Rumah Sakit Badan Layanan Umum (RS BLU) Kementerian Kesehatan mempunyai fungsi yang unik, yaitu sebagai pusat pelayanan kesehatan, pusat pendidikan, serta penelitian. RS BLU juga mempunyai sumber pendapatan khusus di luar rupiah murni APBN, yang didapatkan dari hasil pelayanan dan non pelayanan. Sumber pendapatan BLU ini termasuk ke dalam Penerimaan Negara Bukan Pajak dan dapat dikelola sendiri oleh RS BLU. Antara tahun 20112015 terjadi peningkatan terhadap pendapatan RS BLU namun bantuan APBN juga mengalami peningkatan. Untuk itu perencanaan anggaran sampai kepada pemanfaatan anggaran belanja RS BLU harus diupayakan sebaik mungkin, sehingga efektivitas dan efisiensi pemanfaatan APBN dapat lebih optimal. Penelitian ini membahas tentang analisis pemanfaatan anggaran belanja Rumah Sakit Badan Layanan Umum di wilayah Jakarta, Bogor, dan Tangerang tahun 2014 dengan menggunakan data kuantitatif yang diolah dengan cara tabulasi silang dan data kualitatif berupa hasil wawancara mendalam dan telaah dokumenhasil penelitian menyatakan bahwa karakteristik RS serta sumber dana memiliki kontribusi terhadap pemanfaatan anggaran belanja RS BLU

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The Ministry of Health's Public Service Agency Hospital (BLU RS) has a unique function, namely as a health care center, education center, as well as research center. RS BLU also has special revenue sources beyond APBN budget, which is obtained from the service and nonservice unit. BLU source of income is included in the Non-Tax Revenues and can be managed by the RS BLU itself. Between the years of 2011-2015 there was an increase to the income of RS BLU, but subsidy of APBN was also increasing. In order to optimize the effectiveness and efficiency of APBN's utilization, RS BLU's budget planning and utilization should be pursued as good as possible. This study discusses the analysis of budget's utilization of MoH's Public Service Agency Hospitals in Jakarta, Bogor, and Tangerang during the year of 2014 by using quantitative data that is processed by cross-tabulation technique and qualitative data from indepth interviews and document analysis. The study states that the characteristics of the RS BLU and funding sources have contributed to the budget utilization of RS BLU