ANALISIS DINAMIS DAMPAK DESENTRALISASI FISKAL TERHADAP EFISIENSI BELANJA KESEHATAN DAN KESEJAHTERAAN: STUDI KASUS KABUPATEN/KOTA DI SULAWESI SELATAN

Abstract

This study aims to analyze: (i) the level of spending efficiency of health function; (ii) the impact of fiscal decentralization on the the level of spending efficiency of health function in the region; and (iii) the impact of the level of spending efficiency of health function on the level of welfare in the region. The research used quantitative approach with Data Envelopment Analysis (DEA) and Dinamic Generalized Method of Moment (DGMM) analysis techniques. The results showed that the realization and utilization of health function expenditures in the aggregate in South Sulawesi Province is quite good, although the expenditure is still more allocated to government bureaucracy spending. However, the results of efficiency testing with DEA method showed that in most regencies/cities in South Sulawesi Province, the realization and utilization of spending is relatively less efficient. From the results of dynamic panel data testing (DGMM), it was found that fiscal centralization in the form of policies on Regional Native Income has a negative and significant impact on the efficiency level of health function expenditures, while fiscal decentralization policies in the form of Balance Funds, also has a negative but insignificant effect. The increase in the efficiency of health spending will be significantly followed by an increase in the welfare of the community. Meanwhile, fiscal decentralization policy in the form of Regional Native Income and Balance Fund, also positively affects welfare, but is limited (insignificant). To improve the efficiency and quality of public service delivery, the district / city government in South Sulawesi Province must meet the mandatory spending of the health budget in each drafting of the Budget.