eprintid: 145696 rev_number: 25 eprint_status: archive userid: 221507 dir: disk0/00/14/56/96 datestamp: 2025-12-15 04:49:11 lastmod: 2025-12-15 04:49:11 status_changed: 2025-12-15 04:49:11 type: thesis metadata_visibility: show creators_name: Muhammad Rizki Fauzan Putra Wiryawan, - creators_name: Denny Andriana, - creators_nim: NIM1806909 creators_nim: NIDN0001118106 creators_id: muhrizkif@upi.edu creators_id: denny.andriana@upi.edu contributors_type: http://www.loc.gov/loc.terms/relators/THS contributors_name: Denny Andriana, - contributors_nidn: NIDN0001118106 contributors_id: denny.andriana@upi.edu title: ANALISIS IMPLEMENTASI POLA PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH (PPK-BLUD) DALAM TATA KELOLA KEUANGAN BLUD AIR MINUM KOTA CIMAHI ispublished: pub subjects: HF5601 subjects: HG subjects: L1 divisions: AK full_text_status: restricted keywords: PPK-BLUD, tata kelola keuangan, BLUD Air Minum, fleksibilitas keuangan, pelayanan publik. PPK-BLUD, financial governance, BLUD Water Supply, financial flexibility, public service. note: https://scholar.google.com/citations?view_op=new_profile&hl=en ID SINTA Dosen Pembimbing: DENNY ANDRIANA: 5996554 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. date: 2025-08-26 date_type: published institution: Universitas Pendidikan Indonesia department: KODEPRODI62201#Akuntansi_S1 thesis_type: other thesis_name: other official_url: https://repository.upi.edu/ related_url_url: https://perpustakaan.upi.edu/ related_url_type: org citation: 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. document_url: http://repository.upi.edu/145696/1/S_PEA_1806909_Title.pdf document_url: http://repository.upi.edu/145696/2/S_PEA_1806909_Chapter1.pdf document_url: http://repository.upi.edu/145696/3/S_PEA_1806909_Chapter2.pdf document_url: http://repository.upi.edu/145696/4/S_PEA_1806909_Chapter3.pdf document_url: http://repository.upi.edu/145696/5/S_PEA_1806909_Chapter4.pdf document_url: http://repository.upi.edu/145696/6/S_PEA_1806909_Chapter5.pdf document_url: http://repository.upi.edu/145696/7/S_PEA_1806909_Appendix.pdf