PENERAPAN RISK ASSESSMENT UNTUK PENGANGGARAN DI SEKTOR PUBLIK (STUDI KASUS PADA RSUD MUNTILAN
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 publ...
Saved in:
Main Authors: | , |
---|---|
Format: | Theses and Dissertations NonPeerReviewed |
Published: |
[Yogyakarta] : Universitas Gadjah Mada
2012
|
Subjects: | |
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 |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Institution: | Universitas Gadjah Mada |
Summary: | 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. |
---|