Efektivitas Pengelolaan Dana Bantuan Operasional Kesehatan Pengawasan Obat dan Makanan Oleh Dinas Kesehatan

Yustinawati . (Balai Besar POM di Pekanbaru, BPOM)

Jurnal Sains Farmasi dan Kesehatan
Vol. 4 No. 2 (2026): September - Desember

The provision of Non-Physical Special Allocation Funds for Health Operational Assistance for Drug and Food Control (DAK Nonfisik BOK POM) to local governments is used to assist the implementation of priority drug and food control programs that are under the authority of local governments. This study was conducted to determine the effectiveness of the management of Non-Physical DAK BOK POM by the Health Office within the work area of Indonesian Food and Drug Authority Regional Office in Pekanbaru. The level of effectiveness of budget absorption was quantitatively measured using the percentage achievement formula by comparing budget realization and budget ceilings adjusted to regional financial management criteria. The results of the study indicate that the management of Non-Physical DAK BOK POM by the Health Office within the work area of Indonesian Food and Drug Authority Regional Office in Pekanbaru in 2023-2025 was quite effective overall, although there were health offices with less effective levels of budget absorption effectiveness and ineffective criteria..