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Yeni Priatna Sari, Yeni Priatna
Politeknik Harapan Bersama
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Capacity Building of the Purworejo Regency Health Centre (BLUD) in the Preparation of Strategic and Business Plan Documents Sari, Yeni Priatna; Hetika , Hetika; Widianto, Andri; Sawani, Yussri
Wikrama Parahita : Jurnal Pengabdian Masyarakat Vol. 10 No. 1 (2026): May 2026
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jpmwp.v10i1.11054

Abstract

As Puskesmas transition into BLUD entities, they are required to develop structured medium-term planning documents that are both administratively sound and accountable. This community service activity aims to enhance the managerial and technical capacity of BLUD (Public Service Agency) Puskesmas in Purworejo Regency in preparing Strategic and Business Planning documents in accordance with regulations and healthcare service needs. This activity was conducted through workshops and intensive assistance by a team of lecturers from the D3 Accounting Program of Politeknik Harapan Bersama and the D4 Tax Accounting Program of Diponegoro University and Universiti Teknologi Mara, Malaysia, in collaboration with Wahyu Yeni Novi Public Accounting Firm. There are about 28 participants from 14 BLUD in Purworejo. The implementation method included module delivery, case studies, practical document preparation, and evaluation of participants' achievements. The results indicated an improvement in participants' understanding of the concepts and structure of Strategic and Business Planning documents, as well as their technical ability to tailor these documents to the specific characteristics of their respective Puskesmas. It showed that all the BLUDs were able to fulfil the template module for their strategic and business plans.   This intervention model, combining multi-institutional academic collaboration with professional practitioners, proved effective in overcoming common implementation gaps in public sector financial management reforms at the local level.  
Co-Authors Abd. Rasyid Syamsuri Abdul Kharis Almasyhari Agung Nur Probohudono Alfiani, Dwi Almasyhari , Abdul Kharis Almasyhari, Abdul Kharis AMALIYAH, FITRI Andri Widi Anto Andri Widianto Anisa Septiana Anita Karunia Annafia Utami Ari Kuncoro Widagdo Arief Zul Fauzi Artanti, Destiana Aryanto Aryanto Aulia Lorie Pangestika Dewi Kartika Dewi Kartika Djoko Suhardjanto Djoko Suhardjanto Dwi Nanda Mauliditya Elang Bimantoro Evy gantyowati Faidah, Yusri Anis Farida, Ida Fatmasari Sukesti Fitri Amaliyah Ghea Rahmadiane Hanna Khoirunnisa Harjanti, Ririh Sri Hasbi Assidiki Mauluddi Heni Ratnasari, Heni Hetika , Hetika Hetika Hetika Hikmatul Maulida Hilda Paramadina Puspaningrum Haliem Ida Afriliana Ida Farida Ida Farida Ida Farida Ifitah Amaliyah Imam Hasan Ishak, Jouzar Farouq Kartika , Dewi Karunia, Anita Khatik , Nur Khoerunnisa, Ulfi Kholifah Fil Ardhi Krisdiyawati Krisdiyawati Luluk Ul Fatul Diroh Maulida, Hikmatul Maulidah, Hikmatul Moh Alfian Mohammad Alfian Muhammad Alfian Mulyadi Mulyadi Naila Hanum Nida Rafa Arofah Noerman syah, Asrofi Langgeng Nurkhasanah, Ayu Nurul Mahmudah, Nurul Oman Somantri Ririh Sri Harjanti Ririh Sri Harjanti Sawani, Yussri Sedya Utami, Erni Unggul Setianingtyas Honggowati Sunandar Sunandar Syafira, Intan Diah Syaharanibasir, Nafisha Dila tika, Hetika Tika, Hetika Wulan Pradita Yasmin, Arifia Yevi Dwitayanti Yulia Yustikasari Yunika, Oryza Khilmah Yusuf, Albiri