Program Bantuan Operasional Kesehatan atau BOK melalui mekanisme DAK Non Fisik merupakan upaya penyalurkan dana operasional untuk kegiatan Puskesmas. Dana tersebut merupakan yang digunakan untuk kegiatan UKM di Puskesmas. Namun masih banyak kendala yang yang menyebabkan efektifitas dana ini menjadi belum maksimal. Tujuan penelitian ini adalah untuk melihat efektifitas implementasi dana BOK melalui mekanisme DAK Non fisik untuk menunjang kegiatan UKM di Puskesmas dilihat dari waktu pencairan, anggaran, sumber daya manusia, sarana, beban kerja serta proses pengelolaan dana tersebut. Penelitian dilakukan dengan metode kualitatif dan
dilakukan di antara bulan Januari sampai Mei 2019. Dana BOK ini sangat membantu kegiatan operasional puskesmas, namun cakupan SPM di kabupaten Bogor belum begitu
signifikan. Hal ini dikarenakan masih banyak faktor yang membuat jalannya dana tersebut belum efektif dan efisien.
The Health Operational Assistance Program or BOK through the Non-Physical DAK mechanism is an effort to channel operational funds to Public Health Centre activities.
The fund is used for the activities of UKM in the Public Health Centre. But there are still many obstacles that have caused the effectiveness of these funds to be not optimal. The purpose of this study was to see the effectiveness of the implementation of BOK funds
through the non-physical DAK mechanism to support UKM activities in Public Health Centre viewed from the time of disbursement, budget, human resources, facilities,
workload and the process of managing the funds. The research was conducted with qualitative methods and was carried out between January and May 2019. This BOK fund
greatly helped the operational activities of the Public Health Centre, but the SPM coverage in Bogor district was not so significant. This is because there are still many
factors that make the way the funds have not been effective and efficient.