Analisis proses penyusunan anggaran berbasis kinerja di Dinas Kesehatan Provinsi Jambi

DURACHMAN, dr. Sunartono, M.Kes

2006 | Tesis | S2 Ilmu Kesehatan Masyarakat (Kebij. Pembiayaan da

Latar belakang. Alokasi anggaran di Dinas Kesehatan Provinsi Jambi masih belum berdasarkan prioritas program. Program yang dikelola oleh unit kerja masih belum mendapatkan porsi anggaran sesuai denga tugas pokok dan fungsi yang diembannya. Ini digambarkan denga adanya subdin yang belum mendapat alokasi anggaran. Tujuan dari kajian ini untuk mengetahui proses penyusunan anggaran berbasis kinerja bersumber APBD di Dinas Kesehatan Provinsi Jambi tahun 2006. Metode Penelitian : Jenis penelitian ini deskriptif dengan rancangan studi kasus, metode pengumpulan datanya dengan menggunakan observasi partisipatif, wawancara mendalam dan telaahan dokumen pada renstra serta RASK Dinas Kesehatan Provinsi Jambi tahun 2005. Hasil: Penerapan Proses penyusunan anggaran masih belum melibatkan staf perencana secara keseluruhan. Kemampuan SDM perencana masih rendah. Di Tingkat Satuan kerja tidak dibentuk Tim penyusun anggaran. Komponen alokasi anggaran masih belum mencerminkan prioritas program secara keseluruhan. Penggunaan dokumen RASK tahun 2005 hanya sebagai alat untuk melihat uraian kegiatan sebagai panduan, bukan melihat capaian program. Usulan anggran terjadi kenaikan setelah pembahasan di Bappeda sebesar 18,61%, setelah pembahasan di Biro Keuangan mengalami penurunan sebesar 4,7%. Kenaikan anggaran yang sangat menonjol pada Subdin PP&PK sebesar 162,84% dan Balai Laboratorium Kesehatan sebesar 80,99%. Sedangkan penurunan yang sangat menonjol terjadi pada subdin Kesehatan lingkungan sebesar 85,67%. Seluruh usulan RASK setelah dibahas di Biro Keuangan dapat disetujui dalam DASK 2006. Kesimpulan: Faktor pelatihan tenaga perencana berpengaruh terhadap penyusunan RASK, Komponen anggaran yang tersedia masih belum sesuai renstra dan tupoksi, kurangnya keterlibatan staf penyusunan anggaran. Komitmen stakeholder eksternal terhadap pembangunan kesehatan cukup tinggi.

Background: Fund allocation at the Health Office of Jambi Province is not yet based on program priorities. Programs managed by a service unit have not got fund allocation relevant with its main duties and functions. This is reflected from the fact that there is a Sub Health Office which does not get fund allocation. Objective: The objective of the study was to get an overview of performance based fund planning process from local revenue and expenditure fund at the Health Office of Jambi Province 2006. Method: The study was descriptive with case study design. Data were collected from participatory observation, open questionnaires, indepth interview and document study of strategic plans as well as service unit fund planning of the Health Office at Jambi Province 2005. Result: The implementation of fund planning process did not involve planning staff. Competence of human resources in planning was relatively low. At service unit level there was no fund planning team. Components of fund allocation had not reflected overall program priorities. Use of service unit fund plan documents 2005 was just to look for activity description as guide, not to look for program achievement. There was increase of fund proposal as much as 18.61% after the discussion at Local Planning Council, and decrease as much as 19.65% after the discussion at the Bureau of Finance. Outstanding increase of fund as much as 90.06% occured at Health Laboratory Unit. Meanwhile, sharp decrease as much as 89.60% occured at Sub Office of Community Empowerment and Health Promotion. All proposals of service unit fund plan were approved in service unit fund documents 2006 after they had been discussed at Bureau of Finance. Conclusion: Planning staff do not follow service unit fund plan training yet. Budget process management is still partially. Fund components available were not yet relevant with strategic plans and main duties and functions. Lack of staff involvement was due to absence of fund planning team. Commitment of external stakeholders to health development were relatively high.

Kata Kunci : Pembiayaan Kesehatan,Anggaran Berbasis Kinerja,Dinas Kesehatan,