TINJAUAN ATAS PENGELOLAAN DANA BANTUAN OPERASIONAL KESEHATAN (BOK) SELAMA PANDEMI COVID-19 DI PUSKESMAS SETU II TAHUN ANGGARAN 2021

BUDI RAHMANIA, ZAHRA (2022) TINJAUAN ATAS PENGELOLAAN DANA BANTUAN OPERASIONAL KESEHATAN (BOK) SELAMA PANDEMI COVID-19 DI PUSKESMAS SETU II TAHUN ANGGARAN 2021. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Kesehatan masyarakat akhir-akhir ini memiliki urgensi sebagai prioritas utama pemerintah. Guna mencapai derajat kesehatan masyarakat yang baik membutuhkan berbagai upaya, diantaranya adalah Dana Bantuan Operasional Kesehatan. Dana Bantuan Operasional Kesehatan atau yang biasa disingkat sebagai BOK, adalah dana yang digunakan untuk meringankan beban masyarakat terhadap biaya di bidang kesehatan, khususnya pelayanan di Pusat Kesehatan Masyarakat (Puskesmas). Dana BOK untuk Puskesmas bertujuan untuk mendukung kegiatan operasional Puskesmas. yang meliputi pelaksanaan gerakan masyarakat hidup sehat di wilayah kerja, kegiatan Tujuan dari penelitian ini adalah untuk mengetahui efektivitas pengelolaan Dana Bantuan Operasional Kesehatan di Puskesmas Setu II. Penelitian ini menggunakan metode penelitian kualitatif. Data diperoleh melalui metode wawancara dan studi kepustakaan. Data primer diperoleh melalui wawancara dengan pengelola dana BOK Puskesmas Setu II. Hasil penelitian menunjukkan bahwa proses pengelolaan dana BOK di Puskesmas Setu II sudah sesuai dengan petunjuk teknis, namun dibalik itu terdapat kendala yang dihadapi Puskesmas Setu II seperti sulitnya dalam proses pencairan dana. Solusi hal ini adalah dengan melakukan proses penganggaran dengan teliti untuk meminimalkan kesalahan./ Recently, public health has urgency as the government's top priority. To achieve a good level of public health requires various efforts, including the Health Operational Assistance Fund. The Health Operational Assistance Fund or commonly abbreviated as BOK, is a fund used to ease the burden on the community for costs in the health sector, especially services at Community Health Centers (Puskesmas). The BOK funds for the Puskesmas are intended to support the operational activities of the Puskesmas. which includes the implementation of a healthy living community movement in the work area. The purpose of this study was to determine the effectiveness of the Health Operational Assistance Fund management at the Setu II Health Center. This study used qualitative research methods. The data were obtained through interviews and literature study. Primary data were obtained through interviews with BOK fund managers at the Setu II Health Center. The results showed that the process of managing BOK funds at the Setu II Health Center was in accordance with the technical instructions, but behind that there were obstacles faced by the Setu II Health Center such as the difficulty in the process of disbursing funds. The solution to this is to carry out the budgeting process carefully to minimize errors.

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