Process Analysis of Arranging and Determining Budget of Health Office Based on Regional Expenditure and Income Budget of Tasikmalaya City

Abstract

Arranging budget in Tasikmalaya City started from Deliberation of Participative Development Planning (DPDP), district level and DPDP at city level. It is in accordance with Mayor Regulation No. 6 Year 2003 about Deliberation of Participative Development Planning arranged in proposal of work Unit Budget Planning based on decree of Minister for Internal Affairs No. 29 Year 2002. In year 2007, it was based on regulation of Minister for Internal Affairs No. 13 year 206 about Guidance of Regional Budget Management. Aim of this research was to find out the process of arranging and determining health office budget on regional Expenditure and Income Budget of Tasikmalaya City. Using Qualitative method. Colleting data used guidance of interview towards six informant consists of four persons from Team of Executive Budget Planner, one person from member of Legislative Budget Committee, and one person from Budget Planner of Health Office. Indepth Interview was conducted toward Secretary of Tasikmalaya City Head of Comission B, and Head of General Affairs at Tasikmalaya City Health Office, Focus Group Discussion was conducted towards six informants. Based on characteristics of informant their length of work are from 17 to 24 years, and age are from 43 to 53 years. Proposal of Work Unit Budget Planning is not appropriate with the form in which has been determined by Team of Executive Budget Planner. Strategic Planning of Tasikmalaya Health Office is still a draft. Many proposed activities are deleted. Proposed budget is not appropriate with realization. Therefore, it needs to understand verification based on proposal of Work Unit Budget Planning. Assembly at Municipal level should be involved in early budget planning. Municipal Secretary should publish guidance book for verification, improve knowledge and skill of budget planning, advocating and negotiating, and capability to bargain amount of health budget. Key Word : Arranging and Determining Budget, Regional Expenditure and Income Budget, Team of Budget Planner Bibliography : 47 (1993-2006)