ENHANCING UTILIZATION OF HEALTH FUNDS INSURANCE THROUGH THE ACCOUNTABILITY CONTROL MODEL

The Aceh People's Health Insurance Fund (known as JKA, JaminanKesehatan Aceh) is an investment by the Aceh’s Government in public health sector that requires continuous monitoring and control to ensure provision of quality medical services. This study aims develop accountability model strategic resource management which considered appropriate identify suitable efficient level managing JKA funds hospitals Aceh. research framework developed based on theoretical arguments emphasizing need utilize focuses responsiveness care providers expectations, desires, demands service users. Additionally, also tracks financial non-financial administration compliance aspects, well achievement stakeholder missions utilization funds. Despite integration with National program under Social Security Administrating Body, issues persist, potential for improvement remains. In this study, Performance Measurement System (PMS) employed a moderator JKN-JKA hospital system, consists two resources, namely human physical control, focus performance. categorized into continuums, diagnostic interactive control. Respondent data were obtained through purposive sampling objectives. sample comprises hospitals, centers, clinics, optical facilities providing services North Lhokseumawe City. results provide empirical evidence enhances performance fund utilization. finding implies applicability PMS