was hoped for by s or possibly he as the ruler. Results of this interview were analysed by means of reduction, categorized, sintesis and ended by compiling the hypothesis (the conclusion).
Results of the research showed that the cause of the fall of the income and the height of the expenses was the service factor, the rule, the commitment, the policy of human resource. Service at RSUD Duren Sawit as the special hospital psychological and Napza, the rule has namely the tariff that was put into effect inappropriate and adequate with the condition at this time as well as was received the replacement ceiling that was given the provincial government did not yet consider the illness of inherent that was suffered by the patient. The commitment from the provincial government to give help in the form of PSO to RSUD. Employee of Non Civil Servant (Non PNS) that was 2/3 from the available official, also the expenses ate the patient.
Kata Kunci : The Realisation of the income and the expenses, Realisasi Pendapatan dan Belanja, BLUD
