EFEKTIVITAS PENGGUNAAN ANGGARAN DANA ALOKASI UMUM (DAU) PADA DINAS KESEHATAN KABUPATEN TORAJA UTARA

Abstract

This study aims to determine the effectiveness of the utilization of the General Allocation Fund (Dana Alokasi Umum/DAU) budget at the Health Office of North Toraja Regency for the 2021-2025 period. The research method used is descriptive quantitative with a budget effectiveness ratio analysis approach. The data used is secondary data in the form of budget realization reports from the Health Office of North Toraja Regency for five years. The results of the study indicate that the utilization of the DAU budget during the 2021-2025 period is in the highly effective category, with effectiveness levels consistently above 90% each year. The average effectiveness rate for five years reached 93.12%, indicating that the budget realization has supported the implementation of health service programs in accordance with established targets. Several budget components such as employee expenditure, equipment and machinery capital expenditure, and health service programs achieved high realization rates, although goods and services expenditure as well as building capital expenditure still need optimization in some years. Based on the research findings, it can be concluded that the utilization of the DAU budget at the Health Office of North Toraja Regency during the 2021-2025 period has been implemented very effectively, thereby supporting the implementation of regional health services.

Keywords: effectiveness; General Allocation Fund (DAU); budget utilization; health services.