Pemaknaan Perubahan Puskesmas X Menuju Badan Layanan Umum Daerah (Blud) Dalam Aspek Layanan Dan Akuntansi

Firdausi, Rizda Yuritsuni; Pujiningsih, Sri

doi:10.17977/um004v5i12018p092

Cited by 2 publications

(4 citation statements)

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“…Aktor yang terlibat langsung dalam perubahan organisasi menjadi BLU cenderung setuju adanya perubahan (Firdausi & Pujiningsih, 2018). Sebagai salah satu tim persiapan dan pengelola BLUD, BB setuju sekolah menjalankan pola pengelolaan BLUD.…”

Section: Hasil Dan Pembahasan Motivasi Berubah: Income Generating Dan...unclassified

“…Akuntansi manajemen menunjukkan urgensinya dalam rangka mendukung perubahan puskesmas menjadi BLUD (Ayuningtyas & Pujiningsih, 2019;Firdausi & Pujiningsih, 2018). Sekolah X juga melaksanakan akuntansi manajemen setelah menjadi BLU, yaitu menyusun Rencana Strategis Bisnis (RSB) dan rencana bisnis anggaran (RBA).…”

Section: Mengenal Anggaran Berbasis Kinerjaunclassified

“…Selain perubahan perilaku organisasi dalam konteks BLU, peran akuntansi dalam BLU sangat dominan (Pujiningsih, 2014). Pemaknaan aktor dalam perubahan sekolah menjadi BLU dan peran akuntansi di dalamnya menjadi keunikan yang membedakan penelitian ini dengan penelitian sebelumnya oleh Ariyati, Pinasti, & Putri (2016), Ayuningtyas & Pujiningsih (2019), Firdausi & Pujiningsih (2018), Prakoso (2014), Pujiningsih (2014), dan Waluyo (2014).…”

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Studi fenomenologi: akuntansi dan perubahan sekolah menjadi Badan Layanan Umum (BLU)

Ekarani¹,

Pujiningsih²,

Ahmad³

2022

JAA

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This study aims to understand the meaning and awareness of actors for changing schools into Public Service Boards (BLU) and the role of accounting. Phenomenology theory is employed as theory and method in this research. The research data is the result of interviews from six key informants. Data analysis was accomplished utilizing stages noema, noesis, epoche (bracketing), intentional analysis, and eidetic reduction. The results of the study revelaed that the conversion of schools to BLU was based on the motivation to promote welfare, adoption of new cultures by actors, and there were pros and cons to the occurrence of changes. Another result is that there is a new awareness of actors on management accounting practices in the form of budgets and service fees, as well as accrual-based financial accounting. This research enriches the study of the education public sector accounting in the perspective of phenomenological theory.

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Section: Hasil Dan Pembahasan Motivasi Berubah: Income Generating Dan...unclassified

Section: Mengenal Anggaran Berbasis Kinerjaunclassified

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Studi fenomenologi: akuntansi dan perubahan sekolah menjadi Badan Layanan Umum (BLU)

Ekarani¹,

Pujiningsih²,

Ahmad³

2022

JAA

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“…Therefore, the Lais Public Health Center and Teluk Kijing Public Health Center at least need the role of an accountant to assist them in preparing to become a BLUD. As revealed by Firdausi & Pujiningsih (2018) that the most impacted by changing the status of the public health center to BLUD are the treasurers because the BLUD changes the pattern of an organization's accounting system more when the organization changes to BLUD. The shortage of accounting personnel also results in difficulties in understanding the role of accounting information in making decisions (Nadilla, Basri, & Fahlevi, 2016).…”

Section: The Readiness For Implementation Of Financial Management Patterns Of Regional Public Services Agency At Public Health Centermentioning

confidence: 99%

The Readiness for Implementation of Financial Management Patterns of Regional Public Services Agency at Public Health Center

Dewata

Jauhari

2021

JASF

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The purpose of the study is to determine the readiness of Lais public health center and Teluk Kijing public health center of Musi Banyuasin District, South Sumatra Indonesia, in managing finances of regional public service agencies (BLUD). Time of research from March-July 2021. Used the types of descriptive qualitative research to review the documents, observation, and in-depth interviews to the research subject as many as 10 (ten) informants. The triangulation technique is used in testing the validity of the data. The research result showed that Lais public health center and Teluk Kijing public health center were ready to implement the financial management pattern of BLUD, which can be seen from the results of input analysis, process, and output from the analysis of stakeholder, related commitment, knowledge and responsibilities, funding (money), infrastructure (materials) and methods, in addition, substantive requirements, technical requirements, and administrative requirements have been carried out. The results of this study have implications related to the preparation and continuation of the implementation of the BLUD Public Health Center financial management pattern. Based on its limitation, it is still possible for other local governments who have the same contextual conditions to use these results as an input when preparing the BLUDs financial management pattern.

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Pemaknaan Perubahan Puskesmas X Menuju Badan Layanan Umum Daerah (Blud) Dalam Aspek Layanan Dan Akuntansi

Cited by 2 publications

References 1 publication

Studi fenomenologi: akuntansi dan perubahan sekolah menjadi Badan Layanan Umum (BLU)

Studi fenomenologi: akuntansi dan perubahan sekolah menjadi Badan Layanan Umum (BLU)

The Readiness for Implementation of Financial Management Patterns of Regional Public Services Agency at Public Health Center

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