Abstrak: ia ABSTRAK Nama : Dewi Shinta Ningsih Program Studi : Magister Ilmu Kesehatan Masyarakat Judul : Sistem Pendukung Keputusan Dalam Proses Perencanaan dan Penganggaran DAK Reguler Pelayanan Kesehatan Dasar dan Rujukan The successfull of health development which is to support the successfull of national development determined by the quality of planning and budgeting. However, the process of health planning and budgeting can not be separated from the effect of various obstacles and factors. The needs of an adequate planning and budgeting system is required so the utilization of budget and other resources can be used effectively and efficiently. This research aims to develop a prototype of decision support system to support the process of allocation budgeting for hospitals and district / city health offices from the state budget source that is currently allocated through the DAK Regular. The Information system development method is using System Development Life Cycle (SDLC) approach with prototype method. The result of the information system development is an online based prototype and the output of the system is a method of budgeting allocation determination based on equity, equality and adequacy that can be used as an input for the process of DAK allocation determination. This prototype development is using PHP programming language and MySQL 5.7 database. The advantages of the prototype development is able to assist the process of policy determination by providing an objective budgeting allocation model based on a formulation, principles and criteria that can be accounted. The continuous of this system implementation requires a commitment and support from stakeholders which in this case are policyholders in Directorate General of Health Services. Keywords: decision support system, planning, budgeting, DAK