Analisis Keterlambatan Penyerapan Anggaran di Dinas Kesehatan Kabupaten Asahan Provinsi Sumatera Utara

Abstract

The budget absorption delays occurring at the Health Department of Asahan Regency are due to several factors. This research aims to analyze the Work Plan and Budget with activity realization, identify the causes influencing budget realization at the end of the year, and assess the consequences of budget delays at the Health Department of Asahan Regency for the fiscal year 2023. The researcher employ a qualitative research type with an explanatory method. The findings of this tudy indicate that the alignment of the Work Plan and Budget with activity realization for the fiscal year 2023 at the Health Department of Asahan Regency is primarily influenced by the budgeting process. Thi means that budget policies focus on quality and targeted spending. Additionally, end-of year budget realization is affected by technical guidelines, human resource capacity, e pecially knowledge of PMK 212 regulations, and revenue sources such as local revenue (PAD) not meeting targets and central transfer funds not aligning with the schedule The consequences of budget delays at the Health Department of Asahan Regency include potential budget reductions for the following year and the non-realization of planned activities.