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"The paper presents the top-down (formula-based) approach in allocation of specific purpose grants for infrastructure (DAK fisik) in education by considering the needs of infrastructure in education. First, we estimate the needs of education infrastructure by calculating the gap between current condition of infrastructures and the minimum required infrastructures in education. Then, we translate the needs into necessary costs for education per region. After that, we simulate the financial scenario for the necessary costs using specific allocation grants in hierarchical, temporal and regional dimension. We also consider the local fiscal capacity and indicators on achievement of local governments in education for the distribution on DAK Fisik for FY2021 and onwards. Finally, we provide potential implication of formula-based approach as a top-down planning and budgeting for DAK Fisik."

"Kebijakan DAK Fisik Subbidang Pelayanan Kefarmasian bertujuan untuk membantu daerah dalam pencapaian target prioritas nasional, dalam hal ini mencapai ketersediaan obat dan vaksin di Puskesmas serta Instalasi Farmasi yang memenuhi standar manajemen pengelolaan obat. Tesis ini bertujuan untuk menganalisis implementasi DAK Fisik Subbidang Pelayanan Kefarmasian Tahun 2018. Penelitian dilakukan secara mix method, penelitian kuantitatif dilanjutkan dengan penelitian kualitatif menggunakan kerangka teori Chemma-Rondinelli. Kuesioner dikumpulkan menggunakan aplikasi online dari 212 Kab/Kota di seluruh Indonesia. Wawancara mendalam dilakukan kepada para pembuat kebijakan di pusat dan pelaksana DAK di daerah. Hasil penelitian menyatakan bahwa Implementasi DAK Fisik Subbidang Pelayanan Kefarmasian Tahun 2018 telah berjalan baik namun masih terkendala dalam kualitas data dukung, penyaluran dan pemanfaatan DAK, kepatuhan dan ketepatan pelaporan serta realisasi anggaran yang belum optimal. Pada kondisi lingkungan kebijakan masih terdapat permasalahan pada pelaksanaan pengadaan obat melalui e-catalog serta aplikasi pelaporan yang kurang fleksibel dan sering bermasalah. Komunikasi dan koordinasi antar organisasi di daerah serta jejaring pusat dan daerah masih perlu ditingkatkan. Sosialisasi kebijakan terkait DAK masih bersifat sektoral. Standarisasi prosedur perencanaan, pelaksanaan serta evaluasi telah tersedia. Dukungan Pemda dan Pemerintah terhadap DAK sangat baik. Adanya PMK terkait penyaluran DAK secara pertahap yang disesuaikan dengan kinerja masih dianggap menyulitkan daerah. Sebagian besar responden telah memiliki sarana dan prasarana yang terdapat di Juknis. Untuk itu perlu ditelaah kembali menu yang dapat diadakan melalui DAK. Alokasi DAK masih dirasa tidak sesuai dengan kebutuhan daerah. Karakteristik organisasi pelaksana berhubungan signifikan berkekuatan lemah dan berpola positif dengan kinerja implementasi DAK. Komunikasi internal Dinkes serta komitmen pelaksana terhadap DAK sangat baik. Namun sebagian besar pelaksana masih merasa kesulitan melaksanakan DAK. Terdapat hubungan yang signifikan antara kondisi lingkungan, hubungan antar organisasi, sumber daya kebijakan serta karakteristik organisasi pelaksana dalam implementasi DAK Subbidang Pelayanan Kefarmasian Tahun 2018. Hal yang perlu ditingkatkan adalah kualitas pelaksana melalui pelatihan, jejaring pusat dan daerah serta perbaikan pengadaan obat melalui sistem e-catalog.

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Specific Allocation Grant (DAK) for Pharmaceutical Services aims to support districts in accordance with the national priority targets, in this case achieving the availability of medicines and vaccine in Puskesmas as well as Pharmaceutical Installations that should meet the drug management standards. This thesis aims to analyze the implementation of DAK for Pharmaceutical Services in 2018. This study was a quantitative research followed by a qualitative research using the framework of the Chemma-Rondinelli theory. Questionnaires were collected using online applications from 212 districts throughout Indonesia. In-depth interviews were conducted with policy makers and DAK implementers.

The results of the study state that DAK Implementation for Pharmaceutical Services in 2018 was performed well but still constrained in the quality of supporting data, distribution and utilization of DAK, compliance and accuracy of reporting as well as the budget realization that has not been optimal. In the environmental conditions, there are some problems in the implementation of drug procurement through e-catalogs and reporting applications that are not flexible.

Communication and coordination between organizations in the districts are need to be improved. Policy disemination related to DAK is still sectoral. Standardization of planning, implementation and evaluation procedures are available. The effectiveness of the central and regional networks still needs to be improved. The local and central government are supporting DAK. Regulation related to DAK distribution is considered difficult for the districts. Most of the respondents were reported already have facilities and infrastructure from DAK. The DAK allocation is not in accordance with districts needs.

The characteristics of implementing organizations are significantly correlated with positive and weak strength with the DAK implementation. Internal communication and implementers commitments to DAK are very good. However, most implementers found that DAK implementation is difficult. There is a significant correlation between environmental conditions, relationships between organizations, policy resources and characteristics of implementing organizations. Things that need to be improved are the quality of the implementers through training, the network between the central and local goverment and drug procurement through the e-catalog system."

"Field implementation of the Special Allocation Fund (DAK) Assignment, especially the thematic of Sustainable Economic Infrastructure Provision in 2021 from the local government's point of view, is a significant matter because it is related to development priorities achievement, especially during the COVID-19. Concerning the need for information on the spatial distribution of the DAK allocation for Physical Assignment, especially the Thematic of Sustainable Economic Infrastructure Provision (PIEB) for the 2021 fiscal year, it is necessary to carry out a series of spatial analyzes showing the distribution of the DAK Physical allocation and its contribution to regional development using a budget comparison approach. Spatial analysis was carried out for mapping: 1) The contribution and role of the DAK Physical allocation to the local government budget in 2021; 2) Contribution of DAK Physical Assignment allocation of PIEB to the local government budget in 2021; 3) Contribution of DAK Physical Assignment allocation of PIEB (Small and Medium Industries (IKM), Roads, Tourism, and the Environment) to the local government budget in the fiscal year of 2021. In general, regions with a high category of DAK Physical contributions are dominated by provinces in the Eastern Region of Indonesia. On average, the DAK Physical Assignment allocation of Sustainable Economic Infrastructure Provision contributes 0.5% to the Provincial Budget. It is necessary to monitor and evaluate the implementation of DAK Physical for the Sustainable Economic Infrastructure Provision and improve coordination between institutions, both at the central and regional levels."

"Penelitian ini bertujuan untuk menganalisis kualitas data pada laporan Dana Alokasi Khusus Non Fisik (DAK-NF) program akreditasi laboratorium kesehatan daerah (Labkesda) yang diperoleh dari aplikasi E-Renggar. Pada evaluasi DAK-NF Program Akreditasi Labkesda TA 2018 yang disampaikan Kementerian Kesehatan saat Rapat Dengar Pendapat (RDP) dengan Komisi IX DPR, ditemukan fakta bahwa terdapat ketidaksesuaian data realisasi fisik dan realisasi anggaran yang disampaikan sebagai bahan evaluasi dengan data realisasi fisik yang diperoleh pemegang program berdasarkan wawancara awal. Strategi penelitian yang digunakan dalam penelitian ini adalah studi kasus dengan pendekatan kualitatif dan kuantitatif. Penentuan kriteria kualitas data dilakukan berdasarkan tinjauan literatur dan kajian terhadap peraturan guna memperoleh kualitas data yang sesuai dengan kebutuhan dalam pengambilan keputusan di lingkungan Kementerian Kesehatan. Kriteria kualitas data yang digunakan dalam penelitian ini adalah Ketepatan Waktu, Kelengkapan dan Akurasi. Hasil penelitian menunjukkan bahwa kriteria ketepatan waktu, kelengkapan laporan, dan akurasi tidak dipenuhi pada laporan DAK-NF Program Akreditasi Labkesda TA 2018 sehingga laporan pertanggungjawaban DAK-NF program akreditasi labkesda tidak dapat memenuhi tujuan pelaporan terutama dalam digunakan sebagai bahan evaluasi

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This study aims to analyze the data's quality on the DAK-NF report on the regional health laboratory accreditation program (Labkesda) obtained from the E-Renggar application. In the 2018 DAK-NF evaluation of the Labkesda Accreditation Program for Fiscal Year (TA) 2018, which was delivered by the Ministry of Health during the Hearing Meeting (RDP) with Commission IX of the DPR, it was found that there was a mismatch of data on physical realization and budget realization which was submitted as evaluation material with physical realization data obtained by program holders based on initial interviews. The research strategy used in this research is a case study with a qualitative and quantitative approach. Determination of data quality criteria is carried out based on literature review and review of regulations to obtain data quality by the needs in decision making within health budget. The data quality criteria used in this study were timeliness, completeness, and accuracy. The results showed that the criteria for timeliness, report completeness, and accuracy were not fulfilled in the DAK-NF report for the 2018 Labkesda Accreditation Program. The DAK-NF accountability report for the Labkesda accreditation program could not meet the reporting objectives, primarily when used as evaluation material"

"Pemerintah pusat menjadikan pendidikan sebagai prioritas nasional sehingga diberikannya bantuan berupa DAK Fisik Pendidikan untuk membenahi sarana prasarana pendidikan di daerah. Kabupaten Tangerang menjadi salah satu daerah yang mendapatkan bantuan dengan peningkatakan DAK Fisik Pendidikan SD secara signifikan setiap tahunnya. Namun dari anggaran tersebut kondisi sarana prasarana pendidikan SD masih rendah dan banyak sekolah yang kurang mampu belum mendapatkan bantuan. Oleh sebab itu, penelitian ini bertujuan menganalisis bagaimana efektivitas dalam penggunaan anggaran DAK Fisik Pendidikan SD yang dapat dilihat dalam proses pengelolaan yang mengacu pada teori efektivitas dan pengelolaan keuangan daerah. Metode penelitian yang digunakan dalam penelitian ini yaitu melalui pendekatan post positivist dengan jenis penelitian deskriptif serta teknik pengumpulan data melalui wawancara mendalam dan studi kepustakaan. Hasil penelitian ini menunjukkan pengelolaannya masih kurang baik dan efektivitas yang kurang efektif. Kondisi sekolah yang masih rendah disebabkan jumlah sekolah yang sangat banyak menyebabkan kesusahan dalam realisasinya dan sekolah yang tidak mendapatkan bantuan anggaran disebabkan oleh tidak validnya data kondisi sekolah di dapodik sehingga tidak sinkron dengan perencanaan. Solusi utama dari penelitian ini adalah Dinas pendidikan harus melakukan pemetaan kebutuhan sarana prasarana terhadap semua sekolah dengan melibatkan tim teknis sehingga daerah mempunyai base data yang lengkap dan akurat.

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The central government makes education a national priority so that the aid is given by Education Physical Special Allocation Fund to fix the facilities of the education infrastructure in the area. Tangerang Regency became one of the areas that get assistance with the improvement of DAK Physical education SD significantly annually. But from the budget, the condition of education infrastructure is still low and many schools are not able to get assistance. Therefore, this research aims to analyse how effectiveness in the use of budget DAK physical Education SD that can be seen in the management process that refers to the theory of effectiveness and management of regional finances. The research method used in this study is through post positivist approach with descriptive research and data collection techniques through in-depth interviews and literature studies. The results of this research show that the management is still less good and effectiveness is less effective. School conditions are still low due to the number of schools that very much cause distress in their realisations and schools that do not get the budget assistance caused by not validnya data of school conditions in the dapodic so as not in sync with the planning. The main solution of this research is the education Office should do mapping the needs of infrastructure to all schools by involving technical teams so that the region has a complete and accurate base data."