POTENTIAL DOUBLE FINANCING OF IMMUNIZATION AS SOCIAL SERVICES SOURCED FROM GOVERNMENT FUNDS THROUGH THE PERSPECTIVE OF BATAM ISLAND DISTRICT HEALTH ACCOUNTS

Abstract

Health financing is the main component in the framework of the National Health System, in districts often faced with various problems such as the tendency of physical spending budgets used for double financing may occur in remote areas, borders and regional islands district health services, the tendency to provide local health services for free to the community and the entire population. The research in this study aims to determine the real costs of programs/activities in some government services in the past year before pandemic COVID-19 in Batam Island Regency/City (in 2019). This research was designed with a cross-sectional descriptive study. A purposive sample was selected from agencies including household expenditure data from the Central Statistics Agency/BPS and data from the Health Service using analysis from the pivot table menu in Excel. Various problems in health financing can be detected through the implementation of the District Health Account at the district level. This study shows that the budget allocation for the 2019 health budget reaches 10% according to the provisions of the 36 Indonesian National Health Laws. Result for Health Budget allocations according to priority programs such as Immunization are not optimal, operational budget allocations are still focused on indirect activities, the role of the non-government sector in the field of Immunization financing, the intensity of activities carried out at the community health center level. The expenditure of the Immunization program with known dimensions still requires major improvements in operations and is oriented directly to the public health aspect compared to individual health efforts, the beneficiaries of the Immunization program are still needed in the productive age group in remote areas and archipelagos for human investment.