ANALISIS TINGKAT EKONOMIS, EFISIENSI, DAN EFEKTIVITAS PELAKSANAAN REALISASI DANA BADAN LAYANAN UMUM DAERAH (BLUD) DI UPTD PUSKESMAS SUNGAI MERIAM

Abstract

This study aims to determine and analyze the level of economy, efficieny and effectiveness in the use of BLUD funds at the Sungai Mariam Health Center and the formulation of the problem in this study is whether the BLUD funds at the Sungai Mariam Health Center have been carried out economically, efficiently and effectively. The analytical tool used in this study is descriptive quantitative analysis based on calculations to determine the level of the ratio, the rations used are economic rations, efficiency rations and effectiveness rations. The results showed that the use of BLUD funds in 2019 was less economical and in 2020 it was still less economical because the value obtained was more than ninety percent. The use of BLUD puskesmas funds in 2019 was still less efficient and in 2020 it became inefficient because the value obtained was more than one hundred percent. The results of the measurement of the effectiveness ratio show that the use of BLUD funds for the Sungai Mariam Health Center is very effective in 2019 and 2020