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Winarto, Eko; Tanjung, Afriansyah

DINAMIKA HUKUM 2026 Universitas Stikubank

ABSTRACT Hospitals can be established by the Central Government, Regional Government, or the Community. Hospital management organized by the Government can apply the financial management pattern of BLU or BLUD. Hospital independence can be achieved through healthy business processes. The dual role of hospitals as public services and business entities. The commercial health sector is increasingly closely linked to the global health industry. Collaboration between BLU hospitals and private business entities is often manifested in KSO contracts. KSO contracts must contain legal principles (rechtbeginselen) which serve as basic norms and guidelines in the formation or creation of legal regulations. The principle of personality in KSO contracts is important to ensure the parties' performance is balanced. This study uses a normative or doctrinal legal research methodology by examining primary legal sources in the form of KSO contracts between BLU hospitals and private business entities, the Civil Code, and other material laws. A study was also conducted on secondary legal sources in the form of legal materials consisting of books or legal journals regarding legal principles, the views of legal doctrines, and the results of legal research. Keywords : Principle of Personality, Public Service Agency, Operational Cooperation Contract.

Ahmad Asyhadi; Mery Mery; M Tegas Amril

Prosiding Seminar Nasional Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

Managing Regional Public Service Agency (Badan Layanan Umum Daerah/BLUD) hospitals requires planning and budgeting processes that are accountable, measurable, and aligned with service performance. In practice, BLUD planning is still constrained by fragmented applications (hospital information system/SIMRS, finance, human resources, e-office, and procurement), duplicate data entry, approval delays, and limited monitoring of process compliance. This study aims to analyze requirements and design a web-based BLUD planning information system using an Enterprise Application Integration (EAI) approach through middleware to improve cross-system interoperability, data consistency, and the timeliness of executive reporting. The study adopts the Design Science Research (DSR) framework, comprising problem identification, definition of solution objectives, artifact design and development, demonstration, evaluation, and communication/report writing. The proposed system includes a unit-based budget proposal module and item management, a role-based approval workflow (RBAC) with SLA tracking, a budget ceiling (pagu) master to benchmark proposals, audit trails and report exports, and an executive dashboard integrating budget perspectives, service indicators (e.g., bed occupancy rate/BOR and patient visits), and process compliance. It also provides an integration design via middleware (ESB/message broker) supported by a canonical data model (CDM) and traceable logging (trace_id/correlation_id). Evaluation using black-box testing and API contract testing indicates that the main planning workflow operates as intended and the integration interfaces are consistently defined, providing a foundation for staged implementation and further performance evaluation.

setiawan, hendrix; Darmanto, Susetyo; Hikmah, Hikmah

Innovation, Theory & Practice Management Journal 2025 Universitas 17 Agustus 1945 Semarang

Penelitian ini bertujuan untuk menganalisis pengaruh knowledge sharing dan work ability terhadap kinerja pegawai baik secara langsung maupun tidak langsung melalui komitmen organisasi sebagai mediasi. Populasi yang digunakan dalam penelitian ini adalah pegawai di Badan Layanan Umum - Unit Pelaksana Teknis Dinas Trans Semarang sebesar 1257 orang, dengan ukuran jumlah sampel sebesar 100 responden. Teknik pengambilan sampel yang digunakan adalah proportionate random sampling. Sumber data yang digunakan data primer, dengan metode pengumpulan data kuesioner. Teknik analisis data yang digunakan adalah Structural Equation Modeling-Partial Least Square (SEM-PLS). Hasil penelitian diperoleh jika knowledge sharing berpengaruh positif dan signidikan terhadap kinerja pegawai, work ability berpengaruh positif dan signidikan terhadap kinerja pegawai, dan komitmen organisasi berpengaruh positif dan signidikan terhadap kinerja pegawai. Knowledge sharing berpengaruh positif dan signidikan terhadap komitmen organisasi, dan work ability berpengaruh positif dan signidikan terhadap komitmen organisasi. Hasil uji mediasi diperoleh bahwa komitmen organisasi dapat memediasi pengaruh knowledge sharing terhadap kinerja anggota, dan komitmen organisasi dapat memediasi pengaruh work ability terhadap kinerja anggota.

Ardatila Puspita

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2024 Lembaga Pengembangan Kinerja Dosen

The Regional Government, in supporting education reform for better quality and optimality within its units of authority, established the Regional Public Service Agency Program (BLUD) which can be understood as a system implemented by a technical implementation unit of regional agencies/agencies in providing services to the community, and has flexibility in financial management as an exception to regional financial management provisions in general. In line with the Directorate of Vocational High School Development (SMK) in seeking SMK as a school with BLUD status, this can support the management of goods and services whose superior products can manage the production process in the Teaching Factory Program (TEFA) more flexibly without violating regulations (Fazli, 2022). Implementing the Teaching Factory (TEFA) in the form of goods and services for vocational school students is expected to align with the objectives of Good Corporate Governance (GCG) Regional Government Services, namely good management to support the BLUD Vocational School Program in schools. In conducting this research the author used a descriptive qualitative research method approach.

Wadi Wadi; Ading Rahman Sukmara; Ferey Herman

Pajak dan Manajemen Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The problems faced in this study include (1) How does the quality of nurse services affect patient satisfaction in the Inpatient Room of the Regional Public Service Agency of the Banjar City General Hospital? (2) How do paramedic facilities affect patient satisfaction in the Inpatient Room of the Regional Public Service Agency of Banjar City General Hospital? (3) How does the quality of nurse services and paramedic facilities affect patient satisfaction in the Inpatient Room of the Regional Public Service Agency of Banjar City General Hospital? This study aims to study, know, and analyze (1) The effect of nurse service quality on patient satisfaction in the Inpatient Room of the Regional Public Service Agency of Banjar City General Hospital. (2) The effect of paramedic facilities on patient satisfaction in the Inpatient Room of the Regional Public Service Agency of Banjar City General Hospital. (3) The effect of the quality of nurse services and paramedic facilities on patient satisfaction in the Inpatient Room of the Regional Public Service Agency of the Banjar City General Hospital.The method used in this study is an explanatory survey, while the data analysis techniques, namely validity tests, reliability tests, descriptive statistics, Inferential Statistical Analysis with Multiple Regression. The results of the study inform that (1) The quality of nurse services has a positive effect on patient satisfaction in the Inpatient Room of the Regional Public Service Agency of the Banjar City General Hospital. This means that if the quality of service is improved, then patient satisfaction in the Inpatient Room of the Regional Public Service Agency of the Banjar City General Hospital will also increase. (2) Paramedic facilities have a positive effect on patient satisfaction in the Inpatient Room of the Regional Public Service Agency of the Banjar City General Hospital. This means that if paramedic facilities are improved, patient satisfaction in the Inpatient Room of the Regional Public Service Agency of the Banjar City General Hospital will also increase. (3) The quality of nurse services and paramedic facilities has a positive effect on patient satisfaction in the Inpatient Room of the Regional Public Service Agency of Banjar City General Hospital. This means that if the quality of nurse services and paramedic facilities is improved, patient satisfaction in the Inpatient Room of the Regional Public Service Agency of the Banjar City General Hospital will also increase.

Nila Ayu Pratiwi; Oktavianindita Putri Utami; Risma Wira Bharata

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

Analisis Rasio Keuangan pada Badan Layanan Umum Rumah Sakit Umum Daerah Sukoharjo Periode 2020-2021.Penelitian ini bertujaun untuk mengetahui bagaimana rasio keuangan pada Badan Layanan Umum Rumah Sakit Umum Daerah Sukoharjo pada periode 2020-2021. Metode yang digunakan pada penelitian mengguanakan jenis data kuantitatif dan data sekunder, serta metode analisis yang digunakan yaitu analisis rasio keuangan yang terdiri dari analisis likuiditas, analisis solvabilitas, analisis aktivitas dan analisis profitabilitas. Hasil penlitian ini menunjukkan bahwa rasio keuangan pada penyajian Laporan Keuangan Rumah Sakit Umum Daerah Kabupaten Sukoharjo Tahun Anggaran 2020-2021 mengalami kenaikan.

Aditya Novriyan Rizki; Adzkia Rahmania Sausan; Ardha Aulia; Bagas Nur Rachman; Guntur Orni Aulia

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

Higher education is a government entity that has the status of a Public Service Agency. To realize the achievement of improving the quality of education, higher education requires good management. One way is through the implementation of regulations in PSAP No. 13. This study discusses the compatibility between the regulations in PSAP No. 13 with the reality that occurred at Syarif Hidayatullah State Islamic University Jakarta. The result is that Syarif Hidayatullah State Islamic University Jakarta has implemented most of the regulations contained in PSAP No. 13.

Pujiningsih, Sri

Dinamika Akuntansi Keuangan dan Perbankan 2015 Faculty of Economic and Business Universitas STIKUBANK

The objective of this paper is to discourse critical paradigm to respond economic globalization, especially in higher education liberalization.  Higher Education liberalization is employed by World Trade Organization (WTO), firstly  is introduced concept of higher education corporatization. Corporatization is one of implementation strategy of New Public Management (NPM) in public sector.  This paper based on results of case study in one of Perguruan Tinggi Negeri Badan Layanan Umum (PTN BLU). PTN BLU is an example of NMP implementation. NPM is campaigned by International Institution such as World Bank (WB) and Internationally Monetary Fund (IMF). WB, IMF, and WTO use accounting as  a surveillance system. In  Habermas’s Critical Theory perspective,  higher education corporatization is lifeworld moneterization, with accounting as steering media. The effects of that are social pathologies, they are loss of meaning, anomie, and psychopathology. Loss of  meaning in higher education as a knowledge development institution, that dedicate to humanism has transform a corporate, that produce knowledge based economy (KBE) according to market demand.  Losses of academician identities, psychological disease are other examples of social pathologies. Keywords: Habermas, corporatization,  lifeworld, BLU, social pathology