<![CDATA[The equitable distribution of advanced medical equipment remains a challenge in Indonesia's decentralized health financing system, particularly in regional public hospitals. This study aimed to analyze gaps in advanced medical equipment distribution and examine their correlation with DAK Fisik allocation and IPKM scores at RSUD dr. Rasidin Padang. A quantitative correlational cross-sectional design was used, with total sampling of 68 essential advanced medical equipment units recorded in the hospital asset inventory and DAK Fisik records for 2021–2024. Data were collected through document review, asset records, and structured checklists. Univariate analysis described equipment distribution and fund realization, while Pearson and Spearman correlation tests examined relationships between variables. Results showed that 61.8% of essential advanced equipment units were available, with DAK Fisik realization reaching 78.4%. DAK Fisik allocation was significantly and positively correlated with equipment completeness (r = 0.612; p = 0.001), while equipment distribution showed a moderate correlation with IPKM score (r = 0.487; p = 0.014). These findings indicate the need to strengthen DAK Fisik planning and monitoring, particularly for high-priority diagnostic and therapeutic equipment. Equipment gaps remained despite DAK Fisik funding, while higher allocation was associated with greater equipment completeness and equipment distribution was moderately associated with IPKM scores. Given the cross-sectional, single-hospital design, these associations should not be interpreted as causal.]]>
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