DESAIN IMPLEMENTASI BADAN LAYANAN UMUM DAERAH PADA SEKOLAH MENENGAH KEJURUAN SEBAGAI PENGUATAN PEMBELAJARAN BERBASIS INDUSTRI

Abstract

This article aimed to reveal the practice of BLUD implementation in SMK Negeri
1 Jenangan Ponorogo. Considering from 2110 vocational schools in East Java, only 20 being
BLUD status. And out of 45 vocational schools in Ponorogo, only 1 being BLUD status.
This research is important to do because considering the existence of BLUD itself is oriented
to the development of teaching factory, so, the result from this research can be used as a
model for another institutions. And based on the search and the knowledge of Researcher,
no one research on BLUD practice in vocational education institutions. This research used a
qualitative approach with a case study type. The analysis used the basic concepts of analysis
by Mathew B. Miles and A. Michael Huberman. This study concludes: first, the organization
management of the BLUD is carried out by creating a organizational structure that focused on
BLUD financial administration called the BLUD Financial Administration Manager. Second,
the financial management of the BLUD is carried out by making a number of documents
that support the operation of the BLUD financial administration. These documents include
the Rencana Kerja Anggaran (RKA) and Dokumen Pengelolaan Anggaran (DPA) whose
implementation is assisted by the BLUD operator. Third, the management of BLUD
accountability is carried out by assessing performance and financial absorption through
the steps of establishing financial and performance indicators, assessing performance and
finance, continued clarifying and finding solutions to improve existing processes.