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Jurnal Ekonomi dan Bisnis Airlangga


Financial management regional public service board , decoupling , new institutional public health centers.


  1. Tri Agustiningsih
  2. M. Suyunus




    Public health centers (PHC) in sleman implement a mechanism of financial management regional public servise board (PPK-BLUD) to acquire flexibility in financial metical management. This decision had an impact on changes in the budget system of the traditional budget into perfomance-based budgeting and accounting system changes from a cash-based accounting into accrual-based accounting. By using the theoretical framwork of the new institutionalism, this research seeks to understand the process of institutionalization of budgetary 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 a person’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 attritude to the institutional isomorphism, coercive isomorphism , and decoupling in the process of change. Changes to the system have not been fully institutionalized in the understading of the actors executing BLUD. To assits the process of change , regires the professional to provide guidance and consultation so that changes implemented in accordance with the ultimate goal of improving quality of service to the community.


    Vol 26, Nomor 1, Tahun 2016


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