Implementasi Pengelolaan Keuangan Badan Layanan Umum Daerah Pada Puskesmas Kecamatan Merbau

This study aims to describe the implementation of the Regional Public Service Agency (BLUD) at the Merbau District Community Health Center, Meranti Islands Regency. The study used a qualitative descriptive approach with data collection techniques through interviews, observation, and documentation. The focus of this study was on BLUD financial management, budget accounting, transparency, and their impact on improving the quality of health services. The results showed that the BLUD implementation at the Merbau District Community Health Center has been effective, marked by the start of budget use, increased service innovations such as a digital queuing system and bold registration, and the establishment of an internal monitoring system that improves accountability. However, challenges remain in human resource readiness and accrual-based financial reporting. Analysis of the 2023 and 2024 LO and LRA financial reports shows that the Community Health Center's financial performance remains efficient with revenue realization exceeding targets and good expenditure control. Thus, the implementation of BLUD has made a significant contribution to improving the quality of health services in the region and can serve as a model for other community health centers in the Meranti Islands Regency