Ditemukan 15 dokumen yang sesuai dengan query :: Simpan CSV
Bahar Dyan Syah; Pembimbing: Mardiati Nadjib; Penguji: Masyitoh, Prastuti Soewondo, Iip Patimah, Amila Megraini
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Penelitian ini bertujuan untuk menganalisis kondisi keuangan rumah sakit pemerintah tipe A melalui pendekatan rasio keuangan, analisis vertikal, dan analisis horizontal sebagai dasar dalam penyusunan sistem informasi keuangan online sebagai alat bantu evaluasi. Penelitian ini menggunakan data laporan keuangan non-audit rumah sakit periode tahun 2023 dan 2024. Hasil analisis menunjukkan bahwa secara nominal rumah sakit memiliki tingkat likuiditas yang tinggi, tercermin dari nilai current ratio yang sangat besar, namun kondisi likuiditas kas riil berada dalam tekanan sebagaimana ditunjukkan oleh nilai quick ratio yang rendah dan cenderung menurun. Dari sisi pengelolaan modal kerja, rumah sakit relatif efisien dengan perbaikan pada perputaran persediaan dan kemampuan penagihan piutang. Analisis profitabilitas mengindikasikan tekanan operasional yang berkelanjutan, ditandai oleh nilai Return on Assets, Return on Equity, Net Profit Margin, dan EBIT margin yang berada pada kondisi negatif selama dua tahun berturut-turut. Tekanan ini dipengaruhi oleh ketidakseimbangan antara pertumbuhan pendapatan pelayanan dan peningkatan beban operasional. Penelitian ini menyimpulkan bahwa meskipun terdapat progres menuju kemandirian pendapatan, rumah sakit masih menghadapi tekanan finansial yang memerlukan penguatan pengendalian biaya, perbaikan struktur aset, optimalisasi pengelolaan arus kas, serta penguatan tata kelola keuangan guna menjaga keberlanjutan pelayanan kesehatan.
This study aims to analyze the financial condition of a type A government hospital using financial ratios, vertical analysis, and horizontal analysis as the basis for developing an online financial information system as an evaluation tool. This study uses data from the unaudited hospital financial statements for the 2023 and 2024 periods. The analysis shows that the hospital has a high level of liquidity, which is reflected in a very high current ratio. However, its real cash liquidity is under pressure, as indicated by a low and declining quick ratio. In terms of working capital management, the hospital is relatively efficient, with improvements in inventory turnover and receivables collection capabilities. Profitability analysis indicates ongoing operational pressure, characterized by negative Return on Assets, Return on Equity, Net Profit Margin, and EBIT margin for two consecutive years. This pressure is influenced by the imbalance between service revenue growth and increasing operating expenses. This study concludes that despite progress towards revenue independence, the hospital still faces financial pressures that require strengthening cost control, improving asset structure, optimizing cash flow management, and strengthening financial governance to maintain sustainable healthcare services.
B-2565
Depok : FKM-UI, 2026
S2 - Tesis Pusat Informasi Kesehatan Masyarakat
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Fahlepi Indriansyah; Pembimbing: Puput Oktamianti; Penguji: Prastuti Soewondo, Vetty Yulianty Permanasari, Intan Widayati, Maliki Arif Budianto
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Penelitian ini bertujuan untuk menganalisis penyebab rendahnya realisasi anggaran Bantuan Operasional Kesehatan (BOK) Salur tahun 2023 di Puskesmas Kabupaten Bogor dengan menggunakan pendekatan Public Financial Management (PFM). Hasil penelitian menunjukkan bahwa serapan anggaran yang rendah disebabkan oleh beberapa faktor utama, antara lain kurangnya pemahaman juknis terhadap batasan pelaksanaan dari menu BOK salur, rendahnya satuan biaya yang ditetapkan oleh pemerintah daerah, masih kurangnya pemahaman penata laporan SPJ oleh PPTK dan penata keuangan bendahara. Hal ini mengindikasikan adanya kelemahan dalam sinkronisasi antara tahap perencanaan, penganggaran, dan pelaksanaan anggaran di tingkat Puskesmas. Selain itu, terbatasnya kapasitas teknis dan manajerial pelaksana juga mempengaruhi pelaksanaan program. Oleh karena itu, diharapkan pemerintah daerah dapat lebih mempertimbangkan lagi satuan unit cost agar mendorong kinerja dan motivasi kerja. Peningkatan kapasitas SDM dan penguatan koordinasi lintas sektor untuk memastikan efektivitas penggunaan dana BOK Salur.This study aims to analyze the causes of the low realization of the 2023 Health Operational Assistance (BOK) Salur budget at the Bogor Regency Health Center using the Public Financial Management (PFM) approach. The results of the study indicate that low budget absorption is caused by several main factors, including a lack of understanding of technical instructions on the implementation limits of the BOK Salur menu, low unit costs set by the local government, and a lack of understanding of the SPJ report organizer by PPTK and the treasurer's financial administrator. This indicates a weakness in the synchronization between the planning, budgeting, and budget implementation stages at the Health Center level. In addition, the limited technical and managerial capacity of the implementers also affects program implementation. Therefore, it is hoped that local governments can further consider the unit cost unit to encourage work performance and motivation. Increasing human resource capacity and strengthening cross-sector coordination to ensure the effectiveness of the use of BOK Salur funds.
T-7370
Depok : FKM UI, 2025
S2 - Tesis Pusat Informasi Kesehatan Masyarakat
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Sri Hastuti; Pembimbing: Hasbullah Thabrany; Penguji: Suprijadi Rijanto, Puput Oktamianti, Hana Johan Sastradijaya
B-1325
Depok : FKM-UI, 2011
S2 - Tesis Pusat Informasi Kesehatan Masyarakat
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R.R. Endah Khristanti Wahyu Wijayanti; Pembimbing: Amal C. Sjaaf; Penguji: Purnawan Junaidi, Vetty Yulianty Permanasari, Ida Ayu Agung, Achwan
T-3428
Depok : FKM UI, 2011
S2 - Tesis Pusat Informasi Kesehatan Masyarakat
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Icha Tiara Devi Febrianti; Pembimbing: Helen Andriani; Penguji: Jaslis Ilyas, Herawani Aziz
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Permasalahan produktivitas tenaga kesehatan akibat manajemen institusi yang belum optimal masih sering terjadi, termasuk di Rumah Sakit Jiwa dr. H. Marzoeki Mahdi (RSJMM). Perawat sebagai tenaga kesehatan terbanyak di rumah sakit dengan tingkat intervensi pasien tinggi, bila terdapat perlakuan yang tidak tepat berisiko pada menurunnya produktivitas kerja. Tujuan penelitian ini untuk menganalisis pengaruh kompensasi finansial, kompensasi non finansial, dan disiplin kerja terhadap produktivitas perawat di RSJMM. Penelitian menggunakan pendekatan kuantitatif dengan menyebar kuesioner pada 205 perawat. Hasil penelitian menunjukkan secara parsial (1) kompensasi finanisal tidak berpengaruh signifikan terhadap produktivitas perawat (nilai sig. 0,953 > 0,05, β=0,002); (2) kompensasi non finansial berpengaruh positif dan signifikan terhadap produktivitas perawat (nilai sig. 0,016 < 0,05, β=0,073); (3) disiplin kerja berpengaruh positif dan signifikan terhadap produktivitas perawat (nilai sig. 0,000 < 0,05, β=0,293). Variabel disiplin kerja (0,293) paling dominan mempengaruhi produktivitas perawat. Secara simultan, ketiga variabel berpengaruh moderat terhadap produktivitas perawat sebesar 0,576 atau 57,6%, sedangkan 42,4% sisanya dipengaruhi oleh variabel lain. Hasil ini memiliki keterbatasan yaitu didasarkan dari persepsi responden. Disarankan RS perlu mengoptimalkan produktivitas perawat dengan meningkatkan fasilitas RS, pelatihan, kesempatan jenjang pendidikan, transparansi dan keadilan sistem kompensasi, pengakuan dan umpan balik bagi kinerja pegawai, serta kepatuhan disiplin kerja.
Problems in the productivity of health workers due to suboptimal institutional management still often occur, including at the dr. H. Marzoeki Mahdi Mental Hospital (RSJMM). Nurses as the most health workers in hospitals with a high level of patient intervention, if there is improper treatment risk decreasing work productivity. The purpose of this study was to analyze the effect of financial compensation, non-financial compensation, and work discipline on nurse productivity at RSJMM. The study used a quantitative approach by distributing questionnaires to 205 nurses. The results showed partially (1) financial compensation did not have a significant effect on nurse productivity (Sig. value 0.953 > 0.05, β=0.002); (2) Non-financial compensation has a positive and significant effect on nurse productivity (Sig. value 0.016 < 0.05, β=0.073); (3) Work discipline has a positive and significant effect on nurse productivity (Sig. value 0.000 < 0.05, β=0.293). The variable of work discipline (0.293) most dominantly affects nurse productivity. Simultaneously, the three variables had a moderate effect on nurse productivity by 0.576 or 57.6%, while the remaining 42.4% was influenced by other variables. This result has limitations that are based on respondent’s perceptions. It is suggested that hospitals need to optimize nurse productivity by improving hospital facilities, training, educational opportunities, transparency and fairness of compensation systems, recognition and feedback for employee performance, and compliance with work discipline.
S-11278
Depok : FKM-UI, 2023
S1 - Skripsi Pusat Informasi Kesehatan Masyarakat
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Rina Wahyu Wijayani; Pembimbing: Hasbullah Thabrany; Penguji: Pujiyanto, Dumilah Ayuningtyas, Kazarni, Elizabet
T-4723
Depok : FKM-UI, 2016
S2 - Tesis Pusat Informasi Kesehatan Masyarakat
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Resi Natalia Turnip; Pembimbing: Amila Megraini; Penguji: Wachyu Sulistiadi, Dumilah Ayuningtyas, Kazarni
Abstrak:
Masalah utama dari program remunerasi berbasis kinerja adalah desain danpenerapannya yang tidak efektif. Penelitian ini bertujuan untuk menganalisiskualitas pola pembayaran insentif finansial berdasarkan pendapat dan pengalamandokter, untuk dapat menjadi masukan yang dapat mendorong perbaikan dankeberhasilan implementasi pola pembayarannya terkait peningkatan kualitaspelayanan kesehatan di RSUP Persahabatan tahun 2016. Penelitian menggunakanpendekatan kualitatif jenis Rapid Assessment Procedure dan pengambilan datadilakukan pada Juni 2016. Populasi penelitian ini adalah seluruh tenaga dokteryang bekerja di RSUP Persahabatan. Sampel terdiri dari para dokter yang telahmendapatkan insentif finansial dan melakukan pelayanan kesehatan secaralangsung kepada pasien selama >2tahun serta pihak manajemen yang terkaitpenetapan insentif finansial dokter. Data diperoleh dengan wawancara mendalamdan FGD. Analisis data dilakukan menggunakan catatan pinggir dan rekamansuara dan dirangkum berdasarkan topik masing-masing sesuai pertanyaan. Hasilyang diperoleh adalah pola pembayaran insentif finansial berdasarkan kinerjaberpengaruh terhadap perbaikan sikap dan perilaku dokter. Keselarasan internalyang mempertimbangkan isi dan nilai jabatan, dokter bertahan karena status PNS,besar selisih insentif dengan diluar tidak terlalu besar, dan kesempatan praktekpribadi. RS harus melakukan inovasi dan evaluasi terus menerus untuk melibatkanpartisipasi penuh dokter dalam upaya peningkatan kualitas pelayanan.Kata Kunci :Insentif Finansial, Dokter, Kinerja, Pola Pembayaran
The main problem of performance-based remuneration program design andimplementation is ineffective. This study aimed to analyze the quality of thepayment scheme of financial incentives based on the opinions and experience ofphysicians, to be input to drive improvement and successful implementation ofpayment patterns related financial incentives to improve the quality of health carein Persahabatan Hospital in 2016. The study used a qualitative approach to thetype of Rapid Assessment Procedure and the data collection was conducted inJune 2016. The study population was the whole of doctors who work inPersahabatan Hospital. The sample consisted of doctors who have receivedfinancial incentives and conduct health services directly to patients at least for 2years and management related to setting financial incentives doctors. Dataobtained by in-depth interviews and focus group discussions. Data analysis wasperformed using marginal notes and voice recordings and summarized by topiceach corresponding question. The result is a pattern of financial incentivepayments based on the performance improvement effect on attitudes and behaviorof physicians. Internal aligment that consider the content and the value of office,doctor persist because of the status of civil servants, a big difference in incentivesto outside is not too big, and opportunity in private practice. Management mustinnovate and continuous evaluation to involve the full participation of physiciansin improving the quality of service.Keywords :Financial incentives, doctor, Performance, Payment Patterns
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The main problem of performance-based remuneration program design andimplementation is ineffective. This study aimed to analyze the quality of thepayment scheme of financial incentives based on the opinions and experience ofphysicians, to be input to drive improvement and successful implementation ofpayment patterns related financial incentives to improve the quality of health carein Persahabatan Hospital in 2016. The study used a qualitative approach to thetype of Rapid Assessment Procedure and the data collection was conducted inJune 2016. The study population was the whole of doctors who work inPersahabatan Hospital. The sample consisted of doctors who have receivedfinancial incentives and conduct health services directly to patients at least for 2years and management related to setting financial incentives doctors. Dataobtained by in-depth interviews and focus group discussions. Data analysis wasperformed using marginal notes and voice recordings and summarized by topiceach corresponding question. The result is a pattern of financial incentivepayments based on the performance improvement effect on attitudes and behaviorof physicians. Internal aligment that consider the content and the value of office,doctor persist because of the status of civil servants, a big difference in incentivesto outside is not too big, and opportunity in private practice. Management mustinnovate and continuous evaluation to involve the full participation of physiciansin improving the quality of service.Keywords :Financial incentives, doctor, Performance, Payment Patterns
T-4764
Depok : FKM-UI, 2016
S2 - Tesis Pusat Informasi Kesehatan Masyarakat
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Yuni Nuraini; Pembimbing: Hafizzurachman; Penguji: Dumilah Ayuningtyas, Budi Hidayat, Widya Lolita
Abstrak:
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ABSTRAK Perawat sebagai ujung tombak pelayanan kesehatan yang berhubungan langsung dengan pasien dituntut untuk memiliki kinerja yang tinggi. Banyak faktor yang mempengaruhi kinerja diantaranya adalah Imbalan Finansial dan Imbalan Non Finansial. Imbalan Finansial dan Imbalan Non Finansial mempunyai peran penting dalam menentukan Kinerja Perawat. Penelitian ini bertujuan mengetahui hubungan imbalan finansial dan imbalan non finansial terhadap kinerja perawat di Rumah Sakit Ketergantungan Obat (RSKO) Jakarta Tahun 2011. Penelitian dilakukan pada bulan Mei 2011. Rancangan penelitian yang digunakan adalah cross sectional pada 63 responden. Analisis yang digunakan adalah analisis univariat, bivariat dan multivariat dengan menggunakan uji asumsi yang disyaratkan dan analisis regresi linier berganda. Dari hasil analisis bivariat diperoleh temuan penelitian adanya hubungan yang bermakna antara gaji, hubungan dengan atasan, hubungan dengan teman, promosi jabatan, kesempatan mengembangkan diri dan penghargaan terhadap hasil pekerjaan dengan kinerja perawat. Dari Analisis multivariat diperoleh temuan penelitian yaitu variabel yang mempengaruhi kinerja adalah imbalan finansial yaitu gaji dan imbalan non finansial yaitu hubungan dengan teman sekerja. Dengan hasil penelitian tersebut diatas, perlu bagi manajemen RSKO Jakarta untuk meningkatkan kinerja melalui imbalan finansial yaitu gaji, dan imbalan non finansial yaitu hubungan dengan teman. Disamping itu perlu juga memberikan kesempatan yang luas kepada para perawat untuk mengembangkan diri dengan mengikutsertakan perawat dalam pelatihan-pelatihan terkait bidang tugas dan pendidikan lanjutan agar kualifikasi dan kinerja perawat meningkat serta memberikan penghargaan atas hasil kerja perawat misalnya dengan pemilihan perawat teladan sehingga dapat memotivasi perawat untuk lebih meningkatkan kinerjanya. Kata kunci: imbalan finansial, imbalan non finansial, kinerja.
ABSTRACT Nurses as the spearhead of health services that relate directly to the patient is required to have high performance. Many factors affect the performance of which is the Financial Rewards and Nonfinancial Rewards. Financial Rewards and Non Financial Rewards play an important role in determining the performance of Nurses. This study aims to determine the relationship of financial rewards and non-financial rewards to the performance of nurses at the Rumah Sakit Ketergantungan Obat (RSKO) Jakarta in 2011. The study was conducted in May 2011. The design of the study is a cross sectional study in 63 respondents. The analysis used is univariate, bivariate and multivariate tests using the assumptions required and multiple linear regression analysis. From the results obtained by bivariate analysis of the research findings of a significant relationship between salary, relationships with superiors, relationships with friends, job promotion, an opportunity to develop themselves and respect for the work with the performance of nurses. Multivariate analysis of research findings obtained by the variables that affect the performance of the financial rewards of salary and non-financial rewards relationships with co-workers. With the above results, it is necessary for management RSKO Jakarta to improve performance through financial reward of salary and non-financial reward of relationships with friends. Besides it should also provide ample opportunity for nurses to develop themselves by engaging nurses in training-related tasks and qualifications and continuing education for nurses increased performance and reward the work of nurses such as choosing a exemplary nurse that can motivate nurses to further improve its performance. Key words: financial rewards, non-financial rewards, performance.
T-3342
Depok : FKM-UI, 2011
S2 - Tesis Pusat Informasi Kesehatan Masyarakat
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Merekta Bangun; Pembimbing: Mardiati Nadjib
Abstrak:
RSUD Argamakmur adalah satu-satunya rumah sakit milik pemerintah tipe C dan merupakan rujukan bagi pelayanan kesehatan di wilayah Kabupaten Bengkulu Utara. Akibat krisis ekonomi yang melanda Indonesia sejak tahun 1997 sampai sekarang menyebabkan kemampuan pemerintah untuk memberikan subsidi kepada pelayanan kesehatan khususnya rumah sakit semakin terbatas. Terbatasnya subsidi tersebut menyebabkan RSUD Argamakmur mengalami kesulitan dalam pengelolaan dan pembiayaan keuangannya. Instalasi laboratorium yang berfungsi sebagai penunjang medis, pendukung fungsi rujukan rumah sakit dan pusat pendapatan (revenue censer) merupakan salah satu unit pelayanan kesehatan yang paling terkena dampak pennasalahan keuangan tersebut. Untuk mengatasi permasalahan tersebut Pemerintah Daerah Kabupaten Bengkulu Utara memberikan peluang kepada RSUD Argamakmur untuk menjadi unit swadana. Berkenaan dengan itu rumah sakit diminta untuk melakukan persiapan-persiapan dimana salah satunya adalah perbaikan pola tarif. Permasalahannya adalah belum pernah dilakukan analisis biaya di Instalasi Laboratorium RSUD Argamakmur, sehingga tarif yang berlaku belum diketahui apakah sesuai dengan biaya satuan (unit cost). Hasil penelitian menunjukkan bahwa jumlah pemeriksaan per jenis pemeriksaan laboratoriuan masih rendah (rata-rata 19,2%). Tarif yang berlaku saat ini lebih rendah daripada biaya satuan, dimana biaya satuan aktual rata-rata lebih tinggi 261% dan biaya satuan normatif rata-rata lebih tinggi 182% per jenis pemeriksaan. Berdasarkan hasil penelitian diperoleh alternatif tarif yang rasional untuk 12 jenis pemeriksaan laboratoriuin di Instalasi Laboratorium RSUD Argamakmur sebagai berikut. Pertama, alternatif tarif dengan subsidi biaya tetap (fixed cost) dan gaji, ditujukan bagi tarif pelayanan kelas III, akan terjadi peningkatan tarif rata-rata sebesar 88, 7% per jenis pemeriksaan. Kedua, alternatif tarif dengan subsidi biaya tetap (fixed cont) dan gaji dengan kebijakan subsidi silang, ditujukan bagi tarif pelayanan kelas El, I, WP, akan terjadi peningkatan tarif rata-rata sebesar 143,34% per jenis pemeriksaan dari tarif yang berlaku saat ini. Hasil penelitian ini diharapkan menjadi rujukan bagi RSUD Argamalunur untuk melakukan penyesuaian tarif di Instalasi Laboratoriumnya.
Rational Pricing Analysis For Laboratory Examination in Argamakmur General District Hospital North Bengkulu 2001Argamakmur General District Hospital is the only Government Hospital Type C and referral hospital for Region of North Bengkulu District. Since economic crisis in 1997 Government prosided only limited subsidy for health services including for hospital. Limited subsidy caused Argamakmur General District Hospital faced the difficulties to operate and support the activities. Laboratory unit with its function to support medical services, ancillary service for referral hospital and revenue center has gotten his impact due to this financial problem. To overcome that problem the Regional Government of North Bengkulu has given the Argamakmur District Hospital an opportunity to be converted as autonomous hospital. The hospital should have preparatory activities, including price setting, The problem. is there is no cost analysis on Laboratory Unit. yet price was set up without considering the unit cost of services. This study was an operational study using cost analysis approach for clinical laboratory examination activities in Argamakmur General District Hospital; the study used Activity Based Costing method. The study showed that total output for each examination were still low (49,2% on average). Current price was lower than unit cost where actual unit cost was higher 262% than the price and normative unit cost was 182% higher current price. The study showed that rational pricing for 12 laboratory examinations were. as followed. First, alternative price with subsidy faced cost and salary was set up for class III wards. Therefore, average price will increase 88,72% for each examination. Secondly alternative price with subsidy for fixed cost and salary implicitly includes cross subsidy was setup for class II, I and VIP wards in general average price will increase 143,34% for each examination. Findings of the study are expected to be implemented for Argamakmur General District Hospital to adjust the current price at laboratory unit.
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Rational Pricing Analysis For Laboratory Examination in Argamakmur General District Hospital North Bengkulu 2001Argamakmur General District Hospital is the only Government Hospital Type C and referral hospital for Region of North Bengkulu District. Since economic crisis in 1997 Government prosided only limited subsidy for health services including for hospital. Limited subsidy caused Argamakmur General District Hospital faced the difficulties to operate and support the activities. Laboratory unit with its function to support medical services, ancillary service for referral hospital and revenue center has gotten his impact due to this financial problem. To overcome that problem the Regional Government of North Bengkulu has given the Argamakmur District Hospital an opportunity to be converted as autonomous hospital. The hospital should have preparatory activities, including price setting, The problem. is there is no cost analysis on Laboratory Unit. yet price was set up without considering the unit cost of services. This study was an operational study using cost analysis approach for clinical laboratory examination activities in Argamakmur General District Hospital; the study used Activity Based Costing method. The study showed that total output for each examination were still low (49,2% on average). Current price was lower than unit cost where actual unit cost was higher 262% than the price and normative unit cost was 182% higher current price. The study showed that rational pricing for 12 laboratory examinations were. as followed. First, alternative price with subsidy faced cost and salary was set up for class III wards. Therefore, average price will increase 88,72% for each examination. Secondly alternative price with subsidy for fixed cost and salary implicitly includes cross subsidy was setup for class II, I and VIP wards in general average price will increase 143,34% for each examination. Findings of the study are expected to be implemented for Argamakmur General District Hospital to adjust the current price at laboratory unit.
B-574
Depok : FKM UI, 2002
S2 - Tesis Pusat Informasi Kesehatan Masyarakat
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Mus'ab; Pembimbing: Mardiati Nadjib; Penguji: Kurnia Sari, Vetty Yulianty Permanasari, Mazda Novi Mukhlisa, Veronica Maulana
Abstrak:
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Dana Bagi Hasil Cukai Hasil Tembakau (DBH CHT) merupakan salah satu sumber pendanaan penting yang dirancang untuk mendukung upaya pengendalian dampak konsumsi tembakau serta peningkatan pelayanan kesehatan di daerah. Namun dalam implementasinya, pemanfaatan DBH CHT belum sepenuhnya mampu menurunkan prevalensi merokok secara nasional, termasuk di Kabupaten Karawang sebagai salah satu daerah penghasil rokok dan penerima DBH CHT tertinggi di Indonesia. Penelitian ini bertujuan untuk mengetahui gambaran penggunaan DBH CHT serta menganalisis implementasi penggunaan DBH CHT pada bidang kesehatan di Kabupaten Karawang tahun 2020-2024. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode studi kasus eksploratif. Data dikumpulkan melalui wawancara mendalam dengan informan dari BAPPEDA, BPKAD, Sekretariat Daerah, dan Dinas Kesehatan, serta telaah dokumen perencanaan dan laporan keuangan. Analisis dilakukan menggunakan kerangka Public Financial Management (PFM). Hasil penelitian menunjukkan bahwa pelaksanaan kebijakan DBH CHT di Kabupaten Karawang telah mengacu pada seluruh regulasi nasional dan telah disosialisasikan, namun pemahaman pihak yang terlibat dalam penggunaan DBH CHT belum merata. Alokasi DBH CHT untuk kesehatan tergolong besar, yaitu 55,2%-99,9% dari total pagu DBH CHT dan memberikan kontribusi 12,3%-19,5% terhadap total anggaran kesehatan daerah. Orientasi anggaran berubah setiap tahun, dari respons pandemi pada 2020, penguatan sarana-prasarana kesehatan pada 2021-2022 dan 2024, hingga dukungan pembiayaan JKN untuk pencapaian UHC pada 2023 dan 2025. Sistem pembayaran masih berfokus pada kepatuhan pelaporan administratif dan belum berbasis kinerja. Realisasi anggaran sangat tinggi (90%-100%), namun program pelayanan kesehatan khususnya kegiatan penuruan prevalensi merokok belum diprioritaskan dalam perencanaan dan penganggaran. Monitoring dan evaluasi dilakukan, tetapi tidak terdokumentasi. Pelaporan dilakukan rutin melalui aplikasi digital namun aksesibilitas publik masih terbatas. Penelitian merekomendasikan agar pemanfaatan DBH CHT lebih difokuskan pada penguatan program promotif dan preventif seperti penurunan prevalensi merokok, peningkatan kualitas perencanaan dan evaluasi, penguatan koordinasi antar-OPD, peningkatan transparansi publik melalui laporan yang mudah diakses, serta penyusunan kebijakan dan mekanisme pendanaan berbasis kinerja untuk memastikan alokasi anggaran tepat sasaran.
The Tobacco Excise Revenue Sharing Fund (DBH CHT) is an important source of financing intended to support the control of tobacco consumption impacts and the improvement of health services at the local level. However, in practice, the utilization of DBH CHT has not yet been able to significantly reduce smoking prevalence nationally, including in Karawang Regency, one of Indonesia’s largest cigarette-producing areas and the highest recipient of DBH CHT. This study aims to describe and analyze the utilization and implementation of DBH CHT in the health sector in Karawang Regency during 2020-2024. The study employed a qualitative descriptive approach using an exploratory case study design. Data were collected through in-depth interviews with key informants from BAPPEDA, BPKAD, Regional Secretariat and the Health Office, as well as a review of planning documents and financial reports. Data analysis was conducted using the Public Financial Management (PFM) framework. The results indicate that DBH CHT policies in Karawang Regency have complied with national regulations and have been formally disseminated; however, stakeholders’ understanding remains uneven. The allocation of DBH CHT to the health sector was relatively high, ranging from 55.2%-99.9% of the total DBH CHT budget, contributing 12.3%-19.5% to the overall regional health budget. Budget orientation shifted annually, from pandemic response in 2020, strengthening health infrastructure in 2021-2022 and 2024, to supporting National Health Insurance (JKN) financing for achieving Universal Health Coverage (UHC) in 2023 and 2025. The payment system remains focused on administrative compliance rather than performance-based mechanisms. Budget absorption was very high (90%-100%); however, specific health service programs aimed at reducing smoking prevalence were not prioritized in planning and budgeting. Monitoring and evaluation activities were conducted but not systematically documented, while reporting was routinely submitted through digital applications, although public accessibility remains limited. This study recommends prioritizing the use of DBH CHT for strengthening promotive and preventive programs, particularly smoking prevalence reduction, improving planning and evaluation quality, enhancing inter-agency coordination, increasing public transparency through accessible reporting, and developing performance-based policies and financing mechanisms to ensure more effective and targeted budget allocation.
T-7467
Depok : FKM-UI, 2026
S2 - Tesis Pusat Informasi Kesehatan Masyarakat
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