Tesis ini menganalisis hubungan kinerja keuangan dan kinerja pelayanan pada IKU terhadap tingkat maturitas BLU pada Poltekkes Kemenkes. Dengan latar belakang bahwa capaian IKU yang relatif baik, belum berbanding lurus dengan tingkat maturitas BLU, diharapkan penelitian ini dapat memberi rekomendasi perbaikan IKU agar menunjang maturitas BLU. Penelitian dilakukan di lingkungan Direktorat Jenderal Sumber Daya Manusia Kesehatan Kementerian Kesehatan pada bulan Januari – Juni 2025. Studi ini menggunakan desain observasional cross sectional dengan pendekatan kuantitatif, menggunakan data capaian IKU dan tingkat maturitas BLU dari 18 Poltekkes Kemenkes yang sudah berstatus BLU pada tahun  2022 – 2023, dengan total 36 observasi. Hasil analisis menunjukkan bahwa dari 12 indikator yang diuji, hanya dua indikator yang berhubungan signifikan secara statistik terhadap tingkat maturitas BLU, yaitu persentase realisasi pendapatan BLU terhadap beban operasional pada kinerja keuangan dan kualitas kelembagaan pada kinerja pelayanan. Oleh karena itu, penelitian ini merekomendasikan perbaikan indikator IKU agar benar – benar menunjang maturitas BLU Poltekkes Kemenkes.

This thesis analyzes the relationship between financial performance and service performance on Key Performance Indicators (KPIs) against the BLU maturity rating at Poltekkes Kemenkes (Health Polytechnics under the Ministry of Health). Given that relatively good KPI achievements have not been directly proportional to the BLU maturity rating, this research is expected to provide recommendations for improving KPIs to support BLU maturity. The research was conducted within the Directorate General of Health Human Resources, Ministry of Health, from January to June 2025. This study employed a cross-sectional observational design with a quantitative approach, utilizing KPI achievement data and BLU maturity rating from 18 Poltekkes Kemenkes institutions that had BLU status in 2022-2023, totaling 36 observations. The analysis results indicate that out of 12 indicators tested, only two indicators were statistically significant in relation to the BLU maturity rating: the percentage of BLU revenue realization against operational expenses in financial performance, and institutional quality in service performance. Therefore, this research recommends improvements to KPI indicators to genuinely support the BLU maturity of Poltekkes Kemenkes.