Measuring Institutional Readiness for BLUD Financial Management in Community Health Centers: A CMM-Based Analysis from Indonesia

DOI

10.2991/978-94-6463-994-0_9How to use a DOI?

Keywords

Community Health Centers; Financial Management; Institutional Readiness

Abstract

This study aims to measure the level of institutional readiness of Community Health Centers (Puskesmas) in managing Regional Public Service Agency (BLUD)-based financial management using the Capability Maturity Model (CMM) approach. The method used was a descriptive quantitative approach with a survey of 82 Community Health Centers in South Sumatra Province, Indonesia. The research instrument was developed based on the five CMM maturity levels, and data were collected through questionnaires completed by the heads of Community Health Centers. The results showed that the majority of Community Health Centers (42.86%) were at Level 1 – Initial, indicating undocumented financial processes and reliance on individuals. Only 8.16% reached Level 5 – Optimizing. The main inhibiting factors were low financial literacy, unavailability of SOPs, weak information systems, and institutional commitment. The novelty of this study lies in the use of the CMM framework to systematically assess institutional readiness in the public health sector, a previously rarely applied approach. This study provides a practical contribution in designing readiness-based interventions and suggests the development of a BLUD readiness monitoring dashboard. These results are important for supporting transparency and accountability in healthcare financial management.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Evada Dewata
AU  - Hadi Jauhari
AU  - Eka Jumarni Fithri
AU  - Arrum Ramandani
AU  - Mutiara Dwi Kusnadi
AU  - Suci Indah Permata Sari
PY  - 2026
DA  - 2026/02/23
TI  - Measuring Institutional Readiness for BLUD Financial Management in Community Health Centers: A CMM-Based Analysis from Indonesia
BT  - Proceedings of the 24th Malaysia-Indonesia International Conference on Economics, Management, and Accounting (The 24th MIICEMA) in conjunction with The 9th Sriwijaya Economics, Accounting, and Business Conference (The 9th SEABC) (MIICEMA-SEABC 2025)
PB  - Atlantis Press
SP  - 121
EP  - 131
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-994-0_9
DO  - 10.2991/978-94-6463-994-0_9
ID  - Dewata2026
ER  -