INSTITUTIONALISASI POLA PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH (BLUD): Studi Fenomenologi Pada Puskesmas Di Kabupaten Sleman

Public Health Centers (PHC) in Sleman implement a mechanism of Financial Management Regional PublicService Board (PPK-BLUD) to acquire flexibility in financial management. This decision had an impact onchanges in the budget system of the traditional budget into performance-based budgeting and accountingsystem changes from a cash-based accounting into accrual-based accounting. By using the theoreticalframework of the new institutionalism, this research seeks to understand the process of institutionalization ofbudgetary and accounting system for the implementing BLUD in PHC.This study is a phenomenological study were included in the interpretive paradigm because more emphasis on aperson's meaning or interpretation of the phenomenon of change in the budget and accounting system.PHC's efforts in implementing the budget and accounting systems can be attributed to the institutionalisomorphism. Symptoms of normative isomorphism, coercive isomorphism, and decoupling in the process ofchange. Changes to the system have not been fully institutionalized in the understanding of the actors executingBLUD. To assist the process of change, requires the professional to provide guidance and consultation so thatchanges implemented in accordance with the ultimate goal of improving quality of service to the community.