ANALISIS ANGGARAN DAN REALISASI PENDAPATAN DAN BELANJA PADA RUMAH SAKIT UMUM DAERAH (RSUD) PANGLIMA SEBAYA KABUPATEN PASER

Abstract

Veronika Nini: Budget Analysis and Revenue and Expenditure Realization at Regional General Hospital (RSUD) Panglima Sebaya Kabupaten Paser. Under the guidance of Mr. Robin Jonathan and Mrs. Ida Rahmawati.

The role of the budget is very important for every hospital, including the Regional General Hospital (RSUD) Panglima Sebaya. This research was conducted to determine the level of income growth, the level of growth in expenditure, the cause of the difference between the budget and revenue realization, as well as the causes of the difference between the budget and revenue realization of the Peoples Commander in 2015-2016.

The ratio of income growth has decreased which is due to the increase in revenue realization in 2016 is not as high as the previous year. Then, the ratio of shopping growth has decreased due to the increase in the realization of expenditure in the 2016 fiscal year, smaller than the previous year. From the analysis of variance (difference) income, in 2016 experienced a more temporary difference in 2015 experiencing a less difference. From the analysis of variance (difference) of expenditure, there is a less difference in the realization of expenditure compared to the budget.

The income growth ratio has decreased which indicates that the budget performance has decreased. The expenditure growth ratio experienced a decline which indicated that the RSUD could control spending, carry out spending efficiency, and reduce budget. There is less difference in realization of income compared to the budget in 2015 fiscal year, but in the 2016 budget year there was more or more difference in the realization of revenue compared to the budget that showed the revenue performance of RSUD which experienced an increase caused by internal and external factors