Analisis APBD Dan Realisasi Anggaran Untuk Menilai Efektivitas dan Efisiensi Keuangan Rumah Sakit Umum Daerah Bandung Kiwari

Abstract

A financial budget is a plan that maps financial expenditure and receipts over a certain period of time. Usually this financial planning is made for a monthly, quarterly or even annual period. In managing its finances, hospitals usually face obstacles. Problems regarding budgets are something that cannot be avoided. This research aims to analyze the Regional Revenue and Expenditure Budget (APBD) as well as the budget realization of the Bandung Kiwari Regional General Hospital (RSUD) as indicators of financial effectiveness and efficiency. As the complexity of health service needs increases and financial pressures continue to grow, increasing understanding of budget planning and implementation is expected to help hospitals manage resource allocation more optimally. This research uses a descriptive analysis method where data is obtained based on the results of interviews and adapted so that it becomes data that explains the research issue. The data obtained is then compared with theories relevant to the research issue. The data used in this research is secondary data. The data source used in this research is a secondary data source, namely a data source that refers to information collected from existing sources. Independent variables or independent variables are variables that influence or cause changes in the dependent variable. In this research, the independent variables are regional income and expenditure. The results of the analysis show that there is a gap between the planned budget allocation in the APBD and the actual budget of the Bandung Kiwari Regional Hospital. The factors causing this gap involve various aspects, such as changes in health service needs, less than optimal financial management, and changes in regulations related to the health sector. In addition, this research identifies financial performance indicators that can be used to evaluate the financial effectiveness and efficiency of RSUD Bandung Kiwari.