Abstract :
ABSTRACT
The purpose of this study is to find out how the implementation of the financial management system of the Regional Public Service Agency at the Sawerigading Palopo Regional General Hospital. This research was conducted by conducting interviews with 3 respondents at Sawerigading Palopo Hospital and taking financial data in the form of a Budget Realization Report (LRA). The results of the study state that in implementing the BLUD financial management system, the Hospital has been guided by the Minister of Home Affairs Regulation (Permendagri) Number 79 of 2018 article 1 paragraph 1 to paragraph 14 concerning Regional Public Service Agencies. With the implementation of the BLUD financial management system, it can provide flexibility in the form of probabilities.
Keywords: Implementation of BLUD Financial Management System, Regional General Hospital.