Tinjauan atas Realokasi Anggaran Belanja Pemerintah Kota Prabumulih pada Masa Pandemi COVID-19

KHAIRU, MUHAMAD RAFY (2022) Tinjauan atas Realokasi Anggaran Belanja Pemerintah Kota Prabumulih pada Masa Pandemi COVID-19. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Pandemi COVID-19 telah mempengaruhi dan menyerang sektor-sektor vital di Indonesia. Sebagai tindaklanjut atas dampak yang diberikan oleh Pandemi COVID-19 Pemerintah Indonesia melakukan realokasi anggaran serta bersinergi dengan Pemerintah Daerah dan memfokuskan belanja untuk aspek yang terpengaruh oleh dampak COVID-19. Pemerintah Kota Prabumulih yang merupakan salah satu Pemerintah Daerah ikut melaksanakan amanat untuk melakukan refocusing serta realokasi anggaran. Tujuan ini adalah untuk meninjau realokasi anggaran belanja yang dilakukan oleh Pemerintah Kota dan mengetahui dampak yang ditimbulkan dari realokasi anggaran tersebut. Metode yang digunakan dalam mengolah data penelitan ini adalah metode kualitatif. Hasil penelitan menunjukkan Pemerintah Kota Prabumulih telah melaksanakan kegiatan realokasi anggaran tepat sasaran dan sesuai dengan ketentuan. Namun beberapa target terkait rasionalisasi belum dapat dipenuhi, kendati demikian secara umum kegiatan realokasi anggaran telah memenuhi target yang diberikan pemerintah pusat. / The COVID-19 pandemic has affected and attacked vital sectors in Indonesia. As a follow-up to the impact provided by the COVID-19 Pandemic, the Government of Indonesia is reallocating budgets and synergizing with local governments and focusing spending on aspects affected by the impact of COVID-19. The Prabumulih City Government, which is one of the Regional Governments, participated in carrying out the mandate to refocus and reallocate the budget. This goal is to review the reallocation of the budget carried out by the City Government and find out the impact caused by the reallocation of the budget. The method used in processing this research data is a qualitative method. The results of the study showed that the Prabumulih City Government had carried out budget reallocation activities on target and in accordance with the provisions. However, some targets related to rationalization have not been met, but in general, budget reallocation activities have met the targets given by the central government.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: Realokasi Anggaran, Rasionalisasi Anggaran, Anggaran Belanja, Budget Reallocation, Budget Rationalization, Expediture budget
Subjects: 300 – Social sciences > 330-339 Economics > 336 Public Finance
PKN STAN Subject Area > Pengelolaan Keuangan Negara
Divisions: 62401 Diploma III Akuntansi
Depositing User: Perpustakaan PKN STAN
Date Deposited: 10 Aug 2023 02:54
Last Modified: 10 Aug 2023 02:54
URI: http://eprints.pknstan.ac.id/id/eprint/1873

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