Analysis Of Budget Realization Report (Lra) At Hasanuddin Damrah Manna Regional Public Hospital, South Bengkulu Regency
DOI:
https://doi.org/10.70963/jemba.v2i4.757Keywords:
Budget Realization Report, Effectiveness, EfficiencyAbstract
The analysis of the budget realization report at Hasanuddin Damrah General Hospital in Manna, South Bengkulu Regency will help the hospital identify areas of the budget that need improvement or further attention to ensure more targeted budget utilization. The objectives of this research are: 1) To understand the comparison between the planned budget and the realized budget at Hasanuddin Damrah General Hospital in Manna, South Bengkulu Regency over a certain period; 2) To identify the factors influencing discrepancies between the planned budget and the realized budget at Hasanuddin Damrah General Hospital; 3) To determine the effectiveness and efficiency of budget utilization at Hasanuddin Damrah General Hospital. The analysis method used in this study is a qualitative descriptive method employing the interactive model of Miles and Huberman. The research results indicate that there is a variance between the planned budget and the realized budget; however, overall, the budget realization at the hospital is classified as quite good. The analysis shows that the budget realization tends to approach or even exceed the target, despite differences between the plan and realization. The discrepancies between the budget and realization are influenced by various internal and external factors. Internal factors include fluctuations in patient visits, disease trends, and the efficiency of service unit performance. Meanwhile, external factors such as changes in government regulations, procurement policies, and the dynamics of volume-based service revenue also affect the accuracy of budget planning. The budget utilization is considered effective, yet challenges remain in maintaining expenditure efficiency. The effectiveness of budget utilization in 2023 reached over 100%, indicating the hospital's ability to optimize revenue and respond to service needs. However, spending efficiency has not been fully optimal, especially in 2024, indicating signs of overspending due to a lack of control over actual needs.
Downloads
References
BPK. (2019). Laporan Hasil Pemeriksaan Keuangan Negara. Jakarta: BPK. Jakarta, BPK BPKP. (2020). Laporan Hasil Pengawasan Rumah Sakit Pemerintah. Darmawan, E. (2021). Analisis Faktor-Faktor yang Mempengaruhi Realisasi Anggaran Pendapatan dan Belanja pada Dinas Pekerjaan Umum Kota Denpasar. 15–30. Jurnal Ilmu Manajemen dan Akuntansi Hikmahwati, Raudatul Jennah, & Rizky Amelia. (2024). ANALYSIS OF EXPENDITURE BUDGET PERFORMANCE IN THE BUDGET REALIZATION REPORT DPRD SECRETARIAT OF SOUTH KALIMANTAN PROVINCE. International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), https://doi.org/10.61990/ijamesc.v2i3.176 2(3), 749–760. Judijanto, L., Febriyanto, W., & Lesmana, T. (2024). A Bibliometric Analysis of Government Budget Efficiency and Effectiveness: Trends and Future Directions. West Science Interdisciplinary https://doi.org/10.58812/wsis.v2i08.1224 Studies, 2(08), 1556–1565. Kementerian Kesehatan RI. (2018). Pedoman Umum Pengelolaan Keuangan Rumah Sakit Pemerintah. Jakarta, Kementerian Kesehatan Kementerian Keuangan RI. (2017). Peraturan Menteri Keuangan No. 187/PMK.07/2017 tentang Pengelolaan Anggaran Kementerian dan Lembaga Pemerintah. Kusuma, R. H., & Budiwitjaksono, G. S. (2023). Efektivitas dan Efisiensi Realisasi Anggaran Belanja pada Pemerintah Kabupaten Gresik. Journal of Management 56 and Bussines (JOMB), 5(2), 1704–1711. https://doi.org/10.31539/jomb.v5i2.6115 Meiliana. (2022). Analisis Rencana dan Realisasi Anggaran Belanja pada Rumah Sakit. Universitas Bosowa Novi. V. (2024). Pengertian Struktur Organisasi: Fungsi, Jenis, dan Contoh. Gramedia Blog. https://www.gramedia.com/literasi/strukturorganisasi/?srsltid=AfmBOoo3xeEzl7GlUts84TMvmg8akfKviDD98MtoHrFaLe Gm3Ai4zx6u Rahmawati, N. B., & Tjenreng, M. B. Z. (2025). Peran Good Governance dalam Meningkatkan Kualitas Pelayanan Publik: Perspektif Teoretis. Jurnal PKM Manajemen Bisnis, 5(1), 313–323. https://doi.org/10.37481/pkmb.v5i1.1302 Rindengan, A. M. T., & Kapojos, P. M. (2024). Evaluasi penerapan Pernyataan Standar Akuntansi Pemerintah (PSAP) Nomor 02 tentang Laporan Realisasi Anggaran (Studi kasus pada Kantor Dinas Kepemudaan dan Olahraga Kota Tomohon). Riset Akuntansi Dan Portofolio Investasi, 2(2), 288–298. https://doi.org/10.58784/rapi.190 Sahir, S. H. (2022). Metodologi Penelitian. Penerbit KBM Indonesia, Yogyakarta Salmaa. (2023). Teknik Pengumpulan Data: Pengertian, Jenis, dan Contoh. https://doi.org/https://penerbitdeepublish.com/author/salmaa/ Sarsiti. (2020). Akuntansi Sektor Publik. In Sustainability (Switzerland). http://scioteca.caf.com/bitstream/handle/123456789/1091/RED2017-Eng8ene.pdf?sequence=12&isAllowed=y%0Ahttp://dx.doi.org/10.1016/j.regsciurbec o.2008.06.005%0Ahttps://www.researchgate.net/publication/305320484_SISTE M_PEMBETUNGAN_TERPUSAT_STRATEGI_MELESTARI Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung, 57 Alfabeta Sulistiadi, W. (2018). Sistem Anggaran Rumah Sakit yang Berorientasi Kinerja untuk Meningkatkan Kualitas Keuangan Publik. Kesmas: National Public Health Journal, 2(5), 234. https://doi.org/10.21109/kesmas.v2i5.256 Syaifanur, F., & Saleh, M. (2022). Analisis Laporan Realisasi Anggaran Untuk Menilai Tingkat Ekonomi, Efektivitas, dan Efisiensi Kinerja Keuangan BLUD. 7(2), 252–258. Utomo, S., & Hidayat, M. (2019). Sistem Penganggaran dan Kinerja Rumah Sakit: Studi Kasus Rumah Sakit Pemerintah di Indonesia. Jakarta, Jurnal Ekonomi Kesehatan
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Eva Listeriany , Neri Susanti, Ramadan Subhi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
