Management of Health Operational Assistance Funds from the Perspective of Budgetary Goals Characteristics at the Community Health Center
DOI:
https://doi.org/10.30872/miceb.v7i1.15573Keywords:
Health Operational Assistance, Budget Realization, Budgetary Goals Characteristics, Community Health Center Governance, Financial Accountability, Goal ClarityAbstract
Health Operational Assistance Program is a government program that supports national priorities in the health sector by strengthen promotional and preventive efforts and improve access to and quality of basic services in community health centers. However, the realization of the program budget absorption in community health centers was around 60% from 2022 to 2024, for example, at the Perangat Community Health Center. This indicates a problem with governance at the health center. This study aims to explore the causes of the stagnation in budget absorption through a framework of budgetary goals characteristics, including goal clarity, specificity, difficulty, and acceptance. This study uses a qualitative descriptive approach with a case study method at the Perangat Community Health Center. Data collection techniques were carried out through semi-structured interviews and documentation. Key informants included health center leaders, program implementers, and beneficiaries, the community. Results show that stagnant budget absorption is caused by a shift in focus from program objectives to financial accountability, resulting in unclear goals. This has led to difficulties in program implementation due to a lack of clarity of objectives, resulting in an overload of financial administration work. In addition, weak supervision by leaders has resulted in weak management acceptance of program objectives (goal acceptance). This condition will certainly have an impact on the decline in the quality of basic services felt by beneficiaries if it is not immediately corrected. As a result, the suboptimal realization of the health operational assistance budget is caused by weak governance and internal institutions of the community health centers
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