PEMANFAATAN DANA BANTUAN OPERASIONAL KESEHATAN (BOK) DI PUSKESMAS PADANG BULAN KOTA MEDAN

Abstrak

Penelitian ini bertujuan untuk mengetahui pemanfaatan Dana Bantuan Operasional Kesehatan (BOK)
di Puskesmas Padang Bulan, Kota Medan. (1) implementasi program bantuan operasional kesehatan
(BOK) di tingkat input di Puskesmas Padang Bulan Kota Medan, (2) implementasi program bantuan
operasional kesehatan (BOK) di tingkat proses di Puskesmas Padang Bulan, dan (3) pelaksanaan
program bantuan operasional kesehatan (BOK) di tingkat output di Puskesmas Padang Bulan.
Penelitian ini dilakukan dengan metode kualitatif dengan pendekatan deskriptif. Variabel penelitian
meliputi sumber daya manusia, anggaran, pedoman, fasilitas, perencanaan, pelaksanaan, pengawasan
dan penilaian. Sampel yang terlibat dalam pelaksanaan program bantuan operasional kesehatan di
Puskesmas Padang Bulan terdiri dari 3 informan yaitu Bendahara Pengelola BOK Dinas Kesehatan,
Kepala Puskesmas, dan Bendahara Puskesmas. Hasil penelitian mengungkapkan bahwa pada level
input, kebijakan sumber daya manusia dan buku pedoman teknis target program secara umum belum
memadai, jumlah dana perlu di evaluasi dan proses akuntabilitasnya memerlukan pengawasan dan
penyederhanaan pelaporan. Pada tingkat proses, implementasi perencanaan harus dilakukan
berdasarkan analisis masalah. Pada tingkat output, cakupan layanan ada yang telah meningkat, tetapi
ada beberapa layanan yang tidak memenuhi target SPM.

This research aims to determine the utilization of Health Operational Assistance Funds (BOK) at the
Padang Bulan Community Health Center, Medan City. (1) implementation of the health operational
assistance (BOK) program at the input level at the Padang Bulan Health Center, Medan City, (2)
implementation of the health operational assistance (BOK) program at the process level at the
Padang Bulan Health Center, and (3) implementation of the health operational assistance program (
BOK) at the output level at the Padang Bulan Community Health Center. This research was
conducted using a qualitative method with a descriptive approach. Research variables include human
resources, budget, guidelines, facilities, planning, implementation, supervision and assessment. The
sample involved in implementing the health operational assistance program at the Padang Bulan
Community Health Center consisted of 3 informants, namely the Health Service BOK Managing
Treasurer, the Head of the Community Health Center, and the Community Health Center Treasurer.
The research results reveal that at the input level, human resource policies and technical guidebooks
for program targets are generally inadequate, the amount of funding needs to be evaluated and the
accountability process requires monitoring and simplifying reporting. At the process level, planning
implementation must be carried out based on problem analysis. At the output level, service coverage
has increased, but there are several services that do not meet the SPM targets