Abstract
Financing in local governments is an important point in dealing with the waste problem in Indonesia. Converting waste into goods or materials that can be used in other forms is a solution to the waste problem. At the Bagendung Cilegon TPSA, waste can be processed into solid jumputan fuel which is a companion fuel to coal, of course this process requires quite a lot of capital and operational costs, while regional budget funding will not be sufficient. So it requires a financing scheme outside the regional budget but still one chain of command of the regional government, the Regional Public Service Agency (BLUD) which is the best choice to overcome financing problems in the region. By implementing flexible BLUD, you can overcome various problems at UPTD related to financial governance, one of which is financing. In the UPTD transformation to implement BLUD, there are several requirements that must be met, namely: substantive requirements, technical requirements and administrative requirements. These three conditions must be met which will then be reviewed by the regional government assessment team. In this research, it was conducted qualitatively, using primary and secondary data, obtained by in-depth interviews and data collection and documents, there were 8 informants from the regional government, environmental services and UPTD TPSA Bagendung, Cilegon city. The aim of this research is to understand the process of transforming UPTD into UPTD BLUD, how to fulfill all requirements and understand the commitment of all relevant stack holders to changes in BLUD policy. UPTD BLUD will have a lot of flexibility in managing revenue so that it is hoped that TPSA waste processing operations can run according to government targets. In the formation of BLUDs, there is autonomous regional government participation and policy which greatly influences whether or not BLUDs are formed in a region. Commitment and understanding of BLUDs is very important so that harmonization occurs in all lines of regional government
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