Akuntabilitas dan transparansi pengelolaan dana Bantuan Operasional Kesehatan (BOK) studi kasus pada puskesmas Sonder Kabupaten Minahasa

The Health Operational Assistance Fund (BOK) is a government program designed to support promotive and preventive health services at community health centers (Puskesmas). This study aims to evaluate the accountability and transparency in managing BOK funds at Sonder Health Center, Minahasa Regency. A qualitative descriptive approach was employed, with data collected through in-depth interviews, observation, and document analysis. The findings reveal that the accountability of BOK fund management has been implemented in accordance with the Ministry of Health’s technical guidelines and reporting mechanisms. However, transparency is still limited, as information disclosure remains primarily internal and has not been fully accessible to the public. These results highlight the need for strengthening public participation, improving administrative capacity, and enhancing communication strategies to ensure better governance of public health financing. The study contributes to the discourse on public financial management by emphasizing the importance of transparency and accountability in local health governance.