Tesis ini membahas tentang implementasi  kebijakan insentif upaya kesehatan masyarakat dalam capaian penyerapan BOK puskesmas di Kota Tangerang Selatan. Penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. Hasil penelitian Ketersediaan anggaran insentif UKM di Kota Tangerang Selatan sudah memadai untuk mendukung keberhasilan implementasi kebijakan insentif UKM dalam capaian penyerapan BOK Kinerja puskesmas setelah adanya insentif UKM masih terdapat informan yang mengatakan belum berdampak masih tetap sama karena memang program UKM menjadi kewajiban tupoksinya jadi tetap harus dikerjakan. Ketersediaan SDM puskesmas di Kota Tangerang Selatan sudah diatas standar yang ditetapkan oleh Kementerian Kesehatan dan pembagian tugas akan sudah dibagikan sesuai dengan kompetensinya. Beban kerja puskesmas dalam capaian program UKM sudah dibagikan secara merata sehingga tidak ada petugas yang tidak ikut berkontribusi sehingga petugas mendapatkan insentif secara merata. Perencanaan anggaran puskesmas melalui persetujuan Dinas Kesehatan dan pelaksanaan perhitungan besaran insentif sudah menggunakan aplikasi dari kementerian kesehatan serta pelaporan dilakukan pertriwulan. Implementasi yang dilakukan di Kota Tangerang Selatan sudah cukup baik dengan angka penyerapan d awal adanya insentif UKM sebesar 88,44%

This thesis discusses the implementation of the incentive policy for public health efforts (UKM) in relation to the absorption achievement of the Operational Health Assistance (BOK) funds at Puskesmas in South Tangerang City. This study is a qualitative research using a case study approach. The results indicate that the availability of UKM incentive budget in South Tangerang City is adequate to support the successful implementation of the UKM incentive policy in achieving BOK fund absorption. Regarding Puskesmas performance after the provision of UKM incentives, there are still informants who stated that it has not had a significant impact, as the UKM program is inherently part of their main duties and responsibilities, and must be carried out regardless. The availability of human resources (HR) at the Puskesmas in South Tangerang City is above the standard set by the Ministry of Health, and the task distribution has been assigned according to each staff member’s competencies. The workload related to the UKM program has been distributed evenly, ensuring that all staff contribute and therefore receive incentives equally. The budget planning of Puskesmas is carried out with approval from the District Health Office, the calculation of incentive amounts is already using an application provided by the Ministry of Health, and reporting is conducted quarterly. The implementation in South Tangerang City has been quite effective, with an initial UKM incentive absorption rate of 88.44%.