Analisis Pembiayaan Kesehatan yang Bersumber dari Pemerintah Malalui District Health Account di Kabupaten Sinjai

ABSTRACT Health account is one method to acquire information about financial situation in a district or state. Based on the information, the analysis on the policy can be made, such as for priority setting and equity. The information is also used for policy decision and financial planning for next year. Up to this time health budget for Sinjai District has not been analyzed, before and after decentralization. The objective of this research was to describe the health financial before and after decentralization implemented (1998 to 2002) in Sinjai District. The method used was quasi experiment with ex post facto design. Method of health account was adopted from the National Health Account approach. The results howed that there was an increase of government health funding since 1998 to 2002 in Sinjai District. Before decentralization central government role in health finance was high (11,6% to 60%), but after decentralization, the role of central government decreased and district government role was increase (24% to 83%). From finance intermediary site the finance for hospital increase since 1999 to 2002 (11% to 40%), even though District Health Official still takes prominent finance intermediary point. From health provider site, health expenditure allocation at community health center showed decrease trend. Health care administration and investment show increased trend. Public health programs decreased constantly since 1998 to 20002. It was concluded that Sinjai District health finance increased since 1998 to 2002 because of the increase of hospital health financial allocation. On the other hand the financial allocation in public health sector decreased. This pattern should be changed by a better planning and more allocation for public health interventions. Keywords: health finance -district health accoun