Komparasi Kinerja Keuangan dan Pelayanan Politeknik Kesehatan Kemenkes Malang Tahun 2019-2020
Abstract
This study aims to analyze the comparison of the public service agency's financial and service performance in the era before and during the Covid-19 pandemic. This study examines finance and service empirically using the old method (Perdirjen PB PER-32/PB/2014) and the new method (Maturity Rating BLU). The sample used in this study is one of the public service agency under the ministry of health in the field of education (Polythecnic of Health Kemenkes Malang). The type of data used is primary and secondary data, and the data analysis used is descriptive. The results showed that there were differences in the measurement of financial and service performance between the Perdirjen PB-32/2014 and Maturity Rating BLU method, also the Covid-19 pandemic has not had major impact on the performance of the public service agency.
Abstrak
Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan dan pelayanan Badan Layanan Publik pada era sebelum dan selama pandemi Covid-19. Penelitian ini mengkaji keuangan dan jasa secara empiris menggunakan metode lama (Perdirjen PB PER-32/PB/2014) dan metode baru (Maturity Rating BLU). Sampel yang digunakan dalam penelitian ini adalah salah satu badan pelayanan publik di bawah kementerian kesehatan bidang pendidikan (Politeknik Kesehatan Kemenkes Malang). Jenis data yang digunakan adalah data primer dan data sekunder, analisis data yang digunakan adalah deskriptif. Hasil penelitian menunjukkan bahwa terdapat perbedaan pengukuran kinerja keuangan dan pelayanan antara metode Perdirjen PB-32/2014 dan Maturity Rating BLU, serta pandemi Covid-19 belum berdampak besar terhadap kinerja badan layanan publik.
Kata kunci: Kinerja Keuangan, Maturity Rating BLU, Badan Layanan Publik, Politeknik Kemenkes
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References
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