STRATEGI PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DALAM MENINGKATKAN KINERJA LAYANAN KAWASAN PARIWISATA DI BADAN OTORITA BOROBUDUR
Financial governance concept with flexibility in managing sound business practices. The application of PPK-BLU in tourism areas such as the Implementing Body of the Borobudur Authority in its implementation and strategy will become knowledge for the application of PPK-BLU in the management of other tourist areas.This study used qualitative research methods. The results of the study concluded that; 1). The process of forming BOB PPK-BLU is the mandate of Presidential Decree no. 46 of 2017 article 9 paragraph (5) which explains that the BOB financial management pattern applies the PPK-BLU in accordance with the provisions of the legislation. The application of PPK-BLU BOB aims to provide optimal services to the public and investors by applying the principles of efficiency and sound business. BOB received BLU status on June 28, 2021 based on the Decree of the Minister of Finance no. 259/KMK.05/2021 concerning the Appointment of the Implementing Body for the Borobudur Authority at the Ministry of Tourism and Creative Economy. 2). In order to meet the requirements regarding the Guidelines for the Management of Public Service Bodies, BOB has compiled supporting documents such as the Regulation of the Head of the BLU on Governance, the Regulation of the Minister of Finance on Service Tariffs, the Regulation of the Head of the BLU on the Management of Receivables, the Regulation of the Head of the BLU on the Procurement of Goods and Services, the Regulation of the Head of the BLU concerning Personnel and Decree of the Minister of Finance concerning Determination of Remuneration. 3). BOB's PPK-BLU strategy to improve the performance of tourism area services by compiling a strategic plan document to support the PPK-BLU implementation pattern includes elements of a service improvement strategy, financial management, human resource management, development of facilities and infrastructure, innovation and investment.