STRATEGI PENINGKATAN PENYERAPAN ANGGARAN BANTUAN OPERASIONAL KESEHATAN SALUR LANGSUNG PUSKESMAS DI KOTA BANDA ACEH

This study aims to analyze the influence of budget planning, budget implementation, human resource capacity, organizational commitment, and internal control on the absorption of the Directly Disbursed Health Operational Assistance (BOK) funds at 11 Community Health Centers (Puskesmas) in Banda Aceh City. The research design employed a cross-sectional approach with a total sample of 90 respondents selected through proportional stratified random sampling. Data analysis was conducted using Partial Least Squares – Structural Equation Modeling (PLS–SEM). The results indicate that budget planning has a direct effect on budget absorption of 27.4% and an indirect effect of 14.85%. Budget implementation has the most dominant direct effect on budget absorption at 39.3%. Human resource competency, organizational commitment, and internal control each have indirect effects of 9.33%, 4.03%, and 3.26%, respectively. It can be concluded that budget implementation is the main factor influencing the absorption of BOK funds. This study recommends strategies such as the development of Standard Operating Procedures (SOPs) covering technical implementation through to financial reporting, enhanced monitoring and evaluation, and strengthened budget execution control by the Health Office and the Community Health Centers. ABSTRAK Penelitian ini bertujuan menganalisis pengaruh perencanaan anggaran, pelaksanaan anggaran, kapasitas sumber daya manusia, komitmen organisasi dan pengawasan internal terhadap penyerapan dana Bantuan Operasional Kesehatan (BOK) salur langsung pada 11 Puskesmas di Kota Banda Aceh. Desain penelitian menggunakan cross sectional dengan jumlah sampel 90 responden dipilih melalui proporsional stratified random sampling. Analisis data dilakukan menggunakan Partial Least Squares – Structural Equation Modeling (PLS–SEM). Hasil penelitian menunjukkan perencanaan anggaran berpengaruh langsung terhadap penyerapan anggaran sebesar 27,4 dan tidak langsung sebesar 14,85%. Pelaksanaan anggaran memiliki berpengaruh langsung paling dominan terhadap penyerapan anggaran sebesar 39,3%. Kompetensi SDM, Komitmen organisasi, dan pengawasan internal masing-masing berpengaruh secara tidak langsung sebesar 9,33%, 4,03% dan 3,26%. Dapat disimpulkan pelaksanaan anggaran merupakan faktor utama yang mempengaruhi penyerapan dana BOK. Penelitian ini merekomendasikan strategi berupa penyusunan Standar Operasional Prosedur (SOP) mulai dari pelaksanaan teknis hingga pelaporan keuangan, peningkatan monitoring evaluasi serta pengendalian dalam pelaksanaan anggaran oleh Dinas Kesehatan dan Puskesmas.