TINJAUAN ATAS PENGELOLAAN DANA BANTUAN OPERASIONAL KESEHATAN PADA PUSKESMAS TERMINAL KOTA BANJARMASIN TAHUN 2021

Kurniawan, Muhammad Dini (2022) TINJAUAN ATAS PENGELOLAAN DANA BANTUAN OPERASIONAL KESEHATAN PADA PUSKESMAS TERMINAL KOTA BANJARMASIN TAHUN 2021. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Bantuan Operasional Kesehatan (BOK) merupakan bantuan pemerintah pusat kepada pemerintah daerah untuk mendukung operasional puskesmas, khususnya kegiatan promotif dan preventif. Penyaluran dana BOK menggunakan mekanisme Dana Alokasi Khusus (DAK) Nonfisik Bidang Kesehatan. Proporsi anggaran DAK Kesehatan terhadap DAK Nasional terus mengalami peningkatan. Namun, realisasi anggaran DAK Nonfisik Bidang Kesehatan belum optimal. Dana BOK tersebut harus dikelola dan direalisasikan dengan tepat dimulai dari puskesmas sebagai unit pelayanan kesehatan tingkat pertama. Penelitian ini bertujuan untuk mengetahui bagaimana proses pengelolaan dana BOK serta realisasi penggunaan dana BOK pada Puskesmas Terminal tahun 2021. Penelitian ini menggunakan metode penelitian kualitatif. Data diperoleh melalui metode wawancara dan studi kepustakaan. Data primer diperoleh melalui wawancara dengan pengelola dana BOK Puskesmas Terminal. Hasil penelitian menunjukkan bahwa proses pengelolaan dana BOK di Puskesmas Terminal sudah baik dan sesuai petunjuk teknis yaitu Peraturan Menteri Kesehatan Nomor 3 Tahun 2021 tentang Petunjuk Teknis Penggunaan Dana Alokasi Khusus Nonfisik Bidang Kesehatan, yang meliputi tahap perencanaan kegiatan dan penganggaran, pelaksanaan, pelaporan, serta monitoring dan evaluasi. / Health Operational Assistance (BOK) is an assist from central government to local governments to support the Public Health Centers operations, especially promotive and preventive activities. The distribution of BOK funds uses a Non-physical Special Allocation Fund (DAK) mechanism for the Health Sector. Proportion of Health DAK budget to the National DAK continues to increase. However, the realization of the Non-physical DAK for health sector has not been optimal. The BOK funds must be managed and realized properly starting from the Public Health Center as a first level health service unit. This study aims to find out how the process of managing BOK funds and the realization of the use of BOK funds at Terminal Health Center in 2021. This study uses a qualitative method. Data were obtained through interviews and literature study. Primary data were obtained through interviews with the BOK funds manager of Terminal Health Center. The result showed that the process of managing BOK funds at the Terminal Health Center was good and in accordance with technical instructions that is the Regulation of the Minister of Health Number 3 of 2021 concerning Technical Instructions for the Use of Non-physical DAK for Health Sector for Fiscal Year 2021, which includes the activity planning and budgeting stages, implementation, reporting, monitoring and evaluation.

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