Pembangunan kesehatan menjadi salah satu program prioritas pemerintah yang dituangkan pada Rencana Pembangunan Jangka Panjang Nasional periode tahun 2005 – 2025. Keberhasilannya ditandai dengan peningkatan derajat Kesehatan masyarakat, penurunan AKI, AKB, serta perilaku hidup bersih dan sehat. Hal tersebut sejalan dengan tujuan pemerintah dalam pengalokasian Dana Alokasi Khusus Bidang Kesehatan.

Penelitian ini mencoba untuk menguji pengaruh Dana Alokasi Khusus Bidang Kesehatan dengan indikator pembangunan Kesehatan berupa persalinan dengan bantuan tenaga keseahtan dan cakupan imunisasi dasar lengkap.

Hasil penelitian menunjukkan bahwa DAK Fisik Bidang Kesehatan berpengaruh negatif terhadap indikator cakupan persalinan dengan bantuan tenaga Kesehatan namun tidak berpengaruh terhadap cakupan imunisasi dasar lengkap, sedangkan DAK Non Fisik Bidang Kesehatan Kesehatan berpengaruh negatif terhadap indikator cakupan persalinan dengan bantuan tenaga kesehatan maupun terhadap cakupan imunisasi dasar lengkap.

Berdasarkan hasil tersebut, direkomendasikan agar alokasi DAK Bidang Kesehatan diarahkan untuk pencapaian tujuan pemerintah di bidang kesehatan. Memperhatikan terdapat indikasi inefisiensi pada pengelolaan DAK Bidang Kesehatan direkomendasikan juga agar ke depannya alokasi DAK Bidang Kesehatan disesuaikan dengan kebutuhan dan dilakukan peningkatan monitoring, evaluasi, serta pemeriksaan pada pengelolaan DAK Bidang Kesehatan.

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Health development is one of the government’s major programs as outlined in the National Long-Term Development Plan for the period 2005 – 2025. Its success is marked by an increase in public health status, a decrease in MMR, IMR, and clean and healthy living behavior. This is in line with the government's goals in allocating the Specific Allocation Fund for the Health Sector.

This study tries to examine the effect of the Specific Allocation Fund for Health with Health development indicators in the form of childbirth with the assistance of health professionals and complete basic immunization coverage.

The results showed that the infrastructure Specific Allocation Fund in the Health Sector had a negative effect on the indicators of delivery coverage with the assistance of health professionals but did not affect the complete basic immunization coverage, while the Non-Physical that the Specific Allocation Fund in the Health Sector had a negative effect on the coverage indicators of deliveries with the assistance of health professionals as well as on the complete basic immunization coverage. 

Based on these results, it is recommended that the allocation of DAK in the Health Sector is directed towards achieving the government's goals in the health sector. Taking into account that there are indications of inefficiency in the management of DAK in the Health Sector, it is also recommended that in the future the allocation of DAK in the Health Sector be adjusted to the needs followed by increased monitoring, evaluation, and examination of the DAK management in the Health Sector.