Peran stakeholders dinas kesehatan dalam penyusunan anggaran di Dinas Kesehatan Kabupaten Ogan Komering Ulu Propinsi Sumatera Selatan

MAHTUM, Muhammad, Prof. dr. Ali Ghufron Mukti, MSc, PhD

2009 | Tesis | S2 Ilmu Kesehatan Masyarakat

Latar Belakang : Dalam penyusunan anggaran di Dinas Kesehatan Kabupaten OKU data yang dituangkan dalam RKA SKPD masih banyak yang kurang sinkronisasi antara input, output dan outcome , ini menunjukkan bahwa dalam penyusunan anggaran inefisien, dampaknya terjadi penurunan anggaran untuk kegiatan program non fisik sebesar 25,24 % pada tahun 2008. Tujuan Penelitian : Untuk mengetahui peran stakeholders Dinas Kesehatan dalam penyusunan anggaran di Dinas Kesehatan Kabupaten Ogan Komering Ulu. Metode Penelitian : Jenis Penelitian Deskriptif Kualitatif dengan rancangan Riset Operasional. Hasil dan Pembahasan : Peran Kepala Dinas Kesehatan bahwa dalam membuat kebijakan untuk penyusunan anggaran masih bersifat umum belum spesifik, belum mengevaluasi program, belum melakukan rapat pembahasan RKA SKDP di tingkat Unit Dinas kesehatan. Peran Kabag TU belum berkoordinasi dengan Kasubdin dalam kegiatan penyusunan anggaran, bahan masukan ke Kepala Dinas Kesehatan belum menggunakan analisis data. Peran Kasubdin dalam memberikan masukan belum menggunakan analisis data dan analisis capian program. Peran Kepala Seksi belum seluruhnya menggunakan analisis data, analisis capaian program dan SPM dalam penyusunan RKA SKPD, Peran Kasub Bag belum seluruh Kasub Bag menyusun RKA SKPD dan belum menggunakan analisis data dan informasi akurat dalam penyusunan anggaran. Angaran yang telah disusun belum dilakukan pembasan baik ditingkat Unit, Bagian/Subdin, Kasi dan Kasub Bag. Sudah ada kesesuaian antara anggaran dengan renstra. Proses penyusunan anggaran sudah berjalan cukup baik. Kesimpulan : Peran Kepala Dinas Kesehatan, Kepala Bagian Tata Usaha, Kepala Sub Dinas, Kepala Seksi dan Kepala Sub Bagian dalam Penyusunan Anggaran di Dinas Kesehatan Kabupaten Ogan Komering Ulu belum optimal.

Background: In the proposition of OKU District Health Office budget, data put into the budget and work plan of local working unit (RKA SKPD) are not synchronized between input, output and outcome. The use of budget for non physical activities allocated to the administration department and sub office for administrative and duty travel is over 45%; whereas for activities directly related to the community is only about 55%. This indicates that there is inefficiency in budget proposition. The consequence of this is that there is budget decrease for non physical program activities as much as 25.24% in 2008. Objective: To identify the role of stakeholders of the health office in the proposition of budget at OKU District Health Office. Result & Discussion: The role of the head of district health office in the policy making of budget proposition tended to be general, not specific. The role did not include evaluation of programs and activities that had been carried out, periodic meeting for the discussion of RKA SKPD at the unit level but included the ratification of RKA SKPD. The head of administration department had not coordinated with the head of sub office in budget proposition; input material for the head of health office had not been supported with data analysis; had not involved all heads of sub departments in the proposition of RKA SKPD. The role of head of sub office in providing input had not made data analysis and program target analysis; had forwarded the policy of the head of health office to the staff and made correction of RKA SKPD. Not all heads of section made data analysis, program target analysis and minimum service standard in RKA SKPD proposition but RKA SKPD that they proposed had been based on their main duties and function. Not all heads of sub department proposed RKA SKPD; they had not made data analysis and used accurate information in budget proposition. Discussion on the budget proposed had not been made either at unit, department/sub office, head of section or head of sub department level. There was relevance between the budget and the strategic plan. The process of budget proposition had run quite well. Conclusion: The role of health office, head of administration department, head of sub office, head of section and head of sub department in the proposition of budget at OKU District Health Office was not yet optimal.

Kata Kunci : Peran stakeholders dinas kesehatan,Renstra,Dokumen RKA SKPD,stakeholders,health office,budget proposition,strategic plan,work plan local working unit