Analisis Penyerapan Dana Alokasi Khusus (DAK) Fisik Pekerjaan Pengadaan Obat Dan Bmhp Di Dinas Kesehatan Kabupaten Pelalawan Tahun Anggaran 2019

Alhadat, T. Mufti (2021) Analisis Penyerapan Dana Alokasi Khusus (DAK) Fisik Pekerjaan Pengadaan Obat Dan Bmhp Di Dinas Kesehatan Kabupaten Pelalawan Tahun Anggaran 2019. Other thesis, Universitas Islam Riau.

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Abstract

The Special Transfer Fund or the Special Allocation Fund (DAK) acts as a motor for aligning national development to support the Nawacita program, especially for Human Resources Development, Connectivity, Tourism, and Health. (Directorate General of Fiscal Balance, 2019). The Special Allocation Fund for the health sector is a supporter of increasing access and quality of health services (Menkes RI, 2019). Regular Physical DAK The pharmaceutical service sub-sector is directed at providing drugs and medical consumables at the district/city level (Minister of Health, 2019). In PP No 12 of the 2019 Fiscal Year, it is regulated that DAK is one of the sources of financing for regions in the implementation of decentralization. Therefore, it is hoped that the DAK Budget Absorption and Realization Process through the implementation of the procurement of goods/services (Drug Procurement Activities and BMHP) can be carried out properly with the target achievement or output of budget absorption 90% per type per sector of activity and 100% for the achievement or output of budget realization per type per field. Based on a report from the Pelalawan District Health Office, the absorption and realization of the Special Allocation Fund for Drug Procurement and BMHP did not reach the absorption target of 90% and the realization target of 100%. So the purpose of this study is to find out how the Implementation of Budget Absorption and Realization as well as resource factors (Human Resources, Capital Resources and Legitimate Resources) in this Drug Procurement and BMHP work. Qualitative descriptive type and design with samples of Procurement Officers, PPK, PPTK and Activity Staff. The result of this research is absorption is only 66% and realization only reaches 83%. Lack of Human Resources (Labour Resources). Capital Resources in terms of budget there is no problem and in terms of infrastructure there are still shortcomings. Legal sources (Legitimate Resources) in new regulations that are immediately implemented can hinder the implementation of work. Suggestions for the Pelalawan District Health Office to hold a Functional Position for Goods/Services Manager (PBJ), take firm action on providers who are slow to respond to purchases and distributors who do not distribute goods. Then for the latest regulations, it is hoped that they will be socialized before being implemented.

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