The background of this research is that the capitation fund is a fund given by the local government through the puskesmas for health services to JKN program participants. By regulation, Puskesmas have full authority in managing these funds. Found More Remaining Budget Financing (SiLPA) . The accumulation of SILPA from 2014 to 2018, found several health centers such as Tapung Hilir I, Bangkinang…