ANALISIS IMPLEMENTASI POLA PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM TERHADAP LAYANAN KESEHATAN DI RUMAH SAKIT ANGKATAN LAUT DR. MIDIYATO SURATANI UNTUK MENDUKUNG KESEJAHTERAAN PRAJURIT TNI AL DI TANJUNGPINANG

This study analyzes the implementation of the Public Service Agency Financial Management Pattern (PPK-BLU) at the Dr. Midiyato Suratani Naval Hospital (Rumkital) and its contribution to the welfare of Indonesian Navy personnel in Tanjungpinang. A descriptive qualitative approach was used through in-depth interviews, observations, and documentation studies. The data were analyzed using Miles and Huberman's interactive model (reduction, presentation, and conclusion drawing). The results showed that PPK-BLU provided budget flexibility, enabling improvements in health facilities and services for soldiers. This flexibility improved quality, expanded access, and increased operational efficiency. However, there are challenges in the form of limited human resources, complex administrative procedures, and suboptimal utilization of information technology. These obstacles emphasize the need for managerial reform and technical support to maximize the benefits of BLU. Theoretically, this study confirms the relevance of BLU implementation in military hospitals and enriches the literature on financial flexibility in public organizations. Practically, this study recommends the recruitment and training of specialized health personnel, the simplification of bureaucratic processes, and the development of an integrated hospital management information system. Further research is recommended to examine the long-term impact of BLU on health and military welfare indicators in various regions to make the results more generalizable. Cross-institutional collaboration is also important to accelerate implementation and overcome strategic challenges, so that this model truly supports the welfare of soldiers and strengthens military health services.