Abstrak: Penanganan masalah gizi sangat penting untuk meningkatkan kualitas sumberdaya manusia. Salah satu input untuk dapat mencapai target Standar Pelayanan Minimal (SPM) program gizi adalah kecukupan pendanaan. Penelitian ini bertujuan untuk mengetahui kesenjangan kebutuhan pembiayaan yang membandingkan antara kebutuhan berdasarkan perhitungan biaya SPM dengan realisasi belanja program gizi di tahun 2016 dan 2017. Penelitian ini juga sekaligus mendapat gambaran proses perencanaan, penganggaran dan kesenjangan anggaran yang ada. Penelitian kualitatif ini menggunakan rancangan potong lintang. Hasil penelitian menunjukkan adanya kenaikan realisasi anggaran program gizi yang cukup tinggi di Dinas Kesehatan Kabupaten Bekasi, dari Rp 3.931.449.461 di tahun 2016 menjadi Rp. 9.146.251.165 di tahun 2017. Pemanfaatan realisasi anggaran tersebut paling banyak digunakan untuk kegiatan preventif berupa pemberian makanan tambahan untuk ibu hamil Kekurangan Energi Kronis (KEK) dan balita kurus yaitu sebesar 66,55% pada tahun 2016 dan sebesar 59,35% di tahun 2017. Hasil penelitian ini mengungkap bahwa total realisasi belanja lebih besar daripada total kebutuhan biaya berdasarkan SPM. Besarnya kebutuhan biaya SPM program gizi tahun 2016 dari 4 jenis pelayanan dasar dalam SPM adalah sebesar Rp 1.779.095.450 pada tahun 2016 dan Rp. 2.347.821.493 tahun 2017. Terdapat kelebihan sebesar Rp. 2.152.354.011 pada tahun 2016 dan Rp. 6.798.429.672 pada tahun 2017. Berdasarkan hasil wawancara mendalam diketahui bahwa dalam proses perencanaan sudah dilakukan analisa masalah, penetapan tujuan dan dilakukan identifikasi kegiatan. Proses penganggaran yang dilakukan sudah berbasis kinerja karena telah membuat anggaran berdasarkan skala prioritas dan telah menetapkan indikator kinerja.
Kata Kunci: Kesenjangan biaya, Program Gizi, Perencanaan & Penganggaran

---

Increasing nutrition and overcoming the issues surrounding it is essential in increasing the quality of human resources in Indonesia. One of the important input aspects to achieve minimum standard services (SPM) is sufficient budget allocation. This study aims to uncover the discrepancy between budget realization and budget estimations of minimum standard services (SPM) for the nutrition program in 2016 and 2017; as well as to understand the planning and budgeting process. This was a qualitative study with a cross sectional design, utilizing resources of financial data and program implementation. Results of the study revealed that budget realization of nutrition program at Bekasi Municipal Health Office in 2016 and 2017 were Rp 3,931,449,461 and Rp. 9,146,251,165 respectively. The majority of the budget was directed to preventive programs where in 2016 comprised of 66.55% and in 2017 was 59.35% of the total nutrition budget. Total spending realized was higher than the yearly total budget estimations based on minimum standard services (SPM). There was excess in budget in 2016 of Rp. 2,152,354,011 and Rp. 6,798,429,672 in 2017. In-depth interviews revealed the planning process already includes extensive problem analysis, objective determination and activities identification. The budgeting process is already based on work performance due to it priority scale budgets and established. Bekasi Municipal Health Office should continue to pursue its commitment in improving health budget planning and budget efficiency.
Key words: Budget Gap, Nutrition Program,Health Planning and Budgeting

Abstrak: Proses penetapan kebijakan perencanaan dan penganggaran pada DirektoratKesehatan Kerja dan Olahraga sangat dinamis dan bergerak sesuai dengan arahkebijakan dan prioritas. Tujuan penelitian ini yaitu untuk mendapatkan faktasejauh mana aspek politik ikut berperan dalam penetapan kebijakanperencanaan dan anggaran. Penelitian ini menggunakan metode kualitatifdengan melakukan wawancara mendalam terhadap pihak-pihak yang terlibat.Hasil penelitian menunjukan bahwa aspek politik paling kental terjadi padatahapan proses penetapan kebijakan terutama saat terjadi konflik, kerjasama,negoasiasi dalam penetapan besaran alokasi anggaran dan target yang disusun.Penelitian ini merekomendasikan untuk memperkuat SDM direktorat kesehatankerja dan olahraga dalam hal kemampuan untuk melakukan advokasi mengenaipentingnya program kesehatan kerja dan olahraga.Kata kunci: kebijakan, politik, Perencanaan, penganggaran

---

The process of establishing policy on planning and budgeting in directorate ofoccupational health and sport is very dynamic and moving in accordance withthe policy and priorities. The purpose of this study is to get the facts extent towhich the political aspect played a role in policy establishing and budgetplanning. This study uses a qualitative method by conducting in-depthinterviews of the parties involved in the process of planning and budgeting.Results showed political aspect of most condensed occur in the process of theestablishment of policies especially when conflict, cooperation, and negotiationhappen in determining the amount of budget allocations and targets arranged. Thisstudy recommends to strengthen human resources of directorate in terms of abilityto advocate on the importance of occupational health and sports programsKeywords : policy, politics, planning, budgeting.

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

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.

---

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.

Abstrak:

Analisis penerapan Penganggaran berbasis Kinerja untuk Standar Pelayanan Minimal (SPM) Orang dengan Gangguan Jiwa (ODGJ) Berat di Dinas Kesehatan Kota Depok Tahun 2025, Penelitian ini menganalisis pelaksanaan penganggaran berbasis kinerja (PBK) terhadap Standar Pelayanan Minimal (SPM) ODGJ Berat di Dinas Kesehatan Kota Depok telah mencerminkan kebutuhan riil di lapangan. Meskipun capaian SPM tercatat mencapai 100% pada tahun 2023 dan 2024, alokasi anggaran justru mengalami penurunan signifikan: dari (0,06%) pada 2023 menjadi hanya (0,02%) pada 2024 dari total anggaran Dinas Kesehatan. Kontradiksi ini mencolok, terutama ketika prevalensi gangguan jiwa di Kota Depok masih sangat tinggi 9,1% di kalangan pegawai pemerintah dan 15,3% di masyarakat umum, angka provinsi (4,4%) dan nasional (2%). Kondisi ini menunjukkan adanya tantangan serius dalam penerapan PBK yang seharusnya mengedepankan prinsip efektivitas, efisiensi, dan evidence-based. Penelitian ini menggunakan pendekatan komprehensif terhadap komponen struktur, proses, dan komitmen daerah, untuk menilai apakah kebijakan penganggaran yang diterapkan sudah mendukung keberlanjutan layanan kesehatan jiwa secara substantif, bukan sekadar administratif.

---

Analysis of the Implementation of Performance-Based Budgeting for Minimum Service Standards (SPM) for People with Severe Mental Disorders (ODGJ) at the Depok City Health Office in 2025,This study analyzes whether the implementation of performance-based budgeting (PBB) for the Minimum Service Standards (SPM) for People with Severe Mental Disorders (ODGJ) at the Depok City Health Office reflects the actual needs in the field. Although SPM achievements reached 100% in 2023 and 2024, the allocated budget experienced a significant decline—from 0.06% in 2023 to only 0.02% in 2024 of the total Health Office budget. This contradiction is striking, especially considering the high prevalence of mental disorders in Depok: 9.1% among government employees and 15.3% in the general population, far exceeding the provincial average (4.4%) and the national rate (2%). This situation highlights serious challenges in the application of PBB, which should prioritize effectiveness, efficiency, and evidence-based principles. This study adopts a comprehensive approach by examining structural components, processes, and regional commitment to assess whether the current budgeting policy supports the sustainability of mental health services in a substantive, rather than merely administrative, manner.

 

Abstrak:

---

---