Analysis of Budget Management Performance in the Directorate of Prevention and Control of Vector and Zoonotic Disease (P2PTVZ Directorate), Ministry of Health of the Republic of Indonesia

The Ministry of Finance of the Republic of Indonesia created a web-based SMART application to facilitate work units in monitoring and evaluating budget implementation. The scores on the implementation aspect of the Directorate of Vector Infectious and Zoonotic Disease Prevention and Control (P2PTVZ Directorate) until November 2020 are as follows: Budget Performance Evaluation value: 23.86%. Budget realization 19.01%, realization of output volume: 57.07%, achievement of activity output 10.53%, consistency of initial RPD 13.68%, consistency of Final RPD 95.79%, and efficiency of 20%. Another phenomenon is that the Supreme Audit Agency found that the Ministry of Health was ineffective in managing health funds for the 2018 fiscal year, based on BPK thematic examinations in the 2019 Semester Audit Results Summary II. The research objectives include analysing the budget execution time in the P2PTVZ Directorate with what has been planned, analysing the budget ceiling and the realization of the budget implementation at the P2PTVZ Directorate, and analysing the budget execution output at the P2PTVZ Directorate. This research methodology is qualitative. Data collection techniques using interviews, observation, and document review. The research instruments included: interview guide, observation guide, and documentation guide. The informants were 11 people with the purposive sampling technique consisting of 3 heads of sub-directorates, 3 heads of sections, 1 head of the administrative subdivision of the Directorate, 1 officer of the planning division, 1 of the procurement of goods and services, and 2 people Holders of Advances. Data analysis techniques include descriptive and interpretive, data reduction, data presentation, and drawing conclusions. Conclusion Time spent in P2PTVZ Directorate budget management Ministry of Health of the Republic of Indonesia Mostly the same between budget management and RPD, but there are also some who postponed in the 1st quarter / beginning of the year due to certain situations. The trend in the number of budget ceilings and the realization of the total budget has decreased due to the associated budget cuts / efficiency and diverted to other program activities, also because the previous year's budget realization was low / money follow to program. Other causes are the decreasing availability of state finances, refocusing and unplanned budget transfers at the end of the year. The trend of budget management output of the P2PTVZ Directorate Ministry of Health of the Republic of Indonesia always exceeds the indicator target. Keywords—performance analysis, budget management, SMART DJA