Berdasarkan Survei Demografi dan Kesehatan Indonesia (SDKI) tahun 2012 diketahui AKB (Angka Kematian Bayi) di Indonesia adalah 32 kematian per 1000 kelahiran hidup. Angka ini masih jauh dari target RPJMN 2015 – 2019 yang menargetkan AKB tahun 2019 sebesar 24/1000 kelahiran hidup, dan target Sustainable Development Goals (SDGs) yang menargetkan AKB tahun 2030 sebesar 12/1000 kelahiran hidup. AKB tersebut menunjukkan peningkatan derajat kesehatan anak di Indonesia belum sesuai dengan yang diharapkan, dan dapat mengancam kelangsungan hidup anak di Indonesia. Selain itu, menurut Bank Dunia, pengalokasian anggaran bidang kesehatan belum maksimal. Penelitian ini dilakukan untuk pengaruh realisasi pengeluaran kesehatan pemerintah daerah terhadap angka kematian bayi di Indonesia. Penelitian ini juga melibatkan beberapa variabel yaitu pengeluaran kesehatan, jumlah persalinan ditolong tenaga kesehatan, pendidikan wanita, pemberian vaksin tetanus toksoid serta jumlah penduduk perdesaan. Hasil penelitian diketahui pendidikan wanita dan persalinan ditolong tenaga kesehatan merupakan faktor yang signifikan terhadap kematian bayi. Penelitian ini menyarankan agar alokasi anggaran kesehatan pemerintah berfokus pada program kesehatan untuk mencapai tujuan SDGs. Selain itu, peningkatan sarana prasarana kesehatan di perdesaan.

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Based on the Indonesian Demographic and Health Survey (IDHS) in 2012, IMR (Infant Mortality Rate) in Indonesia was 32 deaths per 1000 live births. This number was still far from the 2015 - 2019 RPJMN goals that mention IMR dropped to 24/1000 live births by 2019, and the Sustainable Development Goals (SDGs) targeted the IMR reduced to 12/1000 live births by 2030. The IMR shows that improving children's health status in Indonesia is not as expected, and can threat the survival of children in Indonesia. In addition, according to the World Bank, the allocation of health budget has not been maximized. This research was conducted to influence the realization of health expenditure of local government to infant mortality rate in Indonesia.

The study also involved several variables namely health expenditure, number of deliveries assisted by health personnel, female education, tetanus toxoid vaccine and the number of rural population. The results of the research that female education and childbirth assisted by health personnel are significant factors to degrade infant mortality rate. This study suggests that government health budget allocations are focusing on health programs to achieve the objectives of the SDGs. In addition, improvement of health infrastructure in rural areas needs to be develop.