Menuju Tata Kelola Keuangan Daerah yang Akuntabel: Rekonstruksi Komprehensif Sistem Pengukuran Kinerja BLUD

Abstract

This study aims to reconstruct the performance measurement system of BLUDs (Badan Layanan Umum Daerah – BLUD) in supporting accountable regional financial governance. It analyzes the influence of institutional pressure on the performance measurement system, the impact of the performance measurement system on financial accountability and regional financial governance, and the mediating role of financial accountability.

This research was conducted at RSUD dr. Soedarso, West Kalimantan Province, located Sui Raya Dalam, Pontianak City. Data were collected using questionnaires and analyzed using the SmartPLS structural equation modeling method, involving a sample of 106 structural officials.The findings reveal that institutional pressure exerts a positive and significant effect on the BLUD performance measurement system. The performance measurement system positively and significantly affects financial accountability, while its effect on regional financial governance is significant with a negative direction. Furthermore, financial accountability has a positive and significant impact on regional financial governance. Mediation testing demonstrates that financial accountability successfully mediates the relationship between the performance measurement system and regional financial governance.

These findings indicate that financial accountability serves as a strategic mechanism linking the performance measurement system to regional financial governance. Therefore, the reconstruction of the BLUD performance measurement system should shift from a purely administrative orientation toward a system integrated with financial accountability and governance outcomes to effectively support transparency, responsibility, efficiency, and accountable regional financial governance.

Keywords: BLUD, Institutional pressure, The performance measurement system, financial accountability.