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Prastuti Soewondo
Departemen Administrasi & Kebijakan Kesehatan, Fakultas Kesehatan Masyarakat, Universitas Indonesia
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Journal : Jurnal Ar Ro'is Mandalika (Armada)

 1 
Analisis Rendahnya Realisasi Bantuan Operasional Kesehatan (BOK) Puskesmas Melalui Mekanisme Salur Langsung Di Kabupaten Bogor Tahun 2023 Indriansyah, Fahlepi; Soewondo, Prastuti; Permanasari, Vetty Yulianty
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 1 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i1.5153

Abstract

Through the Special Allocation Fund (DAK), effort is made to improve development and community welfare in line with national priorities. Health Operational Assistance (BOK) is the non-physical DAK program in the health sector. This study aims to analyze the causes of the low realization of the 2023 Health Operational Assistance (BOK) Salur budget at the Bogor Regency Health Center using the Public Financial Management (PFM) approach. The study focused on 3 Health Centers in the Bogor Regency area and the Bogor Regency Health Office by considering aspects of distance, time and cost. The research period started from February to April 2025.The results of the study indicate that low budget absorption is caused by several main factors, including a lack of understanding of technical instructions on the implementation limits of the BOK Salur menu, low unit costs set by the local government, and a lack of understanding of the SPJ report organizer by PPTK and the treasurer's financial administrator. This indicates a weakness in the synchronization between the planning, budgeting, and budget implementation stages at the Health Center level. In addition, the limited technical and managerial capacity of the implementers also affects program implementation. Therefore, it is hoped that local governments can further consider the unit cost unit to encourage work performance and motivation. Increasing human resource capacity and strengthening cross-sector coordination to ensure the effectiveness of the use of BOK Salur funds.
Co-Authors Ade Widyati Prastyani Amila Megraini Anakito Ekabela Khadijah Andardi, Biancha Anggun Kusumasari, Jorra Putri Ardi Adji, Ardi Astuti, Trihardini Sri rejeki Athiyah Athiyah Athiyah, Athiyah Atik Nurwahyuni Audita, Fatira Ratri Azhar, Rodiyah Aziz, Moch Fathonil Azwar, Nurlie Biancha Andardi Carolinsia, Brenda Dian Kusumawardhani Dian Kusumawardhani Ditia Gilang Shah Putra Rahim Dwi Ayulestari Dwi Oktiana Irawati Emmy Ridhawaty Mangunsong Eureka, Agnes Nina Evelyn Hendarta Farianti, Yuli Farida Kusumaningrum Gilang Shah Putra Rahim, Ditia Halimah Halimah Halimah Halimah Hanis Fuad Hartono Tanto Helena Turnip Helena Turnip Helmi Wahyuningsih Hermansyah, Acep Arief Heydi Marizky Lisman Hidayati, Ira Rahma I Nyoman Gede Semarajana Ida Bagus N Maharjana Indriansyah, Fahlepi Jatnika, Viana Villamanda Johar, Meliyanni Kartika Dewi, Endah Kurnia Sari Kurnia Sari Mahardhika, Jeffrey Christian Mangunsong, Emmy Ridhawaty Mardiati Nadjib Martawinata, Sulaiman Mazda Novi Mukhlisa Megraini, Amila Meliyanni Johar Meliyanni Johar Muhammad Ade Armansyah Siregar Muhammad Hafiz Aini Mukhlisa, Mazda Novi Muliawati, Mutia Mursalin . Mursalin Mursalin Nadjib, Mardiati Novita Dwi Istanti Nur Fatimah Nurlie Azwar Nurul Maretia Rahmayanti Nurwahyuni, Atik Nurwahyuni, Atik Permanasari, Vetty Yulianty Pramanto, Heru Prastyani, Ade Widyati Pujisubekti, Retno Purbasari, Utami Rahmayanti, Nurul Maretia Retno Pujisubekti Retno Pujisubekti Retno Pujisubekti Risa De Apna Roslina, Trias Santoso, Anindita Satrio, Harsa Kunthara Sayekti, Sekar Arum Handarbeni Sekar Arum Handarbeni Sayekti Siregar, Muhammad Ade Armansyah Sugeng Winarno, Sugeng Taufik Dipa Sempana Trihardini Sri Rejeki Astuti Trihardini Srirejeki Astuti Ummu Hani Wahyuningsih, Helmi Wibisono, Iqbal Dawam Wirastuti, Ida Ayu Wirawan, Handi Wirdah, Wirdah Yuli Farianti Yulius, Suci Kirana Yunita Yunita Yunita Yunita Yussi Damayanti Zainal Abidin