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Rumah sakit sebagai bagian integral dari sistem pelayanan kesehatan nasional dituntut untuk memberikan jasa pelayanan kesehatan yang berkualitas. Dalam hal ini rumah sakit memerlukan kesiapan sarana - prasarana yang berfungsi dengan baik. Hal ini dapat terlaksana bila kegiatan pemeliharaan sarana - prasarana berjalan dengan efektif dan efisien.Namun , dengan kondisi perekonomian saat ini, kegiatan pemeliharaan peralatan yang tepat sangat diperlukan agar beban biaya yang tinggi dapat ditekan serendah mungkin. Dalam pelaksanaan kegiatan pemeliharaan saran - prasarana, bagian pemeliharaan rumah sakit Honoris, Tangerang mengalami hambatan dengan kurang berjalannya pemeliharaan sesuai dengan waktu yang dijadwalkan yang dikarenakan banyaknya permintaan akan perbaikan saran - prasarana yang ada. Demikian juga dengan tidak tercatatnya dengan baik, pelaksanaan perbaikan yang tidak terselesaikan dan kurang lancarnya komunikasi antar karyawan di bagian pemeliharaan rumah sakit Honoris.Dengan latar belakang permasalahan yang ada, maka dilakukan penelitian dengan melakukan analisis terhadap sistem pemeliharaan sarana - prasarana rumah sakit Honoris, sehingga dapat diberikan usulan - usulan upaya perbaikan sistem pemeliharaan sarana - prasarana rumah sakit Honoris agar dapat berjalan efektif dan efisien.Penelitian ini adalah penelitian kualitatif dengan desain studi kasus yang datanya didapat dari data primer dan data sekunder, di ambil langsung dari lokasi penelitian di bagian pemeliharaan rumah sakit Honoris. Tangerang, Hasil penelitian terdapat empat faktor yang dapat mempengaruhi sistem pemeliharaan rumah sakit terhadap hasil tersbut, dilakukan analisa dengan metode analisis komparatif saling membandingkan antara kondisi yang ada dan pustaka serta peraturan standar Departemen Kesehatan RI.Disimpulkan dari hasil penelitian, bahwa kinerja sistem pemeliharaan rumah sakit Honoris belum berjalan maksimal karena hanyaknya perbaikan kurang maksimalnya kemampuan teknik karyawan, tidak ada program pelatihan yang berkaitan dengan teknik pemeliharaan, peralatan kerja yang kurang memadai. Tidak terdapatnya fasilitas ruang kerja dan prosedur kerja yang satu arah mengakibatkan bagian pemeliharaan hanya berperan pasif dalam pengadaan permintaan barang.Sebagai saran adalah : diadakan pelatihan yang berkaitan dengan kemampuan teknik yang melibatkan bagian lain, ikut sena dalam proses pengadaan material, mengelola gudang sendiri dibawah pengawasan gudang umurn. Secara operasional disarankan adanya pertemuan berkala dan teratur untuk melancarkan komunikasi antar karyawan, adanya pelatihan di rumah sakit, tersedianya ruang kerja serta bekerja sama dengan bagian purchasing dan gudang umum dalam alur pengadaan material.Daftar bacaan : 15 ( 1985 - 2001 )
Hospital as an integral system in national health care system, must he given a good quality of health care. In this problem, the maintenance system must prepare the good condition of material that the hospital can give the customer a good serving of health care system.Department of maintenance of Honoris hospital in activity to maintenance the material has faced the problem that the program has not well worked at the schedule time. Also the report system in maintenance department not well done at the several years and also the communication between the employees are not doing well.With in the problem, the research has done with the analysis of the maintenance system, so the result can give the hospital management the way out to solve the problem. The design of the research is qualitative research with case studies, and the data is primer and also secondary data. The research location in maintenance department of honoris hospital, Tangerang. And the result from the research there are 4 (four) factor that influence the system.The four factors are being comparison to the rules, guidance of Indonesian Health Department and literature and were related to the maintenance programs.As the conclusion, the system was not work well because there are to many repair job of material, capability of the employee are not the same, tools and facilities are minimum and standard operating procedure in material buying are not include the maintenance department.As suggestion in order to make the maintenance department going well, there training that related in technique capability of the employee, maintenance department also include of the standard procedure in material buying, and tools also facilities of maintenance are being well.Bibliographies: 15 (1985 - 2001)
Penelitian ini dilatarbelakangi oleh adanya tuntutan perkembangan perumahsakitan di Indonesia yang semakin kompleks namun harus tetap mengutamakan mutu pelayanan, efektifitas dan efisiensi. Obat-obatan sebagai alat utama penyembuhan pasien merupakan biaya rutin terbesar rumah sakit (40%-50%), disamping itu jenis, sediaan, dan harganya yang semakin banyak dan bervariasi (lebih kurang 7000 jenis) mengharuskan manajemen untuk mengendalikan persediaan obat dengan bijaksana. UGD RSU FK-UKI sebagai tempat penelitian belum menerapkan sistem pengendalian persediaan obat berbasis evidence. Tujuan penelitian ini adalah menganalisis persediaan obat di UGD RSU FK-UKI berdasarkan indeks kritis ABC agar dapat diambil langkah-langkah kebijaksanaan yang relevan dalam upaya pengendaliannya. Jenis penelitian ini merupakan studi kasus dengan pendekatan kuantitatif dan kualitatif. Data persediaan obat dianalisis dan dikelompokkan berdasarkan indeks kritis ABC, informasi mengenai kebijakan pengendalian persediaan obat diperoleh melalui interview mendalam. Hasil penelitian menunjukkan bahwa pengendalian formal menimbulkan permasalahan dalam persediaan obat. Hal ini diakibatkan oleh makin bervariasinya sediaan obat, tingkat penggunaan, dan perilaku para dokter pengguna sediaan. Setiap sediaan mempunyai karakteristik yang berbeda berdasarkan nilai inventory costasi, nilai pemakaian dan nilai kritisnya dalam pengobatan pasien. Ketiga faktor ini menjadi dasar pertimbangan manajemen dalam mengeluarkan kebijakan pengendalian obat secara ilmiah dan dapat dipertanggungjawabkan. Perbedaan karakteristik setiap obat diatas menjadi dasar perlakuan manajemen terhadap masing-masing obat sesuai dengan pengelompokannya. Kebijakan pengendalian obat dalam perencanaan, pengadaan, distribusi dan penggunaan sesuai dengan pengelompokan diatas dapat menghindarkan dan meminimisasi pemborosan biaya persediaan obat dan meningkatkan mutu pelayanan.
Policy of Drug Inventory Control Based on Analysis of Critical Indexes of ABC at Emergency Care Unit in General Hospital of Medical Faculty of Universitas Kristen Indonesia in the year 2001The background of the research was the fact that the development of hospital services in Indonesia was increasingly complex, however emphasized on quality, efficiency and effectiveness of the services. Drug as the main material of therapy was the biggest operational cost (40%-50%), beside that it was vary extremely in specificity (7000 spec.), packing and cost made the management has to control drug inventory wisely. Emergency Care Unit in General Hospital of Medical Faculty of Universitas Kristen Indonesia as the place of research was still not performing the drug inventory control system based on evidence. The purpose of this research was to analyze drug inventory in Emergency Care Unit in General Hospital of Medical Faculty of Universitas Kristen Indonesia based on Critical Indexes of ABC in case of making the relevant policies to control them. This type of research was a case study with a quantitative and qualitative approach. Drug inventory data in the year of 2001, consisting of 138 drug items was analyzed and classified by ABC Critical Indexing. The information of inventory control policies was obtained from in-depth interviews. The result from the research showed that the formal controlling makes many problems for drug inventory. It's happened because inventory variety, grade of utility, and behavior of the physicians use the medicine. Each item of inventory must be treated individuals in inventory planning. This treatment was varies by inventory cost value, utility value, and critical index of each drug. Three factors must be the basis of management to issue the policy of drug inventory in law of scientific and accountable. The differences of drug characteristic could be basic of management to treat each drug depend on its classification. Policy of drug inventory in planning, purchasing, distribution and use refer to the classification in order to prevent and minimize unnecessary cost of drug inventory either to increase the quality of service.
Analysis The Utilization of The Billing Information System for Patient Direct Payment In RSUD Cianjur Period from January to December 2004 Background This study revealed the utilization of Billing Information System was not yet optimum. The authorized person or staffs who operate the billing system has to make double records, both manually and computerized data entry. These two systems show a quite a great deal of differences in each of their results. Objective Base of this finding, the objectives of this study are evaluating the utilization of Billing Information System, identifying some problem that might come up and also finding the right solution of the problem, in hope to be able to recommend the right suggestion for optimally of the utilization. Methods This is a cases study research with qualitative approach. The research material originates from primary and secondary data by profound observing the process, FGD (Focus Group Discussion) and in-depth interview with several staff and other authorized personnel’s whom involve in the implementation of the system. Results The results show that the utilization of the Billing Information System (BIS) was not yet optimum because manpower, hardware, software, funds, procedure and structure of organization which in this case stand not enough. Conclusions Therefore, for optimum the utilization of the Billing Information System regarding inpatient, emergency and outpatient, some adjustment have to be made concerning the number of staff and their workload, some fixing and add of the hardware and software, also making a standard operating procedure of BIS and modifying the organization of MIS. Keywords: Billing Information System Word count: 3
Kata kunci : Analisis ABC, Pengendalian Obat, Farmasi
The hospital has a main function that is held through a joint plenary healthpromotive, preventive, curative and rehabilitative. Pharmacy services are anintegral part of the activities of the health care system-oriented health services andthe provision of patient care quality medicines. On drug consumption in 2011obtained a total investment of RS to purchase antibiotics Rp. 1,866,502,206 and avacancy occurs on the drug supply so that application of the drug is notappropriate number. This study uses ABC analysis to determine the classificationof drugs based on category A, B and C as well as the calculation of EOQ andROP. Results was collected through document review, questionnaires andinterview the informant. The results of this study showed the drug group Aconsisted of 11 items with a percentage of the drug is 4.25% of the total drugswith an investment of Rp. 876.329.723. In group B, comprised 96 items with apercentage of 37,07% of the total drugs with an investment of Rp. 785.005.348. Ingroup C have 152 items with a percentage of the drug 58,68% of the total drugwith an investment of Rp. 205.166.955. While the economic calculations in groupA gained varies between 3 and 67 units for a single message. While the ROP forthe drug group A critical indices obtained reorder point for antibiotics varies from9 to 126 units. To anticipate stock out, then the ROP can be combined with thesafety stock. From the research, hospitals ABC analysis to determine the drug so itcan be done surveillance.
Key : ABC analysis, inventory control, farmacy
Strategi pemasaran bagi produk-produk rumah sakit di Rumah Sakit Honoris telah dirancang dan dilaksanakan termasuk diantaranya berupa produk perawatan di ruang rawat VIP. Hanya saja dalam perkembangannya pemanfaatan ruang rawat inap VIP yang apabila dilihat dari indikator BOR-nya masih jauh dari memuaskan. Data yang ada menunjukkan bahwa sejak tahun 1998 sampai dengan tahun 2001 BOR ruang rawat inap VIP Rumah Sakit Honoris berkisar antara 30 % - 42 %. Demikian pula dari sisi penghasilan, ruang perawatan VIP belum memberikan kontribusi subsidi silang bagi kelas perawatan dibawahnya.
Dalam rangka meningkatkan pemanfaatan ruang rawat inap VIP di kemudian hari, perlu di analisa sejauh mana strategi pemasaran ruang rawat inap VIP selama ini. Hal yang menjadi fokus penelitian adalah salah satu bagian dari pemasaran yaitu bauran pemasarannya (Marketing Mix). Akan di teliti pula bagaimanakah bauran pemasaran rumah sakit kompetitor hingga pada akhirnya akan diajukan saran bagaimanakah kebijakan bauran pemasaran di masa-masa mendatang.
Penelitian dilaksanakan di Rumah Sakit Honoris - Tangerang dengan metode Observasi, wawancara terhadap responden serta penelaahan dokumen-dokumen yang ada. Lingkup penelitian adalah menganalisa bauran pemasaran ruang perawatan VIP yang terdiri dari bagaimanakah Produknya, berapa harga yang ditetapkan serta strategi penetapannya, bagaimana place-nya serta bagaimanakah mempromosikannya.
Hasil penelitian berupa data-data bauran pemasaran ruang rawat VIP Rumah sakit Honoris serta rumah sakit-rumah sakit kompetitor. Data yang di sajikan terdiri dari fasilitas yang di sediakan di ruang perawatan VIP, fasilitas-fasilitas penunjang perawatan, harga/tarif yang di tetapkan, akses rumah sakit baik akses fisik maupun akses waktu serta upaya-upaya promosi yang telah dilakukan rumah sakit Honoris.
Dari pembahasan diperoleh bahwa apabila di bandingkan dengan fasilitas yang disediakan di ruang perawatan VIP rumah sakit-rumah sakit kompetitor maka fasilitas yang disediakan rumah sakit Honoris relatif tidak jauh berbeda, namun walaupun demikian fasilitas yang tersedia di rumah sakit Honoris terkesan mewah. Tarif yang ditetapkan apabila dibadingkan dengan rumah sakit kompetitor masih cukup kompetitif namun apabila dibandingkan kompetitor terdekat terkesan lebih mahal. Dari sisi akses rumah sakit, maka rumah sakit honoris relatif kurang ideal. Sedangkan upaya promosi yang telah dilaksanakan nampaknya perlu lebih di kembangkan lagi.
Untuk mengoptimalkan pemasaran ruang perawatan VIP di kemudian hari, maka upaya yang disarankan adalah :
- Survey mengidentifikasi target pasar yang utama
- Survey ATP dan WTP pasar sasaran
- Improvisasi bauran pemasaran seperti :
- Penawaran produk dalam bentuk paket
- Pembentukan klinik satelit
Marketing strategy for services provided by Honoris Hospital has been designed and applied such as VIP treatment rooms. BOR indicated that the utilization of the VIP Treatment rooms during 1998 to 2001 is about 30 % - 42 % which is less than satisfactory. From the financial aspects, the cash from VIP treatment rooms has not been enough to cross subsidies for the lower treatment levels.
In the effort to increase the efficiency of the VIP Treatment rooms occupancy in the future, effectiveness of marketing strategy currently applied needs to be analyze further. The focus of the study is part of marketing which is Marketing Mix. Study also needs to be conducted on the Marketing Mix of the competitor to establish a recommendation for the future Marketing Mix.
The research is held in Honoris Hospital - Tangerang by observation method, interviewing respondents and reviewing document. Scoop of research is to analyze the marketing mix the VIP treatment rooms which include the product, price, place and promotion.
The result contain of the Marketing Mix in Honoris Hospital and its competitors which is consist the facilities, supporting facilities, price, access to the hospital in term of location and time and promotional activities which has been applied.
From the evaluation, facilities provided by competitors is comparative to the treatment rooms in Honoris Hospital, however the facilities in Honoris Hospital looks more luxurious. The pricing is comparative compare to others more ever compare to the nearest competitor is still more expensive. From its location, Honoris Hospital is not quite ideal. The promotional activities could be improved.
To optimize the marketing for VIP treatment rooms in the future, a few recommendations can be applied:
- Surveying the target Market
- Surveying Market's Ability to Pay (ATP) and Willingness to Pay (WTP)
- Improving Marketing Mix such as:
- To offer related treatment in a package
- Establish of satellite clinics
Background. Pharmacy inventory controlling using integrated computer system is not a simple task to be done because the system depend on many aspects such as pharmacy regulation including a clear accountancy administration, a good pharmacy information system, good and discipline human resources so that report from pharmacy inventory system will be accurate and exact and there are no differences between physical report and accountancy report. Purpose. The purpose of this study is to analyzing and identifying the cause factors related to the discrepancy between inventory report in Pharmacy Unit and pharmacy inventory report in Finance Division. This is research a descriptive-analytical which is conducted by means of qualitative approach. Methodes. The qualitative data collection is conducted using in-depth interview methode and data base from January to December 2004. The research is contucted in Pharmacy Unit and Finance Division at Ibu dan Anak HERMINA. Result. The result of this research showed that the dicrepancy between pharmacy inventory and accounting reports are caused by unwritten regulation on pharmacy inventory, unsocialized procedure standart related to pharmacy inventory, incomplete procedure standart on Accuntancy Unit, and minimal controlling in checking and cross checking between physical report and accountancy report. Besides that the computer program which support pharmacy inventory control have several problems in their sofware and hardware system. Conclusion. It is recommended recommendations that the hospital should develop the procedure standart in managing pharmacy inventory related to Pharmacy Unit, Finance Division, Electronic Data Processing (EDP). Therefore discrepancy between pharmacy inventory report (physical evidence) with finance report (general ledger point) can be minimized. Keywords : Pharmacy, inventory, General Ledger.
Rumah sakit merupakan suatu usaha pelayanan kesehatan yang perlu dikelola secara profesional. Dengan perubahan status rumah sakit pemerintah menjadi unit swadana, saat ini rumah sakit pemerintah tidak lagi dipandang sebagai suatu lembaga sosial melainkan sudah beralih menjadi lembaga sosio ekonomi. Dengan demikian rumah sakit pemerintah juga harus dikelola secara efektif dan efisien. Agar dapat mengelola keuangan secara efektif dan efisien diperlukan adanya informasi akuntansi yang akurat. Oleh karena itu sebagai syarat menjadi unit swadana harus menggunakan sistem akuntansi accrual basis dalam pengelolaan keuangan rupiah sakit.Rumah Sakit Umum Tangerang sudah menerapkan sistem akuntansi accrual basis untuk akuntansi pendapatan dan biaya rumah sakit. Hal ini didukung oleh pendapat dari Wakil Direktur Umum dan Keuangann. Sejauh ini Rumah Sakit Umum Tangerang belum pemah melakukan evaluasi terhadap jalannnya pelaksanaan sistem akuntansi seeara accrual. Untuk mengetahui sudah seberapa jauh pelaksanaan sistem accrual basis di Rumah Sakit Umum Tangerang perlu ditelaah secara mendalam.Penelitian ini bertujuan untuk mengevaluasi penatalaksanaan sistem akuntansi pendapatan dan biaya di Rumah Sakit Umum Tangerang, setelah lima tahun menjadi unit swadana daerah. Metodologi yang dipakai adalah metode telaah data dan observasi langsung. Data diperoleh melalui wawancara mendalam, menggunakan check list serta penelusuran dokumen. Kemudian dilakukan analisis deskriptif dengan pendekatan kualitatif.Dari hasil pcnelitian dapat disimpulkan bahwa sistem akuntansi accrual basis mulai diaplikasikan untuk akuntansi pendapatan dan biaya di Rumah Sakit Umum Tangerang ,walaupun masih dalam tahap awal. Masih banyak dijumpai berbagai kendala dalam pelaksanaannya, sehingga masih perlu terus menerus disempurnakan. Sementara itu untuk pertanggung jawaban keuangan rumah sakit ke pemerintah daerah masih menggunakan sistem akuntansi cash basis . Hal ini mengakibatkan sampai saat ini rumah sakit menggunakan dua sistem akuntansi dalam pengelolaan keuangannya.Sebagai saran untuk penyempumaan sistem akuntansi pendapatan dan biaya di Rumah Sakit Tangerang adalah dengan membuat pedoman tertulis yang teknis operasional untuk akuntansi pendapatan dan biaya sehingga dapat dijadikan acuan bagi staf akuntansi dalam menjalankan tugas dan fungsinya. Masih perlu disosialisaikan kembali akan pentingnya sistem akuntansi rumah sakit kepada seluruh staf di rumah sakit agar dapat dibuat suatu komitmen secara menyeluruh untuk menjalankan sistem akuntansi ini. Selain itu juga perlu dilakukan pendekatan kepada pemerintah daerah untuk membuat kebijakan pengelolaan keuangan rumah sakit dengan menggunakan sistem akuntansi accrual basis, seperti yang dituangkan dalam Keputusan Menteri Dalam Negri No : 92 tahun 1993, sehingga dapat membantu rumah sakit untuk berkonsentrasi pada satu sistem akuntansi dalam pengelolaan keuangannya.Kepustakaan : 17 (1989-2000)
A hospital constitutes a health service that should be managed professionally. With the change of status of government hospitals into self-funding units, nowadays a government hospital is not any more considered as a social institute, but has changed into a socio-economic institute. Thus government hospitals should also be managed effectively and efficiently. In order to operate its finances in an effective and efficient way, accurate accounting information is needed Therefore as a condition to become a self-funding unit, an accrual basis accounting system should he used in the financial management of a hospital.The Tangerang General Hospital has applied an accrual basis accounting system for the hospital's accounting of income and expenditures. This is supported by the opinion of the Vice Director for General Matters and Finance. So far the Tangerang General Hospital has never carried out any evaluation on the course of the implementation of the accounting system in a accrual way. To know in how far the accrual basis system has been implemented an in-depth study is needed.This research has the aim to evaluate the implementation of the accounting system for income and expenditures at the Tangerang General Hospital, after it has become a regional self-funding unit for five years. The methodology used is that of data examination and direct observation. The data are obtained through in-depth interviews, by using checklists and document investigation. Afterwards a descriptive analysis was made with a qualitative approach.From the results of research the conclusion could be made that the accrual basis accounting system has been applied for the accounting of income and expenditures at the Tangerang General Hospital, although still at a beginning stage. Many obstructions are still found in its implementation, so that it still needs continuous completion. Meanwhile for the hospital's financial responsibility to the regional government the cash basis accounting system is still in use Therefore until now the hospital still uses a dual accounting system in its financial management.As a proposal for the perfection of the accounting system for income and expenditures at the Tangerang Hospital a technical operational written guide shoal be compiled for income and expenditure accounting, as reference for the accounting staff in carrying out their task and function. The importance of the accounting system for the hospital should be resocialized to the entire hospital staff in order that a comprehensive commitment can be made to implement this accounting system. Besides, the regional government should be approached to form a policy for financial hospital management by using the accrual basis accounting system, as cast in the Decree of the Minister for Home Affairs year 1992 year 1993, in order to assist the hospital in concentrating on one accounting system in its financial management.Bibliography: 17 (1989 - 2000)
Kebijakan Swadana sesuai Kepmendagri no.92/1993 dan Kepres no.38/1991 memberikan kewenangan Rumah Sakit dalam penggunaan pendapatan fungsionalya secara langsung, bertujuan terciptanya manajemen Rumah Sakit yang sehat dan mandiri, peningkatan peran serta dan tanggug jawab masyarakat dan perbaikan ksejahteraan karyawan. Kemudian UU no.1/2004 dan PP no.23/2005 yang memberikan fleksibilitas bagi Rumah Sakit dalam pola pengelolaan keuangannya yang disebut Badan Layanan Umum (BLU), bertujuan untuk meningkatkan pelayanan kepada masyarakat dalam rangka memajukan kesejahteraan umum clan mencerdaskan kehidupan bangsa. Penelitian ini bertujuan untuk mengetahui perbandingan sistem pengelolaan keuangan Swadana dan BLU dalam penganggaran dan pelaksanaan anggaran yang telah diterapkan di RSUD Tangerang. Penelitian ini bersifat deskriptif kualitatif, pengumpulan data dilakukan dengan analisis terhadap dokumen-dokumen rumah sakit dan wawancara mendalam dengan pihak-pihak terkait di Rumah Sakit. Dalam penelitian ini didapatkan bahwa penganggaran dalam pengelolaan keuangan Swadana menerapkan metode hystorical budgeuing dan penyustman anggaran seeara &dim up dan menggunakan format Rencana Kerja Atiggarau (RICA), dan harus mendapatkan pengesahem Bupati dan DPRD. Sedangkan penganggaran dalam pengelolaan keuangan BLU masih menerapkan metode hystorical budgeting dan penyusunan anggaran masih swam. buuom up, sehingga dalam metode dan prosedur penyusunan anggaran antara Swadana dan BLU harnpir sama yang diterapkan di RSUD Tangerang, seharusnya RSUD Tangerang telah menerapkan penganggaran berbasis kinerja sesuai &Ivau pola pengelolaan keuangan BLU. Sedangkan format isian reneana kerja telah sesuai dengan Rencana Bisnis dan Anggaran (RBA), sehingga penganggaran RSUD Tangerang telah menerapkan Reneana Bisnis dan Anggaran yang sesuai dengati penganggaran BLU, dan penganggarannya hams diketahui Bupati dan tak memerlukan pengesahaan DPRD sehingga lebih efektif. Dalam penelitian ini didapatkan bahwa palaksanaan anggaran Swadana harus mendapatkan persetujuan bupati dan pengesahan DPRD, dan harus sesuai dengan digit dan keIompok anggaran dan tertuang dalam Daftar Rencana Kerja (DRK) sehingga pelaksanaan anggaran Swadana sangat strik dan tidak boleh mengadakan pergeseran anggaran, sehingga tidak efisien dan saldo anggaran harus masuk ke kas Dearah dan penggunaannya hams persetujuan Bupati dan DPRD, sehingga tidalk efektif dan produktif. Sedangkan pelaksanaan anggaran BLU sangat fleksibel karena diberikan keleluasan dalam pengelolaan keuangan path batas-batas tertentu yang dapat dikeeualikan dari ketentuan yang berlaku umum, sehingga tidak harus sesuai dengan DPA (Dokumen Pelaksanaan Anggaran),dan menerapkan praktek bisnis yang sehat yang menyelanggarakan fungsi organisasi berdasarkan kaidah-kaidah manajemen yang baik dalam rangka pemberian la.yanan yang bemutu dan berkesimbangunan, dan dapat mengadakan perubahan anggaran dengan diketahui Bupati dan tak perlu pengesahaan DPRD sehingga lebih efektif, serta saldo anggaran dapat dipergunakan sebagai investasi/belanja modal daft dapat dimasukkan ke dalam RBA tahun anggaran beikutnya sehingga pelaksanaan anggaran lebih efisien dan produktif.
Self-financing Policy according to the Domestic Minister Decree number 9211993 and the President Decree number 38/1991 provide hospital authorities to use its functional income directly. This policy is aimed at creating healthy hospital management and its self-adjusting, as well as exagurating societies participation and reponsibilities and employees' welfare as well. In addition to the constitution number 1/2004 and the government constitution number 23/2005 that gives flexibilities to the government office in financial management, by the name of Public Services Board (Badan Layanan Umum—BLU) is aimed at increasing services to the public in the frame of increasing public welfare and educating nation way of life. This research is aimed at knowing the comparison of the Self-financiang Management System and the Public Services Institution in budgeting plan and budgeting implementation run at the Tangerang Domestic Public Hospital. The research is qualitative descriptive, in which the data collection is done through analysis of existing documents and deep interview with related persons at the hospital. From the research it is found that budgeting in self-financing management uses hystorical budgetting system by its means butt= up and uses the form of Budgeting Work Plan assigned by Bupati and legislative. In the meantime, the budgeting and financial management of BLU is still using hystorical budgeting methode by its means the buttom-up line as assigned the similarity of methode in budgeting plan between self-financing and public service board implemented at Tangerang Hospital. Meanwhile, it is a must that Tangerang Domestic Hospital already implemented performance bases budgeting inline with the financial management system of BLU. While the form of working plan should be based on Budgeting and Business Plan (Rencana Bisnis dan Anggaran-RBA) as used in BLU financial system, in which it is assigned by Bupati needless the endorsement of legislative in order to be more efective. Through this research it is found that self-financing implementation should be assigned by Bupati and endorsed by the legislative strictly bases on the digit and budgeting group as listed in working plan (Daftar Rena= Kerja-DRIC). This is assigned that the use of self-financing budget is highly strick and nomore change of budgeting. This system causes inefficiency, infective and unproductive approved by namely financial rest should be posted into domestic treasurer book keeping while its uses should be assigned by Bupati and legislative. Principly bases of BLU budgeting implementation is highly flexible by giving full authorities in using finance by the frame that is generally ak.nowleged. By this system, the use of finance is not strictly follow the Budgeting Plan Document (Dokumen Pelaksanaan Anggaran-DPA). But the manager has a flexibilities to implement a healthy business ethiques by riming organization function based on good and clean management system in providing quality and continually improvement of sevices. In practice, the manager can change the budgeting plan by assigned of Bupati and not necessarily endorsement of legislative while the budgeting rest can be used as investment and put into previous year budgeting plan to be more efficien, effective and productive.