JOURNAL LA MEDIHEALTICO
Vol. 7 No. 2 (2026): Journal La Medihealtico

Factors Influencing the Enhancement of Flexibility and Accountability in Financial Management Services under the BLUD Scheme at Community Health

Ukas, Muhammad (Unknown)
Akbar, Izaak Zoelkarnain (Unknown)
Ilmi, Bahrul (Unknown)
Yunani, Ahmad (Unknown)
Erlyani, Neka (Unknown)

Article Info

Publish Date
30 Apr 2026

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

Copyrights © 2026




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
JOURNAL LA MEDIHEALTICO
Website

Abbrev

JournalLaMedihealtico

Publisher

Newinera Publisher

Subject

Health Professions Medicine & Pharmacology Nursing Public Health Veterinary

Description

Journal La Medihealtico is peer reviewed, open access Academic and Research Journal which publishes Original Research Articles, Review Article, Case Report editorial comments etc. in all fields of medical sciences and health sciences including Health Care Delivery, Health Care Research, ...