Pandemi COVID-19 memberi dampak negatif pada rumah sakit. Rumah sakit harus bertahan dan melakukan berbagai modifikasi sebagai upaya adaptasi dengan keadaan yang tidak menentu, bahkan mengalami transformasi terhadap rencana strategis rumah sakit yang sudah dibuat sebelumnya. Evaluasi dan perubahan perencanaan strategis terkadang perlu dilakukan pada saat menghadapi kondisi yang sudah tidak relevan lagi. Upaya ini perlu dilakukan agar rumah sakit mampu mempertahankan keberlangsungannya. Tujuan penelitian ini mengetahui gambaran perbedaan dalam implementasi perencanaan strategis RSUD Tugu Koja dalam bidang sarana prasarana,sumber daya manusia, dan keuangan saat menjadi RS Rujukan COVID-19 Tahun 2020 dari tahun sebelumnya. Penelitian dilakukan dengan menggunakan metode kualitatif dengan teknik triangulasi. Peneliti menganalisa data primer dan sekunder serta melakukan wawancara dengan melibatkan sebagian besar para pengambil keputusan dan stakeholders untuk mengidentifikasi aspek – aspek perencanaan strategis RSUD Tugu Koja sebelum dan setelah pandemi COVID-19. Sedangkan pada kinerja keuangan, Rumah Sakit Umum Daerah Tugu Koja terjadi peningkatan pendapatan dari 2019. Berdasarkan hasil penelitian yang telah dilakukan, diketahui bahwa ketiga unsur penting dalam RENSTRA memiliki pengaruh terhadap seluruh proses pelayanan pasien pada masa pandemi COVID-19 di RSUD Tugu Koja yaitu sumber daya manusia, sarana prasarana dan anggaran. Upaya sosialisasi kebijakan dari level paling tinggi sampai ke bawah memerlukan upaya yang simultan dan terus menerus, serta harus ada upaya evaluasi apakah setiap pihak sudah menerima kebijakan tersebut dan bagaimana implementasinya.

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The COVID-19 pandemic has had a negative impact on hospitals. Hospitals must survive and make various modifications in an effort to adapt to uncertain conditions, and even undergo a transformation to the hospital's strategic plan that has been made previously. Evaluation and changes in strategic planning that need to be done when facing conditions that are no longer relevant. This effort needs to be done so that the hospital is able to maintain its continuity. The purpose of this study was to describe the differences in the implementation of the Tugu Koja Hospital strategic plan in the fields of infrastructure, human resources, and finance when it became a 2020 COVID-19 Referral Hospital from the previous year. This research was conducted using qualitative methods with triangulation techniques. Researchers analyzed primary and secondary data and conducted interviews involving most decision makers and stakeholders to identify aspects of strategic planning at Tugu Koja Hospital before and after the COVID-19 pandemic. Meanwhile, in terms of financial performance, Tugu Koja Hospital experienced an increase in revenue from 2019. Based on the results of research that has been done, it is known that three things that are not important in the RENSTRA affect the whole process. patient services during the COVID-19 pandemic at Tugu Koja Hospital, namely human resources, infrastructure and budget. Efforts to socialize policies from the highest to the lowest levels require simultaneous and continuous efforts, and there must be an evaluation of whether each party has accepted the policy and how it is implemented.