ANALISIS EFISIENSI PENGELOLAAN KEUANGAN PADA PUSKESMAS SEDINGINAN KEC TANAH PUTIH KAB ROKAN HILIR DALAM IMPLEMENTASI PROGRAM JAMINAN KESEHATAN NASIONAL

This study examines the financial management efficiency of the Sedinginan Community Health Center (Puskesmas), Tanah Putih District, Rokan Hilir Regency, in implementing the National Health Insurance (JKN) Program for the 2022-2024 period. The results show a 100% efficiency rate in the management of JKN capitation funds, with budget realization on target and absorption of 98%, with no budget surplus (SILPA). The implemented financial management mechanism involves a four-stage cycle: planning using a performance-based RKA-Capitation, direct disbursement of funds from BPJS Kesehatan, implementation through a digital system and e-catalog, and layered supervision based on the SIMDA real-time dashboard. This efficiency contributed to a 23% increase in service quality, operational optimization with staff incentives and a 28% increase in productivity, and high accountability with no BPK audit findings. These findings reinforce the positive correlation between financial management efficiency, staff incentives, and health service quality in Puskesmas, providing an effective financial management model for primary health care facilities in Indonesia.