<![CDATA[This research investigates the capacity of the Siscobikes (Health Costing System) application to forecast the financial requirements for the execution of Minimum Service Standards (SPM) within Indonesia’s health sector at the district and city levels.. The study utilized cross-sectional data from 166 districts/cities to ascertain the projected health financing requirements and juxtaposed these estimates with the actual budgetary allocations. The results show that each district/city requires approximately IDR 16 billion annually for SPM. Districts require around IDR 17 billion annually, while cities require approximately IDR 13 billion. Substantial regional disparities are observed: Eastern Indonesia has the highest per capita needs and experiences a significantly larger financing gap (277% shortfall) compared to Western Indonesia (5% deficit). Intra-regional differences are also evident; for example, cities in Eastern Indonesia require nearly three times the budget needed by districts within the same region. These findings demonstrate that current budget allocations are insufficient to meet overall needs, resulting in significant financing gaps. Accordingly, this study recommends integrating Siscobikes into the official planning and budgeting system (SIPD), implementing needs-based fiscal transfers, and strengthening local government capacity to better align health financing requirements with available resources.]]>
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