ANALISIS KINERJA KEUANGAN BADAN LAYANAN UMUM DAERAH (BLUD) PUSKESMAS PANDANARAN SEMARANG DI MASA PANDEMI COVID-19

ABSTRAK
Tujuan dari penelitian ini adalah untuk menganalisis dan mengetahui bagaimana kinerja keuangan BLUD Puskesmas Pandanaran sebelum dan di masa pandemi COVID-19. Penelitian studi kasus kualitatif ini dilakukan dengan wawancara kepada informan dan analisis data sekunder dan kajian pustaka. Data dianalisis menggunakan penilaian kinerja keuangan sub aspek rasio keuangan berdasarkan Peraturan Direktur Jenderal Perbendaharaan Nomor Per- 36/PB/2016 tentang Pedoman Penilaian Kinerja Badan Layanan Umum Bidang Kesehatan. Hasil dari penelitian ini menunjukkan bahwa kinerja keuangan BLUD Puskesmas Pandanaran sebelum pandemi COVID-19 mengalami peningkatan kinerja dari total skor 8,25 (2018) menjadi 8,85 (2019), namun di masa pandemi kinerja keuangan kembali menurun dengan total skor 7,75 (2020). Meskipun kinerja keuangan BLUD Puskesmas Pandanaran sebelum dan di masa pandemi COVID-19 mengalami penurunan, namun masih dalam kriteria yang sama yaitu SEDANG. Turunnya kinerja keuangan bukan berarti kinerja pelayanan juga menurun, akan tetapi membuktikan bahwa BLUD Puskesmas Pandanaran telah menjalankan kebijakan penanganan COVID-19 dengan baik sesuai regulasi yang telah ditetapkan Pemerintah.
Kata Kunci: kinerja keuangan, rasio keuangan, BLUD Puskesmas, pandemi, COVID-19.

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ABSTRACT
The purpose of this study was to analyze the financial performance of the Regional Public Service Agency (BLUD) Pandanaran Public Health Center before and during the COVID-19 pandemic. This qualitative case study research was carried out by interviewing informants, and by analyzing the secondary data and also literature review. The data were analyzed using the financial performance assessment sub-aspects of financial ratios based on the Regulation of the Director General of Treasury Number Per-36/PB/2016. The results of this study indicate that the financial performance of the BLUD Pandanaran Public Health Center before the COVID-19 pandemic experienced an increase in performance from a total score of 8.25 (2018) to 8.85 (2019), but during the pandemic financial performance declined to 7.75 (2020). Even though the performance has decreased, the criteria for the assessment results are still MEDIUM. The decline in financial performance does not mean a decrease in service performance, but it proves that the Pandanaran Health Center has implemented the COVID-19 handling policy properly in accordance with the regulations set by the Government.
Keywords: financial performance, financial ratio, Regional Public Service Agency Public Health Center, pandemic, COVID-19.