Habitus and Financial Management Practices at BLUD Community Health Centers: A Phenomenological Study of Non-Accounting Actors

Abstract

This study aims to understand financial management practices by non-accounting actors at Community Health Centers (Puskesmas) operating as Regional Public Service Agencies (BLUD) and to explain how experience, capacity, and organizational context shape these practices. The study employs a qualitative approach with a phenomenological design within an interpretive paradigm. Data were collected through in-depth interviews, non-participant observation, and document analysis, and were subsequently analyzed using interpretive thematic analysis within the framework of Pierre Bourdieu’s Theory of Practice. The research informants were BLUD Puskesmas financial managers with non-accounting educational backgrounds who were directly involved in BLUD financial management and reporting. The results indicate that financial management practices are shaped through a process of adaptation to the BLUD system, work experience, learning from practice, and interactions with various parties within the organization and local government. The implementation of the BLUD model provides flexibility in budget management but also increases the complexity of administrative and financial reporting. Financial management is carried out through collaborative practices, the use of financial information systems, and adaptive strategies such as consultation, self-directed learning, and work discipline to cope with administrative pressures and limitations in formal accounting competencies. This study demonstrates that BLUD financial management practices are not solely determined by formal rules but also by the subjective experiences and social dynamics of non-accounting actors in performing financial functions at the operational level.