Penguatan Tata Kelola Keuangan Badan Layanan Umum dalam Meningkatkan Nilai Publik: Analisis Strategic Triangle pada Pendidikan Penerbangan Indonesia
(Strengthening the Financial Governance of Public Service Agencies to Enhance Public Value: A Strategic Triangle Analysis of Indonesian Aviation Education)
DOI:
https://doi.org/10.31334/39p84b11Kata Kunci:
Badan Layanan Umum; Tata Kelola Keuangan; Pelayanan Publik; Strategic Triangle; Nilai Publik;Abstrak
Penelitian ini bertujuan untuk menganalisis secara kritis tata kelola kinerja keuangan Badan Layanan Umum (BLU) dalam meningkatkan pelayanan publik, dengan fokus pada BLU Pendidikan Matra Udara di Kementerian Perhubungan. Meskipun BLU memiliki fleksibilitas dalam pengelolaan keuangan, berbagai studi menunjukkan bahwa fleksibilitas tersebut belum sepenuhnya mampu meningkatkan kualitas layanan. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, melalui wawancara mendalam, studi dokumentasi, dan observasi terbatas. Analisis data dilakukan secara tematik dengan menggunakan kerangka Strategic Triangle yang mencakup dimensi public value, legitimacy and support, serta operational capacity. Hasil penelitian menunjukkan bahwa fleksibilitas keuangan BLU belum terkonversi secara optimal menjadi peningkatan nilai publik. Hal ini disebabkan oleh lemahnya tata kelola kinerja keuangan, terutama dalam perencanaan berbasis kinerja, keterbatasan kapasitas sumber daya manusia, serta belum optimalnya integrasi sistem informasi keuangan. Selain itu, ditemukan adanya ketidakseimbangan antar dimensi Strategic Triangle, di mana kapasitas operasional relatif lemah, legitimasi belum terintegrasi secara substantif, support stakeholder lintas sektoral yang perlu ditingkatkan, dan nilai publik belum optimal. Kesimpulan dari penelitian ini bahwa keberhasilan BLU dalam meningkatkan pelayanan publik sangat ditentukan oleh penguatan tata kelola keuangan yang integratif dan berbasis keseimbangan Strategic Triangle. Kebaruan penelitian terletak pada integrasi analisis tata kelola keuangan dengan pendekatan Strategic Triangle dalam konteks BLU sektor pendidikan penerbangan yang masih terbatas dalam literatur.
Abstract
This study aims to critically analyze the financial governance of Public Service Agencies (BLU) in improving public service performance, focusing on aviation education institutions under the Ministry of Transportation in Indonesia. Although BLUs are granted financial flexibility, existing studies indicate that such flexibility has not been effectively translated into improved service quality. This research employs a qualitative case study approach, utilizing in-depth interviews, document analysis, and limited observations. Data were analyzed thematically using the Strategic Triangle framework, which consists of public value, legitimacy and support, and operational capacity. The findings reveal that financial flexibility has not been optimally transformed into public value creation. This is primarily due to weak financial governance, particularly in performance-based planning, limited human resource capacity, and the lack of integrated financial information systems. Furthermore, the study identifies an imbalance among the dimensions of the Strategic Triangle, where operational capacity remains weak, legitimacy is not substantively integrated, cross-sectoral stakeholder support requires further strengthening, and public value is suboptimal. This study concludes that strengthening financial governance through an integrative and balanced Strategic Triangle approach is essential to improving public service performance. The novelty of this research lies in integrating financial governance analysis with the Strategic Triangle framework in the under-researched context of aviation education BLUs in Indonesia.
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