Selama tahun 2010-2014 Kota Semarang selalu menduduki tiga besar rangking Incidence Rate DBD di Provinsi Jawa Tengah. Penelitian ini bertujuan menganalisis pembiayaan program pemberantasan DBD bersumber pemerintah pada tahun 2013-2015 serta kesenjangan sumberdaya. Pendekatan akun biaya kesehatan (health account) digunakan untuk menelusuri pembiayaan menurut sumber, fungsi, penyedia layanan. Hasil studi menunjukkan bahwa total belanja program DBD bersumber APBD tahun 2013 adalah Rp. 4.018.927.020, tahun 2014 sebesar Rp. 4.070.437.715.020, dan tahun 2015 sebesar Rp. 8.889.646.145. Program terutama dilaksanakan oleh Dinas Kesehatan Kota Semarang, dan fungsi layanan kesehatan terutama adalah Surveilans Epidemiologi dan Pengendalian Penyakit Menular. Belanja untuk kegiatan administrasi lebih tinggi daripada belanja untuk program promosi kesehatan dan penangan KLB. Tidak terdapat kesenjangan antara ketersediaan sumber daya yang dipotret dari belanja kesehatan program pemberantasan DBD dengan kebutuhan program berdasarkan perhitungan kebutuhan metode SPM. Namun, terdapat kesenjangan antara ketersediaan sumber daya atau belanja kesehatan dengan perencanaan yang dilakukan Dinas Kesehatan Kota Semarang. Disarankan agar perencanaan program lebih berfokus pada kegiatan promotif dan preventif.

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During Year 2010 - 2014 Semarang municipality has been stated as the Big Three city with high incidence rate of dengue in Central Java province. This tracking expenditure of DHF Preventive Program has tried to analyze spending by the Local Government for Year 2013-2015, as well as the resources gap. The health account approach was used to analyze spending by source, function, and provider. Total spending for DHF supported by the local government in 2013 was Rp. 4.018.927.020, in 2014 was Rp. 4,070,437,715,020, and in 2015 was Rp. 8,889,646,145. The key player of the program was the Semarang Municipality Health Office. By function, the highest proportion of the spending was for Epidemiological Surveillance and Control of Communicable Diseases. The study also found that higher proportion of spending on administration as compared to direct activities such as community empowerment, and program to solve the outbreak. There was no resources gap if available resources was compared to the nedd according to SPM, however there was a resource gap if compared with the plan developed by the municipality health office. The study suggested to improved planning by focusing more on the direct activities such as promotive preventive.