Analysis of Factors Influencing the Budget Surplus (SiLPA) and Financial Performance of Ampelgading Community Health Center

Abstract

Aims: This study aims to analyze the performance of regional budget management and identify the causes of the Budget Surplus (SiLPA) at the Ampelgading Community Health Center in Malang Regency during the period of 2021–2022 (Bali, 2021). Study Design: A qualitative descriptive approach using a case study method was employed. Place and Duration of Study: The research was conducted at the Ampelgading Community Health Center in Malang Regency from 2021 to 2022. Methodology: Various data collection techniques were utilized, including observation, documentation, and interviews. The study focused on identifying factors contributing to SiLPA, such as revenue exceeding expectations, efficiency in regional spending, and the receipt of Health Operational Assistance (BOK). Results: The findings reveal that the main factors contributing to SiLPA include significant revenue surpluses, effective expenditure management, and substantial BOK receipts. These elements collectively influenced the financial performance of the health center. Conclusion: This research provides insights into how exceeding revenue projections, efficient spending practices, and BOK receipts significantly affect SiLPA, ultimately impacting the overall financial management of the Ampelgading Community Health Center. Based on these findings, it is recommended that health centers implement strategic planning to enhance revenue generation, optimize expenditure processes, and strengthen the management of operational assistance programs to further reduce budget surpluses.