ANALISIS IMPLEMENTASI POLA PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH (PPK-BLUD) DALAM TATA KELOLA KEUANGAN BLUD AIR MINUM KOTA CIMAHI

Muhammad Rizki Fauzan Putra Wiryawan, - and Denny Andriana, - (2025) ANALISIS IMPLEMENTASI POLA PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH (PPK-BLUD) DALAM TATA KELOLA KEUANGAN BLUD AIR MINUM KOTA CIMAHI. S1 thesis, Universitas Pendidikan Indonesia.

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi Pola Pengelolaan Keuangan Badan Layanan Umum Daerah (PPK-BLUD) dalam tata kelola keuangan BLUD Air Minum Kota Cimahi. Penelitian ini menggunakan metode kualitatif dengan teknik pengumpulan data melalui wawancara mendalam dengan narasumber utama dan pendukung serta telaah dokumen resmi. Hasil penelitian menunjukkan bahwa implementasi PPK-BLUD telah sesuai dengan Permendagri Nomor 79 Tahun 2018, yang mencakup pengelolaan anggaran dan kas, pengelolaan barang dan jasa, penetapan tarif layanan, pengelolaan piutang dan utang, pengelolaan SILPA, serta pelaporan dan pertanggungjawaban. Penerapan tersebut memungkinkan BLUD Air Minum Kota Cimahi mencapai kemandirian keuangan dan mendukung kelancaran pelayanan. Namun, masih terdapat tantangan berupa keterbatasan dalam pelaksanaan investasi. Penelitian ini merekomendasikan terbentuknya regulasi investasi, serta peningkatan kapasitas pengelola keuangan untuk mendukung kinerja dan keberlanjutan layanan BLUD Air Minum Kota Cimahi. This study aims to analyze the implementation of the Financial Management Pattern for Regional Public Service Agencies (PPK-BLUD) in the financial governance of the Drinking Water BLUD of Cimahi City. A qualitative method was employed, with data collected through in-depth interviews with primary and supporting informants and a review of official documents. The findings reveal that the implementation of PPK-BLUD complies with Minister of Home Affairs Regulation No. 79 of 2018, covering budget and cash management, procurement of goods and services, tariff setting, management of receivables and payables, investment, management of the remaining budget surplus (SILPA), as well as reporting and accountability. This implementation allows the Cimahi City Drinking Water BLUD to attain financial independence and support effective service delivery. However, challenges remain in the limited implementation of investments. This study recommends that the BLUD establish clear investment regulations, and enhance financial management capacity to support the performance and sustainability of drinking water services in Cimahi City.

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Item Type:	Thesis (S1)
Additional Information:	https://scholar.google.com/citations?view_op=new_profile&hl=en ID SINTA Dosen Pembimbing: DENNY ANDRIANA: 5996554
Uncontrolled Keywords:	PPK-BLUD, tata kelola keuangan, BLUD Air Minum, fleksibilitas keuangan, pelayanan publik. PPK-BLUD, financial governance, BLUD Water Supply, financial flexibility, public service.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance L Education > L Education (General)
Divisions:	Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User:	Muhammad Rizki Fauzan Putra Wiryawan
Date Deposited:	15 Dec 2025 04:49
Last Modified:	15 Dec 2025 04:49
URI:	http://repository.upi.edu/id/eprint/145696

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