Strategy for Improving The Performance of Assistant Expenditure Treasurers at Community Health Centers Within The Working Area of The Sukabumi City Health Office

Rosita Hamid, Eka
Rahman, Abdul
Gedeona, Hendrikus Triwibawanto
Nurliawati, Nita

JURNAL MANAJEMEN MOTIVASI
Vol 22 No 1 (2026): Jurnal Manajemen Motivasi

This study examines strategies to improve the performance of Assistant Expenditure Treasurers (BPP) at Community Health Centers under the Sukabumi City Health Office, where non-financial backgrounds and dual roles reduce reporting accuracy and timeliness. The study aims to formulate priority improvement strategies. A mixed-methods approach was applied using interviews, observations, document review, SWOT analysis, IFAS–EFAS matrices, and the Analytical Hierarchy Process (AHP). Results place the organization in Quadrant I (aggressive), prioritizing continuous financial coaching clinics, followed by integrated digital SOP development and BLUD-oriented restructuring. These strategies strengthen accountability, efficiency, and sustainable financial governance.