Text

ANALISIS KINERJA ANGGARAN BELANJA PADA RUMAH SAKIT ERNALDI BAHAR PROVINSI SUMATERA SELATAN TAHUN 2016-2018

---

Penilaian

---

This research aims to find out the performance of the spending budget was done at Ernaldi Bahar Hospital. The research problem is a significant decrease of spending as achievement in Ernaldi Bahar Hospital from 2016-2018. This research used the concept of the performance of the budget according to Mahmudi with four aspects that become the benchmark, namely the analysis of expenditure variance, the analysis of expenditure harmony, analysis of expenditure growth, and the ratio of expenditure efficiency. The research method that used qualitative method with a descriptive approach. Data collection techniques used were include observation, interviews, and documentation. The results of this study found that the performance of the Ernaldi Bahar Hospital budget viewed from the aspect variance shows the underspending difference because it shows the actual expenditure that is smaller than the amount of expenditure specified in the budget. The aspect of expenditure harmony for direct and indirect expenditure is harmonious, but there is no harmony in operating expenditure, this is because operating expenditure exceeds the normal limit. Also, the capital expenditure in 2018 decreases due to DAK funds declining then Rehab is also not met. The expenditure growth aspect experienced negative growth in 2016-2017 due to the realization of the total expenditure for the fiscal year is below the realization of the total expenditure in the 2015 fiscal year, then increased in the 2018 fiscal year. he efficiency ratio aspect has made shopping efficiency. Based on the results of the study it was concluded that the performance of the Ernaldi Bahar Hospital budget viewed from four aspects, some aspects still have disparity in spending and negative expenditure growth. The efforts that could be made by the Ernaldi Bahar Hospital must maximize implementation of planning and budget control, not only prioritize operating expenses, but also consider capital expenditure. Keyword :Performance, Budget, Shopping, Variance, Harmony, Growth, Efficiency

---

Availability

Inventory Code	Barcode	Call Number	Location	Status
2007000828	T43249	T432492020	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

-

Call Number

T432492020

Publisher

Inderalaya : Jurusan Ilmu Administrasi publik, Fakultas Ilmu Sosial dan Ilmu Politik Universitas Sriwijaya., 2020

Collation

-

Language

Indonesia

ISBN/ISSN

-

Classification

352.480 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

Jurusan Ilmu Administrasi Publik
KInerja Anggaran Belanja

Specific Detail Info

-

Statement of Responsibility

DS

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment