Analisis kelayakan RSUD Dr. H.M. Rabain Muara Enim sebagai Badan Layanan Umum daerah

ASMANA, Selamat Oku, Prof.dr. Ali Ghufron Mukti, MSc.,PhD

2008 | Tesis | S2 Ilmu Kesehatan Masyarakat (Kebj. Pembiayaan dan

Latar Belakang: Bentuk kelembagaan rumahsakit merupakan hal penting yang seharusnya dikembangkan pemerintah untuk menjawab tantangan, kualitas pelayanan, profesionalisme dan desentralisasi. Adanya perubahan pola penganggaran keuangan negara yang berbasis kinerja dan upaya pemerintah meningkatkan pelayanan kepada masyarakat melalui pola pengelolaan keuangan badan layanan umum daerah. Kelebihannya adalah semua pendapatan, baik dari kegiatannya ataupun hibah dapat digunakan langsung untuk operasionalnya. Adanya konsep pola pengelolaan keuangan badan layanan umum, rumahsakit diharapkan dapat lebih memberikan fleksibilitas berupa keleluasaan untuk menerapkan praktek bisnis yang sehat dan meningkatkan pelayanan kepada masyarakat. Tujuan Penelitian: Menganalisis kelayakan rumahsakit dalam menerapkan pola pengelolaan keuangan badan layanan umum daerah. Metode Penelitian: Jenis penelitian deskriptif dengan rancangan studi kasus. Tahapan penelitian ini, pertama mengukur indeks kepuasan masyarakat dengan teknik accidental sampling, jumlah sampel 150 responden. Kedua mengukur kesehatan keuangan rumahsakit dengan menghitung indeks keuangan, pertumbuhan penerimaan keuangan, dan cost recovery rate. Ketiga mengukur persyaratan administrasi, dan keempat dengan mengetahui pendapat stakeholders sebanyak tujuh orang dengan teknik purposive sampling. Analisis data secara kuantitatif digunakan dalam analisa persyaratan teknis dan syarat administratif, dan analisis kualitatif digunakan dalam analisa pendapat stakeholders. Penyajian dalam bentuk tabel distribusi frekuensi, prosentase, kemudian dilakukan analisi isi secara deskriptif. Hasil Penelitian: Kelayakan RSUD dr. H.M. Rabain Muara Enim dinilai dari kinerja pelayanan sudah layak dengan nilai indeks kepuasan masyarakat 67,76 atau lebih dari nilai standar 62,51. Kinerja keuangan sudah sehat dengan pertumbuhan penerimaan positif 55,13% pertahun, cost recovery rate sebesar 121,27%, dan indeks keuangan 74,5 tahun 2006 dan 2007 meningkat menjadi 77 sudah diatas standar nilai 70. Persyaratan administrasi telah lebih dari 60% yaitu 76,13%. Stakeholders setuju dan mendukung bila rumahsakit menerapkan badan layanan umum daerah, dan bersedia meningkatkan kinerja pelayanan. Kesimpulan: RSUD dr. H.M. Rabain Muara Enim dinilai layak menerapkan badan layanan umum daerah bertahap dinilai dari syarat teknis dan administratif serta mendapat dukungan dari stakeholders.

Background: There is a need for a particular governing body of hospitals which is able to face challenges of quality service, professionalism and decentralization because there are changes in national budgeting patterns based or performance and efforts of the government to improve service to the public through financial management pattern of public service council. The advantage of the system is that all revenues, either from services or donation, can directly be utilized for operational activities. The concept of public service council financial management pattern of hospitals is supposed to offer flexibility in implementing healthy business practice to improve service to the community. Objective: To analyze the feasibility of dr. H.M. Rabain Muara Enim Hospital of implementing financial management pattern as local public service council. Method: The study was descriptive with holistic single case study design. Stages of the study were: first, measuring index of community satisfaction using accidental sampling technique with as many as 150 respondents; second, measuring liquidity of hospital finance by calculating financial index, growth of revenue, and cost recovery rate; third, assessing administrative requirements; fourth, identifying opinions of stakeholders with as many as 7 stakeholders purposively chosen. Quantitative analysis was applied to technical and administrative requirements, whereas qualitative analysis was applied to opinions of stakeholders. Data were presented in frequency distribution table and percentage, then analyzed descriptively. Result: Performance of services was feasible with index of community satisfaction as much as 67.76 or higher than 62.51. Financial performance was relatively healthy with positive growth of revenues as much as 55.13% annually; cost recovery rate was 121.27% and financial index which was 74.5 in 2006 and 2007 became 77.0 which was above the standard score of 70. Administrative requirement was more than 60%, i.e. 76.13%. Stakeholders agreed and supported the hospital to implement financial management pattern of local public service council to improve service performance. Conclusion: District hospital of dr. H. M. Rabain Muara Enim was considered as having the possibility of implementing financial management pattern of local public service council in phases as viewed from aspects of technical and administrative requirements and support from stakeholders.

Kata Kunci : Badan Layanan Umum Daerah,RSUD,Kinerja Layanan, Local public service council, service performance, financial performance, administrative requirements, stakeholders