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Peraturan Bupati ini menetapkan pola tata kelola bagi Unit Pelaksana Teknis Daerah (UPTD) Pusat Kesehatan Masyarakat (Puskesmas) di lingkungan Kabupaten Aceh Barat Daya yang menerapkan Pola Pengelolaan Keuangan Badan Layanan Umum Daerah (BLUD). Tujuan utamanya adalah untuk meningkatkan efektivitas, efisiensi, transparansi, dan akuntabilitas dalam pelayanan kesehatan masyarakat dengan menerapkan praktik bisnis yang sehat.

Secara substansial, peraturan ini mengatur kelembagaan BLUD Puskesmas yang terdiri atas Pemimpin (Kepala Puskesmas), Pejabat Keuangan, dan Pejabat Teknis yang diangkat oleh Bupati. Pemimpin BLUD bertanggung jawab atas operasional dan keuangan, sementara Pejabat Keuangan mengelola aspek anggaran dan akuntansi, serta Pejabat Teknis bertanggung jawab atas pelayanan operasional. Peraturan ini juga mengelompokkan fungsi Puskesmas ke dalam fungsi pelayanan (UKM dan UKP) serta fungsi pendukung (manajemen dan dukungan lintas klaster).

Selain itu, diatur mengenai pengelolaan sumber daya manusia yang dapat berasal dari Pegawai Negeri Sipil, Pegawai Pemerintah dengan Perjanjian Kerja, maupun tenaga profesional. Peraturan ini juga menetapkan mekanisme pembinaan oleh Kepala Dinas Kesehatan dan PPKD, serta pengawasan internal melalui Satuan Pengawas Internal dan Dewan Pengawas bagi Puskesmas yang memenuhi kriteria pendapatan atau aset tertentu.

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REGENT OF SOUTHWEST ACEH
PROVINCE OF ACEH

REGULATION OF THE REGENT OF SOUTHWEST ACEH
NUMBER 13 OF 2026
ON
GOVERNANCE PATTERN OF THE REGIONAL PUBLIC SERVICE AGENCY OF THE REGIONAL TECHNICAL IMPLEMENTATION UNIT OF THE HEALTH OFFICE COMMUNITY HEALTH CENTER WITHIN THE SOUTHWEST ACEH REGENCY

WITH THE BLESSINGS OF GOD ALMIGHTY
REGENT OF SOUTHWEST ACEH,

Considering :

that the Regional Technical Implementation Unit of the Community Health Center as a Government-owned Primary Health Care Facility that provides health services to the

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