Kebijakan Refocusing Anggaran dan Strategi Di Masa Pandemi Covid-19

Authors

  • Giovani Rizki Dhia Aldila Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung
  • Sri Dwi Estiningrum Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

DOI:

10.33395/owner.v6i4.1024

Keywords:

Keywords: Covid-19, budget refocusing, strategy, budget absorption

Abstract

The existence of Covid-19 in the government sector led to the issuance of Presidential Instruction Number 4 of 2020 which contains a budget priority policy for handling Covid-19, namely refocusing the budget for regional work units (SKPD). In making policy, a leader needs to pay attention to the situation, condition, and observe when carrying out the strategy to be taken, of course by taking into account the inhibiting factors and supporting factors, and communication. In taking action decisions, it is necessary to look at the positive and negative sides and think about the consequences of making a decision. With this regulation, it is hoped that the budget can be allocated optimally through several strategies. From the strategies carried out, among others, delaying programs and activities, reducing this spending budget also has an impact on UMKM actors because not all can participate due to target restrictions, and training is postponed. This study aims to see and examine the steps taken in optimizing the budget. This research method is qualitative, data collection is done by triangulation (combined observation, interviews, documentation). This research begins by conducting a survey to the research location, then collecting data which includes observation, interviews, documentation of the results of data collection, then analyzes the data by means of identification. Based on the results of observations and interviews, it is known that the strategies carried out include budget revisions, program delays or budget absorption activities that have been quite successful, as can be seen through the Government Performance Report (LKJIP) 2020-2021.

Downloads

Download data is not yet available.

        Plum-X Analityc

References

Basri, Y. M., & Gusnardi, G. (2021). Pengelolaan keuangan pemerintah di masa pandemi Covid 19 (kasus Pada Pemerintah Provinsi Riau). Jati: Jurnal Akuntansi Terapan Indonesia, 4(1), 33-48.://doi.org/10.18196/jati.v4i1.9803

Kawatu, F. S. (2019). Analisis Laporan Keuangan Sektor Publik. Deepublish.

Hafiz, M. S., Wahyuni, S. F., & Ilham, F. (2021). Analisis Kesiapan Penganggaran Household Atas Dampak Pandemi Covid-19 Di Indonesia. Jurnal Riset Akuntansi dan Bisnis, 21(1), 63-78.

Andayani, I., Roesminingsih, M. V., & Yulianingsih, W. (2021). Strategi Pemberdayaan Masyarakat Pelaku UMKM Di Masa Pandemi Covid-19. Jurnal Pendidikan Nonformal, 16(1), 12-20.

Fauziah, I. (2018). SAP: Standar Akutansi Pemerintahan. Ilmu Cemerlang Group.

Jaweng, R. N. A., Ramda, E. E., Suparman, N., Hasibuan, S. N., Mangiri, D., & Tambunan, M. (2020). Realokasi Anggaran dan Penyesuaian (refocusing Program): Tantangan dan Respons Pemerintah Daerah Hadapi Pandemi. Unitied Cities and Local GOvernments Asia-Pacific (UCLG ASPAC) and APEKSI, Jakarta.

JDIH BPK RI. (2014). Undang-Undang No.23 Tahun 2014. Undang-Undang, 1–311, 1–311.

M. S. Wahyudi S., H. K. (2020). Ekonomi Indonesia di Tengah Pandemi Covid 19 (W. S. MS & K. Hendra (eds.)). Universitas Muhammadiyah Malang. https://www.google.co.id/books/edition/Ekonomi_Indonesia_di_Tengah_Pandemi_Covi/zcwOEAAAQBAJ?hl=id&gbpv=1&dq=restrukturisasi+kredit&printsec=frontcover%0Ahttps://books.google.co.id/books?hl=id&lr=&id=zcwOEAAAQBAJ&oi=fnd&pg=PA49&dq=belanja+tidak+terduga+un

Nurhidayah, N., & Indayani, B. (2020). Analisis Kualitatif Hubungan Budaya Kerja Organisasi dengan Opini Audit:(Studi Kasus Pada Pemerintahan Daerah Kabupaten Majene). Owner: Riset dan Jurnal Akuntansi, 4(2), 505-516.

Pemerintah Republik Indonesia. (2019). Peraturan Pemerintah Pengganti Undang-Undang Republik Indonesia Nomor 1 Tahun 2020 tentang Kebijakan Keuangan Negara dan Stabilitas Sistem Keuangan Untuk Penanganan Pandemi Covid-19 dan/atau Dalam Rangka Menghadapi Ancaman Yang Membahayakan Perekonomian N. 2019(1), 46.

Rahmawati, R. S., & Ishak, J. F. (2020). Analisis Faktor–Faktor Yang Mempengaruhi Penyerapan Anggaran Belanja Pada Pemerintah Kota Cimahi. Indonesian Accounting Research Journal, 1(1), 180-189.

Saogi, A. (2020). Strategi Percepatan Penyerapan Anggaran Kementerian di Masa PandemiCovid-19: StudiKasus Kementerian Agama Kabupaten Cirebon. Jurnal Ilmiah Publika, 8(2).

Basri, Y. M., Larasati, A., & Oktari, V. KETERLAMBATAN PENYERAPAN ANGGARAN COVID-19: APAKAH DIPENGARUHI OLEH REGULASI, PELAKSANAAN ANGGARAN DAN PEMANFAATAN TEKNOLOGI INFORMASI?. JURNAL AL-IQTISHAD, 18(1), 117-132.

Yuniza, M. E., Nandita, N. N. D. R. P., Putri, G. T., & Inggarwati, M. P. (2022). Kebijakan Refocusing Kegiatan dan Realokasi Anggaran Pemerintah Daerah di Masa Pandemi Covid-19. Jurnal IUS Kajian Hukum dan Keadilan, 10(1).

Downloads

Published

2022-10-01

How to Cite

Aldila, G. R. D. ., & Estiningrum, S. D. . (2022). Kebijakan Refocusing Anggaran dan Strategi Di Masa Pandemi Covid-19. Owner : Riset Dan Jurnal Akuntansi, 6(4), 4124-4133. https://doi.org/10.33395/owner.v6i4.1024