FINANCIAL GOVERNANCE OF BLUD COMMUNITY HEALTH CENTERS AS AN INSTRUMENT FOR PUBLIC VALUE CREATION IN REGIONAL HEALTH SERVICES
Keywords:
accountability, financial governance, primary healthcare, public value, Regional Public Service AgencyAbstract
The transformation of public sector governance has increasingly emphasized the creation of public value as a key indicator of organizational performance, particularly in the health sector where service quality and public trust are essential outcomes. In this context, the implementation of the Regional Public Service Agency financial management scheme has provided Community Health Centers with greater flexibility in managing financial resources while maintaining accountability and transparency. This study aims to examine the role of financial governance in Community Health Centers operating under the Regional Public Service Agency model as an instrument for creating public value in regional health services. The research employed a quantitative explanatory design conducted at Singosari Community Health Center and Sumbermanjing Kulon Community Health Center in Malang Regency, both of which have implemented the Regional Public Service Agency financial management system. Data were collected through questionnaires distributed to health personnel, administrative staff, managers, and financial officers involved in service delivery and financial management. The data were analyzed using descriptive statistics and simple linear regression. The findings indicate that financial governance has a positive and significant effect on public value creation. Financial management characterized by flexibility, accountability, transparency, and institutional capacity contributes to the improvement of service quality, accessibility of health services, public trust, and institutional legitimacy. The study demonstrates that financial governance functions not merely as an administrative mechanism for ensuring regulatory compliance but also as a strategic instrument for transforming public resources into tangible social benefits. These findings contribute to the development of public value governance theory by highlighting the relationship between financial governance and public value creation in primary healthcare institutions. From a practical perspective, the study provides empirical evidence that strengthening financial governance can support sustainable improvements in regional health service delivery and reinforce the public value orientation of health sector reforms.
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