Analysis of the Implementation of Financial Management Patterns of Regional Public Service Agencies (PPK-BLUD) at Tanjungsari Health Center
Abstract
The implementation of the Regional Public Service Agency Financial Management Pattern 'Pola Pengelolaan Keuangan Badan Layanan Umum Daerah' (hereinafter referred to as PPK-BLUD) at the Puskesmas Tanjungsari demonstrates significant results in enhancing the quality of health services and financial management. This paper aims to analyze the implementation of PPK-BLUD based on Merilee Grindle's policy implementation theory; which highlights the relationship between policy content; and implementation context. The writing method used is a qualitative approach with data collection techniques including observation; interviews; and document reviews. The results of the study indicate that the autonomy provided through PPK-BLUD enables the Puskesmas Tanjungsari to manage its budget more flexibly; enhance financial transparency through the application of a digital economic system; and implement service innovations such as an electronic queuing system and QRIS payments. The success of the implementation is supported by oversight from the Health Office and community participation through discussion forums such as the Self-Awareness Survey (SMD) and Village Community Deliberation (MMD). However, challenges remain regarding employee commitment and coordination between teams that still need improvement. In conclusion, the implementation of PPK-BLUD at the Puskesmas Tanjungsari has succeeded in enhancing the efficiency of financial management; the quality of health services; and financial independence. This success can serve as a model for other Community Health Centers in implementing similar policies to improve health services in the region.
References
Efawati, Y., Rinawati, Andriani, R., Mubarok, A., (2024). Manajemen Strategi. Bandung: Edukasi Riset Digital, PT.
Grindle, M. S. (1980). Politics and Policy Implementation in the Third World. Princeton University Press.
Hardani, A., Andriani, H., Fardani, RA, Ustiawaty, J., Utami, EF, Sukmana, DJ, & Istiqomah, RR (2020). Qualitative and Quantitative Research Methods (H. Abadi, Ed.). Library of Science.
Kadji, Y. (2015). Formulation and Implementation of Public Policy, Leadership, and Bureaucratic Behavior in Real Facts. State University of Gorontalo Press.
Ministry of Health. (2021). Indonesian Health Profile 2020. Jakarta: Ministry of Health of the Republic of Indonesia. ISBN 978-623-301-218-8.
Moleong, LJ (2014). Qualitative Research Methodology [Revised Edition]. Rosdakarya Youth.
Nurfauzi, M. (2013). Study on the Quality of Health in Providing Community Satisfaction at the Genting Tanah Village Health Center, Kembang Janggut District, Kutai Kartanegara Regency. Journal of Public Administration, 1(1), 268-281.
Regulation of the Minister of Home Affairs Number 79 of 2018 concerning Empowerment and Financial Management of Regional Public Service Agencies (PPK-BLUD).
Regulation of the Minister of Health of the Republic of Indonesia Number 75 of 2014 Concerning Community Health Centers. Ministry of Health of the Republic of Indonesia.
Government Regulation Number 23 of 2005 concerning Financial Management of Public Service Agencies.
Rustam, K., & Cahyono, DE (2023). Analysis of the Potential Implementation of the Regional Public Service Agency of the Barongan Agricultural Seed Center Based on Financial Performance. Journal of Business, Management, and Economics, 4(1), 40–54
Sudaryati, E. (2012). Public Service Performance of Surabaya City Government According to Public Perception (Survey at Population Office and Health Center). Akrual, 3(2), 167–195.
Sugiyono. (2012). Understanding Qualitative, Quantitative, and R&D Research. Bandung: CV. Alfabeta.
Susilawati, R. M., Purwadhi, P., & Efawati, Y. (2024). Analisis Strategi Pengembangan Klinik Bamma Pasuruan Yang Berdaya Saing. Innovative: Journal Of Social Science Research, 4(6), 8382-8400.
Wahab, A. (1990). Introduction to State Policy Analysis (P. 59). Rineka Cipta.
Widyawati, D., & Purwanto, D. (2019). Evaluation of the Implementation of PPK BLUD in Health Centers: Case Study in Health Center X, Y District. Journal of Health Service Management, 10(1), 35-42.
Wijaya, A. (2024). Analysis of the Effectiveness of the Use of Regional Revenue and Expenditure Budgets on the Quality of Health Services at the Simalingka Health Center. Journal of Community Service Abdi Nusa, 4(2), 108–119.
Copyright (c) 2025 Mega Balishna, Rian Andriani, Yen Efawati
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish in this journal agree to the following terms:
- The authors confirm that they are the authors of the submitted article, which will be published (online) in the journal IJABO (International Journal Administration, Business & Organization) by the Asosiasi Ahli Administrasi Indonesia (A3i), Bandung, Indonesia. The author’s name will be evident in the article. The publisher makes all decisions regarding the layout and distribution of the work.
- Authors guarantee that the work is their own original creation and does not infringe any statutory or common-law copyright or any proprietary right of any third party. In case of claims by third parties, authors commit themself to defend the interests of the publisher and shall cover any potential costs.
- Authors retain copyright and grant the journal the right of first publication, with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0). This license allows the redistribution and reuse of papers provided the authorship is properly credited.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., posting it to an institutional repository or publishing it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as this can lead to productive exchanges and earlier and greater citations of published work.
