Analisis Implementasi Penerapan Badan Layanan Umum Daerah (BLUD) dalam Sistem Pengelolaan Keuangan di Balai Latihan Pendidikan Teknik (BLPT) Yogyakarta

Abstract

This study aims to analyze the implementation of the Regional Public Service Agency (BLUD) at the Yogyakarta Technical Education Training Center (BLPT), including revenue management, financial administration, reporting accountability, and the obstacles to its implementation. The implementation of BLUD at BLPT Yogyakarta is a strategic step to achieve flexibility and efficiency in financial management, ultimately supporting quality vocational education services. The research employed a descriptive qualitative method, using interviews, observations, and documentation studies related to BLUD at BLPT Yogyakarta. The results indicate that the implementation of BLUD has increased flexibility in cash management and revenue from training and service activities. Evidence of this flexibility in financial management is evident in efforts to rejuvenate equipment and infrastructure, and improve public services. However, its implementation faces several obstacles, such as the need to improve human resource competency in the accrual-based financial system, slow regulatory systems, and challenges in developing and implementing flexible and accountable Business Plans and Budgets (RBA). Overall, the implementation of BLUD at BLPT Yogyakarta has had a positive impact on the flexibility and efficiency of financial management, which requires increased professionalism in human resource management.