Problematika Penghapusan Kewajiban Pengeluaran dan Optimalisasi Penganggaran Kesehatan Berbasis Kinerja dalam Undang-Undang Nomor 17 Tahun 2023 Tentang Kesehatan

Abstract

Health funding is a key factor in the provision of quality health services. Therefore, funding mechanisms must be able to encourage effective and efficient budget use. In Indonesia, the transition from expenditure obligations to Performance Based Health Budgeting has generated considerable discussion due to concerns about the potential neglect of health sector funding. Therefore, this paper will examine issues related to the correlation between expenditure obligations in health funding and the protection of citizens' rights to health services, the problematic elimination of expenditure obligations in Law Number 17 of 2023 concerning Health, and the optimization of performance-based health budgeting in Law Number 17 of 2023 concerning Health. The research method used in this study is normative juridical, with a statutory regulatory approach, a historical approach, and a conceptual approach. This research is descriptive and analytical, and the data used are secondary data consisting of primary legal materials, secondary legal materials, and tertiary legal materials. Data collection techniques were conducted through literature review, followed by qualitative analysis. This research shows that expenditure obligations in health funding have a very close correlation with the protection of citizens' rights to health services. Therefore, eliminating expenditure obligations creates problems because it has the potential to lead to neglect of health funding and weaken the state's role in providing budget certainty for the health sector. However, in the context of health budget management reform, performance-based budgeting is the right choice as long as it is supported by strict regulations. Therefore, to optimize performance-based budgeting in health funding in Indonesia, the government needs to provide clear guidelines for developing a health master plan and regional mapping to determine prioritized budget areas, and strengthen health budget evaluation mechanisms.