Abstract
This study aimed to analyze the influence of budgeting, human resource competency, organizational commitment, the process of drug procurement and regulation of budget absorption capitation funds at health centres in Central Lombok regency. The method used is quantitative method. The sampling method used was purposive sampling with a total sample of 102 people. This study uses primary data by distributing questionnaires as a hypothesis test. Secondary data as a complement to the data used is the realization report revenues and expenditures capitation fund all health centres in Central Lombok district from 2014 until 2016. The analysis technique used is multiple regression models. The results showed that budgeting, human resource competency, organizational commitment, drug procurement processes and regulations positive effect on the absorption of the capitation grant expenditures on health centres in Central Lombok regency.