Analysis of perceptions on the effectiveness and efficiency of financial management of Regional Public Service Agencies (BLUD) at the Regional Public Hospital (RSUD) of Mimika Regency

https://doi.org/10.35912/sepp.v1i2.3719
Published: Nov 20, 2025

Abstract:

Purpose: This study aims to analyze the perception of employees and patients regarding the effectiveness and efficiency of financial management at the Regional Public Service Agency (BLUD) of Mimika District Hospital.

Research/methodology: A quantitative descriptive approach was used, with data collected through Likert-scale questionnaires distributed to financial management staff at RSUD Mimika. Descriptive statistics were applied to analyze the data. Patient satisfaction was also assessed using the SERVQUAL model, which covers tangibles, reliability, responsiveness, assurance, and empathy.

Results: The study found that the financial effectiveness of RSUD Mimika between 2021 and 2023 was only 23%, meaning revenue realization reached just a quarter of the target. Efficiency stood at 90.88%, classified as “less efficient,” indicating suboptimal budget utilization. Staff satisfaction was moderate, reflecting shortcomings in equipment, communication, and welfare policies. Patient satisfaction was relatively high in core services but only moderate in supporting aspects, such as waiting facilities, information clarity, and emergency responsiveness.

Conclusions: Although the BLUD financial model provides flexibility, RSUD Mimika still faces low revenue realization and efficiency challenges. Employee and patient satisfaction levels show that BLUD implementation has not yet translated into consistent service quality improvements or operational sustainability.

Limitations: This study is limited to one institution and uses perception-based data without triangulation from financial audits or qualitative interviews, limiting its generalizability.

Contribution: The study contributes empirical evidence on BLUD implementation in regional hospitals, offering insights for strengthening health financial governance and guiding future reforms.

Keywords:
1. BLUD
2. Effectiveness
3. Efficiency
4. Employee Satisfaction
5. Financial Management
6. Patient Satisfaction
Authors:
1 . Rahma Usman
Universitas Cenderawasih, Jayapura, Papua, Indonesia
2 . Mesak Iek
Universitas Cenderawasih, Jayapura, Papua, Indonesia
3 . Yundy Hafizriandra
Universitas Cenderawasih, Jayapura, Papua, Indonesia
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How to Cite
Usman, R. ., Iek, M., & Hafizriandra, Y. (2025). Analysis of perceptions on the effectiveness and efficiency of financial management of Regional Public Service Agencies (BLUD) at the Regional Public Hospital (RSUD) of Mimika Regency. Studies in Economy and Public Policy, 1(2), 119–135. https://doi.org/10.35912/sepp.v1i2.3719
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Vol. 1 No. 2 (2025): November
Articles
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  1. Adil, A., Sapar, S., & Jasman, J. (2023). The effect of job appraisal and job training on employee performance at PT. Bank Sulselbar Luwu. Journal of Multidisciplinary Academic Business Studies, 1(1), 71-82. doi:https://doi.org/10.35912/jomabs.v1i1.1816
  2. Afriyani, N., Indrayani, I., Indrawan, M. G., Wibisono, C., & Ngaliman, N. (2023). The influence of training, discipline, and innovation on the performance of members of the Regional National Crafts Council (Dekranasda) in Tanjungpinang City: A quantitative study. Journal of Multidisciplinary Academic Business Studies, 1(1), 53-69. doi:https://doi.org/10.35912/jomabs.v1i1.1780
  3. Asja, H. J., Susanti, S., & Fauzi, A. (2021). Pengaruh Manfaat, Kemudahan, dan Pendapatan terhadap Minat Menggunakan Paylater: Studi Kasus Masyarakat di DKI Jakarta. Jurnal Akuntansi, Keuangan, dan Manajemen, 2(4), 309-325. doi:https://doi.org/10.35912/jakman.v2i4.495
  4. Bire, C. M. D., Radja, M. R., Silvester, A., & Tungga, A. R. A. (2024). Obstacles to the enforcement of sovereignty in the land border area of the Unitary State of Republic Indonesia (NKRI) with the Republic Democratic Timor Leste (RDTL). Journal of Multidisciplinary Academic Business Studies, 1(3), 185-194. doi:https://doi.org/10.35912/jomabs.v1i3.2148
  5. Cristine, M. Y. (2023). Penerapan Fungsi Manajemen pada Perusahaan Daerah Air Minum (PDAM) Kabupaten Tapin Provinsi Kalimantan Selatan. KINDAI, 19(1), 122-134. doi:https://doi.org/10.35972/kindai.v19i1.998
  6. Gesi, B., Laan, R., & Lamaya, F. (2019). Manajemen dan Eksekutif. Jurnal Manajemen, 3(2), 51-66.
  7. Gunawan, T. B., & Mappadang, A. (2024). The effect of capital intensity, leverage, liquidity, moderated by company size on tax agressiveness (Empirical study on energy companies listed on the Indonesia Stock Exchange for the 2018-2022 period). Journal of Multidisciplinary Academic Business Studies, 1(3), 167-184. doi:https://doi.org/10.35912/jomabs.v1i3.2117
  8. Ham, F. C., Karamoy, H., & Alexander, S. (2018). Analisis Pengakuan Pendapatan dan Beban pada PT. Bank Perkreditan Rakyat Prisma Dana Manado. Going Concern: Jurnal Riset Akuntansi, 13(2), 628-638.
  9. Iskandar. (2017). Pengaruh Pendapatan Terhadap Pola Pengeluaran Rumah Tangga Miskin di Kota Langsa. Jurnal Samudra Ekonomika, 1(2), 127-134. doi:https://doi.org/10.1234/jse.v1i2.328
  10. Juliani, H. (2018). Eksistensi Badan Layanan Umum Sebagai Penyelenggara Pelayanan Publik. Administrative Law and Governance Journal, 1(2), 149-164. doi:https://doi.org/10.14710/alj.v1i2.149-164
  11. Kawatu, R. O., Ilat, V., & Wangkar, A. (2019). Analisis Pengakuan Pendapatan dan Beban Berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (Sak Etap) pada Koperasi Pegawai Republik Indonesia (KPRI) Dinas Pendidikan Daerah Provinsi Sulawesi Utara. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 7(3), 3528-3537. doi:https://doi.org/10.35794/emba.v7i3.24648
  12. Khofipah, S. (2024). Analisis Pengelolaan Keuangan di Puskesmas Sukaramai Kota Medan. Jurnal Kesehatan Ilmiah Indonesia (Indonesian Health Scientific Journal), 9(1), 58-65. doi:https://doi.org/10.51933/health.v9i1.1303
  13. Latara, N. (2022). Pengaruh Pendapatan Perkapita dan Jumlah Uang Beredar (M2) Terhadap Pengeluaran Konsumsi Rumah Tangga di Indonesia Tahun 2011-2020. Jurnal Ekonomi Pembangunan (JEPA), 12(1), 47-65. doi:https://doi.org/10.60201/jepa.v12i1.5314
  14. Lumingkewas, V. A. (2013). Pengakuan Pendapatan dan Beban Atas Laporan Keuangan pada PT. Bank Sulut. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 1(3), 199-206. doi:https://doi.org/10.35794/emba.1.3.2013.1647
  15. Muhammadong, N. (2018). Aspek Hukum Badan Layanan Umum. Halu Oleo Law Review, 1(1), 124-143. doi:https://doi.org/10.33561/holrev.v1i1.2354
  16. Muliyanto, M., Indrayani, I., Satriawan, B., Ngaliman, N., & Catrayasa, I. W. (2023). The influence of competence, motivation, and work culture on employee performance through self-efficacy as an intervening variable for medical support employees Regional General Hospital Tanjungpinang City. Journal of Multidisciplinary Academic Business Studies, 1(1), 1-12. doi:https://doi.org/10.35912/jomabs.v1i1.1777
  17. Nafiah, I. (2020). Hubungan Realisasi Alokasi Dana Kesehatan dan Pemanfaatan Pelayanan Kesehatan Ibu di Indonesia. Jurnal Ekonomi Kesehatan Indonesia, 5(2), 1-16. doi:https://doi.org/10.7454/eki.v5i2.3980
  18. Ningrum, M. P., Fachrudin, F., & Ngaliman, N. (2024). The effect of service quality, utilisation of management information systems, and communication on participant satisfaction with trust as an intervening variable on Taspen pension participants in the Tanjungpinang City. Journal of Multidisciplinary Academic Business Studies, 1(3), 221-236. doi:https://doi.org/10.35912/jomabs.v1i3.2423
  19. Pangerapan, D. T., Palandeng, O. E. L. I., & Rattu, A. J. M. (2018). Hubungan Antara Mutu Pelayanan dengan Kepuasan Pasien di Poliklinik Penyakit Dalam Rumah Sakit Umum GMIM Pancaran Kasih Manado. JKK (Jurnal Kedokteran Klinik), 2(1), 9-18.
  20. Rianti, A. (2021). Model Pengawasan Keuangan pada Badan Layanan Umum Daerah (BLUD) di SMK Negeri I Jenangan Ponorogo. Muslim Heritage, 6(2), 240-256. doi:https://doi.org/10.21154/muslimheritage.v6i2.3119
  21. Ricardo, R., Ridianto, & Solichin. (2024). Efektivitas Pelayanan Puskesmas Terhadap Kesehatan Masyarakat di Kecamatan Ilir Talo (Studi kasus Pelayanan Kesehatan Puskesmas Ilir Talo). Jurnal STIA Bengkulu: Committe to Administration for Education Quality, 10(2), 183-196. doi:https://doi.org/10.56135/jsb.v10i2.178
  22. Syahril. (2013). Pola Pengelolaan Keuangan Badan Layanan Umum Daerah (PPK-BLUD) pada RSUD Dr. H. Moh. Anwar Sumenep. PERFORMANCE: Jurnal Bisnis & Akuntansi, 3(1), 31-50. doi:https://doi.org/10.24929/feb.v3i1.113
  23. Syamsuddin. (2017). Penerapan Fungsi-fungsi Manajemen dalam Meningkatkan Mutu Pendidikan. Idaarah, 1(1), 60-73. doi:https://doi.org/10.24252/idaarah.v1i1.4084
  24. Tresna, M. F., Kridantika, W. S., Ageng, Y. R., & Firmansyah, A. (2023). Kinerja Keuangan dan Kinerja Layanan dalam Implementasi Pola Pengelolaan Keuangan Badan Layanan Umum. Jurnalku, 3(1), 99-106. doi:https://doi.org/10.54957/jurnalku.v3i1.376
  25. Wahyudi, H., & Ardianto, E. (2022). Analisis Eksternalitas Positif “Wisata Alam 21”. Jurnal Studi Perhotelan dan Pariwisata, 1(1), 1-10. doi:https://doi.org/10.35912/jspp.v1i1.1415
  26. Zulkarnaini. (2023). Faktor-Faktor yang Mempengaruhi Peningkatan Pendapatan Usaha Air Masak Isi Ulang Depot Arsyila Gampa Aceh Barat. Journal of Management Science and Bussines Review, 1(3), 57-71.