Penguatan Tata Kelola Keuangan BLUD Kesehatan melalui Pendampingan Akuntansi, Piutang, Aset, dan Tata Kelola Digital

Krist Setyo Yulianto; Halim Dedy Perdana; Ria Ekanindya Widyaningsih; Pesi Suryani; Antares Firman; Rini Dwiyani Hadiwidjaja; Sabna Ainazah Fatikhah; Rizky Azhary

doi:10.30640/cakrawala.v5i4.8106

Authors

Krist Setyo Yulianto Universitas Terbuka
Halim Dedy Perdana Universitas Terbuka
Ria Ekanindya Widyaningsih Universitas Terbuka
Pesi Suryani Universitas Terbuka
Antares Firman Universitas Terbuka
Rini Dwiyani Hadiwidjaja Universitas Terbuka
Sabna Ainazah Fatikhah Universitas Terbuka
Rizky Azhary Universitas Terbuka

DOI:

https://doi.org/10.30640/cakrawala.v5i4.8106

Keywords:

Accounting Policies, Accounts Receivable, Asset Governance, BLUD, Digital Governance

Abstract

Health-sector Regional Public Service Agencies (BLUD) require financial flexibility that remains balanced by accountability, particularly in accounting policies, receivables management, asset governance, digital governance, and internal control. This community service program aimed to strengthen the capacity of health BLUD managers in South Tangerang through needs assessment, workshops, focus group discussions, technical assistance, and pre- and post-activity evaluation. The program involved 45 participants from community health centers, the regional public hospital, the Health Office, and the Regional Health Laboratory. Initial assessment showed that digital governance and internal control had the lowest average understanding score (3.22), followed by receivables management (3.26). Following the assistance program, the average knowledge score increased from 7.13 to 9.98 out of 10, with all participants showing higher scores. The overall activity evaluation averaged 4.06 out of 5. Open-ended responses identified asset management as the most dominant practical issue, together with needs for stronger reconciliation, data integration, receivables management, and continuous assistance. The program produced early changes in participants' knowledge, awareness of governance problems, and intentions to improve work practices in their respective units.

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