ANALISIS PEMBIAYAAN KESEHATAN BERSUMBER PEMERINTAH DENGAN PENDEKATAN DISTRICT HEALTH ACCOUNT (DHA) DI KABUPATEN KETAPANG KALIMANTAN BARAT

• Main Authors: , HUJAIPAH, , Dr. drg. Julita Hendrartini, M.kes.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2013
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/124131/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=64251
• Institution: Universitas Gadjah Mada

Background: In Indonesia, health financing is relatively small and the effectiveness and efficiency of its usage have not been optimal. It is at the provincial level or Province Health Account (PHA) and the district level or District Health Accounts (DHA). Health sector budget of Ketapang District has increased but these changes do not describe the information on health financing because it is not supported by the data usage and records on local health financing. This leads to the unknown costs for the health sector and how it is used and the type of health program or activity. Thus, it requires District Health Accounts (DHA) to describe the overall health financing Objective: the research aimed to describe the government-based health financing by its source of financing, budget managers, service providers, types of activities, budget lines, types of programs, levels of activities and anyone receiving the benefits and to identify the performance aspects of the adequacy of financing, efficacy, effectiveness, sustainability and equity. Method: The research was descriptive, and the collected data were the data of 2009 to 2011. The research instrument was a checklist to examine documents or reports. Result: Government-based health financing was mainly originated from the district government on the average of 83.78% per year and largely managed by health office and mostly used for indirect activities on an average of 58.29% per year. The budget composition was more for operations. Implementation by the levels of activities was more widely implemented at the district level and largely utilized by the apparatus