Part 1: Pengantar Penganggaran Bidang Kesehatan

Summary

This lecture introduces the fundamentals of budgeting in the health sector, emphasizing the distinction between budget and budgeting. It explains the key characteristics of a good budget, including its need for flexibility, approval, and evaluation. The session covers different types of budgets, such as operational and capital, and discusses their application in health services. Key concepts include budgeting by hierarchy, responsibility, and performance. The lecture also explores how to create a balanced budget, whether surplus or deficit, and the importance of aligning budgets with organizational goals and performance metrics. Overall, the lecture serves as a guide to effective budgeting in healthcare.

Takeaways

• 😀 Budgeting (anggaran) is a formal, quantitative plan that outlines an organization's activities and is expressed in monetary terms.
• 😀 Budgeting (penganggaran) is the process of creating a budget to implement the planned activities within an organization.
• 😀 A budget must be approved by higher authorities after being prepared by responsible individuals in the organization.
• 😀 A good budget is flexible and allows for revisions during implementation if necessary to accommodate changes or challenges.
• 😀 Continuous evaluation of the budget is important to identify deviations and make necessary corrections for future activities.
• 😀 The budget has two main functions: planning (to determine needed resources) and control (to ensure proper resource allocation and usage).
• 😀 There are two types of budgets: routine (operational) budgets for daily activities and development budgets for investments and infrastructure.
• 😀 Health organizations focus primarily on operational budgets, which directly impact the quality of health services provided.
• 😀 Budgets can be categorized based on their source of funding: government budgets (APBN and APBD) or organizational-specific budgets.
• 😀 A budget can be balanced, surplus (when revenue exceeds expenditures), or deficit (when expenditures exceed revenue, requiring external funding).
• 😀 Budgets can be classified based on time frame: short-term (typically operational) and long-term (usually development or investment).

Q & A

What is the difference between 'budget' and 'budgeting' as discussed in the script?

'Budget' is a formal, systematic, and quantitative plan that expresses an organization’s financial intentions, typically in monetary terms. 'Budgeting,' on the other hand, is the process of creating and managing that budget to align with organizational goals.

Why must a budget be flexible?

A budget must be flexible to accommodate changes during its implementation. Not all planned activities can be executed perfectly, and adjustments may be needed to address unforeseen circumstances or shifts in priorities.

What role does evaluation play in the budgeting process?

Evaluation is crucial in the budgeting process as it helps identify deviations from the plan. By understanding the causes of these deviations, corrective actions can be taken to ensure better financial performance in the future.

What are the two main functions of a budget mentioned in the script?

The two main functions of a budget are 'planning,' which involves estimating financial needs for organizational activities, and 'control,' which ensures resources are used effectively and within the planned financial limits.

What distinguishes an operational budget from a development budget?

An operational budget is used for day-to-day activities, while a development budget is used for long-term investments or infrastructure projects. The focus of the script is on operational budgets in the healthcare sector.

What does a balanced budget signify?

A balanced budget occurs when the income and expenses are equal. It indicates that an organization or government has planned its finances so that the funds coming in cover the costs of operations.

How does a surplus budget differ from a deficit budget?

A surplus budget occurs when the expected income exceeds expenditures, potentially leading to savings. A deficit budget happens when expenses are greater than income, and the shortfall may need to be covered by external sources, such as loans or grants.

Why is a budget considered a tool for both planning and control?

A budget serves as a tool for planning because it estimates the financial resources needed for various activities. It also functions as a control tool by monitoring actual performance against the budget, helping manage resources efficiently and identify areas for improvement.

How does the government hierarchy affect the structure of a budget?

Government budgets can vary depending on the level of government. National budgets (APBN) are distinct from regional or local government budgets (APBD), with each level having its own set of financial planning and allocation methods.

What are the different methods of preparing a budget mentioned in the script?

The script mentions three main methods of preparing a budget: 'line-item' budgeting, where costs are categorized by individual expense types; 'program/activity-based' budgeting, where costs are grouped according to specific projects or activities; and 'performance-based' budgeting, where budgets are tied to achieving specific performance goals or outputs.