Factors Affecting the Realization of Non-Physical Special Allocation Funds in The Health Sector at the Baubau City Health Office

Failure of meeting the budget realization target can result in the loss of spending benefits, because not all of the funds allocated can be utilized by the government which means there are idle funds. This study aims to investigate the factors that affect budget Realization. This study was approached using mixed method design, using a saturated sample technique where the sample used was the entire population of financial managers within the scope of the Baubau City’s Health Office and Community Health Center totaling 76 respondents. The data were collected by questionnaire techniques and in-depth interviews with 6 informants and analyzed by univariate analysis techniques, bivariate with Chi Square formula, and multivariate logistic regression analysis. The results showed that budget planning (p = 0.000), budget implementation (p = 0.000), human resources (p = 0.000), regulation (p = 0.001), and leadership (p = 0.012) influence on budget Realization. The results of logistic regression analysis show that budget planning is the most influential factor on budget Realization with p value of 0.002<0.005 and OR 11.353. Budget planning, budget implementation, human resources, regulations and leadership factors influence budget realization. Related parties are expected to improve the quality of human resources in the field of planning and budgeting division, which in turn, can increase budget realization.