Background:This study aims to obtain information about health financing based on sources and utilization of funds derived from the government in Serang City year 2014-2016, as well as commitment from the local government of Serang City towards health financing by using approach District Health Account (DHA. The results showed that the total budget for health financing funded by the government in Serang City from 2014-2016 has increased in 2014 amounting to Rp 61,759,128,963, in year 2015 it was amounting to Rp 77,302,110,763 and in year 2016 of Rp 88,278,652,111. The proportion of APBD Serang City in the Year 2014 was 6.02%, Year 2015 was 6.99% and Year 2016 was 7.79%. This shows the commitment of Serang City government to funding the health sector. From the perspective of Health financing by function, the largest percentage is health system governance functions and for curative services. From the perspective of the program, many is allocated for health system strengthening program 59,55% -67,43%. While from the perspective of budget, most is allocated for the operational expense (83.68% -93.57%). With limited resources while increasing health needs, it will require the efficient use of existing resources as well as the selection of effective health program activities, and the need to make health budgeting policy as the basis or reference of health budget planning in Serang City.
- Health Financing, DHA, Health Expenditure