PENERAPAN RISK ASSESSMENT UNTUK PENGANGGARAN DI SEKTOR PUBLIK (STUDI KASUS PADA RSUD MUNTILAN

• Main Authors: , YOHANES YULI ARI WIDODO, , Prof. Dr. Samsubar Saleh, M.Soc.Sc
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2012
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/99391/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=55961
• Institution: Universitas Gadjah Mada

Sector public budgeting is necessary due to some problems related to scarcity of resources, including public will and needs, especially those related to unrestricted health problems, while the resources are so scarce that it is required a program priority. Muntilan Regional Public Hospital as a public entity has some weaknesses in terms of budgeting for it still leans on the incremental approach in both planning income and outcome flows, by adding 10% from the previous budget, without structurally studying the priority of the program supporting the target achievement, i.e., that is how to meet the target of minimal service standards. The incremental approach has a weakness concerning frequent budget revision. This research uses tools to help structurally determining the program priority of the budgeting process. The tools involve risk assessments concerning risk management provided to map all the risks that possibly disturb Muntilan Regional Public Hospital in achieving its goals. The management will use the risk map in deciding some responses to the risks taken. The risk response of every risk will be manifested in terms of action plans that will subsequently be utilized as a sort of program in Muntilan Regional Public Hospital budgeting system. The risk map is made by initially identifying the risks, then analyzed to measure the degree of risk likelihood, by the category of very rare, rare, seldom, often, and very often, within the scales (1-5), as well as to measure the degree of impact by the category of insignificant, small, fair, big, and great within the scales (1-5), classified into four groups: acceptable, supplementary issue, issue, and unacceptable. The risks included into the unacceptable level should be responded by the management in order to decrease the risks to the acceptable level manifested as an action plan. There are three methods implemented in collecting the data for the risk assessment, i.e., brainstorming in the form of focus group discussion (FGD), questionnaires for validating the data and measuring the risks, and interview for validating the data as well as analyzing the risks for the unacceptable category. It is found from the risk identification 60 (sixty) risks, then analyzed to reveal 17 (seventeen) risks under unacceptable category, the 17 (seventeen) risks are then reanalyzed to formulize the risk responses that will subsequently be made as an action plan. The result of the analysis to the action plan actually shows 2 (two) risks without funding requirement, 15 (fifteen) with funding requirement, so that the action plan need to be included as a program in the working and budgeting plan of Muntilan Regional Public Hospital for the budgeting year of 2013.