Abstract

Background: One of the important things forchange is a sequential characteristic or the phase of time for a change. Such as the change stipulated by BLUD (Publis Service Agency) policy of the State Regional Hospital (RSUD) to become BLUD. The implementation of BLUD in the regional public hospital (RSUD) of Undata is generally based on the regulation of The Departement of Internal Affairs No 61 year 2007. The new paradigm as BLUD must be balancedof both the “Enterprising the Goverment” and the “Public Service Oriented”. The background of Undata Hospital before becoming BLUD were the problem of health care cost was getting expensive whilst the tariffs imposed had to be competitive, and the demand of good quality of services to care for the patients. All of this could be achieved if Undata hospital applies the financial management system of the regional public service agency (PPK-BLUD). Method Of Research:Thisresearch uses a descriptive analysis with the case study design. The samplings conducted in this research are purposive sampling. Method of data colection obtained through in depth interview, observation, utilization of documents. Research Result: The implentation of regional public service agency (BLUD) based on the result of evaluation study in Undata hospital and in the health departement of Central Sulawesi Province shows that: The implementation based on the standard, namely governance, business strategy plan, and the report of financial management has been implemented well. Whereas the implementation which is not in accordance yet with the BLUD criteria is the minimum service standard related to indicator and criteria of SPM. Also the role of health departement as the supervisory board has yet to be implemented because there is no supervisory board. Conclusion: It shows the governance, business strategy plan and financial report are already in accordance with standard, set while the minimum service standard and the supervisory board have not run optimally within the standard and criteria set. Key words: PPK-BLUD, implementation of BLUD, Hospital, Stakeholders

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