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All Journal Studies in Economy and Public Policy Studi Akuntansi dan Bisnis Indonesia
Yundy Hafizriandra
Universitas Cenderawasih, Jayapura, Papua, Indonesia
Economics, Econometrics & Finance

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Analysis of perceptions on the effectiveness and efficiency of financial management of Regional Public Service Agencies (BLUD) at the Regional Public Hospital (RSUD) of Mimika Regency Rahma Usman; Mesak Iek; Yundy Hafizriandra
Studies in Economy and Public Policy Vol. 1 No. 2 (2025): November
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sepp.v1i2.3719

Abstract

Purpose: This study aims to analyze the perception of employees and patients regarding the effectiveness and efficiency of financial management at the Regional Public Service Agency (BLUD) of Mimika District Hospital. Research/methodology: A quantitative descriptive approach was used, with data collected through Likert-scale questionnaires distributed to financial management staff at RSUD Mimika. Descriptive statistics were applied to analyze the data. Patient satisfaction was also assessed using the SERVQUAL model, which covers tangibles, reliability, responsiveness, assurance, and empathy. Results: The study found that the financial effectiveness of RSUD Mimika between 2021 and 2023 was only 23%, meaning revenue realization reached just a quarter of the target. Efficiency stood at 90.88%, classified as “less efficient,” indicating suboptimal budget utilization. Staff satisfaction was moderate, reflecting shortcomings in equipment, communication, and welfare policies. Patient satisfaction was relatively high in core services but only moderate in supporting aspects, such as waiting facilities, information clarity, and emergency responsiveness. Conclusions: Although the BLUD financial model provides flexibility, RSUD Mimika still faces low revenue realization and efficiency challenges. Employee and patient satisfaction levels show that BLUD implementation has not yet translated into consistent service quality improvements or operational sustainability. Limitations: This study is limited to one institution and uses perception-based data without triangulation from financial audits or qualitative interviews, limiting its generalizability. Contribution: The study contributes empirical evidence on BLUD implementation in regional hospitals, offering insights for strengthening health financial governance and guiding future reforms.
The Influence of Efficiency and Effectiveness in the Utilization of School Operational Assistance Funds on the Quality of Teaching and Learning Services: A Case Study at SMP Negeri 12 Mimika and SMP Negeri Naena Muktipura Fitri Dyan Agustin; Mesak Iek; Yundy Hafizriandra
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 3 (2025): July
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v1i3.247

Abstract

Purpose: This study examines how efficiency and effectiveness in using BOS funds influence the quality of teaching and learning at two junior high schools in Papua—SMPN 12 Mimika and SMPN Naena Muktipura. Methodology/approach: A mixed-method approach was used, combining surveys, interviews, observations, and document analysis. Quantitative data were analyzed with multiple linear regression, while qualitative insights were examined through content analysis. Results/findings: Efficiency (B = 0.670) and effectiveness (B = 0.553) significantly improve service quality. SMPN 12 Mimika performed better overall in fund use, facilities, and teacher training. Conclusions: Efficient and effective use of BOS funds significantly improves teaching and learning quality. Efficient fund management has a stronger effect, especially in enhancing facilities and teacher training, highlighting the need for transparent and well-targeted BOS fund utilization. Limitations: Limited to two schools in Papua, reducing generalizability. Broader studies are needed. Contribution: Provides empirical evidence for improving BOS fund use and educational policy in under-resourced schools.
Co-Authors Fitri Dyan Agustin Mesak Iek Rahma Usman