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This document summarizes a thesis analyzing the flexibility of financial management at community health centers in Banjar Regency, Indonesia that were established as full-status public service agencies (BLUD). The study examines two community health centers, Martapura and Gambut, that were designated as full BLUDs in 2014. The study found that after becoming full BLUDs, the performance of Martapura community health center decreased by an average of 10% while Gambut decreased by 1%. Additionally, both health

Author

Haruto Yamazaki

Language

EN