Abstract

The Special Allocation Fund (DAK) by the Government for special health activities is aimed improving access and quality health services equally, one of which is to support the program of improving maternal health and reducing child mortality. Since 2011, more than 50% of districts in South Kalimantan Province receive DAK with an increasing number each year. However, the increase in the amount of DAK disbursed is not yet optimal if it is seen from the ranking of Community Health Development Index (IPKM) of all districts / cities in South Kalimantan Province which decreased at the national level. Based on these problems it is necessary to know the implementation of DAK utilization in the implementation of health development in South Kalimantan Province. The methods of data collection in the form of legislation and other literature in the form of books, scientific journals and other literary data. Empirical data were obtained by confirmation of data and interviews at South Kalimantan Provincial Health Office. The results, DAK allocation in Tapin and Banjar districts both increased at the end of 2015. Unlike the DAK allocation in districtTapin which consistently increases, the allocation of DAK district Banjar tends to be inconsistent. If linked with IPKM in the national level both districts are both experiencing a decrease in rankings, however a considerable decline is experienced by district Banjar. The increase of budget and the addition of the allocation in every year has not changed the development of public health in district Banjar. Recommendations from the results of the study, utilization of DAK funds to date are still limited as an addition to the assets of the region, have not been used as a support health programs, for example for promotive and preventive. The proposed recommendations for DAK funds can be used for the improvement of public health programs.