Authors: Ratna Kartikasari1, Ernawaty2
1Student at Department of Health Administration and Policy, Faculty of Public Health, Airlangga University, Indonesia
2Lecturer at Department of Health Administration and Policy, Faculty of Public Health, Airlangga University, Indonesia
Abstract
The government changed the mechanism of channeling Health Operational Assistance (HOA) funds from Co-Adminwastration Tasks to Special Allocation Funds and requires districts to adjust to local financial management. HOA funds as one of the budgetary sources that can affect the performance of the Primary Health Care will be able to achieve its goals and objectives if it can be utilized properly by Public Health Service. The purpose of this research was to prepare recommendations as an effort to improve the achievement of HOA financial realization in East Java Province based on input and process characteristics in the form of management function implementation. The research was a cross sectional study. The samples were 38 districts throughout East Java Province with 38 HOA manager in districts and 160 HOA manager in Public Health Care. The result showed that convenience in the preparation of financial accountability documents of HOA and the ease in achieving the objectives had a relationship with the financial realization of HOA. While the conformity of the implementation with the plan was related negatively to the financial realization, so also the adequacy of human resources negatively related to the realization of finance. This was the problem, although the human resources were sufficient and the activities implemented according to plan HOA financial realization was also lacking. Further policy review was required regarding the implementation of (HOA) with transfer fund mechanism, especially in the case of preparation of financial accountability documents in the regions.
Keywords: Health Operational Assistance (HOA) funds, non physical specific allocation fund, financial realization
