Analisis Akuntabilitas, Transparansi, Dan Efektivitas Pengelolaan Dana Bantuan Operasional Kesehatan (BOK) (Studi Kasus Di Puskesmas Wanasaba Kabupaten Lombok Timur)

Alfi Sani (Universitas Mataram)
Nur Fitriyah (Universitas Mataram)

Jurnal Riset Mahasiswa Akuntansi
Vol. 6 No. 2 (2025): Jurnal Riset Mahasiswa Akuntansi, Juni 2026

This study aims to examine the accountability, transparency, and effectiveness of BOK funds at the Wanasaba Community Health Center. The research method employed was qualitative descriptive, with data collection techniques including observation, interviews, and documentation. There were three informants in this study: the health center director, the BOK treasurer, and a BOK technical staff member. The findings indicate that the accountability of BOK funds—as measured by indicators of fund utilization at the health center level, financial accountability, and record-keeping—can be considered accountable, although there are challenges in the reporting process. Regarding the transparency of BOK fund management, as assessed by the indicators of informativeness and openness, the provision of information and the openness of information regarding BOK fund management can be considered good or transparent, although the disclosure of information about BOK fund management to the public or stakeholders is limited to cross-sectoral activities. Furthermore, the effectiveness of BOK fund management, as assessed by the achievement of targets, the amount of budget allocated to programs,and the attainment of overall objectives, can be considered effective.