Proses penyusunan anggaran berbasis kinerja dinas kesehatan Kabupaten Bungo
SALMIDAH, dr. Sunartono, M.Kes
2008 | Tesis | S2 Ilmu Kesehatan MasyarakatLatar belakang : Penyusunan rencana kerja anggaran di tingkat unit kerja Dinas Kesehatan dalam mengalokasikan biaya berdasarkan jumlah anggaran pada tahun berjalan/sebelumnya ditambah persentase tertentu, tidak berdasarkan standar analisa belanja, standar biaya dan masih ada program/kegiatan tumpang tindih mengakibatkan pemborosan biaya. Kemampuan SDM dalam merencanakan anggaran masih kurang, penyelesaian dokumen penggunaan anggaran tidak tepat waktu. Tujuan Penelitian : Untuk mengetahui proses penyusunan anggaran berbasis kinerja Dinas Kesehatan Kabupaten Bungo. Metode. Jenis penelitian kualitatif, rancangan studi kasus, Unit analisis Dinas Kesehatan Kabupaten Bungo. Variabel : Tim Perencana Dinas, Tim anggaran eksekutif dan Legislatif, Kemampuan SDM Perencana anggaran, Tupoksi, Renstra, Renja tahunan, kebijakan umum dan PPAS APBD, standar analisa belanja, RKA/DPA. Pengumpulan data dengan wawancara mendalam, kuestioner terbuka, dan teknik triangulasi. Hasil : Penyusunan rencana kerja anggaran belum melibatkan seluruh perencana anggaran, Kemampuan SDM masih kurang dari segi teknis. Penyusunan rencana kerja anggaran dalam menentukan besaran biaya belum berdasarkan standar analisa belanja mengakibatkan terjadinya sisa anggaran tahun 2007. Komponen tupoksi belum seluruh tertuang dalam renstra/renja tahunan. Program/kegiatan dalam renstra/renja tahunan belum sesuai dengan RKA/DPA tahun 2008. Kualitas kebijakan umum dan PPAS APBD sudah sesuai dengan program dan kegiatan dalam RKA/DPA tahun 2008. Waktu realisasi penggunaan anggaran tahun 2008 tepat waktu dan sesuai Permendagri No.13 tahun 2006 . Kesimpulan : Penyusunan RKA belum melibatkan seluruh perencana anggaran. Kemampuan SDM masih kurang dari segi teknis. Komponen tupoksi belum seluruhnya tertuang dalam renstra/renja tahunan. Program/kegiatan dalam renstra/renja tahunan belum sesuai dalam RKA/DPA tahun 2008. Kualitas kebijakan umum dan PPAS APBD bidang kesehatan sesuai dengan RKA/DPA tahun 2008. Penyusunan rencana kerja anggaran belum berdasarkan standar analisa belanja. Waktu realisasi penggunaan anggaran tahun 2008 tepat waktu dan sesuai Permendagri No.13 tahun 2006.
Background:. The proposition of budget plan at unit level of the allocation of the amount cost is based on the amount of the present budget and a certain percentage, not based on standard analysis, standard of cost, and there are programs overlapping that cause waste of cost. local revenue and expenditure budget general policy and temporary budget priority and allocation of local revenue and expenditure budget. Human resources still have limited capacity in budget planning; besides documents of budget utilization are not on time. Objective: To probe the process of performance-based budget proposition of Bungo District Health Office. Method: This was a qualitative with case study design. Analysis unit was Bungo District Health Office. Variables consisted of Office PlanningTeam, executive and legislative budget team, capacity of budget planning human resources, main duties and function, strategic planning, annual work plan, general policy and temporary budget allocation and priority of local revenue and expenditure budget, standard analysis, budget work plan/document of budget implementation. Data were obtained through indepth interview, open questionnaire and triangulation technique. Result: The proposition of budget plan has not involved all budget planners. Capacity of budget planner human resources was still limited in aspect of technical.The proposition of budget plan in the decision of the amount of budget had not been based on standard analysis. Not all components of main duties and function were reflected in strategic/annual program planning were not yet relevant with budget plan/budget implementation documents 2008. Quality of general policy and temporary budget allocation decision of local revenue were relevant. The realization of budget utilization 2008 was on time compared with the previous year and relevant with the Ministry of Home Affairs No. 13/2006. Conclusion: The proposition of budget plan had all not planners. Capacity human resources still had limited in technical aspect. Not all components of main duties and function were actualized in program planning were not yet relevant with budget plan/budget implementation documents 2008. Quality of general policy and temporary budget allocation decision of local revenue and expenditure budget in health sector were relevant.The proposition of budget plan was not yet based on standard analysis. The realization of budget utilization 2008 was on time and relevant with the Ministry of Home Affairs No. 13/2006.
Kata Kunci : Perencanaan dan penganggaran,Anggaran berbasis kinerja,Anggaran kesehatan, planning, budgeting, performance – based budge
