Jurnal Kesmas dan Gizi (JKG)
Vol. 8 No. 1 (2025): Jurnal Kesmas dan Gizi (JKG)

The Optimization of Budget Absorption in the Use of General Allocation Funds (DAU) for the Health Sector in Bengkalis Regency

Hafizhah Maulia (Unknown)
Ermanto (Unknown)
Jasrida Yunita (Unknown)



Article Info

Publish Date
31 Oct 2025

Abstract

This study aims to identify and analyze the factors influencing the low absorption rate of the General Allocation Fund (DAU) for the health sector by the Bengkalis Regency Health Office in 2024. The research employed a qualitative approach using data collection methods such as direct observation, interviews, and document analysis. Data were analyzed using a Fishbone diagram to identify root causes, the USG (Urgency, Seriousness, Growth) method to determine problem priorities, and the Delphi method to formulate solutions. The findings revealed that by the third quarter of 2024, DAU absorption was only 58%, far below the target. The main issues included poor inter-sectoral coordination, administrative delays, and limited human resource capacity. Proposed strategies include developing SOPs, establishing cross-sectoral teams, and implementing technology-based monitoring systems to enhance efficiency, transparency, and accountability. This study provides practical recommendations for optimizing DAU absorption to support better public health services.

Copyrights © 2025






Journal Info

Abbrev

JKG

Publisher

Subject

Public Health

Description

Jurnal Kesmas & Gizi (JKG) terbit dua kali setahun yakni periode Mei-Oktober, dan November- April tiap tahunnya. Jurnal ini memberikan ruang bagi akademisi, peneliti dan pengguna hasil penelitian dan pengabdian untuk mendiseminasikan, menginformasikan, mendiskusikan dan menggunakan hasil penelitian ...