Financial Management of Regional Public Service Agency

Abstract

The Regional Public Service Agency (BLUD) is a work unit in the Regional Work Unit which provides services to the community with flexibility in financial management, different fromregional financial management patterns in general. BLUD is part of local government and has flexibility in implementing business practices to improve community services. The BLUD financial management pattern provides flexibility in managing income, expenditure, cash, debts and investments. The Community Health Center (Puskesmas) has used the BLUD system since 2018, requiring the ability and awareness of human resources to run the system. Based on this, the aim of the research carried out is to see an overview of the implementation of government policies in the form of financial management of Regional Public Service Bodies which have been regulated in the Sumbawa Regent's Regulation Number 5 of 2020 concerning Financial Management Guidelines for Regional Public Service Bodies linked to Sumbawa Regency. To obtain the objectives of this research, the researcher used qualitative descriptive research using interview and observation instruments to collect data both directly and through documents. The results of the research that has been carried out provide an illustration thatPublic policy evaluation is closely related to the level of compliance and satisfaction with the financial management performance of BLUD community health centers. The results of this research can complement William Dunn's opinion or theory regarding public policy evaluation to focus on the level of compliance and performance satisfaction in evaluating public policies, which does not only focus on the values, goals and targets of a policy as measured by numbers