<![CDATA[Abstract Health Operational Assistance (BOK) is a fund used to ease the public's burden of financing the health sector, particularly services at Community Health Centers, reducing maternal mortality, infant mortality, and malnutrition. This research is a descriptive study with a qualitative approach, the number of informants in this study was seven (7) people, and the informants were selected based on the principles of adequacy and suitability. The triangulation method used in this study consisted of source triangulation, namely the researcher obtained data from different informants in exploring the same topic, and data triangulation, namely researchers using observation methods, documentation studies, and in-depth interviews. The results showed that the low absorption of Health Operational Assistance funds was due to the delay in the technical guidance (JUKNIS) of the Health Operational Assistance (BOK), causing the withdrawal of all activities that used BOK funds. Suggestions that can be given are to coordinate with the BOK manager at the Ministry of Health so that the issuance of Technical Instructions (Juknis) is accelerated so that the planning process at the Bali Provincial Health Office can be carried out earlier and the program manager should first prepare a plan of activities that will be carried out before the technical guidelines come down so that program managers can immediately start activities when technical guidelines have been issued.Keywords:Health Operational Assistance AbstrakBantuan Operasional Kesehatan, yang selanjutnya disebut BOK, adalahdana yang digunakan untuk meringankan beban masyarakat terhadappembiayaan bidang kesehatan, khususnya pelayanan di Pusat KesehatanMasyarakat, penurunan angka kematian ibu, angka kematian bayi, danmalnutrisi. Penelitian ini adalah penelitian deskriptif dengan pendekatankualitatif, jumlah informan penelitian ini adalah tujuh (7) orang,informan dipilih berdasarkan asas kecukupan dan kesesuaian. Adapunmetode triangulasi yang dilakukan dalam penelitian ini terdiri daritriangulasi sumber yaitu peneliti mendapatkan data dari informan yangberbeda dalam menggali topik yang sama dan triangulasi data yaitupeneliti menggunakan metode observasi, studi dokumentasi danwawancara mendalam. Hasil penelitian menunjukan rendahnya serapandana Bantuan Operasional Kesehatan adalah dikarenakan adanyaketerlambatan turunnya petunjuk teknis (JUKNIS) BOK sehinggamenyebabkan mundurnya seluruh kegiatan yang menggunakan danaBOK. Saran yang dapat diberikan adalah Berkoordinasi denganpengelola BOK di Kementrian Kesehatan agar penerbitan PetunjukTekhnis (Juknis) di percepat sehimgga proses perencanaan di DinasKesehatan Provinsi Bali bisa dilaksanakan lebih awal dan sebaiknyapengelola program terlebih lebih dahulu mempersiapkan rancangankegiatan yang akan dilaksanakan sebelum juknis turun sehinggapengelola program dapat langsung berkegiatan saat juknis telah turun Kata kunci:Bantuan OperasionalKesehatan]]>
