FINALISASI LAPORAN KEUANGAN BADAN LAYANAN UMUM DAERAH (BLUD) KABUPATEN LAMPUNG TENGAH

Abstract

Financial management is an important aspect in supporting the successful implementation of Regional Development and Public Services in accordance with the principles of decentralization and regional autonomy. Successful financial management is an important foundation in supporting the successful implementation of development and improving public services, of course it can contribute to achieving increased community welfare. Referring to article 123 (a) as it reads, “Regional hospitals that have been established before this government regulation comes into force and have not implemented the financial management pattern of the Regional Public Service Agency are required to implement the Financial Management pattern of the regional public service agency no later than 1 (one) year from since this Government Regulation comes into force. This condition is currently being experienced by the BLUD of West Tulang Bawang Hospital, where the Tulang Bawang West Regional Hospital was formed in 2018, while the hospital activities have been operating since 2016, namely before Government Regulation Number 72 of 2019 was issued. So based on this situation analysis, the aim of this program is to implement the BLUD financial management pattern at Tulang Bwang Barat Regional Hospital so that the performance of accounting entities and reporting entities increases.