Published date: Oct 08 2024

Journal Title: KnE Social Sciences

Issue title: 4th International Conference in Social Science (4th ICONISS): Governance and Poverty Alleviation

Pages: 1–15

DOI: 10.18502/kss.v9i27.17087

Rusmayadi ‎ rusyadistikes80@gmail.comUniversity of Merdeka Malang, Malang

Bonaventure NgwUniversity of Merdeka Malang, Malang

Zainur RozikinUniversity of Merdeka Malang, Malang

The Local Public Service Agency is part of the local government unit, with a legal status not separate from the local government, which has a flexible financial management pattern in the form of flexibility to apply fair business practices to improve and develop services, as an exception to the provisions of financial management in general. The flexibility of financial management includes revenue and expenditure management, cash management, debt management, tariff determination, employee procurement, procurement of goods and services, and investment management. The pattern of flexible financial management still refers to the regulations that have been set, namely the Sumbawa Regent Regulation Number 5-year 2020 concerning guidelines for financial management of the regional public service agencies within the Sumbawa government. Regulations or policies that have been established by the Sumbawa Regency government to be implemented and adhered to in implementing BLUD financial management policies at Puskesmas are expected to improve and develop health services with transparency and accountability. Based on the description, the research problem is how far is the financial management of the Regional Public Service Agency (BLUD) at Puskesmas in the Sumbawa Regency region based on the Sumbawa Regent Regulation Number 5 of 2020 concerning guidelines for financial management of regional public service agencies within the scope of the Sumbawa Regency. Researchers used a qualitative descriptive method approach using interview and observation tools to collect data both directly and through document review. The data obtained were analyzed using Likert scale categorization, which consists of Very Good, Good, and Less Good. The findings of the research provided an overview that public policy evaluation is closely related to the level of compliance and readiness of Human Resources in conducting the financial management of the Regional Public Service Agency (BLUD) at Puskesmas in Sumbawa. The results of this study can complement Wiliam Dunn’s opinion or theory on public policy evaluation to emphasize the level of compliance and readiness of Human Resources in conducting public policy evaluations, which not only focus on the values and objectives but also the targets of a policy.

Keywords: regional public service agency, policy evaluation, financial management

[1] Nuryanti M. Pemahaman kebijakan publik (formulasi, implementasi dan evaluasi kebijakan publik) kebijakan publik deliberatif. Yogyakarta: Leutika Nouvalitera; 2015.

[2] Fu M, Liu C, Yang M. Effects of public health policies on the health status and medical service utilization of Chinese internal migrants. China Econ Rev. 2020 Aug;62:101464.

[3] Dwidjowijoto R. Analis kebijakan. Jakarta: PT.Elex Media Koputindo Kelompok Gramedia; 2006.

[4] Lester JP, Stewart J. Public policy: an evolutionary approach. Second Edi. Australia: Wadsworth; 2000.

[5] Nugroho R. Kebijkan publik: formulasi, implementasi, dan evaluasi. Jakarta: Media Elex komputindo; 2004.

[6] Dunn WN. Analisis kebijakan publik. Yogyakarta: Gadjah Mada University Press; 2003.

[7] Subarsono. Analisis kebijakan publik konsep, teori dan aplikasi. Yogyakarta: Pustaka Pelajar; 2005.

[8] Waluyo. Perpajakan Indonesia. Buku 2. Edisi 10. Jakarta: Penerbit Salemba Empat; 2011.

[9] Prakoso KB. Pengaruh profitabilitas, kepemilikan keluarga dan corporate governance terhadap penghindaran pajak di Indonesia. Mataram: SNA 17; 2014.

[10] Wijayanti RMI, Masdjojo GN. Evaluasi kinerja keuangan pada BLUD RSUD Bendan Kota Pekalongan tahun 2011–2015. Jurnal Ilmiah Telaah Manajemen. 2017;14(2).

[11] Qaiman B, Muspa M, Arman A. Analisis implementasi pengelolaan keuangan badan layanan umum rumah sakit umum RSUP Dr. Wahidin Sudirohsodo Makassar. Patria Artha Management Journal. 2018;2(1):1–22.

[12] Lasminingsih. Keuangan Daerah [Internet]. 2004. Available from: http://repository.usu.ac.id/bitstream/123456789/207%0A32/2/Reference.pdf

[13] Yani A. Hubungan keuangan antar pemerintah pusat dan daerah di Indonesia. Jakarta: Rajawali Pers; 2013.

[14] Mardiasmo. Otonomi dan manajemen keuangan daerah. Yogyakarta: Andi; 2002.

[15] Harahap SS. Analisis kritis atas laporan keuangan. Jakarta: PT Bumi Aksara; 2011.

[16] Parsons W. Publik policy: pengantar teori dan praktik analisis kebijakan. Jakarta: Kencana Prenada Media Group; 2006.