Evaluating Financial Efficiency and Resource Utilization in Health Services: A Comprehensive Analysis of Enrekang Regency's 2024 Health Budget

Abstract

The budget analysis for Enrekang Regency's health services in 2024 provides crucial insights into financial allocations and resource utilization across various health programs. The study evaluates fund distribution effectiveness and identifies areas for improvement in service delivery. It employs a triangulation method, integrating quantitative financial data with qualitative insights from focus group discussions (FGDs) and interviews. Financial data collection includes fund allocations, expenditures, and performance metrics such as Service Utilization Rate and Budget Utilization Rate. The analysis shows maternity health services have a high utilization rate of 89%, whereas post-birth maternal care has a low fund realization of 24.96%, indicating inefficiencies. FGDs and stakeholder interviews reveal operational barriers like inadequate facilities and staffing shortages, limiting fund effectiveness. By triangulating financial trends with real-world constraints, the study validates the need for strategic resource reallocation, stronger supervision, and infrastructure improvements to enhance health service delivery. Qualitative findings highlight logistical and administrative challenges, such as insufficient facilities and health personnel, restricting effective fund use. The study recommends enhancing training and capacity-building for health workers, strengthening supervision and evaluation mechanisms, and improving health infrastructure. These measures are essential for optimizing resource allocation, addressing operational barriers, and improving health outcomes in Enrekang Regency. By integrating financial and operational aspects, this research supports data-driven decision-making and promotes continuous improvement in health services.