Analisis Kesiapan Penerapan Badan Layanan Umum Daerah (BLUD) di Puskesmas: Pengujian Luder’s Contingency Model (Studi Deskriptif pada Puskesmas Kabupaten Tanah Datar)

Fauzan Misra (Jurusan Akuntansi, Fakultas Ekonomi Universitas Andalas)
Gina Alviyori Sabila

AKUNTANSI DEWANTARA
Vol 4 No 2 (2020): AKUNTANSI DEWANTARA VOL. 4 NO. 2 OKTOBER 2020

The purpose of this study was to determine the readiness of the Puskesmas in the implementation of the Regional Public Service Entity (BLUD) in Tanah Datar Regency using Luder's Contingency Innovation Model. The Implementation of BLUD can consider as a form of innovation in the public sector. The study was conducted using a descriptive approach involving 17 financial administrators. Data was collected using interviews and questioner. The results of the study indicate that the application of the BLUD policy at the Tanah Datar District Health Center has been classified as good. By using Luder’s Model to analyze the readiness of Puskesmas to be a fully-BLUD, this study explains the stimuli, stakeholders' role and interest, and obstacles for such innovation implementation in the planning, budgeting, and reporting stage. These findings imply that Tanah Datar District Health Center should be supported by local government in terms of staff competency, training facilities, legal standing, and clarity of the scope of the work.