Perubahan Organisasi Puskesmas dan Peran Akuntansi dalam Perspektif Teori Institusional

Abstract

This study aims to find the significance of the actor on the change of Puskesmas (community health centre) into BLUD (regional public service agency) in the perspective of Institutional Theory and accounting role. This research uses qualitative method with phenomenological approach and interpretive paradigm. The data analysis stage is started from data collection through interview and documentation, reduction, presentation, and conclusion or verification. The results of this study show that the significance of actor of Puskesmas into BLUD from Coercive Isomorphism dimension in Institutional Theory perspective of is caused by the dominance of 100 Working Days Regulation and Program in the Government of Malang District. Besides, in terms of Mimetic Isomorphism dimension, there is a form of private model. Then, in Normative Isomorphism dimension, there were professional actors outside the organization adopting a certain concept related to PPK-BLUD (financial management system in regional public service agency). Meanwhile, if it was examined from the accounting role¬-particularly in Management Accounting-it intended to explore the Five-Years Annual Business Strategies and Budget Plans. In addition to this point, the internal control of medical supplies is identified from the perspective of Accounting Information System. Furthermore, in the aspect of Financial Accounting, it merely undertook SIMDA (regional management information system) without understanding the government accounting standards (SAP) and accrual accounting concept.

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

“…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).…”

“…Akuntansi keuangan menjadi media pelaporan dan pertanggungjawaban pada stakeholders setelah menjadi instansi yang menerapkan pengelolaan BLUD (Ayuningtyas & Pujiningsih, 2019). Peraturan Menteri Dalam Negeri No 79 Tahun 2018 Pasal 10 ayat (1) poin (i) mengatur bahwa pejabat keuangan (pengelola BLUD) memiliki tugas untuk menyelenggarakan akuntansi dan penyusunan laporan keuangan.…”

“…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).…”