Abstrak: Based on 2012 IDHS, neonatal mortality rate in Indonesia reached 19/1000 live births. This figure is still far from the SDGs target by 2030, i.e 12/1000 live births. Several studies have shown that government health budget allocations that are influenced by regional income and social determinants of health have a role in reducing neonatal mortality. This study aims to look at the description of regional income, health financing in the APBD, adequacy of health personnel, and social determinants of health and its correlation with neonatal mortality at the regency/city level in Indonesia in 2016. The method used for this study is ecological study by analyzing secondary data. The statistical test used is correlation for numerical variables and chi-square for categorical variables with 4 strata of area analysis, i.e national, city, regency, and rural area. The results of this study indicate that there is no significant correlation between local income level and neonatal mortality rate, but it is found a correlation trend between health budget allocation percentage and neonatal mortality rate. In addition, social determinants of health variable also has a tendency to correlate with the neonatal mortality rate, except for the unemployment rate variable.

Abstrak: Anggaran kesehatan di Kota Bogor berasal dari usulan kepala seksi yang ada di Dinas Kesehatan dan musrenbang tingkat Kelurahan, Kecamatan, Kota serta reses anggota DPRD. Besarnya alokasi anggaran kesehatan Kota Bogor masih dibawah aturan UU No 36 Tahun 2009 pasal 171 yang menyebutkan anggaran kesehatan yang berasal dari APBD Provinsi, Kabupaten/Kota minimal 10%. Pada anggaran kesehatan Kota Bogor masih belum merupakan anggaran prioritas hanya sebagai faktor pendukung utama prioritas pembangunan Kota Bogor. Selain itu, anggaran kesehatan yang terdapat di Dinas Kesehatan lebih diutamakan pada pelayanan kuratif bukan pelayanan promotif dan preventif. Penelitian ini dilakukan pada instansi yang memiliki peran penting dalam proses perencanaan dan penganggaran. Desain penelitian ini adalah penelitian kualitatif. Hasil penelitian menyarankan agar Dinas Kesehatan Kota Bogor dalam perencanaan anggaran lebih mengutamakan anggaran untuk pelayanan promotif dan preventif serta lebih sering melakukan konsolidasi kepada Bappeda, BPKAD dan DPRD.

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The health budget in Bogor City comes from the section head exist in District Health Office and the community aspirations village level, district, city and member of legislative recess. The magnitude the health budget allocation of Bogor City still under the act no 37 of 2009 on health article 171 that mentions the health budget comes from APBD Province, Country/City is a minimum 10%. The health budget in Bogor City is still not a priority of the budget, but the main constituents of priority development of Bogor City. In addition, there are health budgets in health service preferred curative services rather than on promotif and preventive services. This research was conducted at establishments that have an important role in the planning and budgeting process. The design of this research is qualitative research. The results suggest that the health agency of Bogor City priorities budget for promotif and preventive services in budget planning and more often having consolidate with Bappeda, BPKAD and Legislative.