Analisis Kinerja Keuangan Dengan Pendekatan Value For Money Dan Pengaruh Implementasi Blud Pada Sistem Pengelolaan Keuangan Puskesmas ( Studi kasus pada BLUD UPTD Puskemas Boja I )

“The purpose of this research is to analyze the financial performance in Puskesmas Boja 1 using Value for Money method approach (Economic Ratio, Efficiency Ratio, and Effectiveness Ratio) and to find out changes of financial management system at Puskesmas after the Ministry of Home Affairs Regulation number 79 of 2019 regarding Regional Public Service Agencies (BLUD) that implemented in Puskesmas. This research used a qualitative method with an interview and documentation approach. Preparation and implementation in the application of BLUDs occurred several obstacles and problems, due to factors from the Regional Government. In the financial management of Puskesmas, which previously was still involved with the Regional Treasury, after the BLUD application, Puskesmas became independent in financial management, from the account ownership and accounting aspects in arranging financial reports. Using Value for Money method for the measurement of financial performance, this research will use the 2017 and 2018 data which will be compared using chart. From those comparisons, can be concluded whether the financial performance at the Puskesmas is economic, efficient and effective.