ABSTRACT

        The study is about The Finance Analysis of Management Local Public Services Agency (Badan Layanan Umum Daerah/BLUD) of South Kalimantan Province, Study Case : Local General Hospital of Dr. H. Moch Ansary Saleh of South Kalimantan Province of the years from 2014 to 2018. The background of the study due to the alteration of finance management’s General Hospital of Dr. H. Moch. Ansari Saleh which classified as a state hospital under local province to a Local Public Services Agency (BLUD) since 2012. It is indicated that BLUD’s revenues from public services annually exceed the target and the declining of budget funding (APBN) over the years from 2014 to 2018. The aims of the research are:

1.       To analyze whether the pattern of financial management of BLUD Local General Hospital of Dr. H. Moch Ansari is in accordace with BLUD regulation.

2.       To analyze the financial performance of the Local General Hospital of Dr. H. Moch Ansari  after becoming a BLUD.

3.       To analyze the financial performance of the Local General Hospital of Dr. H. Moch Ansari  after becoming a BLUD.

            This study uses a quantitative descriptive research method, with secondary data, a documentary study data collection method, by collecting some documents including Financial Statements, LAKIP Reports, LPPD Reports and RBA RSUD Dr.H.Moch.Ansari Saleh. The instrument in this study aims to examine the performance with 2 aspects and Non-Financial Performance of Dr.H.Moch.Ansari Saleh Local Hospital, as follows :

1.  Financial performance with aspect of compliance with BLUD management based on instrument from the Directorate General of Treasury Regulation Number PER-36/PB/2012 about Indicators and weighting aspects of financial management compliance with the  Public Sevices Agency in the health sector.

2.  Financial performance with financial aspect ratio which follows the instrument of the regulation of Permendagri Nomor 61 Tahun 2007 :

a.     Profitability ratios

b.     Solvency ratios

c.     Liquidity ratios

d.     Efficiency and independence ratios

The result of the study show that  :

1.   Financial performance asessment with compliance aspects in financial management of Local Public Service Agency show that RSUD received A rating with total score of 31,4.

2.   Financial performance asessment with financial ratios :

a.     Rentability ratios by calculating return on assets obtained ratio of 0,020 (2%) in 2014, 0,016 (1,6%) in 2015, 0,185 (18,5%) in 2016, 0,018 (1,8%) in 2017 and 0,006 (0,6%) in 2018. The average of return on assets BLUD  RSUD Dr.H.Moch.Ansari Saleh for five (5) periods is  0.049 which meets standard/ideal size (0.025-0.15).

Debt  to  Assets  Ratios of  BLUD  RSUD Dr.H.Moch.Ansari Saleh Banjarmasin in 2014 was 0.018 indicated that the percentage