Kajian Kelayakan Penerapan Konsep Pengelolaan Keuangan BLUD Pada Badan Pengembangan Sumber Daya Manusia Daerah Provinsi Kalimantan Selatan

Perkembangan teknologi informasi memberikan peluang lembaga pelatihan berinovasi dalam program kegiatan pengembangan kompetensi Aparatur Sipil Negara berbasis digital. Kemampuan memanfaatkan setiap peluang dan optimalisasi pemanfaatan sumberdaya menjadi kunci agar mampu bersaing di era disrupsi. Salah satu permasalahan pengembangan kompetensi aparatur di lembaga pelatihan adalah terbatasnya anggaran. Penyebabnya adalah penerapan sistem pengelolaan keuangan yang kaku, tidak mandiri dan fleksibel. Akibatnya program dan kegiatan pelatihan bagi ASN tidak dapat alokasi dana yang cukup. Permendagri Nomor 79 Tahun 2018 tentang Badan Layanan Umum Daerah membuka peluang lembaga pelatihan melakukan perbaikan dalam system pengelolaan keuangan yang lebih mandiri dan fleksibel sebagai solusi terbatasnya sumber pembiayaan program dan kegiatan. Kajian kelayakan penerapan konsep BLUD di lembaga pelatihan perlu dilakukan. Kajian bertujuan menilai kelayakan penerapan BLUD di lembaga pelatihan dan memberikan rekomendasi pengambilan kebijakan pengembangan kelembagaan melalui BLUD. Kajian menggunakan pendekatan kualitatif dengan metode deskriptif. Instrumen penelitian melalui wawancara (in depth interview), studi literatur dan dokumentasi. Berdasarkan hasil kajian di peroleh gambaran pra kondisi lembaga pelatihan (BPSDMD Provinsi Kalimantan Selatan) dinilai sangat mendukung penerapan konsep BLUD. Kesiapan sumberdaya, kurikulum dan metode pelatihan, akreditasi, penjaminan mutu dan tersedianya sarana dan prasaran sangat baik dan lengkap. Dari perspektif persyaratan penerapan BLUD sebagaimana ketentuan yang mencakup persyaratan substantif, teknis dan administratif, berdasarkan hasil analisis dapat dinilai relevan dan terpenuhi. Hasil kajian dapat menjadi rujukan penerapan konsep BLUD yang merupakan terobosan dalam sistem pengelolaan keuangan yang lebih mandiri dan fleksibel untuk mengatasi permasalahan terbatasnya anggaran program dan kegiatan.   Kata Kunci : pengelolaan keuangan, BLUD, fleksibilitas, mandiri     Abstract The development of information technology provides opportunities for training institutions to innovate in digital-based programs of competency development for the State Civil Aparatus. The ability to take advantage of every opportunity and optimize the use of resources are the keys to be able to compete in the era of disruption. One of the problems in developing the competence of personnel in training institutions is the limited budget. The cause is the application of a financial management system that is rigid, not independent and inflexible. As a result, sufficient fund for training program and activities for civil servan, cannot be allocated. Permendagri Number 79 of 2018 concerning Regional Public Service Bodies opens opportunities for training institutions to make improvements in a more independent and flexible financial management system as a solution to limited sources of funding for programs and activities. A study on the feasibility of implementing the BLUD concept in training institutions needs to be carried out. The objective of this study is to assess the feasibility of implementing BLUD in training institutions and to provide recommendations for institutional development policy making through the BLUD. The study a qualitative approach with descriptive methods. Research instruments through interviews (in-depth interviews), literature study and documentation. Based on the results of the study, a pre-condition description of the training institute (BPSDMD of South Kalimantan Province) which was considered to be very supportive of the implementation of the BLUD concept. The readiness of resources, curriculum and training methods, accreditation, quality assurance and the availability of facilities and infrastructure very good and complete. From the perspective of BLUD implementation requirements as well as provisions covering substantive, technical and administrative requirements, based on the analysis results can be considered relevant and fulfilled. The results of the study can serve as a reference for implementing the BLUD concept, which is a breakthrough in a more independent and flexible financial management system to overcome the problem of limited program and activity budgets. Keywords: financial management, BLUD, flexibility, independent