Analysis Of Implementation Of Financial Management Pattern Of Regional Public Service Agency (PPK-BLUD) (Empirical Study Of UPT Puskesmas Cisitu)

Abstract

The Regional Public Service Agency Financial Management Pattern is a financial
management pattern that provides flexibility in the form of discretion to apply sound
business practices to improve services to the community in order to promote general
welfare and educate the nation's life. The purpose of this study was to determine the
level of implementation of PPK-BLUD flexibility that has been implemented at the Cisitu
Inpatient Health Center and the obstacles encountered in the implementation process.
The research method used in this research is descriptive qualitative with a case study
approach. Data collection techniques used are Observation, Interview and
Documentation. The results of the study show that the flexibility that has been
implemented is flexibility in income, spending, procurement of goods and services,
management of receivables, management of human resources (HR), cooperation, and
SiLPA. While the flexibility that has not been implemented is the flexibility of debt,
investment, remuneration, service rates. This is due to limited human resources in
managing finances, minimal local government regulations regarding technical
guidelines for BLUD implementation and lack of synergy between stakeholders in
optimizing the implementation of BLUD flexibility.