<![CDATA[This study addresses the growing demand for accountability and transparency in the financial management of Puskesmas transitioning to Regional Public Service Agency (BLUD) status. It examines the effect of Internal Control Systems, Information Technology Utilization, and Human Resource Competence on the Quality of Financial Statements, with Financial Literacy as a moderating variable. Using a quantitative approach, data were collected from 102 Puskesmas personnel through a six-point Likert scale questionnaire and analyzed using PLS-SEM. The findings reveal that Internal Control Systems, Information Technology Utilization, and Human Resource Competence each have a positive and significant impact on the Quality of Financial Statements. The model demonstrates strong explanatory power, with an R-square value of 0.706, indicating that 70.6% of the variance is explained by the proposed variables. Financial Literacy also significantly strengthens the relationship between the independent variables and financial statement quality. These results emphasize the importance of strengthening internal controls, optimizing technology utilization, enhancing human resource competence, and improving financial literacy to ensure high-quality financial reporting and institutional readiness for BLUD implementation]]>
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