PERENCANAAN, PENGANGGARAN, ESTIMASI DAN EVALUASI KEUANGAN DI RUMAH SAKIT PKU MUHAMMADIYAH BANTUL
Abstract
Background: Planning, budgeting, forecasting and financial
evaluation have a contribution in providing hospital business strategies both
in the short and long term. The importance of careful planning in the
preparation of budgeting and the right forecasting to improve budget
management performance in the hospital.
Method : This research is qualitative research with interview data
collection techniques, and observation in the form of questionnaires as
supporting data. Data analysis using 3 stages, namely data reduction, data
presentation, and conclusion drawing.
Results and Discussion : The planning process in PKU
Muhammadiyah Bantul Hospital is known to have run well, budgeting goes
according to procedures by using applications and the budgeting process is
bottom up so as to improve management performance, while evaluations are
carried out every 6 months by the finance manager.
Conclusion : The planning, budgeting, forecasting and financial
evaluation process at PKU Muhammadiyah Bantul Hospital is known to have
run quite well. The existence of technical and human resource barriers has
caused the process to run less optimally. There is a need to improve the
improvement of applications and improve the performance of human
resources related to budgeting.
Keywords : Planning, Budgeting, Forecasting, Financial Evaluation,
Financial