EFFECTIVENESS OF FINANCIAL AND NON-FINANCIAL ACCOUNTABILITY GOVERNANCE IN VOCATIONAL HIGH SCHOOLS OF REGIONAL PUBLIC SERVICE AGENCIES IN WEST JAVA

Abstract

The BLUD (Regional Public Service Agency) program has been and is still being implemented in Vocational High Schools (SMKN) in West Java from 2022 to 2025. This study aims to assess whether the governance of BLUD in SMKN is effective according to implementation standards and criteria. It adopts a program evaluation approach using the CIPP model (Context, Input, Process, Product/Output). The data analysis technique includes qualitative analysis and descriptive statistics. To evaluate the overall effectiveness of BLUD governance across the four CIPP aspects, the Glickman quadrant model is applied. The findings show: 1) SMKN BLUDs in West Java implement their programs, financial, and non-financial activities based on the legal framework provided by the Governor of West Java, which serves as a standard reference. 2) Financial and non-financial accountability in SMKN BLUDs is reflected through their governance structure, particularly the presence of leaders and appointed BLUD managers. 3) Based on data from surveys, in-depth interviews, and field observations analyzed using the Glickman quadrant, the financial and non-financial accountability aspects fall into Quadrant II, indicating an effective level of governance.