Pengaruh Akuntabilitas dan Transparansi terhadap Pelayanan Dana Bantuan Operasional Kesehatan pada Dinas Kesehatan Kota Medan

Abstract

The phenomenon shows that the quality of health services supported by Health Operational Assistance funds at Dinas Kesehatan Kota Medan still faces various challenges in implementing good governance principles. Accountability and transparency are two essential elements in the effective management of public funds. The lack of information disclosure and compliance with reporting procedures often becomes a barrier that can affect the quality of health services received by the community. This study aims to analyze the influence of accountability on the management of Health Operational Assistance funds, the influence of transparency on the management of Health Operational Assistance funds, and the simultaneous influence of accountability and transparency on the management of Health Operational Assistance funds at Dinas Kesehatan Kota Medan. This research employs a quantitative approach with an associative method, aiming to identify the relationship between independent variables (accountability and transparency) and the dependent variable (management of Health Operational Assistance funds). The study involved a sample of 60 respondents selected using a simple random sampling technique. Primary data were collected through questionnaires, while secondary data were obtained from literature reviews. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis. The results of the study show that accountability has a significant influence on the management of Health Operational Assistance funds. This indicates that timely, accurate, and procedurally compliant reporting can improve the effectiveness and efficiency of service delivery. Transparency also has a significant influence on the management of Health Operational Assistance funds, as information disclosure and data accessibility enhance institutional trust and improve service quality. Simultaneously, accountability and transparency demonstrate a significant influence on the management of Health Operational Assistance funds, with a strong relationship between the independent variables and the dependent variable. This study recommends that Dinas Kesehatan Kota Medan improve accountability through more detailed reporting and enhance transparency by providing easily accessible information to relevant stakeholders. These measures are expected to support the implementation of better governance and increase public trust in the management of public funds.