This research aims to understand the giving of meaning by the actors in Puskesmas X about Puskesmas X's organizational change towards BLUD viewed from the aspect of service and accounting. This research is a phenomenology using case study as the research strategy. This research took place in Puskesmas X. The research data were generated from interviewing the research informants. The research informants are The Head of Puskesmas X, Puskesmas X's chamberlains, and medical staff. The results of this research show that the Puskesmas X's actors who indirectly participate in making financial reports tend to accept BLUD, while the actors who directly participate in making financial reports tend to resist BLUD.

The quality of accounting information cannot be separated from the adopted accounting standards. More than 87% of countries worldwide have implemented IFRS standards as financial guidelines in their countries. The goal of IFRS is to make companies more transparent and flexible in producing accounting information based on which users can predict future investment values. The purpose of this article is a systematic literature review on the quality of accounting information associated with adopting IFRS. The sample of this study - 125 articles reviewed in four main classifications: research subject areas, measurement of accounting information quality, theoretical approaches, and research methods. Previous research was obtained from online databases such as Science Direct, Emerald Group, Sage Journal, and Taylor & Francis. The PICO framework in this study was applied to minimize bias from previous studies. The analysis results show that average the most articles on the quality of accounting information were found in journals categorized in the accounting field. Most studies have been found on the European continent regarding the quality of accounting information – 52 (37.7%). Determining the quality of accounting information requires several tests. As a result, 49 (38.8%) and 47 (37.1%) articles emphasize the accrual test model and value relevance model in assessing the quality of accounting information. The results show that 56 articles (44.8%) use the regression analysis method to test value relevance, accrual, and timely loss reporting models.

This study aims to find the significance of the actor on the change of Puskesmas (community health centre) into BLUD (regional public service agency) in the perspective of Institutional Theory and accounting role. This research uses qualitative method with phenomenological approach and interpretive paradigm. The data analysis stage is started from data collection through interview and documentation, reduction, presentation, and conclusion or verification. The results of this study show that the significance of actor of Puskesmas into BLUD from Coercive Isomorphism dimension in Institutional Theory perspective of is caused by the dominance of 100 Working Days Regulation and Program in the Government of Malang District. Besides, in terms of Mimetic Isomorphism dimension, there is a form of private model. Then, in Normative Isomorphism dimension, there were professional actors outside the organization adopting a certain concept related to PPK-BLUD (financial management system in regional public service agency). Meanwhile, if it was examined from the accounting role¬-particularly in Management Accounting-it intended to explore the Five-Years Annual Business Strategies and Budget Plans. In addition to this point, the internal control of medical supplies is identified from the perspective of Accounting Information System. Furthermore, in the aspect of Financial Accounting, it merely undertook SIMDA (regional management information system) without understanding the government accounting standards (SAP) and accrual accounting concept.

Penelitian ini dilakukan dengan menggunakan pendekatan  penelitian tindakan kelas yang bertujuan untuk meningkatkan prestasi mahasiswa dengan melalui kemandirian belajar. Berdasarkan hasil penelitian tindakan ini ditemukan bahwa prestasi mahasiswa dapat meningkat dari siklus tahap pertama ke siklus tahap kedua. Selain peningkatan prestasi mahasiswa tersebut, dari hasil penelitian ini diketahui bahwa mahasiswa yang mendapatkan nilai baik lebih dari 50%(mahasiswa yang mendapatkan nilai 80- 100 sebesar 52,38%). sedangkan untuk kemandirian mahasiswa dalam belajar ditunjukkan dari tindakan-tindakan yang telah dipilih dalam penelitian ini. Kata kunci: kemandirian, prestasi

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