Journal of Economic, Finance Research and Review (JEFRR) · Research article · Open access
Analysis of the Implementation of BLUD Financial Management on the Sustainability of Public Health Center Services
Scolastika Andyna Tiara Kusuma, Fitri Zulvina
31 January 2026 · Vol. 2, Issue 1, pp. 50-57
DOI: 10.65150/EP-jefrr/V2E1/2026-06
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What is this article about?
The Regional Public Service Agency (BLUD) framework represents a key fiscal innovation within Indonesia’s decentralized health governance system, allowing public institutions such as Puskesmas to manage finances with greater flexibility while maintaining accountability. This study aims to systematically analyze the implementation of BLUD financial management and its impact on the sustainability of public health center services in Indonesia.
Article at a glance
- Published
- 31 January 2026
- Volume / issue / pages
- Vol. 2, Issue 1, pp. 50-57
- ISSN
- 3051-3650 (online) · 3051-3642 (print)
- Licence
- CC BY 4.0 — free to read and reuse with attribution
- Peer review
- Double-blind, at least two independent reviewers
- Publisher
- EP Journals Group
Abstract
The Regional Public Service Agency (BLUD) framework represents a key fiscal innovation within Indonesia’s decentralized health governance system, allowing public institutions such as Puskesmas to manage finances with greater flexibility while maintaining accountability. This study aims to systematically analyze the implementation of BLUD financial management and its impact on the sustainability of public health center services in Indonesia. Using the Systematic Literature Review (SLR) method under the PRISMA protocol, 25 peer-reviewed studies published between 2015 and 2025 were reviewed from both international and SINTA-indexed journals. The analysis incorporated four dimensions: financial autonomy, accountability mechanisms, efficiency of resource utilization, and service sustainability outcomes. The results show that financial autonomy under the BLUD mechanism enhances operational efficiency and service innovation, but the degree of success depends strongly on governance capacity, digitalization, and leadership quality. Regions with robust internal control systems and skilled managers experience improved service sustainability, whereas weaker administrative environments face challenges in accountability and reporting. The study concludes that BLUD financial management contributes positively to sustainable health service delivery when supported by standardized oversight and continuous institutional development. The implication of this review is that Indonesia’s fiscal decentralization should prioritize the balance between flexibility and control to ensure equitable, efficient, and accountable health service governance.
Keywords: BLUD financial management, public health center, fiscal autonomy, accountability, service sustainability
Cite this article
Scolastika Andyna Tiara Kusuma, & Fitri Zulvina (2026). Analysis of the Implementation of BLUD Financial Management on the Sustainability of Public Health Center Services. Journal of Economic, Finance Research and Review, 2(1), 50-57. https://doi.org/10.65150/EP-jefrr/V2E1/2026-06
@article{Scolastika2026,
title = {Analysis of the Implementation of BLUD Financial Management on the Sustainability of Public Health Center Services},
author = {Scolastika Andyna Tiara Kusuma and Fitri Zulvina},
journal = {Journal of Economic, Finance Research and Review},
year = {2026},
volume = {2},
number = {1},
pages = {50-57},
doi = {10.65150/EP-jefrr/V2E1/2026-06},
url = {https://doi.org/10.65150/EP-jefrr/V2E1/2026-06}
}Questions about this article
Who wrote this article?
Scolastika Andyna Tiara Kusuma, Fitri Zulvina.
Where and when was it published?
In Journal of Economic, Finance Research and Review, Volume 2, Issue 1, pages 50-57, published by EP Journals Group on 31 January 2026.
Is this article free to read?
Yes. It is open access under a Creative Commons Attribution 4.0 (CC BY 4.0) licence, so anyone can read, share and reuse it with attribution.
What is the DOI of this article?
10.65150/EP-jefrr/V2E1/2026-06 (https://doi.org/10.65150/EP-jefrr/V2E1/2026-06).
How do I cite this article?
APA: Scolastika Andyna Tiara Kusuma, & Fitri Zulvina (2026). Analysis of the Implementation of BLUD Financial Management on the Sustainability of Public Health Center Services. Journal of Economic, Finance Research and Review, 2(1), 50-57. https://doi.org/10.65150/EP-jefrr/V2E1/2026-06
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