Analisis proses penyusunan anggaran di RSUD Tanjung Kabupaten Tabalong Propinsi Kalimantan Selatan

RIVAI, Ahmad, Agastya, SE.,MBA.,MPM

2005 | Tesis | S2 Ilmu Kesehatan Masyarakat (Manajemen Rumah Saki

Latar Belakang. RSUD Tanjung menyusun anggaran mengikuti ketentuan Kepmendagri No.29/2002. Panjangnya birokrasi penyusunan anggaran dengan melibatkan banyak pihak telah menimbulkan keluhan di tingkat rumah sakit. Berdasar data tiga tahun terakhir terjadi selisih antara usulan awal (RASK) dan realisasinya (DASK) rata-rata 24,15% per tahun. Akibatnya pihak manajemen rumah sakit mengalami kesulitan dalam memenuhi kegiatan operasionalnya. Tujuan penelitian. Untuk mengetahui dan mempelajari proses penyusunan RASK hingga menjadi DASK di RSUD Tanjung dan faktorfaktor apa saja yang menjadi kendala dalam proses penyusunan anggaran menurut persepsi stakeholder. Metode Penelitian. Penelitian menggunakan metode kualitatif yang disajikan secara deskriptif. Unit analisis dipilih dari mereka yang memiliki keterkaitan erat dalam proses penyusunan RASK RSUD Tanjung. Metode pengumpulan data dengan FGD, wawancara mendalam dan observasi. Analisis data menggunakan interaksi dari Miles dan Huberman. Hasil Penelitian. Proses penyusunan anggaran berjalan tanpa panduan yang jelas dan kurang transparan sehingga menimbulkan persepsi yang berbeda terhadap persiapan, pelaksanaan dan evaluasi anggaran. Penilaian terhadap anggaran yang diajukan belum berlandaskan kinerja, ukuran yang digunakan adalah kewajaran, rasional, focus dan kesesuai fungsi yang disemban organisasi. Kesimpulan. Terdapat tiga titik kritis dalam proses penyusunan anggaran, yaitu tahap persiapan, seleksi dan penetapan alokasi biaya. Kendala penyusunan anggaran; kurangnya pengetahuan, pemahaman dan keterampilan, belum adanya organisasi dan SOP penyusunan anggaran sehingga terjadi perbedaan persepsi sesama penyusun anggaran.

Background: Tanjung District Hospital in arranging their budget was based on the Decision of the minister internal affair No. 29/2002. The length of budget arrangement bureaucracy by involving a lot of parties emerged complaint in the level of hospital. Based on the last three years data, there was difference between initial proposal and its realization on 24.15% a year. The consequence was hospital management experienced difficulty to comply its operational activities. Purpose: The study aimed to find out and learn the arrangement process from initial budget proposal to its realization in Tanjung District Hospital and factors that blocked the process according to stakeholder. Method: The study used qualitative method that presented descriptively. The study was to analyse people who involved directly in arranging. Data were collected by FGD, dept interview and observation. Data were analyzed by interactive model from Miles and Huberman. Result: Budget arrangement process works without explicit and in transparent instructions so that it makes different perception toward preparation, implementation, and estimate evaluation. The value toward proposed estimate was not based on performance, the measurement that they used was fittingness, rational, focus, and function compatibility that performed by organization. Conclusion: There are three critical points in budget arrangement process, i.e. preparation steps, selection, and financing allocation decision. The budget arrangement obstacle of this activity: lack of knowledge, understanding and skill, no budget arrangement of comitte and job description, so that difference perception was aroused on estimate arranger.

Kata Kunci : Manajemen Rumah Sakit,Anggaran