ABSTRAKPenelitian ini dilaksanakan pada seksi keuangan RSUD Bekasi, bertujuan menyusun rencana penataan pengelolaan pendapatan dan belanja rutin- Rumah Sakit Unit Swadana.Metode yang digunakan dalam penelitian ini adalah deskriptif analitik yaitu melihat gambaran seksi keuangan RSUD Bekasi saat ini dan membandingkannya dengan gambaran seksi keuangan Rumah Sakit Unit Swadana ditinjau dani komponen input, proses, output, berlandaskan pada a) Keputusan Presiden No. 38 tahun 1991 tentang Unit Swadana dan Tata Cara Pengelolaan Keuangannya, b) Keputusan Menteri Dalam Negeri No. 29 tahun 1993 tentang Penetapan dan Penatausahaan Berta Pertanggungjawaban Keuangan Unit Swadana Daerah dan c) peraturan-peraturan lain yang berhubungan dengan swadana.Untuk membuat rencana penataan pengelolaan pendapatan dan belanja rutin ini, terlebih dahulu harus dibuat langkah-langkah rencana perubahan status RS Non Swadana menjadi RS Unit Swadana.Hasil penelitian menunjukkan bahwa tatalaksana komponen input maupun proses seksi keuangan RSUD Bekasi harus mengalami perubahan sesuai dengan sistem RS Unit Swadana, untuk itu organisasi, peran dan fimgsi harus disesuaikan dengan peraturan-peraturan tentang swadana.Untuk melaksanakan perubahan status dari RSUD Bekasi menjadi RS Unit Swadana, perlu dibuat langkah-langkah rencana operasional berupa : pembentukan tim swadana, pelaksanaan struktur organisasi baru, pembuatan analisis jabatan, penataan staf keuangan, pelatihan tenaga pengelola keuangan, penghitungan kembali unit cost pelayanan, penetapan tarif pelayanan berdasarkan unit cost terbaru, pembentukan Satuan Pengawasan Intern.Semua kegiatan harus memperhatikan prinsip efisiensi dan efektifitas, agar tercapai tujuan swadana yang diharapkan.

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ABSTRACT

The research was conducted in the financing section of Bekasi Regional General Hospital, with the objective to develop a management plan on the revenues and routine expenditures of a Self Financing Hospital.

The method applied was analyzing and comparing the condition between the present - financing section of Bekasi Regional General Hospital and the future financing section of a Self Financing Hospital. The analysis was based on input, process and output components in conjunction with a) the Presidential Decree Number 38 year 1991 regarding to the Self Financing Unit and Financial Management, b) the Ministry of Home Affairs Decree Number 92 year 1993 regarding to the Arrangement, Management and Accountability of the Regional Self Financing Unit and c) other related regulations.

To develop this management plan on the revenues and routine expenditures first of all the Local Government has to convert the status of the Non Self Financing Hospital into a Self Financing Hospital.

The research result showed that management of the input and process components of the financing section of Bekasi Regional General Hospital should be converted into a Self Financing Hospital system, therefore the organization, role and function have to be adjusted in accordance to the rules and regulation of self financing.

To implement the changes of Bekasi Regional General Hospital in becoming a Self Financing Hospital, the steps suggested are as follows : set up the Self Financing Hospital team, carry out the new organizational structure, conduct a job analysis, reorganize the financing staff, carry out training programs for the financing staff, calculate a new unit cost for hospital care, adjust the tariff based on the new unit cost, set up an Internal Audit Team.

The recommended activities should be based on efficiency and effectiveness in order to reach the objective of a Self Financing Hospital.