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Abstrak :
Good government in health financing is very important in line with the government policy to assist the poor people in accessing the affordable health care services. The importance of governance in health financing lies in the fact that Indonesian government provides health services scheme for about 74 millions poor people. Local governments of Bandung city as well as Makassar city are among the local government that provide local health security (Jamkesda) to cover those who are not included in the national community health security (Jamkesmas). This paper is written based on a study on "poverty and access to health care services" conducted in Bandung and Makassar in 2009 and 2010 respectively. The study found that both cities have implemented a policy related to health insurance for the poor people. The program was part of the mayor's campaign at the time of election for the mayor. The program helps many local people to get access to health care services. Unfortunately, there are still many poor people especially the migrants who do not possess the local identity card excluded to the program. Lack of insurance coverage, high cost, have resulted in use of unsupervised self-treatment or substandard care. their health seeking behaviour had led to suboptimal health consequences including delayed treatment of illnesses. Considering that financial capacity of the government is limited and the need of optimal implementation of health care service scheme, it is therefore important to pay attention on the aspect of good governance in delivering the health -care service related matters.

Abstrak :
Desentralisasi fiskal menyebabkan peningkatan transfer dana dari pemerintah pusat ke pemerintah daerah. Adanya desentralisasi fiskal menyebabkan peningkatan belanja daerah di Indonesia, salah satunya pada bidang kesehatan. Peningkatan belanja kesehatan diharapkan dapat meningkatkan status kesehatan, yang digambarkan oleh angka kematian bayi. Dengan menggunakan data tingkat provinsi dari tahun 2002-2012 dan menggunakan metode data panel, penelitian ini menemukan bahwa belanja kesehatan pemerintah daerah provinsi dan kabupaten/kota berpengaruh negatif terhadap angka kematian bayi. Selain itu rasio tenaga kesehatan per infrastruktur layanan kesehatan juga berpengaruh negatif terhadap angka kematian bayi. ...... Fiscal decentralization increases cash transfer from central to local government. It also increases local government spending, which include health spending. An increases in health spending is expected to improves health status, which indicated by infant mortality rate. Using state data from 2002-2012 and using panel data estimation, this research find that municipal and state level health spending has negative impact towards infant mortality rate. In addition, number of health worker over health infrastructure also has negative impact towards infant mortality rate.