HANIFAH, HANA (2022) Tinjauan Atas Perubahan APBDes dan Realokasi Dana Desa untuk Penanganan Pandemi COVID-19 di Desa Margoyoso Tahun 2020. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
ABSTRAK Pandemi COVID-19 telah menimbulkan dampak yang serius hampir diseluruh aspek kehidupan. Untuk menangangani pandemi COVID-19 tersebut, pemerintah telah melakukan berbagai upaya, salah satunya dengan melakukan perubahan pada Anggaran Pendapatan dan Belanja Negara (APBN). Perubahan anggaran ini difokuskan untuk kegiatan-kegiatan penanganan pandemi COVID-19. Sejalan dengan adanya perubahan APBN tersebut, APBD dan APBDes juga mengalami perubahan untuk penanganan pandemi COVID-19. Perubahan APBDes tersebut juga terjadi pada Pemerintah Desa Margoyoso tahun 2020 yang mengalami perubahan sebanyak tiga kali. Metode pengumpulan data yang digunakan dalam penelitian ini yaitu studi kepustakaan, wawancara, dan observasi. Metode studi kepustakaan dilakukan dengan membaca dan memahami berbagai sumber literatur yang diperlukan berupa undang-undang, peraturan-peraturan, jurnal maupun karya tulis lainnya yang berkaitan dengan topik bahasan KTTA ini. Wawancara dilakukan dengan mengajukan pertanyaan kepada Bapak Arifiyanto, SE selaku Sekretaris Desa Margoyoso untuk mendapatkan data berupa permasalahan yang dihadapi pemerintah Desa Margoyoso dalam menyesuaikan APBDes, merealokasikan Dana Desa, dan merealisasikan anggaran tersebut dalam rangka penanganan pandemi COVID-19. Metode observasi dilakukan dengan melakukan pengamatan pada aplikasi SISKEUDES di Kantor Pemerintahan Desa Margoyoso untuk mendapatkan data berupa APBDes sebelum dan sesudah adanya perubahan akibat pandemi COVID-19 beserta Laporan Pertanggungjawaban Realisasi APBDes di Desa Margoyoso pada tahun 2020. Berdasarkan data-data yang diperoleh, dilakukan analisis menggunakan metode kualitatif. Untuk penanganan pandemi COVID-19, Pemerintah Desa Margoyoso telah melakukan perubahan terhadap Anggaran Pendapatan dan Belanja Desa Margoyoso Tahun 2020 sebanyak tiga kali serta melakukan realokasi Dana Desa dengan mengurangi alokasi Dana Desa untuk Belanja Bidang Pelaksanaan Pembangunan Desa, Pembinaan Kemasyarakatan, dan Pemberdayaan Masyarakat untuk direalokasikan pada Belanja Bidang Penanggulangan Bencana, Darurat dan Mendesak Desa. / The COVID-19 pandemic has had a serious impact on almost all aspects of life. To deal with the COVID-19 pandemic, the government has made various efforts, one of which is by making changes to the APBN. This budget change is focused on activities to handle the COVID-19 pandemic. In line with the changes to the APBN, the APBD and APBDes also underwent changes to handle the COVID-19 pandemic. The APBDes changes also occurred in the Margoyoso Village Government in 2020 which underwent three changes. Data collection methods used in this research are literature study, interviews, and observation. The literature study method is carried out by reading and understanding various sources of required literature in the form of laws, regulations, journals and other written works related to the topic of this KTTA. The interview was conducted by asking Mr. Arifiyanto, SE as Secretary of Margoyoso Village to obtain data in the form of problems faced by the Margoyoso Village government in adjusting APBDes, reallocating Dana Desa, and realizing the budget in the context of handling the COVID-19 pandemic. The observation method was carried out by observing the SISKEUDES application at the Margoyoso Village Government Office to obtain data in the form of APBDes before and after changes due to the COVID-19 pandemic along with the Laporan Pertanggungjawaban Realisasi APBDes in Margoyoso Village in 2020. Based on the data obtained, an analysis was carried out. using qualitative methods. To handle the COVID-19 pandemic, the Margoyoso Village Government has made changes to their budget three times and reallocated Dana Desa by reducing the allocation of Dana Desa for Expenditures for the Implementation of Village Development, Community Development, and Community Empowerment to be reallocated on Expenditures for Disaster Management, Emergency and Urgent Villages.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Pandemi COVID-19, Perubahan Anggaran, Realokasi Dana Desa, Desa Margoyoso, COVID-19 , Budget Changes, Reallocation of Dana Desa, Margoyoso Village |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 04 Jul 2023 07:10 |
| Last Modified: | 04 Jul 2023 07:10 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1751 |
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