STUDI TENTANG PEMBIAYAAN KESEHATAN OLEH PEMERINTAH SEBELUM DAN SELAMA OTONOMI DAERAH DI PROPINSI KALIMANTAN TIMUR : Studi Kasus di Kabupaten Kutai Kartanegara dan Kota Balikpapan

Backgroud: The health financing by government in local area has purpose to supply the fund and create the financial incentive for health services providers at local area. Objectives: This objective of research was to analyze the financing that allocated by government before and after district autonomy in East Kalimantan Province. Method: The data collected retrospectively by District Health Account (DHA), namely for the year 1999, 2000 and 2001, from many government institutions in local area. The data analysis was done descriptively. Results: This research result indicated that the health fund proportion toward APBD II remain under the agreement of Regents or Mayors in Indonesia namely 15% from APBD II, while in Kutai Kartanegara respectively in 1999, 2000, and 2001 are 1.98%, 1.30%, and 1.76%, and in Balikpapan respectively 1.18%, 0.86% and 1.04%. From those total financing, in Kutai Kertanegara almost all (more than 90%) used for the community health services while in Balikpapan more than 80%. The cost for operational dominating the financing in both of two areas. Conclusion: In order to make the health financing data in local area were obtained accurately and accountable, so it was necessary to held any supply and data computation training of health financing. Keywords: health financing, district autonomy, government budge