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

Year: 2025

Type: article

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.

Source: Formosa Journal of Multidisciplinary Research

DOI: 10.55927/fjmr.v4i4.156

Authors: Muhammad Ayub Qonaa Mukti, Sri Trisnaningsih

Institution: University of Pembangunan Nasional Veteran Jawa Timur

Language: English

Topic: Economic Growth and Fiscal Policies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4410062279

FWCI:

Cites: 6

Cited by:

Related to: 10