ANALISIS IMPLEMENTASI PERENCANAAN DAN PENGANGGARAN RUMAH SAKIT UMUM HAJI MEDAN PROVINSI SUMATERA UTARA

Abstrak

Perencanaan dan penganggaran merupakan komponen penting dalam mewujudkan tata kelola rumah sakit yang efektif dan akuntabel. Penelitian ini bertujuan untuk menganalisis implementasi perencanaan dan penganggaran di rumah sakit umum haji medan provinsi sumatera utara berdasarkan aspek komunikasi, sumber daya, disposisi, dan struktur birokrasi. Penelitian menggunakan pendekatan kualitatif melalui wawancara, observasi, dan studi dokumentasi terhadap informan kunci yang terlibat dalam proses perencanaan dan penganggaran rumah sakit. Hasil penelitian menunjukkan bahwa implementasi perencanaan dan penganggaran telah berjalan cukup baik, khususnya pada aspek komunikasi dan disposisi atau komitmen pimpinan serta pelaksana. Namun, efektivitas implementasi belum optimal akibat keterbatasan sumber daya manusia perencana, serta belum maksimalnya sinkronisasi jadwal dalam upaya menghindari keterlambatan penyampaian dokumen. Struktur birokrasi telah berjalan sesuai ketentuan, tetapi koordinasi lintas unit dan ketepatan waktu verifikasi dokumen masih perlu ditingkatkan. Penelitian ini menyimpulkan bahwa keberhasilan implementasi perencanaan dan penganggaran sangat ditentukan oleh penguatan kapasitas sumber daya manusia, integrasi sistem perencanaan dan penganggaran, guna mendukung tata kelola rumah sakit yang lebih efektif, transparan, dan akuntabel

Planning and budgeting are crucial components in achieving effective and accountable hospital governance. This study aimed to analyse the implementation of planning and budgeting at Haji General Hospital in Medan, North Sumatra Province, based on the aspects of communication, resources, disposition, and bureaucratic structure. The research employed a qualitative approach through interviews, observations, and document analysis with key informants involved in the planning and budgeting processes at the hospital. The results indicated that the implementation of planning and budgeting was relatively effective, particularly in the areas of communication and the disposition or commitment of both leadership and staff. However, the effectiveness of the implementation had not been optimal due to the limited human resources available for planning, as well as the insufficient synchronisation of schedules, which led to delays in document submission. The bureaucratic structure had been functioning in accordance with regulations, but coordination across units and the timeliness of document verification still required improvement.This study concluded that the success of planning and budgeting implementation was largely determined by strengthening human resource capacity and integrating planning and budgeting systems to support more effective, transparent, and accountable hospital governance.