PENGARUH PENERAPAN POLA PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH (PPK-BLUD) TERHADAP KINERJA RUMAH SAKIT UMUM DAERAH (RSUD) KOTA GARUT
DAFTAR ISI
ABSTRAK ........................................................................................................
i
ABSTRACT ..................................................................................................... .
ii
KATA PENGANTAR ......................................................................................
iii
DAFTAR ISI .....................................................................................................
vii
DAFTAR TABEL..............................................................................................
xii
DAFTAR GAMBAR .........................................................................................
xiv
DAFTAR LAMPIRAN ....................................................................................
xv
BAB I PENDAHULUAN ..............................................................................
1
1.1 Latar Belakang ...............................................................................
1
1.2 Identifikasi Masalah ......................................................................
10
1.3 Tujuan Penelitian ..........................................................................
10
1.4 Keguanaan Penelitian ...................................................................
11
1.5 Waktu dan Lokasi Penelitian .........................................................
12
BAB II TINJAUAN PUSTAKA ......................................................................
13
2.1 Pola Pengelolaan Keuangan Badan Layanan Umum
(PPK-BLU)....................................................................................
13
2.1.1 Pengertian Badan Layanan Umum (BLU) .......................
13
2.1.2 Pola Pengelolaan Keuangan Badan Umum
(PPK-BLU) .......................................................................
13
2.2 Pola Pengelolaan Keuangan Badan Layanan Umum Daerah
(PPK-BLUD) .................................................................................
14
2.2.1 Pengertian Badan Layanan Umum Daerah .................
14
2.2.2 Asas Badan Layanan Umum Daerah...........................
14
2.2.3 Pengertian Pola Pengelolaan Keuangan Badan Layanan
Umum Daerah (PPK-BLUD) ......................................
15
2.2.4 Tujuan Pola Pengelolaan Keuangan Badan Layanan
Umum Daerah (PPK-BLUD) ......................................
16
2.2.5 Persyaratan dan Penetapan Pola Pengelolaan Keuangan
Badan Layanan Umum Daerah (PPK-BLUD) ............
16
2.3 Kinerja Rumah Sakit Umum Daerah ........................................
20
2.3.1 Pengertian Kinerja ......................................................
20
2.3.2 Faktor faktor Yang Mempengaruhi Kinerja ...............
21
2.3.3 Pengukuran Kinerja ....................................................
22
2.3.4 Tujuan Pengukuran Kinerja........................................
23
2.3.5 Manfaat Pengukuran Kinerja......................................
24
2.3.6 Elemen Pokok Pengukuran Kinerja ...........................
26
2.3.7 Indikator Kinerja ........................................................
29
2.3.8 Rumah Sakit Umum Daerah (RSUD) ........................
30
2.4 Kerangaka Pemikiran ................................................................
31
2.4.1 Penelitian Terdahulu...................................................
34
2.5 Hipotesis Penelitian .......................................................................
35
BAB III OBJEK DAN METODE PENELITIAN .........................................
38
3.1 Objek Penelitian.............................................................................
38
3.2 Populasi Dan Sampel Penelitian ....................................................
38
3.2.1 Populasi Penelitian...............................................................
38
3.2.2 Sampel Penelitian ................................................................
38
3.3 Metodologi Penelitian ....................................................................
39
3.4 Teknik Pengumpulan data .............................................................
40
3.5 Jenis dan Sumber Data ...................................................................
41
3.6 Operasionalisasi Variabel ..............................................................
41
3.7 Metode Analisis Data .....................................................................
46
3.7.1 Uji Validitas dan Uji Reliabilitas .........................................
46
3.7.1.1 Uji Validitas .............................................................
46
3.7.1.2 Uji Reliabilitas .........................................................
48
3.7.2 Methode of Successive Interval............................................
49
3.7.3 Analisis Korelasi Pearson ...................................................
50
3.7.4 Pengujian Asumsi Klasik .....................................................
52
3.7.5 Analisis Regresi Linear Sederhana .......................................
54
3.7.6 Pengujian Hipotesis ...........................................................
55
3.7.7 Uji Koefisien Determinasi (R2)............................................
56
3.7.8 Penetapan Tingkat Signifikan (α) .......................................
56
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ................................
58
4.1 Hasil Penelitian .............................................................................
58
4.1.1 Gambaran Umum Subjek Penelitian ....................................
58
4.1.2 Gambaran Variabel Penelitian..............................................
60
4.1.2.1 Gambaran Mengenai Variabel Penetapan Pola
Pengelolaan Keuangan Badan Layanan Umum
Daerah (PPK-BLUD) ..............................................
60
4.1.2.2 Gambaran Mengenai Variabel Kinerja RSUD Kota
Garut .........................................................................
69
4.1.3 Analisis Jawaban Responden ...............................................
78
4.1.4 Uji Validitas dan Reliabilitas ................................................
79
4.1.4.1 Hasil Pengujian Validitas ........................................
79
4.1.4.2 Hasil Pengujian Reliabilitas ...................................
80
4.1.5 Analisis Koefisien Korelasi Pearson ....................................
82
4.1.6 Uji Asumsi Klasik .................................................................
83
4.1.6.1 Uji Normalitas .........................................................
83
4.1.6.3 Uji Heteroskedastisitas ...........................................
84
4.1.7 Analisis Regresi Linear Sederhana .......................................
85
4.1.8 Pengujian Hipotesis ............................................................
86
4.1.9 Analisis Koefisien Determinasi ..........................................
87
4.2 Pembahasan ...................................................................................
88
4.2.1 Deskripsi Mengenai Variabel Penerapan Pola Pengelolaan
Keuangan Badan Layanan Umum Daerah (PPK-BLUD)
Pada Rumah Sakit Umum Daerah (RSUD) Kota Garut.......
88
4.2.2 Deskripsi Mengenai Variabel Kinerja Rumah Sakit Umum
Daerah (RSUD) Kota Garut .................................................
4.2.3 Deskprisi Pengaruh Penerapan Pola Pengelolaan Keuangan
89
Badan Layanan Umum Daerah (PPK-BLUD) Terhadap Kinerja
Pada Rumah Sakit Umum Daerah (RSUD) Kota Garut .......
91
BAB V KESIMPULAN DAN SARAN ...........................................................
94
5.1 Kesimpulan ...................................................................................
94
5.2 Saran
95
.........................................................................................
DAFTAR PUSTAKA
LAMPIRAN-LAMPIRAN
ABSTRAK ........................................................................................................
i
ABSTRACT ..................................................................................................... .
ii
KATA PENGANTAR ......................................................................................
iii
DAFTAR ISI .....................................................................................................
vii
DAFTAR TABEL..............................................................................................
xii
DAFTAR GAMBAR .........................................................................................
xiv
DAFTAR LAMPIRAN ....................................................................................
xv
BAB I PENDAHULUAN ..............................................................................
1
1.1 Latar Belakang ...............................................................................
1
1.2 Identifikasi Masalah ......................................................................
10
1.3 Tujuan Penelitian ..........................................................................
10
1.4 Keguanaan Penelitian ...................................................................
11
1.5 Waktu dan Lokasi Penelitian .........................................................
12
BAB II TINJAUAN PUSTAKA ......................................................................
13
2.1 Pola Pengelolaan Keuangan Badan Layanan Umum
(PPK-BLU)....................................................................................
13
2.1.1 Pengertian Badan Layanan Umum (BLU) .......................
13
2.1.2 Pola Pengelolaan Keuangan Badan Umum
(PPK-BLU) .......................................................................
13
2.2 Pola Pengelolaan Keuangan Badan Layanan Umum Daerah
(PPK-BLUD) .................................................................................
14
2.2.1 Pengertian Badan Layanan Umum Daerah .................
14
2.2.2 Asas Badan Layanan Umum Daerah...........................
14
2.2.3 Pengertian Pola Pengelolaan Keuangan Badan Layanan
Umum Daerah (PPK-BLUD) ......................................
15
2.2.4 Tujuan Pola Pengelolaan Keuangan Badan Layanan
Umum Daerah (PPK-BLUD) ......................................
16
2.2.5 Persyaratan dan Penetapan Pola Pengelolaan Keuangan
Badan Layanan Umum Daerah (PPK-BLUD) ............
16
2.3 Kinerja Rumah Sakit Umum Daerah ........................................
20
2.3.1 Pengertian Kinerja ......................................................
20
2.3.2 Faktor faktor Yang Mempengaruhi Kinerja ...............
21
2.3.3 Pengukuran Kinerja ....................................................
22
2.3.4 Tujuan Pengukuran Kinerja........................................
23
2.3.5 Manfaat Pengukuran Kinerja......................................
24
2.3.6 Elemen Pokok Pengukuran Kinerja ...........................
26
2.3.7 Indikator Kinerja ........................................................
29
2.3.8 Rumah Sakit Umum Daerah (RSUD) ........................
30
2.4 Kerangaka Pemikiran ................................................................
31
2.4.1 Penelitian Terdahulu...................................................
34
2.5 Hipotesis Penelitian .......................................................................
35
BAB III OBJEK DAN METODE PENELITIAN .........................................
38
3.1 Objek Penelitian.............................................................................
38
3.2 Populasi Dan Sampel Penelitian ....................................................
38
3.2.1 Populasi Penelitian...............................................................
38
3.2.2 Sampel Penelitian ................................................................
38
3.3 Metodologi Penelitian ....................................................................
39
3.4 Teknik Pengumpulan data .............................................................
40
3.5 Jenis dan Sumber Data ...................................................................
41
3.6 Operasionalisasi Variabel ..............................................................
41
3.7 Metode Analisis Data .....................................................................
46
3.7.1 Uji Validitas dan Uji Reliabilitas .........................................
46
3.7.1.1 Uji Validitas .............................................................
46
3.7.1.2 Uji Reliabilitas .........................................................
48
3.7.2 Methode of Successive Interval............................................
49
3.7.3 Analisis Korelasi Pearson ...................................................
50
3.7.4 Pengujian Asumsi Klasik .....................................................
52
3.7.5 Analisis Regresi Linear Sederhana .......................................
54
3.7.6 Pengujian Hipotesis ...........................................................
55
3.7.7 Uji Koefisien Determinasi (R2)............................................
56
3.7.8 Penetapan Tingkat Signifikan (α) .......................................
56
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ................................
58
4.1 Hasil Penelitian .............................................................................
58
4.1.1 Gambaran Umum Subjek Penelitian ....................................
58
4.1.2 Gambaran Variabel Penelitian..............................................
60
4.1.2.1 Gambaran Mengenai Variabel Penetapan Pola
Pengelolaan Keuangan Badan Layanan Umum
Daerah (PPK-BLUD) ..............................................
60
4.1.2.2 Gambaran Mengenai Variabel Kinerja RSUD Kota
Garut .........................................................................
69
4.1.3 Analisis Jawaban Responden ...............................................
78
4.1.4 Uji Validitas dan Reliabilitas ................................................
79
4.1.4.1 Hasil Pengujian Validitas ........................................
79
4.1.4.2 Hasil Pengujian Reliabilitas ...................................
80
4.1.5 Analisis Koefisien Korelasi Pearson ....................................
82
4.1.6 Uji Asumsi Klasik .................................................................
83
4.1.6.1 Uji Normalitas .........................................................
83
4.1.6.3 Uji Heteroskedastisitas ...........................................
84
4.1.7 Analisis Regresi Linear Sederhana .......................................
85
4.1.8 Pengujian Hipotesis ............................................................
86
4.1.9 Analisis Koefisien Determinasi ..........................................
87
4.2 Pembahasan ...................................................................................
88
4.2.1 Deskripsi Mengenai Variabel Penerapan Pola Pengelolaan
Keuangan Badan Layanan Umum Daerah (PPK-BLUD)
Pada Rumah Sakit Umum Daerah (RSUD) Kota Garut.......
88
4.2.2 Deskripsi Mengenai Variabel Kinerja Rumah Sakit Umum
Daerah (RSUD) Kota Garut .................................................
4.2.3 Deskprisi Pengaruh Penerapan Pola Pengelolaan Keuangan
89
Badan Layanan Umum Daerah (PPK-BLUD) Terhadap Kinerja
Pada Rumah Sakit Umum Daerah (RSUD) Kota Garut .......
91
BAB V KESIMPULAN DAN SARAN ...........................................................
94
5.1 Kesimpulan ...................................................................................
94
5.2 Saran
95
.........................................................................................
DAFTAR PUSTAKA
LAMPIRAN-LAMPIRAN