Analysis Of Budget Refocusing Implementation On Program Achievements In The Service District Health Rabbit

Abstract

This research aims to analyze the implementation of budget refocusing on program
achievements at the Kerinci District Health Service. This research is a qualitative
descriptive study. The sampling technique is purposive sampling. Data collection used in
depth interview guidelines. The research was conducted at the Kerinci District Health
Service. Qualitative data analysis techniques are carried out by analyzing the context of
statements resulting from secondary data and primary data from an informant. The results
of this research show that there are details of the Special Non-Physical Allocation Fund
according to Province/Regency/City for Fiscal Year 2023 in Kerinci Regency, namely
IDR. 142,500,202. The Health Service programs that were affected by budget refocusing
were all implemented. According to the Regional Government Information System
(SIPD), there is a sequence, namely programs, activities, and sub-activities. All programs,
activities, and sub-activities, but some output achievements in budget realization are not
in accordance with what has been budgeted. For the Kerinci District Health Service to be
able to take more efficient and effective steps in efforts to allocate funds so that it does
not affect the achievements of programs, activities, and sub-activities that should be
implemented and the establishment of policies to improve economic conditions.