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All Journal Formosa Journal of Multidisciplinary Research (FJMR)
Muhammad Ayub Qonaa Mukti
Universitas Pembangunan Nasional “Veteran” Jawa Timur
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Social Sciences

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Decentralization in Regional Public Service Agencies: A Behavioral Accounting Study of the Case of Nunukan Regional Hospital Muhammad Ayub Qonaa Mukti; Sri Trisnaningsih
Formosa Journal of Multidisciplinary Research Vol. 4 No. 4 (2025): April 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v4i4.156

Abstract

This study analyze deviation behavior in management finances at Nunukan Regional Hospital as a Regional Public Service Agency (BLUD), with focus on influence decentralization to practice corruption. Findings show that freedom budget without supervision adequate open opportunity abuse, such as duplication transactions and use of public funds For interest personal. This case reflect weakness internal control and implementation system control risk. The impact No only harm state finances, but also disrupts service health and reduce trust public towards governance​ area.
Co-Authors Sri Trisnaningsih