Decentralization in Regional Public Service Agencies: A Behavioral Accounting Study of the Case of Nunukan Regional Hospital

Muhammad Ayub Qonaa Mukti; Sri Trisnaningsih

doi:10.55927/fjmr.v4i4.156

Authors

Muhammad Ayub Qonaa Mukti Universitas Pembangunan Nasional “Veteran” Jawa Timur
Sri Trisnaningsih Universitas Pembangunan Nasional “Veteran” Jawa Timur

DOI:

https://doi.org/10.55927/fjmr.v4i4.156

Keywords:

Decentralization, BLUD, Corruption, Accounting Behavior

Abstract

This study analyze deviation behavior in management finances at Nunukan Regional Hospital as a Regional Public Service Agency (BLUD), with focus on influence decentralization to practice corruption. Findings show that freedom budget without supervision adequate open opportunity abuse, such as duplication transactions and use of public funds For interest personal. This case reflect weakness internal control and implementation system control risk. The impact No only harm state finances, but also disrupts service health and reduce trust public towards governance area.

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