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All Journal JOURNAL LA MEDIHEALTICO
Ukas, Muhammad
Unknown Affiliation
Health Professions Medicine & Pharmacology Nursing Public Health Veterinary

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Factors Influencing the Enhancement of Flexibility and Accountability in Financial Management Services under the BLUD Scheme at Community Health Ukas, Muhammad; Akbar, Izaak Zoelkarnain; Ilmi, Bahrul; Yunani, Ahmad; Erlyani, Neka
Journal La Medihealtico Vol. 7 No. 2 (2026): Journal La Medihealtico
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallamedihealtico.v7i2.3224

Abstract

Transparent healthcare services has driven Community Health Centers (Puskesmas) to adopt the Financial Management Pattern of Regional Public Service Agencies (PPK-BLUD). This study aims to examine the factors influencing the flexibility and accountability of BLUD-based financial management within Community Health Centers in Kotabaru Regency. The research employs a literature review approach, utilizing content analysis of scholarly articles and relevant regulatory documents published within the last five years. The findings reveal that the effectiveness of BLUD implementation is predominantly shaped by four key determinants: the quality of human resources, regulatory frameworks, infrastructural capacity, and the structure of authority and governance
Co-Authors Ahmad Yunani Bahrul Ilmi Izaak Zoelkarnain Akbar, Izaak Zoelkarnain Neka Erlyani