Administrative Delay and Non-Compliance in Health Operational Fund (BOK) Accountability Reports: An Analysis from the Perspective of the Regional Financial and Asset Management Agency (BKAD) of Sumbawa Regency

Alifya Nur Anggraeny; Ahmad Jibrail

doi:10.63922/ijebir.v5i03.3301

Alifya Nur Anggraeny Accounting Study Program, Faculty of Economics and Business, Sumbawa University of Technology
Ahmad Jibrail Accounting Study Program, Faculty of Economics and Business, Sumbawa University of Technology

DOI: https://doi.org/10.63922/ijebir.v5i03.3301

Keywords: Administrative Bottleneck, Agency Theory, BOK Fund, SIPD RI, Stewardship Theory.

Abstract

The accumulation of Health Operational Assistance (BOK) fund Accountability Reports (LPJ) at the Regional Financial and Asset Management Agency (BKAD) of Sumbawa Regency has become a critical bottleneck in the regional accountability cycle. This study aims to analyze the verification mechanism, identify the root causes of administrative bottlenecks, and formulate mitigation strategies to address reporting delays. Employing a descriptive qualitative approach, data were collected through in-depth interviews with four key informants, direct observation, and documentary analysis of fiscal year 2025 LPJ documents. The findings indicate that the tiered verification mechanism functions as an internal control instrument designed to mitigate information asymmetry, consistent with Agency Theory. However, its effectiveness is impaired by systemic fragmentation arising from the non-integrated concurrent use of the E-Renggar and SIPD RI applications, which compels verifiers to perform repetitive manual reconciliation and inefficient double-input procedures. Through the analytical lens of Stewardship Theory, this study further identifies human resource competency constraints at the Community Health Centers (Puskesmas) level, attributable to the dual roles imposed upon medical personnel who simultaneously serve as financial administrators. This study recommends the harmonization of information systems and a strategic transformation of BKAD's institutional role toward that of a technical facilitator, to preserve the integrity of regional financial reporting and mitigate systemic risks to external audit opinions.

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