Identification of Financial Supervision of BLUD Management in East Sumba (Study case on RSUD Umbu Rara Meha Waingapu)
Verdhy Ndaparoka, Prof. Dr. Intiyas Utami, SE.,M.Si.,Ak., CA.,CMA.,QIA

Faculty of Economics and Business

Abstract

The purpose of this study is to determine the execution of the Umbu Rara Meha Hospital^s financial pattern management and the problems in executing the Regional Public Service Agency^s (Badan Layanan Umum Daerah/BLUD) financial pattern. The only BLUD in East Sumba is Umbu Rara Meha Hospital. According to Minister of Home Affairs Regulation Number 68 of 2018, BLUDs must manage their finance per the Regent^s regulations and the Hospital Director^s regulations/decisions. Such rules/decisions, on the other hand, do not exist. This study employs qualitative research to determine the extent to which the occurrences observed are related to the financial management system. Umbu Rara Meha Hospital will serve as the research site for this project. This is located in Jalan Raya Umbu Adam Malik No. 54, Kembala, Kambajawa, Kec. Waingapu, East Sumba, East Nusa Tenggara. The data used in this study came from secondary and primary sources, and the data gathering strategies used were interview documentation and observation. Data collection, data reduction, and data presentation will be employed in this research to derive an existing conclusion.

Keywords: financial- BLUD- Hospital

Topic: Financial